Johannes Brahms의 Clarinet Sonata Op.120, No.1에 관한 연구 및 분석

류예린 경희대학교 대학원 2016 국내석사

19세기는 문화와 예술의 새로운 양식들이 탄생한 시기로 극적인 사고와 행동의 시대였으며 자본주의와 사회주의, 자유와 억압, 논리와 감정, 과학과 신앙 사이의 심각한 대립의 시대였다. 지식과 감성의 사조의 변화로 예술가들은 여러 복잡한 생각들이 공존하였으며 혼란의 시대는 그들의 예술작품에 고스란히 드러난다. 프랑스의 혁명은 예술가들이 고전주의에서 파생된 법칙들과 전통적인 사항에 얽매이지 않고 개인의 개별성을 얻기 위한 다양한 예술적 실험들로 이어졌으며 산업 혁명으로 인한 사회적, 경제적 계층화는 작곡가들로 하여금 귀족들에게 결속되지 않고 자유로운 대중음악의 작곡으로 이어져 이전 어느 시대보다 작품의 다양성이 광범위해졌다. 독일 출생의 작곡가 브람스(Johannes Brahms, 1833~1897)는 생을 마감하기 전까지 피아노 독주곡, 가곡, 실내악곡, 교향곡, 협주곡 등 분야를 가리지 않고 수많은 걸작을 탄생시켰으며 하나의 음도 소홀히 여기지 않고 평생의 시간을 들여 진중히 음악을 완성하는 노력가였다. 그는 변화를 추구하는 19세기 예술의 사조 속에서 전통적인 룰(Rule)을 지켜내면서도 자신만의 개성을 드러내는 진보적 성향의 작곡으로 ‘신고전주의’ 작곡가로 분류되며 바흐·베토벤과 함께 독일의 3대 작곡가로 칭송받는 19세기를 대표하는 작곡가이다. 브람스의 작품 중 그를 대표하는 음악은 실내악과 교향곡으로 총 24개의 실내악곡과 4개의 교향곡을 남겼는데 그의 실내악 중 《Clarinet Sonata No.1, op.120》,《Clarinet Sonata No.2, op.120》는 그의 작품인생 말미에 작곡됐다. 그는 1890년 57세의 나이로 자신의 작곡인생을 마감하려던 찰나 마이닝겐 궁정 관현악단 수석 클라리넷 연주자 뮐펠트의 연주에 감명 받아 클라리넷 트리오(op. 114)와 클라리넷 퀸텟(op. 115) 그리고 두 개의 클라리넷 소나타(op.120)를 작곡한다. 브람스의 클라리넷 소나타(op.120)은 그의 작품인생 말기에 작곡되어 완숙미의 절정을 느낄 수 있는 곡으로 평가되며 또한 클라리넷 악기 역사의 발전에 지대한 공을 세운다. 브람스의 《Clarinet Sonata No.1, op.120》는 총 4악장으로 이루어져 있으며, 1악장은 제시부-발전부-재현부-코다의 전통적인 소나타형식(Sonata Form), 2악장은 세 개의 독립적인 형태로 이루어진 3부분형식(Ternary Form), 3악장은 복합 3부분 형식(Compound Ternary Form), 4악장은 ‘주제’와 ‘에피소드’의 연속적 형태인 론도(Rondo)형식으로 구성된다. 곡 전반엔 몇 개의 동기(Motive)가 반복되면서 전체적인 유대감을 형성하고 있으며 전통적인 작곡 형식을 지키면서도 새롭게 변형된 구조들의 등장으로 그의 ‘신고전주의’작곡가로서의 면모를 느낄 수 있다. 본 논문의 연구를 통해 브람스의 생애와 음악적 특징을 조사할 것이며 먼저 그가 살았던 19세기의 문화와 역사적 사실들과 다양한 예술분야의 심층 분석을 바탕으로 그의 삶을 전반적으로 이해하고 그의 인생 말미에 작곡된 《Clarinet Sonata No.1, op.120》을 각 악장별 세부 분석을 통해 곡의 문헌적 이해도를 높이고자 한다. Many new forms of art and culture began to arise in the nineteenth-century. It was a time of extreme rationals and behaviors, when opposing values such as capitalism and socialism, freedom and oppression, logic and emotion, science and religion faced serious conflict. With the changing zeitgeist, artists of this period were surrounded by many complex ideologies. Their works of art being clear manifestations of the chaos in which they lived though. The french revolution promoted artists to break free from the boundaries of classicism. And with the social and economic stratification, which occurred as a result of the industrial revolution, the bind that tied composers and their artistic freedom to the nobility had broken off. No longer being restricted by rules and traditions or having to meet the preferences of the noble, composers began performing various artistic experiments in order to acquire a unique and personal style of music. Composition of popular music became widespread and naturally, diversity in music thrived more than any pervious era. Johannes Brahms, a German composer, created countless masterpieces of various genres like piano solo, gesang, chamber music, symphony, and concerto. He was an assiduous individual who never overlooked a single note in a composition and devoted a lifetime to creating and perfecting his music. Despite being a figure of the 19th century, a time when change was sought, Brahms kept within the traditional rules of music. However, at the same time Brahms’ pieces display originality, revealing a progressive tendency. Thus, Johannes Brahms is classified as a ’neoclassic’ composer and is noted to be one of the Germany’s three major composers of the 19th century along side Ludwig van Beethoven and Johann Sebastian Bach. Of the numerous works, the pieces which best represent Brahms are his 24 works of chamber music and 4 symphonies. Two of the chamber music compositions, the Clarinet Sonata No.1, op.120 and Clarinet Sonata No.2, op.120, were written after Brahms’ encounter with the performance of Meiningen Court Orchestra’s top clarinetist Richard Muhlfeld in 1890. At the age of 57 as he neared the end of his life, deeply inspired, Brahms composed Clarinet Trio op.114 and Clarinet Quintet op.115 and the two Clarinet Sonata op.120. Having being composed towards the close of his composing days, the Clarinet Sonata No.1, op.120 and Clarinet Sonata No.2, op.120 are two masterpieces in which all of Brahms’ artistic senses come to full maturity, presenting true finesse. These clarinet pieces are recognized as great historical contributions to the development of clarinet music. The Clarinet Sonata No.1, op.120 is comprised of 4 movements. The first movement is carried out in a traditional sonata form (exposition - development - recapitulation - coda), the second movement in a ternary form (consists of three independent forms), the third a compound ternary form, and lastly the fourth being a rondo (a form in which a connection between the ‘theme’ and the ‘episode’ is made). In the first half of the composition a number of motives are repeated, creating an overall sense of connection. This allows for the formation of the sonata to remain within the boundaries of a traditional composition. However, Brahms also introduces new variations of music structures throughout the composition, bringing a neoclassical aspect to his music. This thesis will examine the life and musical traits of composer Johannes Brahms by first making an understanding of the cultural and historical facts of his period, the nineteenth century, and by performing an in-depth analysis of the various art forms of this time. With this insight, the paper will also work to raise the level of understanding on the Clarinet Sonata No.1, op.120, a piece written by Johannes Brahms towards the end of life, by carrying out a thorough study of each movement within the composition. This thesis will examine the life and musical traits of composer Johannes Brahms by first making an understanding of the cultural and historical facts of his period, the nineteenth century, and by performing an in-depth analysis of the various art forms of this time. With this insight, the paper will also work to raise the level of understanding on the Clarinet Sonata No.1, op.120, a piece written by Johannes Brahms towards the end of life, by carrying out a thorough study of each movement within the composition.

기업의 소유구조 및 감사품질이 회계이익과 과세소득 차이에 미치는 영향에 관한 연구

류예린 부산대학교 2010 국내석사

This study investigates the relation between firm's property and book-tax differences(BTD). Book-tax differences comes from the less lenient regulation of tax codes compared to financial accounting principles. If firms manage the book income upwards without affecting the taxable income, such management would be reflected in the tax footnotes of financial statements. Taxable income could serve as a benchmark for the quality of book income which can be managed more easily. So in recently, many studies report that book-tax differences have a information of earning management and conservatism. According to prior studies, this study uses book-tax differences a proxy of earning management and conservatism. Especially large-positive book-tax differences(LPBTD) is a proxy of earning management and large-negative book-tax differences(LNBTD) is a proxy of earning's conservatism. Thus, This study examines whether firm's ownership structure and audit quality have relevance to book-tax differences. And If firm's ownership structure and audit quality have relevance to book-tax differences, we find how do these factors effect to book-tax differences. In short, this result's like this. First, the first stockholder's ownership is a among the ownership structure and don't have a significant relation with book-tax differences. But Foreign stockholder's ownership is a among the ownership structure and have a significant relation with book-tax differences. Especially, both LPBTD and LNBTD increase, as Foreign stockholder's ownership increases. Second, both the big audit(BIG4) and audit change are among the audit quality and only have a significant relation with large-negative book-tax differences(LNBTD). These results are interpreted that both the big audit(BIG4) and audit change can control the firm's earning management. This study contributes as follow that the proxy of earning management, book-tax differences are devided with earning management(LPBTD) and earning's conservatism and with temporary BTD and total BTD, investigates the relation between firm's property and book-tax differences.

외국인투자기간과 회계이익의 질 및 가치관련성 연구

류예린 부산대학교 2014 국내박사

This paper investigates the effect of investment horizons of foreign investors on the quality of accounting earning and the value relevance of earning information. Previous domestic literatures have mostly used foreign investors’ ownership as proxy for foreign investment. But recently, some papers suggested that investment horizons of foreign investors are more proper as the proxy of foreign investors than foreign investors’ ownership. Chen et al.(2007) argue that all institute as investor face a cost-benefit analysis of monitoring versus trading for the investment firm. As monitoring costs decrease with the length of investment horizons in the firm and monitoring benefits increase with it, they argue that long-term institutional investors will specialize in monitoring and influencing efforts rather than trading. Based on their argument, I expect the foreign investors’ monitoring need increases with their investment horizons. And there is a difference in the goal of foreigners’ investment between short-term investment and long-term investment. In general, investors focus on the internal value of investment firm when they consider long-term investment. So my prediction is that long-term foreign investors would have higher quality of accounting earning. The value relevance of accounting information has been considered an important area of accounting research since the introduction of capital market based accounting research by Ball and Brown(1968). Value relevance studies examine the usefulness of accounting information by considering the contemporaneous relationship between accounting information and the stock price. More specifically, these studies examined the usefulness of main items of financial statements by examining the size of R 2 and the significance of regression coefficients from the information perspective (Barth et al. 1998; Collins et al. 1999; Francis and Schipper 1999). However, these studies typically assume market efficiency, firm characteristics and surrounding factors are assumed as independent in the evaluation of stock prices, because these factors reflect idiosyncratic risks. Recently, inconsistent with the efficient market hypothesis (EMH), there have been frequent reports of market anomalies, and thus, there has been a need for examining the value relevance from the measurement perspective. If a market is not efficient, then there exist information asymmetry and different levels of rationality among investors, which in turn can lead to different results for the same piece of information(Black 1986; Merton 1987). For these reasons, this study analyzed relative usefulness of the earning information in terms of the relationship of between the value relevance of earning information and investment horizons of foreign investors. If investors appreciate and reflect the difference in investment horizons of foreign investors in their decision making, there would be the difference of the value relevance of earning information according to investment horizons of foreign investors. So, my prediction is that the longer the investment horizons of foreign investor, the higher the value relevance of earning information. On the other hand, previous overseas literature defines the portfolio turnover ratio as the proxy variable of investment horizon of institutiona investors. The portfolio turnover ratio means how frequently an institutional investors rotates his positions on all stocks of his portfolio, for any given time. Prior studies characterize institutional investors in terms of their portfolio turnover ratio. For example, short-term investors are defined as those exhibiting a high portfolio turnover. But it is important to note that portfolio turnover ratio is not based on the firm level but on the portfolio level. So this paper uses the trading turnover ratio of foreign investors suggested by Kim and Jang(2012) on each firm, not the portfolio turnover ratio. I analyzed whether the investment horizons of foreign investors affect the quality of accounting earning that are measured by discretionary accrual(Ball and Shivakumar, 2006) for 1,628 firm-year samples listed on Korean stock for the 2008-2011 period. And I analyzed whether the investment horizons of foreign investors affect at the extent to which stock prices reflected earning information for 1,909 firm-year sample listed on Korean stock for the 2008-2011 period. The results of the study are summarized as follows. Firstly, I find that foreign investors’ ownership has significant positive relationship with the quality of accounting earning without considering their investment horizons, as in the previous literatures. But considering their investment horizons, I find that he quality of accounting earning do not increase as foreign investors’ ownership increases. To analyze the effect of the investment horizons in more detail, I divide foreign investors into long-term investors group and short-term investors group. I find that there is significant positive relationship between foreign investors’ ownership and the quality of accounting earning only for the long-term investor group. These empirical results mean that the quality of accounting earning does not depend on the ownership level of foreign investors but on their investment horizons. Secondly, I analyze on the degree that the investment horizons of foreign investors affect at the extent to which stock prices reflected earning information. I find that the more investment horizons of foreign investors increase, the more the degree of the value relevance of earning information increase. On the other hand, these findings were supported by additional analyses that used additional discretionary accruals(Dechow and Dichev, 2002; McNichols, 2002), that analysis used the sample is only made up firm that has foreign investors’ ownership more than 3% high and is controled the size of firm. Therefore, according to this study, a study on foreign investors and accounting information should take into account their investment horizons, and the previous literature without considering them has a limit.

Deformation of Hydrogel Hollow Pillar Consisting of Bilayer for Wet Adhesive Structures

류예린 서울과학기술대학교 2021 국내석사

불가사리, 문어 빨판, 레모라, 클링피쉬 등은 자연 속에서 독특한 표면 구조를 가지 고 있다. 이들의 독특한 표면 구조는 습식환경에서도 접착력의 특성을 가지고 있다. 본 연구에서는 하이드로젤-광경화성 고분자 이중층 구조를 형성하여 습식 접착력을 생성하였다. 하이드로젤 고분자 구조가 물속에서 팽윤되어 형성하는 주름 구조와 컵 구조의 분석과 비교하여 하이드로젤-광경화성 고분자 이중층 구조의 부분적 팽 윤을 통한 구조 변형을 분석하였다. 이중층 구조로 빨판의 부피를 증가시켜 접착력 을 높이고 물리적 강성을 높였다. 이중층 구조로부터 형성되는 빨판 구조에 압력을 가해 구조와 기판 사이의 습식 접착력을 생성하였고, 외부 반응성 하이드로젤 이중 층 구조로 온도, pH 환경 변화에 따른 자가 탈착을 보여주었다. 본 연구의 결과를 통하여 이중층 구조를 다양한 환경 변화에 자가 탈착할 수 있는 웨어러블 패치, 의료용 패치 등에 적용될 것으로 기대할 수 있다. Starfishes, octopi suckers, remoras, cling fishes have unique surface structures in nature. This unique surface structure has adhesive properties even in wet environments. In this study, a hydrogel-photocurable polymer bilayer structure was formed to generate wet adhesion. The structural deformation through partial swelling of the hydrogel-photocurable polymer bilayer structure was analyzed, compared with the analysis of the wrinkle structure and the cup structure formed by swelling of the hydrogel polymer structure in water. The bilayer structure affects the volume of the sucker to increase adhesion and increase physical rigidity. Pressure was applied to the sucker structure formed from the bilayer structure to generate wet adhesion between the structure and the substrate, and the stimuli-responsive hydrogel bilayer structure showed self-detachment according to changes in temperature and pH environment. Through the results of this study, it can be expected that the bilayer structure will be applied to wearable patches and medical patches that can be self-removable to various environmental changes.