Basically, it's a calculation of how much money is required to implement actions to address a given risk, per human life that is expected to be saved by the action. Keep in mind that this is money that could otherwise be put to more productive use.
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A bit of reflection, however, reveals that in fact we put a finite value on human life in many aspects of our society. One example is the automobile. Each year, hundreds or thousands of US citizens are killed in car accidents. This is a significant risk. Yet we allow the risk to continue, although it could be substantially reduced or eliminated by banning cars or through strict, nation-wide speed limits of 15 or 20 mph...
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