In the United States, OSHA is the government organisation that looks after the safety and health of people at work. The letters stand for Occupational Safety and Health Administration. It writes rules for workplaces — machines, chemicals, falls, noise, dust — and it can inspect a factory or a building site and fine a company that breaks those rules. Americans almost always say the letters one by one: O-S-H-A, not as a single spoken word. You hear it in news about accidents, in factory training, and in US law, not in casual chat unless work safety is the topic. It is a US office. Taiwan has its own body for the same job; OSHA is not that office, even though the work sounds similar.