• 한국수소및신에너지학회논문집
• /
• 제33권6호
• /
• pp.660-673
• /
• 2022

In achieving carbon neutrality and the hydrogen economy, the estimation of H₂ cost is critical in terms of CCU technologies. This study analyzes LCOH of hydrogen produced by the carbon utilization unit with methane reforming and CO₂ from thermal power plant. LCOH for H₂ made with CO is estimated in three ways of Joint Cost Allocations with financial performance risk assessment. Regarding cost analysis, the zero value of LCOH is $6,003/ton. We found that the CCU technology has economic feasibility in terms of profitability. The sensitivity analysis result shows that the input ratio is more influential to the LCOH than other variables. Risk analysis presents the baseline price of zero value of LCOH - $8,408/ton, which is higher than the cost analysis - $6,003/ton. Mainly, the price variability of natural gas primarily affects the LCOH. The study has significant value in analyzing the financial performance risks as well as the cost of H₂ produced by a Plasma-based CCU system.

• 기술사
• /
• 제34권5호
• /
• pp.77-81
• /
• 2001

The industrial accident in subway of late is increasingly coming to the front as a serious problem of society because a scale of industrial accident is a large size, and powerfulness, while the percent of accident is decreasing as a result of industrial facilities with the largeness of equipment, automation, and high horse-powering. In this paper, a study on the estimation of accident loss prevention cost and risk analysis in subway construction is proposed as an alternative to the techniques currently used in the general construction projects safety. Then the concept of risk evaluation using a risk assessment model is presented to drive value of risk and numerical example for risk analysis. A means for this does grasp the importance of educational factor by way of analyzing the causes of accident through statistical data of labor department, emphasizing the necessity and the importance of safety education, being helpful to act safety by decreasing insecure activity which ranks the majority of accident causes with putting the education program, form, method into practice that are suitable for a place of business.

• 정보보호학회논문지
• /
• 제18권4호
• /
• pp.135-141
• /
• 2008

사이버 침해사고와 해킹의 위험성이 증대되고 있다. 이를 해결하기 위하여 정보보호기술중에서 보안위험분석 분야의 연구가 활발하게 이루어지고 있다. 하지만 평가를 위해서는 적지 않은 평가비용, 수개월의 평가기간, 평가 참여인원, 평가후의 보안대책비용, 보안관리비용에 대한 부담이 클 수밖에 없다. 이에 따라, 본 논문에서는 정량평가 형태의 위험분석평가를 프로젝트단위로 관리하며, 평가기간 및 적정 평가자 선정을 위한 사례기반추론알고리즘을 이용한 위험분석방법론 제안한다.

• Journal of Korea Trade
• /
• 제27권1호
• /
• pp.1-18
• /
• 2023

Purpose - Using a sample of Korean multinational corporations, we examine whether the relationship between tax risk and the implied cost of capital discriminates between the environmental, social, and corporate governance (ESG) of highly rated firms. Design/methodology - Firms with high tax risks have an increased uncertainty of future cash flows. Therefore, as the volatility of future cash flow increases, information asymmetry and the required return increases. Highly rated ESG firms can reduce information asymmetry, thereby weakening the positive relationship between tax risk and cost of capital. We employ the standard deviation of the cash effective tax rate as proxy of tax risk. We utilize the ESG rating data of the Korea Corporate Governance Service (KCGS). We use a PEG model, MPEG model, and GM model to measure the implied cost of capital. Findings - We find a positive association between the implied cost of capital and tax risk. The positive relationship between tax risk and the implied cost of capital weakens in highly rated ESG firms. Highly rated ESG firms prefer a stable tax position to invest after-tax cash flows into sustainable management. Therefore, the negative effects of tax risk on cost of capital can be reduced. Originality/value - This study provides empirical evidence that ESG activities can mitigate the negative impact of tax risk on the cost of capital for Korean multinational corporations. In a business environment where ESG activities are more important, the empirical results that ESG activities can reduce the corporate risk of Korean FDI companies are expected to provide implications for the ESG activities of multinational corporations.

• 한국안전학회지
• /
• 제17권1호
• /
• pp.68-71
• /
• 2002

A research on accident loss calculation for polyol process without safety management activities, and safety cost estimation using process risk assessment has been implemented. In order to estimate a magnitude of loss, accident scenarios were made by combining result made from HAZOP Study method with accident possibility analysis results implemented with FTA. Also effect assessment was implement for accident consequence of each scenario. And minimum possible loss cost has been calculated when safety investment do or not. Result from cost-benefit analysis was shown as approximately \335 billion(=USS44,000 billion), as cost after subtracting safety management cost from minimum possible loss cost.

• 한국건설관리학회논문집
• /
• 제20권5호
• /
• pp.125-136
• /
• 2019

본 연구는 국내 대형 건설 기업이 수행한 124건의 해외사업에 대해 입찰 전 예측 리스크, 수주 후 실제 리스크, 예비비 반영률, 원가 상승률 등을 조사하였다. 이를 기반으로 플랜트, 건축, 토목 공종별 예측 리스크 수준, 실제 리스크 수준, 입찰 전 예측 리스크와 예비비 간 관계, 실제 리스크와 원가 상승률의 상관성을 분석하여 다음과 같은 결론을 얻었다. 첫째, 플랜트와 토목 사업은 건축 사업에 비해 예측 리스크와 실제 리스크 수준이 높았다. 특히, 플랜트와 토목 사업에서는 국가 리스크가 가장 높았으나 건축사업에서는 프로젝트 리스크가 가장 높았던 것으로 나타났다. 둘째, 플랜트와 토목 사업이 건축 사업보다 예비비를 많이 설정하였으나 입찰 전 예측 리스크 수준과는 상관성이 없었다. 이는 우리 기업의 예비비 산정에 문제가 있음을 내포하고 있다. 셋째, 세 개 공종 모두 실제 리스크 발생 수준과 원가 상승률 사이에 유의미한 상관성이 존재하는 것으로 나타났다. 이는 리스크 관리가 실행원가 관리에 중요한 요소임을 보여준다. 본 연구에서 도출된 결과는 국내 기업들의 공종별로 차별화된 보다 실전적인 리스크 관리를 지원할 것으로 기대된다.

• 한국건축시공학회:학술대회논문집
• /
• 한국건축시공학회 2021년도 봄 학술논문 발표대회
• /
• pp.285-286
• /
• 2021

These days, interior construction is performed to prevent the deterioration of old building finishings or to make distinctive designs. In case of interior construction, a construction cost is estimated through basic 2D drawings in the design step. Accordingly, an efficient construction plan and direction is established according to budget. In such a case, construction is dependent on 2D drawings. At that time, a risk can occur easily. This study is aimed at reducing the cost and risk of interior construction by implementing 3D drawings with the use of the visual data of 2D drawings. For accurate analysis, 2D drawings were completed, and then 3D interior construction modeling for various buildings was conducted with the 3D modeling software 3D Max. According to the 3D modeling, it reduced the cost and risk more than 2D drawings based design, and influenced the improvement in the understanding of orderers and workers.

• Journal of Construction Engineering and Project Management
• /
• 제6권2호
• /
• pp.24-29
• /
• 2016

This paper elaborates the significance of scenario planning in risk management, and presents an integrated approach which takes into account the 'Risk Events' derived from scenario planning for risk prioritisation. This research integrates scenario planning with Risk Failure Mode and Effect Analysis (RFMEA) through examples from construction litigations of project schedule and cost overrun cases as a simplified approach to project risk management. The proposed methodology incorporates scenarios developed from realistic events of dispute and arbitration cases from construction projects, and thereby increasing potential to foresee risks and their effects well in advance. The results from this methodology shall be validated against outcome of survey study conducted by KPMG-PMI (2013) on project schedule and cost overruns that was based on Ministry of Statistics and Programme Implementation (MoSPI) Project Monitoring data for 2012-13.

• 한국가스학회지
• /
• 제7권3호
• /
• pp.1-6
• /
• 2003

본 연구에서는 가스공급기지를 대상으로 공정 위험성 평가에 의해 최적 안전관리 투자수준을 결정하는 방법을 제시하였다. 이를 위해 가스공급기지에서 공정 위험성 평가(HAZOP, FTA, CA)를 실시하여, 안전관리비에 대한 잠재재해손실비와 편익을 산출하였다. 그 결과, 비선형 회귀분석법에 의하여 투자비와 편익의 경향을 알 수 있었으며, 안전관리 투자비와 잠재재해손실비를 비교$\cdot$분석하여 적정 안전관리 투자수준을 결정할 수 있었다.

• 대한안전경영과학회지
• /
• 제13권2호
• /
• pp.267-273
• /
• 2011

Since 'The Act on Private Investment of The Infrastructure' was established in 1994, private investment as well as government's investment in transport infrastructure has been active. However investment in transport infrastructure has more risks than others' due to uncertainty both in traffic volume and in construction cost. In the current appraisal procedure of deciding transportation infrastructure investment, instead of risk management, the sensitivity analysis considering only the changes of benefit, cost and social discount rate which are main factor affecting economic feasibility is carried out. Therefore the uncertainty of various factors affecting demand, cost and benefit are not considered in feasibility study. In this study the problems in current investment appraisal system were reviewed. Using Delphi technique the major factors which have high uncertainty in feasibility study were surveyed and then improvement plan was suggested in the respective of classic 4 step demand forecasting method. The range estimation technique was also mentioned to deal with the uncertainty of the future.