SMART is an acronym for the 5 things to consider when writing good goals or improvement objectives. S stands for specific so that you know exactly what you are trying to achieve. M stands for measurable, so that you can know if you have actually achieved the goal. A can stand for different things like achievable or agreed, but I like to use agreed because it is different from the next letter and it highlights that objectives need to be agreed in the organization. R is for realistic, so you are not trying for a target that cannot be reached in the time. T stands for time-based, so your objective needs to have a set timeline for achievement in order to make sure you can stay on track.
2) There is no good explanation for Determining the interested parties (external) can you pro vide some explanation.
The reason for identifying the interested parties is to determine what their needs and expectations are. These needs and expectations will become the requirements you need to comply with in order to have a good OHSMS, so you need to identify who the interested parties are in order to not miss any requirements. For instance, if there is a government agency who has OH&S laws you need to meet, they are an interested party and the requirements of the laws are the expectations. This can be done in many ways, but the result is to make sure you know all the expectations that will apply to your OHSMS before you implement, and then keep up to date on changing needs.