철도의 선택 및 비사용 가치에 관한 연구

장수은,강지혜,이범신,윤석강 대한교통학회 2008 大韓交通學會誌 Vol.26 No.6

This paper considers option and non-use values of rail services. The total economic value of a given transport service can be classified into use, option and non-use values, other grouping rules can be applied though. The use value is the consumer’s surplus from the actual rides of a specific mode. The option value, on the other hand, can be defined as a traveler’s willingness to pay for reserving a travel mode, which is not his or her main choice, as a standby alternative. Finally, the non-use value represents benefits that are not attributable to the actual use or option use, but to the vicarious, altruistic, functional and existing worth of a transport service. A stated preference survey based on a double-bounded dichotomous choice is conducted. A survival model is applied to the data collected. Calculations of trip makers’ willingness to pay for option and non-use values are based on the parameters of the estimated survival model. Some suggestions for transport appraisal are also presented. 본 연구는 철도의 선택 및 비사용 가치를 논의한다. 교통서비스의 총경계적 가치는 여러 가지로 분류될 수 있으나, 사용 가치, 선택 가치, 비사용 가치로 구분할 수 있다. 사용 가치는 특정 교통시설의 실제 이용에 대한 지불용의액이다. 반면 선택 가치는 특정 교통시설을 주로 이용하지 않으나 잠재적 이용 가능성에 대한 지불용의액이다. 마지막으로 비사용 가치는 특정 교통시설을 실제로 또는 선택적으로 이용하지 않으나, 그 교통시설에 내재한 대리적, 이타적, 기능적, 존재적 가치에 대한 지불용의액이다. 선택 및 비사용 가치를 추정하기 위하여 이중제약 양분선택형 잠재선호조사를 시행한다. 조사된 자료를 생존모형을 이용하여 분석한다. 모형의 모수 추정치를 이용하여 철도의 선택 및 비사용 가치를 산정한다. 마지막으로 연구결과의 (예비)타당성조사 활용방안을 제시한다.

토양의 총 경제적 가치

박소연,유승훈,Park, So-Yeon,Yoo, Seoung-Hoon 한국지하수토양환경학회 2016 지하수토양환경 Vol.21 No.6

The Korean government is planning to invest a lot of funds for conservation of the soil. Accordingly, it needs quantitative information on the soil. This paper attempts to analyze the total value of soil quantitatively: the total economic value of soil can be divided into use value and non-use value. To this end, we apply a replacement cost method (RCM) and contingent valuation method (CVM). Especially, CVM is most widely used to measure the non-use value such as environment goods. We employed the one-and-one-half-bounded dichotomous choice (OOHBDC) for willingness to pay (WTP) elicitation and a spike model. The monthly mean WTP was estimated to be KRW 3,949 per household for the next 10 years, which is statistically significant at the 1% level. Expanding the value to the relevant population gives us KRW 897.9 billion per year and as of the end of 2015, the non-use value of soil was assessed to be KRW 838.6 billion. Meanwhile, use value is subdivided into direct use value and indirect use value. This value was calculated KRW 3,277 trillion and KRW 51.8 trillion, respectively. As a result, total economic value of soil is estimated to be KRW 3,330 trillion in Korea.

비금융자산 공정가치 평가와 최고 최선의 사용에 대한 사례연구

손혁 단국대학교 미래산업연구소 2021 산업연구 Vol.45 No.1

This study presents the issue of 'highest and best use', which is the basic element of measuring the fair value of non-financial assets. When measuring the fair value of a non-financial asset, IFRS take into account the market participant's ability to generate economic benefits by selling the asset to another market participant who will use the asset at its highest and best use. However, the concept of highest and best use is not only very abstract, but subjective judgment can be involved. In other words, when evaluating the fair value of non-financial assets, there is a possibility that the value of non-financial assets may be raised by overestimating the concept of the highest and best use. This study identifies the gap between the best and best use applied in appraisal practice and fair value evaluation. In addition, whether the fair value evaluation of tangible and intangible assets and investment properties carried out by a company is an accounting evaluation or should be accompanied by an evaluation by an appraisal expert may be controversial in practice. Taken together, this study sheds light on the problems that may arise when applying the highest and best use of non-financial assets through related cases and to provide implications for practical application. 본 연구는 비금융자산의 공정가치 측정의 기본요소인 ‘최고 최선의 사용(highest and best use)’에 대한 논점을 제시한다. 국제회계기준 제1113호는 비금융자산의 공정가치를 측정하는 경우 시장참여자 자신이 그 자산을 최고 최선(highest and best use of assets)으로 사용하거나 최고 최선으로 사용할 다른 시장참여자에게 그 자산을 매도함으로써 경제적 효익을 창출할 수 있는 시장참여자의 능력을 고려한다. 하지만 최고 최선의 사용이라는 개념은 매우 추상적일 뿐만 아니라 주관적인 판단이 개입될 수 있다. 즉 비금융자산의 공정가치를 평가할 때 최고 최선의 사용의 개념을 과대평가하여 비금융자산의 가치를 상향시킬 가능성이 존재한다. 본 연구는 기업이 최고 최선의 사용을 과다하게 인식하지 않도록 하기 위해서는 이해관계자의 지속적인 감시가 필요하며 특히 외부감사인의 역할이 중요하다고 보았다. 본 연구는 감정평가 부분에서 적용하는 최고 최선의 사용과 공정가치 평가의 괴리를 확인하고 관련 사례를 통해 비금융자산의 최고 최선의 사용을 적용할 때 발생할 수 있는 문제점을 논의하고 실무의 적용에 대한 시사점을 제공하였다는데 그 의의가 있다.

The Analysis on the Value of Yongsan National Park and its Economic Effect

Chang, In-Seok,Cho, Young-Tae,Lee, Mi-Hong,Park, Shin-Won Land and Housing Institute 2011 LHI journal of land, housing, and urban affairs Vol.2 No.4

This study estimated economic value and benefits of Yongsan National Park, which will be constructed by financial investment of the government and objectively estimated the real value of it by understanding the value of the park from a user's view of the park. For this, the value of Yongsan National Park is divided into using value such as carbon reduction and the function of relieving urban heat island as an environmental material and non-using value based on willingness to pay of the public according to the construction of the park. As a result of the analysis, it was found out that the using value of Yongsan National Park would reach 130 million won up to maximum level of 450 million won per year, and the non-using value was analyzed to be worthy of 2,344 won per capita every month. Besides, economic ripple effect that can be expected in the process of the park construction project was analyzed to be a national policy that creates effect on production inducement of 2.6 trillion won and value added of 809.6 billion won and new jobs for 25,620 persons. Considering the value of Yongsan National Park and the effect of the project based on the result of this study, it was found that it could sufficiently secure the validity of implementing the project compared to the financial investment by the government. Therefore, it must be emphasized that diffusion strategy is necessary for national understanding and for a nation to make it understood its appropriateness widely in respect to the construction of Yongsan National Park for the successful construction of Yongsan National Park and to raise its using value in the future.

전통 사찰의 이용 및 보존 가치에 대한 경제적 평가 - 설악산 신흥사와 가야산 해인사를 중심으로 -

이영경,이병인,한상열,Yi, Young-Kyoung,Yi, Pyong-In,Han, Sang-Yoel 한국조경학회 2006 韓國造景學會誌 Vol.34 No.5

The traditional temples located in national parks have various functions, such as religious practice, tourist destination, and conservation for cultural and natural resources. One functions have implicit monetary values in terms of public benefits. The purpose of this study was to estimate both use and non-use conservation values for two traditional temples, Sinheungsa and Haeinsa, using the contingent valuation method. In the study, both single-bounded and double-bounded dichotomous choice methods were used in an application of Turnbull distribution-free model. A total of 659 visitors were interviewed, 350 in Sinheungsa and 309 in Haeinsa. The mean WTP (willingness to pay) for Sinheungsa using single-bounded method was 4,040 Won for the use value, 6,157 Won for the cultural conservation value, and 5,624 Won for the natural conservation value. The mean WTP for Haeinsa using single-bounded method was 6,463 Won for the use value, 8,769 Won for the cultural conservation value, and 8,013 Won for the natural conservation value. The total economic value of each temple accounted for 50% (Sinheungsa) and 80% (Haeinsa) of the total economic value of the associated national park. It was also found that the single-bounded method was more conservative than the double-bounded method in terms of value estimation. The WTP was highest for the cultural conservation value and lowest for the use values in both temples, with natural conservation values falling in the middle, which showed that people perceived traditional temples as the cultural heritage. Based on these results, it was suggested that traditional temples should be designated as an 'multiple heritage area' so that conservation can be used as the main criteria for various use programs.

조건부가치측정법을 이용한 금강 하구의 비사용가치 추정

신영철(Youngchul Shin) 한국산학기술학회 2017 한국산학기술학회논문지 Vol.18 No.11

본 논문은 금강 하구의 직‧간접적 사용과 관련되지 않는 비사용가치를 조건부가치측정법(CVM)으로 추정하였다. 조건부가치측정법 설문에서 금강 하구의 비사용가치만을 추정하도록 유도하였고, 지불의사금액을 도출하기 위한 제시금액에 대한 양분선택적 응답 결과를 Turnbull 비모수적 추정법을 적용하여 분석하였다. 모형의 추정 결과로부터 Turnbull 하한 평균 지불의사금액을 구하면, 단일양분선택형 CV 자료에서는 5,822원(95% 신뢰구간 5,295원 ~ 6,349원)이고 이중양분선택형 CV 자료에서는 6,205원(95% 신뢰구간 5,701원 ~ 6,710원)으로 추정되었다. 따라서 본 연구에서는 두 추정치의 평균값인 6,014원(95% 신뢰구간 5,498원 ~ 6,529원)을 금강 하구의 연간 비사용가치 산정에 이용하였다. 이로부터 도출된 금강 하구의 비사용가치는 연간 연간 2,203억 원(95% 신뢰구간 2,014억 원 ~ 2,392억 원)에 이른다. 여기에는 유산가치 683억 원(95% 신뢰구간 625억 원 ~ 742억 원), 존재가치(고유가치) 580억 원(95% 신뢰구간 530억 원 ~ 630억 원) 및 선택가치 577억원(95% 신뢰구간 527억 원 ~ 626억 원) 및 대리소비가치 363억 원(95% 신뢰구간 331억 원 ~ 394억 원)이 포함되는 것으로 평가되었다. This study estimated the non-use values of the Gum river estuary which are not related to the direct or indirect use of the Gum river estuary using the contingent valuation method (CVM). The non-use values of the Gum river estuary were explained and asked to be evaluated in the CVM questionnaire and estimates of the WTPs(willingness-to-pay) were elicited using the Turnbull nonparametric estimation methods on the dichotomous choice CV data. Results found the Turnbull lower bounded mean WTP per year for non-use value of the Gum river estuary was estimated at 5,822 won (95% C.I. 5,295 ∼ 6,349 won) from single dichotomous CV data, and 6,205 won (95% C.I. 5,701 ~ 6,710 won) from double dichotomous CV data. The mean of two WTP estimates, 6,014 won (95% C.I. 5,498 ~ 6,529 won), was used to calculate the annual total non-use value of the Gum river estuary. Therefore, the non-use value of the Gum river estuary was estimated at 220.3 billion won (95% C.I. 201.4 - 239.2 billion won) annually. This non-use value of the Gum river estuary was composed of the bequest value totaling 68.3 billion won (95% C.I. 62.5 - 74.2 billion won), the existence value of 58.0 billion won (95% C.I. 53.0 - 63.0 billion won), the option value of 57.7 billion won (95% C.I. 52.7 - 62.6 billion won), and the vicarious consumption value totaling 36.3 billion won (95% C.I. 33.1 - 39.4 billion won).

CVM을 이용한 프로스포츠 리그의 공공재적 가치 추정: COVID-19 상황을 중심으로

차재혁 ( Cha¸ Jaehyuk ) 한국체육학회 2021 한국체육학회지 Vol.60 No.2

본 연구는 COVID-19 상황에서 프로스포츠 리그가 우리 사회에 창출하는 비시장적 가치, 그중에서도 공공재적 가치를 중심에 두고 경제적 가치 평가를 수행하였으며, 조건부가치평가법(CVM)을 분석 기법으로 활용하였다. 온라인을 통해 총 1,000부의 설문지가 배포되었으며, 불성실 응답과 저항성 응답을 제외한 총 800부를 최종유효표본으로 활용하여 분석하였다. 로그-로지스틱모형과 토빗 모형을 통해 폐쇄형과 개방형 응답 결과 모두를 제시함으로써 연구결과의 신뢰성과 타당성을 확보하고자 하였다. 분석 결과, 프로스포츠 리그에 대한 1인당 WTP는 DBDC 모형에서 5,590.5원, Tobit 모형에서 6,634.3원으로 추정되었다. 이를 다시 사용가치와 비사용가치로 분해하였으며, DBDC 모형에서 1,414.4원과 1,678.5원, Tobit 모형에서 4,176.1원과 4,955.8원으로 각각 추정되었다. 특히, 비사용가치가 사용가치에 약 3배에 달하는 것으로 나타나 한국의 프로스포츠 리그는 NHL, NFL, NBA 등 해외 리그 구단에 상대적으로 더 높은 공공재적 가치를 갖는 것을 확인하였다. 이상의 결과를 토대로 학술적, 실무적 시사점을 논의하였다. This study evaluated the economic value of professional sports leagues, focusing on the public goods as non-market goods value created in Korean society using the contingent valuation method (CVM). A total of 1000 questionnaires were distributed by the online web site, and a total of 800 data, excluding unfaithful responses and protest responses, were used as final valid samples for analysis. In this study, we tried to secure the reliability and validity of the study results by presenting the results of closed and open responses simultaneously through log logistic model and Tobit model. As a result of the analysis, the WTP per capita for the professional sports league was estimated 5,590.5 won in the DBDC model and 6,634.3 won in the Tobit model. These were decomposed into use and non-use value, an estimated 1,414.4 won and 1,678.5 won in the DBDC model, and 4,176.1 won and 4,955.8 won in the Tobit model. In particular, it was found that the non-use value reached about three times the value in use, confirming that Korean professional sports leagues have a relatively higher public property value to overseas league teams such as the NHL, NFL, and NBA. Based on the results, implications for sport industry and academia were discussed.

해외학술지 원문제공서비스의 경제적 가치 평가 방법론 및 모델 개발

정영미 한국정보관리학회 2008 정보관리학회지 Vol.25 No.4

This study is to develope a user-based economic valuation methodology and model for the economic analysis on the DDS of foreign journals. For this study, the sampling data on the annual subscribed journals by K institution was used and the online questionnaire was used to collect data. There are three aspects of the economic value of DDS journals was classified as use value, non-use value, and expectancy value. We suggested the income and market approach to measure its economic use value. To estimate the its value by individual users, this study applied a contingent valuation method and designed the imaginary scenarios. 본 연구는 인쇄형 해외학술지 원문제공서비스(DDS)의 경제성을 분석하기 위해 이용자 기반의 경제적 가치 평가 방법론 및 모델을 개발하고자 하였다. 본 연구를 위해 K기관의 구독중인 해외학술지 원문제공서비스의 데이터 중 일부가 분석을 위해 사용되었고 K기관 원문제공서비스 이용자를 대상으로 웹 서베이를 실시하였다. 해외학술지 원문제공서비스의 경제적 가치는 사용가치, 비사용가치, 그리고 기대가치가 고려되었고 사용가치 산출을 위해서는 소득접근법과 시장접근법을 제안하였다. 이용자에 의한 가치 산출을 위해, 본 연구는 조건부가치평가법을 적용하였고 이를 위해 가상 시나리오를 설정하였다.

Evaluation of the Non-use Values of Taishan Mountain Cultural Heritage

Xiu-hua Song,Xiao-xia Lang,함광민 한국환경과학회 2022 한국환경과학회지 Vol.31 No.8

The contingent valuation method (CVM) is one of the most commonly used and effective methods to evaluate non-use value of resources. Reasonable application of CVM to value the cultural heritage is the key process of evaluation. CVM was used to evaluate the non-use value of cultural heritage of Taishan Mountain combined with questionnaire survey and field research in this study. The results indicated that the importance of the degree of the three components of non-use value was heritage value ranked highest (40.22%) > followed by existence value (38.58%) >then option value (21.20%). In addition, the rate of willingness to pay was 54.52%, the average and median values of per person were 40.17 CNY·a-1 and 20.00 CNY·a-1 and the non-use values of Taishan Mountain cultural heritage was 33 million CNY·a-1. The median value of WTP was consistent with Asian countries but was lower than European and American countries. Factors influencing WTP showed that monthly income and satisfaction with Taishan Mountain were correlated to WTP, and family location and willingness to revist were correlated remarkably with WTP. In addition, monthly income was correlated remarkably with WTP value, however other factors were not. The results showed the importance and necessity of protective development of Taishan Mountain cultural heritage, which would be used as an important reference for decision makers.

가상적 가치추정법(CVM)을 이용한 농촌관광 자원개발의 편익가치 분석

박창규 ( Chang Kyu Park ) 관광경영학회 2012 관광경영연구 Vol.50 No.-

With the increasing concern about natural resources that suffer from devastating and losing reproductivity, Non-use values of resources prepared for the future availability take much more values than the present use values in the resource valuation. This study aims at measuring Total Non-use values in the urban parks at Damyang Changpyung Slowcity by adopting the CVM(Contingent Valuation Method) and each valuation method is presented. Therefore synthetic valuation process must be done prior to public policy making and it must include the measurement of the Use value and Non-use value of resources mentioned in the above. Using Turnbull model, the value of Damyang Changpyung Slowcity was estimated to be 2,074 won per person. As a result, this study suggests that use values about slow tourism with deliberate planning is most important requirement for successful slow tourism development at this moment in time.