비선형 환율전가모형에 관한 연구

정상국,김종수 한국무역통상학회 2009 무역통상학회지 Vol.9 No.4

An asymmetric pattern could be rationalized if exports and imports prices are particularly rigid downwards and quantities are rigid upwards. Nonlinear model specifications of the exchange rate path-through are well motivated by theoretical models incorporating transaction costs such as transportation costs, tariffs and nontariff barriers, as well as any other costs that incur in international trade. The purpose of this study is to point out the features of the dynamic adjustment through which the deviation from long-run equilibrium was preserved inside the corridor. In order to take account of this potential nonlinearity, we use definitions of integration and cointegration recently conceived for this purpose. These findings illustrate a kind of threefold management of the deviation from the long-run equilibrium rate and lead to a threshold error-correction model as the most suitable error-correction model. The empirical results of export equation using threshold error correction model are in order. First, as the error correction term has a significant coefficient, we note again an important strength of reversion in the upper regime. For the lower regime, the strength of error-correction is less substantial as the coefficient measuring the equilibriumreversion is small and insignificant. This illustrates the asymmetric response to deviations. The lower regime, associated with negative deviations, characterizes periods of overvaluation of the value of exports with regard to its fundamental equilibrium. By contrast, in the middle regime we note a lack of equilibrium reversion, since the error correction term is practically absent from the equation. In the middle regime, the insignificance of coefficients and their small magnitude also indicate a nonimplementation of the error correction mechanism. As long as deviations from equilibrium are not greater than one of the thresholds, the error correction process is inactive and the export prices do not respond to deviations from equilibrium. Second, for the results from short-run dynamic equation using nonlinear threshold error correction model, the effects of won-dollar exchange rate path-through on exports are statistically significant only in the upper regime, but not statistically significant of for the other regimes. An asymmetric pattern could be rationalized if exports and imports prices are particularly rigid downwards and quantities are rigid upwards. Nonlinear model specifications of the exchange rate path-through are well motivated by theoretical models incorporating transaction costs such as transportation costs, tariffs and nontariff barriers, as well as any other costs that incur in international trade. The purpose of this study is to point out the features of the dynamic adjustment through which the deviation from long-run equilibrium was preserved inside the corridor. In order to take account of this potential nonlinearity, we use definitions of integration and cointegration recently conceived for this purpose. These findings illustrate a kind of threefold management of the deviation from the long-run equilibrium rate and lead to a threshold error-correction model as the most suitable error-correction model. The empirical results of export equation using threshold error correction model are in order. First, as the error correction term has a significant coefficient, we note again an important strength of reversion in the upper regime. For the lower regime, the strength of error-correction is less substantial as the coefficient measuring the equilibriumreversion is small and insignificant. This illustrates the asymmetric response to deviations. The lower regime, associated with negative deviations, characterizes periods of overvaluation of the value of exports with regard to its fundamental equilibrium. By contrast, in the middle regime we note a lack of equilibrium reversion, since the error correction term is practically absent from the equation. In the middle regime, the insignificance of coefficients and their small magnitude also indicate a nonimplementation of the error correction mechanism. As long as deviations from equilibrium are not greater than one of the thresholds, the error correction process is inactive and the export prices do not respond to deviations from equilibrium. Second, for the results from short-run dynamic equation using nonlinear threshold error correction model, the effects of won-dollar exchange rate path-through on exports are statistically significant only in the upper regime, but not statistically significant of for the other regimes.

Error Correction in College EFL Writing Instruction : Students’ Expectations and Correction Effects

Xiaoling Ji 아시아영어교육학회 2015 The Journal of Asia TEFL Vol.12 No.1

The growing body of research on corrective error feedback in the past two decades has been mostly carried out in the ESL context and has concluded its effectiveness, with controversy remaining regarding its effects on EFL learners. The present study was set in the college EFL context. A survey at the beginning of the study suggested that students preferred indirect error correction where instructors underline errors and indicate error types at the same time. The one-semester experiment focused on the effects of two types of indirect error correction regarding seven treatable errors. The results showed that both types of indirect error correction were effective as the number of errors per hundred words decreased significantly in the post-test. In the delayed post-test, the group that received coded error correction maintained a significant improvement in language accuracy compared with the pre-test, suggesting that underlining errors coupled with providing error codes has better delayed effects. However, some types of errors showed an increase in frequency from the pre-test to the delayed post-test, despite the significant decrease in the total number of errors.

Error Correction in College EFL Writing Instruction: Students’ Expectations and Correction Effects

JINXIAOLING 아시아테플 2015 The Journal of Asia TEFL Vol.12 No.1

The growing body of research on corrective error feedback in the past two decades has been mostly carried out in the ESL context and has concluded its effectiveness, with controversy remaining regarding its effects on EFL learners. The present study was set in the college EFL context. A survey at the beginning of the study suggested that students preferred indirect error correction where instructors underline errors and indicate error types at the same time. The one-semester experiment focused on the effects of two types of indirect error correction regarding seven treatable errors. The results showed that both types of indirect error correction were effective as the number of errors per hundred words decreased significantly in the post-test. In the delayed post-test, the group that received coded error correction maintained a significant improvement in language accuracy compared with the pre-test, suggesting that underlining errors coupled with providing error codes has better delayed effects. However, some types of errors showed an increase in frequency from the pre-test to the delayed post-test, despite the significant decrease in the total number of errors.

감사인의 비감사 서비스 제공과 기업의 전기오류수정 사이의 관계

송혁준 ( Hyuck Jun Song ),김문현 ( Moon Hyun Kym ),최종학 ( Jong Hag Choi ) 한국회계학회 2008 회계학연구 Vol.33 No.4

최근 들어 기업들이 빈번하게 오류수정을 발표하고 있기 때문에, 최근 학계뿐만 아니라 투자자나 규제기관 등은 오류수정에 대하여 많은 관심을 기울이고 있다. 오류수정에 대한 연구는 재무제표 재작성을 중심으로 감사품질에 대한 연구의 일부분으로 수차례 수행된 바있다. 그러나 재무제표의 재작성과 대차대조표 수정, 손익계산서 수정 등을 모두 포함한 오류수정 전체를 이용하여 감사품질을 측정한 후, 감사인의 비감사서비스 제공과 감사품질 사이의 관계를 연구한 국내외의 연구는 전혀 없는 실정이다. 한편 감사품질에 대한 대용치로 기존 연구에서 주로 사용된 감사의견이나 재량적 발생액 등에 비해 회계오류 자료는 직접적으로 감사품질과 관련되어 있으면서도 오류를 수정하는 기업의 숫자가 비적정의견을 받는 기업의 숫자보다 상대적으로 많기 때문에, 더 많은 통계적 검정력(statistical power)을 확보할 수 있는 이점이 있다. 본 연구에서는 회계오류의 수정을 감사품질의 대용치로 사용하여 감사품질과 비감사서비스 사이의 관계에 대한 분석을 수행하였다. 본 연구의 목적은 전기 오류의 수정과 감사인의 비감사서비스 제공 사이의 관련성 여부를 검증하는 것이다. 이를 위해 기업회계기준서 1호가 발효된 후인 2000년부터 2004년까지의 국내 자료를 이용하여 경험적 분석을 수행하였다. 분석결과 비감사서비스와 회계오류 사이에는 유의적인 관련성을 발견할 수 없었다. 이러한 연구 결과는 다양한 방법을 이용하여 비감사서비스의 제공 유무나 제공 정도를 측정한 경우에도 강건성을 지니며 유사하게 나타난다. 또한 회계오류의 종류를 세분화하여 과대평가 오류나 과소평가 오류로 분류한 경우, 재무제표의 재작성과 영업외손익 보고, 그리고 이익잉여금 조정으로 분류한 경우 등으로 각각 구분하여, 개별적으로 분석을 하여도 유의적인 관련성을 발견할 수 없었다. 비감사서비스를 종류별로 구분하거나, 통계적 검정력을 높이기 위하여 대응표본을 이용한 분석을 실시하여 보았으나 결과는 마찬가지였다. 따라서 본 연구 결과에 의하면, 감사인의 감사서비스와 비감사서비스 동시 제공이 감사품질을 저하한다는 또는 증진시킨다는 결론을 내릴 수 없었다. 이러한 결과는 규제기관이 비감사서비스의 제공이나 오류수정에 대한 정책을 수립하는 경우에도 참고자료로 유용하게 사용될 수 있을 것이다. Regulators, academics, and investors have paid great attention on accounting error corrections recently, because the increasing number of firms announce the prior error corrections. Accordingly, Korea Accounting Standards Board announced its accounting standard No. 1 "Accounting Changes and Error Corrections" at year 2000. According to the statement, the accounting error occurred in prior periods can be corrected in three different methods: 1) financial statement restatement, 2) reporting in other revenue and expense section of the income statement, and 3) reporting as an adjustment to the retained earnings in the equity section of the balance sheet. In this study, we examine the relationship between the provision of the non-audit service by auditors and the prior accounting error corrections. If the provision of non-audit service impairs audit quality, as argued by regulators and media after the Enron scandal, it is possible that financial statements prepared by the auditor who provide non-audit service simultaneously with audit service could contain more unintentional error or intentional bias. It is because auditors are not able to preform quality audit which find and correct error or bias contained in the financial statements, compared with the firms that do not receive any non-audit service from auditors. These error or bias would be revealed in later which would result in more frequent error corrections by firms. Although there exist prior studies examining the relationship between financial statements restatements and the provision of the non-audit service by auditors, this is the first study that examine the relationship between the entire range of error corrections, including financial statements restatements, reporting them in income statement, and reporting them in balance sheet, and the provision of non-audit service. In this respect, we believe that this study can contribute academics, regulators, as well as practitioners and users of the financial statements on the much debated effect of the provision of non-audit service by auditors on audit quality. Although prior studies have investigated this issue frequently, the findings in the prior study is mixed and generally inconclusive. Most of the studies failed to find any significant relationship between the two. However, the most frequently used proxy for the audit quality in prior studies are either audit opinion or discretionary accruals. The two proxies have their own shortcomings. First, because almost all audit opinion is clean and thus non-clean opinions are seldom issued by auditors, it is difficult to have enough statistical power to get any meaningful results for a study to use the audit opinions. Second, the discretionary accrual measure is noisy (Dechow et al. 1995) and includes a lot of measurement errors, though the measure is not prone to the lack of statistical power problem that audit opinion has. In contrast, the audit opinion has no measurement error problems. The prior error corrections used in this study is a good measure that does not prone to the measurement error problems at all. In addition, this measure has statistical power problem in lesser degree compared with audit opinion measures, because relatively more firms correct prior errors compared with the number of firms that receive non-clean audit opinions. In this respect, we argue that prior error correction is a good measure to perform tests on audit quality. Using 2,330 firm-year observations, which include 192 observations that made prior error corrections collected over 2000-2004 period, we empirically test the relationship if firms correct prior errors receive more non-audit service in previous period when the firms commit error or bias. However, we are not able to find any significant relationship in a battery of tests. We measure the magnitude/degree of the provision of the non-audit service in various ways - including a dummy variable having a value of 1 if the non-audit service is simultaneously provide or 0 otherwise, ratios on the amount of non-audit service fees based on different deflators such as total fees, audit fees, total assets, and amount of non-audit service fees as well as different types of error corrections, including over-reporting errors versus under-reporting errors, and different reporting methods, including income statement report, statement of retained earnings report, and prior financial statements restatements, and types of non-audit service, including information system related, audit related, tax related, and other non-audit service. The dependent variables used in the analyses are both the existence of error corrections (a binary variable) and the magnitude of error corrections (both raw and absolute value of the error correction). However, we fail to find significant relationship in most of the tests. These findings are robust to several other sensitivity checks, including the use of abnormal non-audit fees. We use the abnormal non-audit service fees in the analyses because the normal level of non-audit service fees could be determined by various characteristics of the firms, such as firm size, complexity, and risks of the firms. Only the abnormally high level of the fees, which are the difference between actual and normal level of fees, could motivate auditors to compromise their independence so that audit quality could be impaired. In short, we do not find any evidence that audit quality is impaired or enhanced by the provision of non-audit service. These findings are consistent with those in several prior studies such as Ashbaugh et al.(2003), Chung and Kallapur(2002), and DeFond et al.(2002). We expect the findings in this study provide valuable insights into regulators on policy-making and academics on the measure of audit quality. In addition, we try various kind of methods and different measures of audit quality as well as the degree or existence of prior error corrections and non-audit service provision by auditors. The use of these various methods could provide a way for subsequent research to improve the credibility of their research findings.

Unnoticed Errors through Self-Correction in Writing: Grapho-Phonological Errors of Spanish KFL Students

박목원 이중언어학회 2022 이중언어학 Vol.86 No.-

This study investigated the effectiveness of self-correction in writing of Spanish L1 students of Korean as a Foreign Language. The subjects were 23 Spanish students majoring in Korean in university. The writing activities consisted of Spanish-Korean back translation prepared by the teacher. L2 learners self-corrected their errors while indirect feedback was provided in the classroom and then uncorrected errors were examined; L2 students observed the feedback provided by the teacher to their fellow learners during class time and corrected their own errors based on the model texts of their peers. During the self-correction process, students could ask questions or discuss with their peers and the teacher and referred to textbooks, class materials, note taking, and dictionaries. The results showed that the learners’ uncorrected errors could be classified into orthographic errors (53.6%), particle errors (19.9%), conjugation errors (17.1%), and lexical errors (9.2%). More than half of the errors that were not self-corrected were grapho-phonological errors: consonant errors (31.8%) were more frequent than vowel errors (21.8%). It is largely attributable to Spanish L1 learner’s difficulty with noticing certain Korean phonemes due to the interference of their mother tongue.

Correction Error Generation Algorithm for Differential Positioning Performance Analysis of Navigation Equipment

Jin Kyu Choi,Sang Hyun Park,Deuk Jae Cho,Ki Yeol Seo 제어로봇시스템학회 2008 제어로봇시스템학회 국제학술대회 논문집 Vol.2008 No.10

The existing positioning performance analysis of navigation equipment doesn’ reflect various test environments. Performance analysis using GPS simulator is a simple performance analysis reflecting a zero correction error. And field test also is performance evaluation level in several environments. Considering differential positioning performance of navigation equipment depends on characteristics of correction error, it is necessary that correction error generation algorithm is able to reflect a various environment conditions. This paper proposes a correction error generation algorithm for differential positioning performance analysis of navigation equipment. And this paper will implement PC-based verification platform consisted of DGPS reference station receiver and GPS simulator to verify the proposed correction error generation algorithm, and compare correction by the proposed correction error generation algorithm with correction calculated in commercially available off-the-shelf receiver for DGPS reference station

음절 복원 알고리즘을 이용한 핵심어 오류 보정 시스템

안찬식(Chan-Shik Ahn),오상엽(Sang-Yeob Oh) 한국컴퓨터정보학회 2010 韓國컴퓨터情報學會論文誌 Vol.15 No.10

어휘 인식 시스템의 오류 보정방법으로는 오류 패턴매칭 기반 방법과 어휘의미 패턴 기반방법이있으며, 이들 방법에서는 오류 보정을 위해 핵심어를 의미적으로 분석하지 못하는 문제점을 가지고 있다. 이를 개선하기 위해 본 논문에서는 음절 복원 알고리즘을 이용한 핵심어 오류 보정 시스템을 제안한다. 인식된 음소 열을 의미 분석 과정을 거쳐 음소가 갖는 의미를 파악하고 음절 복원 알고리즘을 통해 음운 변동이 적용되기 이전의 문자열로 복원하므로 핵심어를 명확히 분석하고 오인식을 줄일 수 있다. 시스템 분석을 위해 음소 유사율과 신뢰도를 이용하여 오류 보정율을 구하였으며, 어휘 인식 과정에서 오류로 판명된 어휘에 대하여 오류 보정을 수행하였다. 에러 패턴 학습을 이용한 방법과 오류 패턴 매칭 기반 방법, 어휘 의미 패턴 기반 방법의 성능 평가 결과 3.0%의 인식 향상율을 보였다. There are two method of error correction in vocabulary recognition system. one error pattern matting base on method other vocabulary mean pattern base on method. They are a failure while semantic of key-word problem for error correction. In improving, in this paper is propose system of key-word error correction using algorithm of syllable restoration. System of key-word error correction by processing of semantic parse through recognized phoneme meaning. It's performed restore by algorithm of syllable restoration phoneme apply fluctuation before word. It's definitely parse of key-word and reduced of unrecognized. Find out error correction rate using phoneme likelihood and confidence for system parse. When vocabulary recognition perform error correction for error proved vocabulary. system performance comparison as a result of recognition improve represent 2.3% by method using error pattern learning and error pattern matting, vocabulary mean pattern base on method.

Grammar Error Correction in L2 Writing

김지현(Ji-Hyun Kim) 한국외국어교육학회 2010 Foreign languages education Vol.17 No.1

The value of written corrective feedback for second language (L2) writing has been prominent and hotly debated in L2 research in recent years. Conflicting and inconclusive reported results demand more research into this issue. With the purpose of contributing to this on- going debate, the current study investigates grammar error correction provided in L2 classrooms. In particular, it examines the nature and the effects of correction on the improvement of L2 accuracy by analyzing teachers' errors corrections provided to students' compositions in two intact English as foreign language (EFL) writing classrooms. The analyses showed that overall the teachers preferred to u e direct correction and that errors occurred most frequently in verb usages. The study found that error correction not only effectively led the students to successful revisions but also reduced the number of errors in the composition of the new texts. Further examination on the effects of error correction according to types of errors (i.e., verbs, nouns, articles, lexical items, and sentences) revealed that different error types had different effects on error correction. In addition, the study reported that types of error correction are a factor that could influence students' accuracy in their revisions.

Automatic Adverb Error Correction in Korean Learners’ EFL Writing

Jee-Eun Kim 한국콘텐츠학회(IJOC) 2009 International Journal of Contents Vol.5 No.3

This paper describes ongoing work on the correction of adverb errors committed by Korean learners studying English as a foreign language (EFL), using an automated English writing assessment system. Adverb errors are commonly found in learners’ writings, but handling those errors rarely draws an attention in natural language processing due to complicated characteristics of adverb. To correctly detect the errors, adverbs are classified according to their grammatical functions, meanings and positions within a sentence. Adverb errors are collected from learners’ sentences, and classified into five categories adopting a traditional error analysis. The error classification in conjunction with the adverb categorization is implemented into a set of mal-rules which automatically identifies the errors. When an error is detected, the system corrects the error and suggests error specific feedback. The feedback includes the types of errors, a corrected string of the error and a brief description of the error. This attempt suggests how to improve adverb error correction method as well as to provide richer diagnostic feedback to the learners.

Automatic Adverb Error Correction in Korean Learners’ EFL Writing

김지은 한국콘텐츠학회 2009 International Journal of Contents Vol.5 No.3

This paper describes ongoing work on the correction of adverb errors committed by Korean learners studying English as a foreign language (EFL), using an automated English writing assessment system. Adverb errors are commonly found in learners’ writings, but handling those errors rarely draws an attention in natural language processing due to complicated characteristics of adverb. To correctly detect the errors, adverbs are classified according to their grammatical functions, meanings and positions within a sentence. Adverb errors are collected from learners’ sentences, and classified into five categories adopting a traditional error analysis. The error classification in conjunction with the adverb categorization is implemented into a set of mal-rules which automatically identifies the errors. When an error is detected, the system corrects the error and suggests error specific feedback. The feedback includes the types of errors, a corrected string of the error and a brief description of the error. This attempt suggests how to improve adverb error correction method as well as to provide richer diagnostic feedback to the learners.