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This thesis deals with residential real estate market in the Austria and its development. The theoretical part defines the basic concepts of valuation, such as flat, family house, usual price, valuation legislation, expert opinion and summary methods of residential property valuation in Austria. The other part is targeted of the property market. The practical part deals with valuation of real estates in selected ways. In thesis attachment is processed an exemplar of the evalution report for a flat according to the standards and the methodologies used to by the evaluation in the Austria.

20世紀60年代以降，在強調自然環境護與觀光地區永續利用理念的潮流之下，世界上許多關注於生態保育的學者與民間團體，紛紛提出並推廣了兼顧自然保育與遊憩發展目的—生態旅遊(ecotourism)。 台灣地狹人稠且都市擴張迅速，使得許多自然環境資源已逐漸成為都市的一部分，加上近年來國人休閒意識的覺醒與親近自然環境的需求增加，更讓自然環境地區成為都市人們不可或缺的紓壓與渡假場所。位於台北市文山區南端的貓空地區，便是在過去20～30年間休閒遊憩發展蓬勃的景點，以鄰近都會區、特色茶產與宗教聖地—指南宮為名。貓空地區大多屬於農業保護區。海拔在七百公尺以下，雖不甚陡峭但地貌複雜多變、雨量豐沛，植物林相及生物資源豐富。加上貓空地區規劃完善之登山步道系統、遠近馳名的宗教聖地指南宮以及著名的茶產文化，提供了發展生態旅遊的生態動植物資源、休閒遊憩資源、宗教文化資源以及產業文化資源，且因為位於台北市都會區，與近年國際興起的「都市型生態旅遊」之型態不謀而合。 都市型生態旅遊地區除了提供與一般遊憩區皆有的遊憩、休閒、教育等使用價值外，尚有生態環境保育效益的非使用價值存在，為評估都市生態旅遊地區所具有的完整環境價值，本研究運用條件評估法（Contingent Valuation Method, CVM），以支付卡法(payment card method)之詢價方式獲得遊客的願付價格(willing to pay, WTP)，並採用負二元名義(negative binomial)模式建立迴歸模型，獲得主要結果為：存在價值每年約3,693,065,610元，遺贈價值約每年5,368,737,520元，非市場價值高達約每年9,061,803,130元。 / From 1960s, due to the rise of environment protecting concepts and sustainable use of tourist spots, there are more and more non-government organizations and scholars, who care about ecological conversation, propose the importance of ecotourism, which aim at both the conversation of natural and recreation development. Taiwan is densely populated and has rapidly urban expansion, which has caused natural environmental resources gradually becoming a important part of city. Moreover, the awareness of leisure consciousness and increasing need for accessing to the natural have made it an indispensable relaxing and vacation location for Taipei people. Maokong, located at the south of Wen-Shan district in Taipei, is a famous spot with burgeoning creation activities over the past twenty-five years. It is well-known for its convenience, characteristic tea industry and the sacred place-Zhinan Temple. Mostly parts of Maokong belong to agricultural reservation. The altitude is 700 meters below, although not as steep as others, it has a diversity of terrain features, abundant in rainfall, botanical life-form and organism resources. Those plentiful ecological resources above, the great location near the urban, old-line religious history and culture, plus perfect planning of mountain climbing trail. With all the inborn conditions make Maokong perfect for developing the international-popular leisure style - urban ecotourism. Urban ecotourism place provides not only the use value of recreation, leisure and education, but also the non-use value of preservation benefits. In order to evaluate the total value, I used Contingent Valuation Method with Payment Card Method to get the Willing to Pay of tourists, and further I used the Negative Binomial to establish the model. The main result: the Existence Value is about $3,693,065,610(TWD) per year, the Bequest Value is about $5,368,737,520(TWD) per year, finally the Non-market value is about $9,061,803,130 (TWD).

文化公共財無法透過一般市場機制評估其價格，但應如何衡量其經濟價值？本研究以臺北市萬華區糖廍文化園區為案例，以條件評估法為理論模型，並以電話訪問、網路調查及面訪訪問等3種方式獲得1,612份問卷進行分析，結果顯示願付價格會隨著人口統計變量和民眾對文化資產保存的態度而有所不同，得到平均每人每次至少消費文化公共財之願付價格約247元，如以每人平均消費一次計算價值，在95%信賴區間下，臺北市萬華區糖廍公園週邊7里約1,094萬元、臺北市萬華區約4,788萬元、臺北市約6.7億元。在目前政府財政困窘情況下，如何將上開數據轉化成地方財源收入，有效將各古蹟或歷史建築充分活化再利用將是一個值得關注的議題。 / By using the contingent valuation method, this study estimates the value of the Tangbu Cultural Park in Taipei City as the value of cultural public goods cannot be directly observed through the markets. Based on 1,612 samples collected by the phone interview, on-site interview, and internet survey, we explore the factors that influence the willingness to pay (WTP) and estimate the resulting WTP on the cultural public goods. The empirical results show that the WTP are varied with the demographics and attitudes toward the cultural assets and the estimated average individual WTP per year is about 247 NTD. It turns out that the corresponding total WTP per year is 10.94 million NTD in the surrounding area of the Cultural Park, 47.88 million NTD in the Wanhua District of Taipei City, or 670 million NTD in Taipei City. The study can shed some light on the revival plans and budget arrangements of the cultural public goods.

Em Palmas, o Decreto Municipal nº 227/2011, determinou a implantação da coleta seletiva nas quadras 404 e 904 Sul, mas, desde 2014, a coleta seletiva foi suspensa devido à baixa adesão e à grande quantidade de rejeito presente no material coletado. Neste trabalho, o Método de Valoração Contingente (MVC) foi aplicado com o intuito de captar a Disposição a Receber (DAR) da população das quadras 404 e 904 Sul de Palmas pela participação em um programa de coleta seletiva de resíduos sólidos domiciliares. A forma de captação do valor foi a de lances livres e o instrumento de pagamento foi a oferta de desconto mensal na fatura de energia elétrica. A DAR obtida foi de R$29,04/residência/mês e as variáveis independentes presentes no modelo econométrico adotado foram: o grau de escolaridade, a natureza do imóvel de residência, o tempo em que o indivíduo reside em Palmas e o engajamento ambiental. O estudo mostrou que a adoção de incentivos econômicos para fomentar a participação da população em iniciativas de coleta seletiva é uma boa ferramenta para motivar a adesão. No entanto, a educação ambiental e o envolvimento afetivo da comunidade com a cidade também são fatores capazes de aumentar a participação em programas de coleta seletiva. / In Palmas, the Municipal Decree number 227/2011 determined the implementation of the selective waste collection in blocks 404 and 904 south, but since 2014, the selective waste collection was suspended due to the low adhesion and the large amount of waste present in the material collected. In this work, the Contingent Valuation Method (CVM) was applied with the purpose of capturing the willingness to receive (WTR) of the population of blocks 404 and 904 south of Palmas by participating in a selective collection program of household solid waste. The method of capturing the value was free throws and the payment instrument was the monthly discount offer on the electricity bill. The WTR obtained was R$ 29.04/residence/month and the independent variables present in the econometric model adopted were the degree of schooling, the nature of the residence property, the time in which the individual resides in Palmas and the environmental engagement. The study showed that the adoption of economic incentives to encourage the participation of the population in selective waste collection initiatives is a good tool to motivate the adhesion. However, environmental education and the affective involvement of the community with the city are also factors capable of increasing participation in selective waste collection programs.

EU-kommissionen har satt upp som mål att få ett unisont redovisningsspråk för alla företag i Europa. Därför har kommissionen antagit de regler och standarder som den London baserade organisationen International Accounting Standards Board arbetat fram.Studien syftar till att undersöka och utvärdera hur ett antal slumpvis utvalda bolag, som i huvudsak agerar i fastighetsbranschen, efterlever IFRS regelverk IAS 40 gällande förvaltningsfastigheter. Vi har i vårt arbete använt oss av en kvantitativ metod. Underlaget för empirin är hämtat från årsredovisningar från 2009 och är insamlade från företagens egna hemsidor som vi har navigerat oss fram till via Nasdaq OMX Nordic. Dessa har vi granskat och resultatet har redovisats i tabellform. Resultaten visar att det fortfarande finns mycket att arbeta med när det gäller efterlevnad av standarderna. Den största skillnaden fanns hos de Danska företagen när det gäller att lämna vissa upplysningar och kan vara värd att följa upp i en framtida studie. Värdeförändringarnas förekomst i resultaträkningen är också en fråga som är betydelsefull och som kan påverka informationen till användare av finansiella rapporter. Det finns mycket forskning kring IAS 40 och förvaltningsfastigheter som bevisar stora brister i jämförbarheten och efterlevnaden. Denna studie bekräftar tidigare resultat från dessa studier gällande upplysningskraven i redovisningsstandarderna. / The European Commission has set a target to have a unified accounting language for all companies in Europe. Therefore, the Commission adopted the rules and standards that the London-based organization International Accounting Standards Board has produced. The study aims to examine and evaluate a number of randomly selected companies, which mainly acts in real estate, complies with IFRS regulations IAS 40 regarding investment properties. We have in our work used a quantitative method. The basis of empirical data is taken from annual reports from 2009 and is collected from companies' own websites as we have navigated our way through the Nasdaq OMX Nordic Exchange. These, we examined and the results have been presented in tabular form. The results show that there is still much to work with respect to enforcement of standards. The biggest difference was found among the Danish companies in leaving certain information and could be worth following up in a future study.Value of Changes presence in the income statement is also an issue that is important and may affect the information to the users of financial statements. There is much research on IAS 40, investment properties, which proves significant deficiencies in the comparability and compliance. This study confirms previous findings from these studies concerning the disclosure requirements of accounting standards.

近年來在運用雙界二分選擇法(double-bounded dichotomous choice elicitation method)來估計受訪者願付價格(willingness to pay)的研究中，不再僅局限於單一非市場財貨的探討。這類型的模型中雖然納入了相關性的考量，但並未考慮財貨的願付價格間可能存在明確的大小關係。再者，針對抗議性樣本，以往的作法多半是丟棄不用，然而這顯然不是理想的作法。本文中，我們將建構一個模型來同時探討這兩項議題。此外我們也利用「竹東及朴子地區心臟血管疾病長期追蹤研究」第五循環中「肥胖之願付價格」的資料來進行實證分析。結果顯示，居住於竹東、有工作、曾以特定活動控制體重的受訪者願意支付較高的金額來參加減肥療程。 / Recent studies on estimating WTP prices in terms of the double-bounded dichotomous choice elicitation method are no longer restricted to the situations that discuss only one non-market good. Although a couple of models have been proposed to take the correlations into consideration when multiple scenarios are presented to the respondents, none of them pay attention to the possibilities that the prices themselves might be inherently ordered. This is one of the issues that need to be addressed. Another is about the protest samples. A common but apparently problematic approach is simply ignoring them completely. In this study, we propose a model that is able to take care of both issues simultaneously. In addition, the model is used to estimate WTP values for data collected in CVDFACTS about two weight loss treatments. The results indicate that respondents residing in Chu-Dong County, employed, and ever tried any weight controlled programs are willing to pay a higher price for the new treatments.

目前臺灣農村面臨許多的問題，設立「生態村」結合農村社區總體營造與生態旅遊，可以同時兼顧農業生產、農村生活、以及生態保育「三生」的功能，為臺灣的農村社區，指引出一條不一樣的發展途徑。南投縣埔里鎮桃米社區在結合觀光服務業與自然生態資源，轉型成為「桃米生態休閒農業村」之後，為該社區居民保有優美、豐富的生態資源並且帶來了更多的經濟收入。 臺灣生態村的類型，可分為(一)著重建築規劃設計、(二)著重社區整體規劃、(三)兼具建築技術與社區規劃，以及(四)既有農村社區轉型而成之類型，目前許多農村地區「生態村」的經營模式，多以休閒農業及發展生態旅遊為規劃方向，因此較著重於生態保育以及社區整體規劃。未來，生態村除了著重於自然環境資源的保育之外，亦可加強生態建築的規劃，營造一個重視保育、循環與低負荷的社區環境。 環境資源所具有的總價值基本上可分為「使用價值」與「非使用價值」兩種，使用價值是實際使用資源所產生的價值，而非使用價值係目前沒有使用資源所具有的價值。通常在評估環境資源的方法有(一)特徵價格法、(二)旅行成本法、(三)條件評估法，三種評估方法，而評估非使用價值目前僅有條件評估法而供使用，當然條件評估法不可避免地存有缺點，但目前國內外實證研究仍多視條件評估法為可行之方法，因此本研究係採用條件評估法探求桃米生態村之非使用價值。 桃米生態村的轉型經驗，可謂兼具天時、地利、人和，在社區居民、專家團體以及政府的共同努力，將農村社區做一、二、三級產業的垂直整合，透過居民參與，凝聚社區向心力與歸屬感，共同致力於桃米社區的發展，不僅創造了社區三級產業的收入，更可達到生態保育的效果，此實例可供許多農村社區做為社區轉型的參考依據。 在建立非使用價值評估步驟之後，依順序逐步完成問卷調查，本研究同時分析單界二元Probit與Logit模型，以及完整決策Tobit模型，最後採Tobit模型的估計結果，受訪者每戶每年願意支付桃米生態村的「存在價值」為363.98元；「選擇價值」為328.63元；而「遺贈價值」則為548.53元。

利用條件評估法 (contingent valuation method) 來評估非市場財貨之市場隱含價值時，雙界二分選擇法 (doubled-bound dichotomous choice method) 為最普遍的詢價方式。近年來，藉由此詢價方式來估計受訪者心目中的願付價值 (willingness to pay) 之研究中，更將此方法推廣至同時估計兩個以上且具有相關性的非市場財貨。只是文獻中的相關探討多半忽略其間的相關性，此外所採用的模型也有可能導致估計的願付價值會有小於零的情形產生。因此，本文引進了衍生版本的Bivariate Generalized Gamma Distribution，來解決這上述兩個問題。我們並採用「竹東及朴子地區心臟血管疾病之危險因子長期追□研究」中，第五循環的「肥胖之願付價格問卷」來作實證分析。在其餘的條件不變的情況下，分析結果顯示，居住在竹東、女性、教育程度愈高、年紀愈小、體重愈重及收入愈高的受訪者會願意支付較高的金額來接受減肥的療程；此外，認為肥胖會影響工作及社交關係的受訪者也會願意支付較高的金額。 / In a contingent valuation survey, it is quite often that subjects were asked to respond to more than one WTP (willingness-to-pay) scenarios. Under such a circumstance, responses provided by a subject are clearly correlated. Although the issue is well recognized in the past, in practice a popular strategy in analyzing this sort of data, however, simply ignore the issue and treat them as if they were totally uncorrelated. Concerning that WTP prices can take only non-negative values along with the issue of possible correlation, we propose an “extend bivariate generalized gamma distribution” that can be used to deal with data collected under a two-scenario situation. Applying it to the CVDFACTS study, where subjects were asked to evaluate a medication-only program as well as a medication-and-exercise program, we found that, other things being equal, female subjects, subjects residing in Chu-Dung County, subjects weigh more, subjects with younger age, higher income, and more years of schooling are willing to pay more. In addition, those who think obesity would affect their social activities would also have higher WTP prices.

This thesis explores the theoretical basis of non-market valuation techniques; discusses in detail, the Contingent Valuation Method (CVM) and the Travel Cost Method (TCM); highlights the advantages and disadvantages of various non-market valuation techniques and their suitability under different conditions; and identifies the Contingent Valuation Method as the most appropriate non-market valuation technique to apply to Pekapeka Swamp, the case study site. The overall objective of the study is to apply the most appropriate non-market valuation technique to estimate the total economic value (TEV) of the restoration and preservation of Pekapeka Swamp and to test Hawke’s Bay Regional Council’s (HBRC) restoration programme for the Pekapeka Swamp using economic efficiency criteria. An appropriate contingent valuation mail survey questionnaire was designed to elicit responses to the dichotomous choice (DC) and open-ended valuation questions, and to collect socio-economic data and information on households’ attitude towards the environment. Responses to the survey questionnaire were analysed (using ordinary least squares regression for the open ended question, and logistic regression, for the DC question) to identify the factors that influence households’ willingness to pay (WTP) for the restoration and preservation of the Pekapeka Swamp and to estimate TEV. A number of functional forms of the logit and open-ended WTP models were fitted from which WTP functions were estimated. Households were asked a DC question followed by an open-ended question regarding the value they placed on the restoration and preservation of Pekapeka Swamp. Out of an initial mail-out of 958 questionnaires, an overall response rate of 46.13% was achieved after two follow-ups. Results from the final usable sample of 231, after removing protests and inconsistent responses, indicate that households in the Hawke’s Bay region would pay, on average, between NZ$30.00 and NZ$76.89 per annum for five years. Unit value ranges between NZ$17,898 and NZ$45,866 per hectare per year; and net present values for the restoration and preservation programme for Pekapeka Swamp based on our ‘best estimates’ range between NZ$5.05 million and NZ$18.20 million depending on the model and discount rate used.