Currently, Ministry of Environment has promulgated and executed 'the legislation of indoor air quality for public facilities' but the data of indoor air pollutant for public facilities of this law was very insufficient. Therefore, collection of data for indoor air pollutants and execution for risk assessment in order to offer scientific data for decision-making of policy to present reasonable standards and preventive techniques of engineering were required. Therefore, this study collected and re-analysed the articles of exposure assessment for indoor environment in journals related environment in Korea since 1990 and estimated the safety factor on residents in public facilities. The objective of this study was to offer scientific data for decision-making of policy for improvement and management of indoor air quality in Korea. As the results of this study, the risk assessment for the critical pollutants in CTE (central tendency exposure) showed that safety factors according to pollutants were less than 1 which means safe level in micro-environments. It was investigated that the safety factors of CO in hospital, NO2 in terminal, PM10 and NO2 in subway station respectively were over than 1 in RME (reasonable maximum exposure). Through the results, it was investigated that health risk by inhalation of criteria and guideline air pollutants in domestic public facilities was not high. It should be considered effect of inhalation by other hazardous air pollutants because this study was examined just partial pollutants. Presentation of scientific data for expansion of study is requisite and active research of health risk assessment about indoor air quality.

The quantitative evaluation method of the safety management cost was suggested to prevent a gas accident as a major industrial accident. In a gas governor station, process risk assessments such as the fault tree analysis(FTA) and the consequence analysis were performed. Based on process risk assessments, potential accident costs were estimated and the cost-benefit analysis(CBA) was performed. From the cost-benefit analysis for five classification items of safety management cost, the order of the cost/benefit ratio was estimated.

Risk analysis is a formal deductive procedure for determining combinations of component failures and human errors that could result in the occurrence of specified undesired events at the system level. This method can be used to analyze the vast majority of industrial system reliability problems. This study deals with the application of knowledge-engineering and a methodology for the assessment ＆ measurement of reliability, availability, maintainability, and safety of industrial systems using FTA(fault tree analysis), A fuzzy methodology for fault-tree evaluation seems to be an alternative solution to overcome the drawbacks of the conventional approach (insufficient Information concerning the relative frequencies of hazard events). To improve the quality of results, the membership functions must be approximated based on heuristic considerations, The purpose of this study is to describe the knowledge engineering approach, directed to integrate the various sources of knowledge involved in a FTA.

Foods constitute a large portion of heavy metal exposure toward general population and attract a deep concern with respect to assuring human health. This study summarized published data in Korea on the content and dietary intake of heavy metals and assessed their risk potential in comparison with foreign data. An analysis for the yearly fluctuation of metal contents including arsenic, cadmium, mercury and lead by food group (marine fishes, coastal shellfishes, freshwater fishes, cereal grains) exhibited a decreasing trend from the 1970s to the 1990s. When compared with domestic standards of heavy metals, their mean contents were below the limit and their maximum values seldom exceeded the limit. The data on the dietary intake of heavy metals by Koreans showed a decreasing trend from the 1980s to the 1990s. The average intakes of As and Hg were 6-8% and those of Cd and Pb were 50-80% of PTWI(provisional tolerable weekly intake), all of which were below the tolerance. As the extreme intakes of these metals may exceed the PTWI, a careful assessment for them may be necessary. Dietary intakes of Cd, Hg and Pb by Koreans lie in the mid-level among countries cited in the GEMS/Food monitoring data. As fishery foods are suspecious of contamination with Hg, Cd and As, and foods in general are with Pb, it is necessary to establish legal limits for these metals and monitor any progress of their contamination. Furthermore, overall assessment of exposure to heavy metals from all sources including foods, air, drinking water and occupation should be made in order to confirm the dietary risk factors and to assure the safety of food resources.

MM진도(Modified Mercalli Intensity) V이상의 한반도 지진자료에 의거하여 서울 수도권일원 (위도 37.0^{circ}~37.8^{circ} N, 경도 126.5^{circ}~127.5^{circ} E) 의 확률론적인 지진위험도가 점지진원방법에 의해 추정되었다. 전지진자료를 이용하여 추정된 지진위험도는 비교적 완전하다고 여겨지는 조선시대이후의 지진자료를 이용하여 추정된 지진위험도보다 더 낮다고 추정되었다. 수평지반가속도 0.1g 이상의 파괴적인 지진은 90% 초과확률로서 전지진자료와 조선시대이후의 지진자료가 이용되었을 때 각각 500년과 200년 기간에 발생한다.

The study attempts to analyze the impact of firm’s risk on capital structure in the context of seasonal and non-seasonal businesses. We use two independent variables namely credit risk and systematic risk and one dependent variable to explore this connection. Sugar sector is taken as seasonal while the textile sector as non-seasonal businesses. The panel data of twenty-five firms from each sector are taken ranging for the period of 2012 to 2019 which has been retrieved from their annual reports for empirical analysis of the study. The results reveal the negative impact of credit risk on capital structure in both types of businesses. Increasing (decreasing) one point of credit risk causes a decrease (increase) leverage ratio by 0.27 points for seasonal while increasing (decreasing) one point of credit risk causes to decrease (increase) leverage by 0.15 points for non-seasonal businesses. Furthermore, the study shows positive impact of systematic risk on leverage ratio in non-seasonal business and no impact in seasonal business. Any increase (decrease) in the systematic risk causes an incline (decline) leverage ratio by 2.68 units for non-seasonal businesses. The study provides a guideline to managers for risk management in businesses. The research focusses on theoretical as well as managerial and policy implications on risk management in businesses.

The purpose of this study is to analyze the determinants of risk factor model for the Jordanian banking stocks from 2006 to 2018. This study employs the Five-factor Fama and French’s (2015) methodology and uses the annual returns of all Jordanian banks including 2 Islamic and 13 commercial banks listed on the Amman Stock Exchange (ASE) over a period of 13 years. The results show that the factors of value and profitability have an important role in evaluating the expected return in Jordanian banking stocks. Moreover, the value HML and profitability RMW factors provide the highest cumulative returns among these five factors, while the investment CMA and size SMB factors are still around zero cumulative returns. For the market factor, it provides the least negative cumulative returns. The results showed that the largest correlation is between value and investment factors which means that banks with a high book to market value become banks with a conservative investment strategy. The result of the sub-periods confirmed the value and profitability results. The findings of this study suggest that the five-factor Fama and French model is the choice of building an investment portfolio, especially the factors of value and profitability.

This study aims to assess the impacts of COVID-19 on International Financial Reporting Standards (IFRS), because of the problems associated with changing and amending the financial reports according to the policies established based on the circumstances of the epidemic. The study sample targeted several international financial reports that were amended based on epidemic conditions. The revised financial reporting period provides standardized reporting procedures for financial transactions worldwide despite the pandemic. Therefore, IFRS has been used to reduce challenges in financial reporting by monitoring the duration of social distancing while reporting matters to eliminate confirmed uncertainty and judgment. After analyzing the data obtained through global search engines, the results conducted provided evidence that COVID-19 affects financial reporting in companies around the world. Therefore, companies face difficulty reporting finances based on the challenging environment that the pandemic represents. Besides, IFRS fair value measurements consider the prices that were predicted according to current market values. The contexts of the changing the standards by IFRS to curb the effects of the COVID19 financial reporting was attained through evaluation of the online files that were randomly selected and filtered to obtain valid data.

The study examines the relationship between credit risk and operational risk (understanding of risk management, risk identification, risk assessment and control, and risk monitoring) on risk management practices followed by private and public sector commercial banks. The cross-sectional data method was used to check the impact of risk management practices. Data was collected from the bank employees and a total of 284 respondents were finally selected for further analysis. Measurement Invariance of Composite Models analysis is used to test the quality of the measurement model for sub-samples, and multi-group analysis is used for path analysis in sub-sample through PLS-SEM. The findings of the study as the total sample show that both types of banks are managing adequate and significant risk management practices. On the other hand, sub-groups’ results show private sector banks are more momentous than public sector banks. Risk identification is significantly different at the sub-group level, which shows public sector banks are more concentrating on this type of risk. Understanding of risk management has no significant effect on both types of banks and risk assessment & control for public sector banks, and there is a difference in the risk management practices among private and public sector commercial banks.

The objective of this study is to explore the whole process of fraud risk management strategies that should be implemented by the organizations. Secondly, this study discusses the governance issues that arise at each stage of the process. For the purpose of this study, a content analysis of previous literatures is used as a technique for gathering data. This process usually involves codifying qualitative and quantitative information into pre-defined categories in order to derive patterns in the presentation and reporting of information. Based on our content analysis, we found that the fraud risk management process should be made of at least five stages which are inculcating the culture of managing risks in an organization, identifying the risks, evaluating the risks, determining preventive actions and implementing and reviewing stages. Our extended analysis of the fraud risk management process finds that a lot of governance issues arise in the fraud risk management process that should be solved by regulators and companies in order to ensure that fraud risk management process is embedded as corporate culture, not merely as a process. Among them are how to create the risk culture in an organization and whether auditors and risk management committees identify risks from each available source.

The study empirically examines the effects of loan portfolio diversification on bank risk and return in the nascent banking market of Vietnam. Loan portfolio diversification is captured through the Hirschman-Herfindahl index and the Shannon Entropy with sectoral exposures. We access each bank’s financial reports to collect the required data, especially the breakdown of sectoral loan portfolios, thus constituting a unique dataset. To compute bank return, we use the traditional accounting indicators, including return-on-assets, return-on-equity, and net-interest margin. For bank risk, we utilize the loan-loss provisions and non-performing loans relative to gross customer loans. Using a sample of 30 commercial banks over the period from 2008 to 2019 and the system generalized method of moments estimator for the dynamic panel, we indicate the downsides of portfolio diversification. Concretely, we observe that all diversification measures exhibit significantly negative signs in all regressions across different bank return proxies. At the same time, the estimates display the significant and positive impact of diversification on the non-performing loan ratio. Hence, sectoral loan portfolio diversification significantly hampers bank performance in both aspects of lower return and higher credit risk. The results are robust across a rich set of bank performance and portfolio diversification measures.

최근 항만하역근로자의 인명사고가 지속적으로 발생함에 따라 사고관리에 대한 필요성이 증대되고 있다. 이 연구는 GRA법과 Entropy법을 이용하여 우리나라 항만에 대해 하역근로자의 재해 위험성을 평가하고 위험성이 높은 항만을 결정하기 위한 것이다. 이러한 목적을 달성하기 위해 먼저 우리나라 항만을 11개의 대상항만으로 구분하고, 브레인스토밍법으로 항만하역근로자 재해 위험성 평가를 위한 평가항목을 추출한다. 두번째는 GRA법을 이용하여 대상항만의 회색관계계수를 산정한다. 마지막으로 엔트로피법을 이용하여 산출한 평가항목의 중요도와 GRA법의 회색관계계수를 결합하여 회색관계등급을 산정하여 재해 위험성의 우선순위를 결정한다. 따라서 제안된 모델에서는 항만하역근로자수, 50세 이상 항운노조원수, 총근로시간, 하역장비수, 철재화물량, 총화물량, 사상자수, 사망자수 등 8개의 평가 항목을 추출되었다. 그 결과 부산항의 재해 위험성이 가장 높게 나타났으며 이에 따라 우선적으로 재해위험성을 경감하는 방안이 검토되어야 할 것이다.

본 연구는 건강검진 목적으로 시행된 관상동맥 CT에서의 성별, 연령에 따른 관상동맥질환 발견율에 대 한 유용성과 글루코스, 총 콜레스테롤, 내장지방, 체질량지수, 중성지방, 고밀도지단백질(HDL), 저밀도지단백질(LDL) 각각의 인자들과 관상동맥질환과의 관련성에 대해 알아보았다. 총 299명의 수검자를 대상으로 후향적 분석을 실시한 결과 관상동맥질환 발견율에 대해서는 남성, 50세 이상에서의 유병율이 높은 것으로 나타났으며, 통계적으로 유의성을 보였다. 특히 남성의 유병율(37.9％)은 여성의 유병율(17.0%) 보다 약 ２배가 높은 것으로 확인되었다. 또한 관상동맥질환과 관계되는 혈액학적 요인으로는 글루코스와 고밀도 지단백질(HDL)이 통계적으로 유의성을 보였다. 관상동맥질환의 예방 및 관리를 위해서는 글루코스와 고밀도지단백질(HDL)의 조절이 필요할 것으로 보이며, 다른 혈액학적 인자들과는 통계적으로 유의성은 낮았지만, 관상동맥질환에 대한 관리의 필요성이 확인되었다. 주요 결과로서 선별검사 목적으로 관상동맥 CT의 사용은 방사선 피폭 등의 문제점으로 인해 수검자의 성별, 나이를 고려하여 시행하는 것이 좋을 것으로 생각되며, 관상동맥 CT 시행 이전에 비침습적인 방법들의 선행검사를 통한 관상동맥 질환 검사가 필요함을 제안한다．

In this study, computer simulation was conducted to evaluate the vulnerability of bridge columns under vehicle impact loading. Firstly, the Preliminary Risk Analysis was conducted to determine if the next step is necessary. In the next step, the Simplified Risk Analysis was conducted to determine the level of risk. According to SRA, if the bridge is confirmed in the category of high risk level, the bridge columns were classified into five types based on the slenderness ratios. Finally, using the five types of bridge columns, the deformation of bridge columns were predicted by conducted collision simulations.

본 연구는 유선, 어선 등이 관제대상으로 확대됨에 따라 해당 선박이 VTS(Vessel Traffic Service) 관제사에게 미치는 충돌사고 위험도를 분석하는 데 목적이 있다. 이를 위해 VTS 관제사를 대상으로 설문을 하고 소형선박의 범위를 정하여 부산 VTS 관제 구역을 항해하는 일반상선과 소형선박의 침로 등을 3일간 조사하였다. 이를 VTS 관제사 관점에서의 충돌위험 평가모델(CoRI)로 위험도를 구한 결과, 침로 편차에 따른 위험도의 증가․감소 패턴은 비슷하였고, 최댓값과 최솟값은 큰 차이가 없었다. 또한 대부분 VTS 관제사는 선박근접상황에 대해 안전하게 관제할 수 있는 최소 시간으로 3분이 필요하다 응답하였는데, 소형선박의 충돌위험도는 3분의 시간 동안 매우 급격하게 위험도 변화를 보 여 VTS 관제사의 업무량 증가와 집중도 저하 우려가 있다고 판단된다. 본 연구는 소형선박의 관제대상 포함 여부가 VTS 관제사에게 미치는 영향을 충돌위험도로 검토한 것으로, 향후 다양한 사례를 통한 CoRI 모델의 각 지수에 대한 분석과 검증을 통해 관제 대상 선박의 적절한 범위 설정을 위한 방안 마련에 기여할 수 있을 것으로 기대된다.

용수공급시스템은 용수를 안정적으로 확보하여 사용자의 수요량을 충족시키는 것을 목표로 하지만, 평년보다 적은 유입량으로 인해 정상공급에 실패하는 경우가 발생한다. 그러나 강수의 부족으로 발생하는 가뭄 상황이 언제나 용수공급 실패를 유발하는 것은 아니기 때문에, 용수공급에 대한 안전도를 산정할 때 실질적인 용수 부족 사상의 특성을 고려할 필요가 있다. 이를 위해 본 연구에서는 이수안전도 평가 지표로 주로 사용되는 신뢰도와 취약도를 이용하여 결합 가뭄관리지수(JDMI)를 개발하였으며, 이를 바탕으로 미래 용수공급 위험도를 산정하였다. 미래에 대한 분석을 위해 RCP 4.5 및 8.5 시나리오에 대하여 GCM으로부터 생산된 기후변화 시나리오 자료를 적용하고 미래 기간을 21세기 전기, 중기, 및 후기로 구분하였다. JDMI를 기반으로 낙동강 유역의 용수공급 위험도를 분석한 결과 RCP 4.5 시나리오에서 RCP 8.5 시나리오보다 위험도가 더 높은 것으로 분 석되었다. 용수공급 취약지역은 RCP 4.5에서는 남강댐(W18)으로 나타났으며, RCP 8.5에서는 형산강(W23)과 낙동강남해(W33) 유역으로 분석되었다.

방사선이 다양한 분야에 사용됨에 따라 방사선작업종사자의 수가 증가하고 있으며, 이에 따라 종사자의 안전에 대한 우려도 높아지고 있다. 국내에서는 KISOE 시스템, 발주자보고 등을 통해 종사자의 안전 확보에 주력하고 있다. 선행연구에서는 종사자 및 업체의 안전 확보를 위한 위험성 평가에 피폭선량과 더불어 이외의 항목에 대한 추가적 평가가 효과적일 것이라고 판단하여 평가를 위한 항목들 및 방사형 척도분석 모델을 개발하였다. 이에 본 연구에서는 2016년 방사선투과검사업체의 자료를 방사형척도분석 모델에 적용하여 실제 업체의 위험성 평가를 수행하였다. 또한 위험성이 낮을 것으로 예상되는 업체 2곳과 위험성이 높을 것으로 예상되는 업체 2곳을 선정하여 위험성 분석을 수행하였다. 분석 결과에서 예상과 동일한 결과를 얻어 모델의 타당성을 확인할 수 있었다. 전체 56개 업체의 위험성 평가가 수행되었고 업체별 문제점에 따른 개선 및 점검사항을 예측하였다. 본 연구 결과를 방사선투과검사업체 및 규제기관에서 자체 평가 및 규제 기준 등으로 활용할 수 있을 것으로 예상된다.

The purpose of this study is to investigate the effect of quality of management discussion and analysis (MD&A) disclosure on stock price crash risk. The MD&A can be seen to reflect the management's intention on public announcement and reveals directly what the management says to communicate with outside investors. A firm's high-quality MD&A implies the management's commitment to communicating with the market, not allowing the managers to have incentives to hoard unfavorable news, which if revealed to the public, may lead to downward stock price corrections, damaging corporate values. The high-quality MD&A is, thus, likely to reduce the stock price crash risk. We use a logistic regression to test whether MD&A influences crash risk using listed companies in the Korean Stock Exchange (KSE) stock market between 2010 and 2013. Findings of the empirical test show that the higher the quality of MD&A, the less likely crash risk appears, implying that the MD&A disclosed adequately can be one of the factors mitigating firm's stock price crash risk. This study has implications as it presents the MD&A disclosure as a factor influencing stock price crash risk and suggests voluntary disclosure as well as mandatory disclosure acts as a variable that explains the risk of stock price crash.