Several methods have been developed and used to characterize the narrow gap semiconductors Hg^_xCdxTe (HgCdTe) (0.20<x<0.32) and InSb both in the presence of CO2 laser radiation and in the dark. The results have allowed the determination of certain band parameters including the fundamental energy bandgap Eg which is directly related to x, the mole fraction of Cd. In the dark, characterization of several different samples of HgCdTe and InSb were carried out by analyzing the temperature dependence of the Hall coefficient and the magnetic field positions of the magnetophonon extrema from which their x-values were determined. The quality of the magnetophonon spectra is also shown to be related to the inhomogeneity Ax of the HgCdTe samples. One-photon magneto-absorption (OPMA) spectra have been obtained for x ~ 0.2 samples of p-HgCdTe thin films and n-HgCdTe bulk samples. Analysis of the OPMA transition energies allows the x-value to be determined to within « ±0.001. A method is also discussed which can be used to estimate the sample inhomogeneity Ax. Nonlinear optical properties of semiconductors are not only scientifically interesting to study, but are also proving to be technologically important as various nonlinear optical devices are being developed. One of the most valuable nonlinear optical characterization method uses twophoton absorption (TPA). Two techniques using TPA processes were developed and used to measure the cut-off wavelength of several different samples of HgCdTe (x ~ 0.3) from which x-values were determined to within «± 0.0005. Intensity and temperature dependent measurements on impurity and TPA processes have also been carried out and the results are compared with rate equations describing the photo-excited carrier dynamics. These results have yielded important information about the optical and material properties of HgCdTe such as the detection of impurity and trapping levels, TPA coefficients, carrier lifetimes, and recombination mechanisms. TPA and impurity absorption studies were also carried out on n— and p—InSb in order to obtain information about impurity levels, carrier lifetimes, and recombination mechanisms.

Everywhere around the world, whether in developing or developed countries, women earn less than men. This phenomenon is in no way new and it has been investigated for many years. Still, in today’s modern society, the wage gap does not appear to be closing. In times of economic instability, such as the economic crisis, the progress towards equality may be pushed back, since specific groups, sectors, and occupations may be affected differently. Therefore, the purpose of this study is to investigate the Italian gender wage gap with a closer look at the fluctuations during the period of the financial crisis. In order to analyse and understand the fluctuations of the pay gap, the three main theories used in the research are the human capital theory, occupational segregation, and theories regarding the labour market structure. By applying the Oaxaca-Blinder decomposition method, this study analyses to what extent the gap could be explained by differences in observable characteristics, such as level of education or age, and how much remains unexplained. The empirical model is applied to the Italian Survey of Household Income and Wealth (SHIW) microdata between the period of 2002 and 2016. The main findings show that the Italian gender wage gap, for the most part, remains unexplained. This indicates that the differentials in pay cannot be accounted for by differences in observable characteristics, such as education, age, contract type. The results of this research show that the Italian wage gap was, to some extent, negatively affected by the financial crisis. Furthermore, implemented austerity measures were found not to have significant negative impacts on the gap, which only increased in the initial phase of the crisis.

Sweden has made enormous progress when it comes to gender equality hence its ranking as first among other states with a score of 83.9 percent. Despite all the progress, there are still challenges that create a huge gender gap in gender-based professions where some professions are considered male whereas others are termed female. It is obvious that gender segregation still prevails in occupations that are traditionally gendered. The purpose of this study was to identify barriers within the construction industry that are maintaining the gender gap and frustrating Sweden's efforts to steer towards a complete gender equality. The study was analysed based on three theories, glass ceiling (Blackwell ,2017), gender theory (Connell (1996) Simone de Beauvoir, 1949) and gender system (Yvonne Hirdman, 1988) as the main theory. Seven interviews with five women in the construction industry were conducted. Discrimination in working hours, pay gap, sexual harassment, lack of role models are some of the barriers that this report highlights. The findings show that the gender gap is generated by macho culture, male superiority and firmly ingrained masculine norms as well as beliefs.

This paper explores the income effect which motherhood has on women, using (American) Census data. The hypothesis states that the income effect is negative. Previous studies have shown that indeed children lower the income of women and that it is decreased with every additional child. We test our hypothesis using data from the Census Bureau from the year 2018, consisting of over 800 000 answers, and running multiple regressions to measure the effect which the number of children have on a woman’s income. As predicted, the results indicate that our hypothesis is true with a 26% decline in income when a woman has one or more children. Marriage has a negative effect on income while completing higher levels of education raises it.

Cette thèse a pour motivation l'étude de l'ordre magnétique à q=0 dans les cuprates supraconducteurs à haute température critique. Cet ordre a déjà été reporté dans quatre familles de cuprates grâce à la diffusion de neutrons polarisés. Il est établi, sur une large gamme de dopage en trous, que cet ordre se développe à partir d'une température Tmag comparable à la température d'apparition de la phase de pseudo-gap T*. Ces observations sont compatibles avec un modèle de boucles de courant, qui induisent des moments magnétiques orbitaux. Les symétries mises en jeu sont la brisure par renversement du temps et l'invariance par translation. D'un point de vue expérimental, il s'agit non seulement de vérifier systématiquement l'existence de cet ordre magnétique, mais également de saisir sa nature. Nous nous sommes particulièrement intéressés à l'étude de deux systèmes bicouches, YBa2Cu3O6+x et Bi2Sr2CaCu2O8+x. Dans un premier temps, nous avons montré la persistance de l'ordre magnétique à q=0 pour une valeur de Tmag relativement élevée, dans des échantillons proches du dopage optimal. Toutefois, l'intensité magnétique associée est fortement réduite. Nous avons montré que ceci était en fait dû à la présence de domaines de taille finie, l'ordre est à courte portée. Aussi, nous avons déterminé le facteur de structure le long de l'axe c, il présente une décroissance rapide unique. Dans le cadre des boucles de courant, une possible modélisation consisterait en une résultante de deux anapoles pointant le long de b* au sein de la bicouche. D'autre part, nous avons confirmé l'existence d'un moment magnétique incliné sous Tmag. Nous avons cependant mis en évidence un caractère Ising le long de l'axe c à haute température. Enfin, nous avons prouvé que le signal associé à l'ordre magnétique à q=0 continue d'augmenter dans l'état supraconducteur. / This work is motivated by the study of the intra-unit-cell magnetic order in cuprate high temperature superconductors. It has been already reported in four cuprate families by using polarized neutron scattering, and it is well documented in a wide hole doping range. This order develops below Tmag, which matches the pseudo-gap temperature T*. This magnetic phase could be induced by the staggered orbital magnetism within the unit cell as proposed in the loop current model. This intra-unit-cell magnetic order indicates that time reversal symmetry is broken, but translation invariance is preserved. Experimentally, the goal is not only to systematically verify the existence of this intra-unit-cell magnetic order, but also to seize its nature. We particularly focused on two bilayer systems, YBa2Cu3O6+x and Bi2Sr2CaCu2O8+x. First, we revealed the persistence of the intra-unit-cell magnetic order at relatively high Tmag, near optimal doping. Compared to samples with a lower hole doping level, the magnetic intensity is strongly reduced. We demonstrated that this is due to finite magnetic correlation lengths. Moreover, we determined the associated magnetic structure factor along c, which displays a unique sharp decreasing. It is consistent with a model in which the sum of two anapoles within the bilayer is pointing along b*. Besides, below Tmag, we confirmed the existence of a tilt of the magnetic moment. However, we showed that at high temperature an Ising-like response along the c-axis is recovered. Finally, we proved that the magnetic signal associated to the intra-unit-cell magnetic order is still increasing in the superconducting state.

Det har sedan en lång tid tillbaka fastställts att förväntningsgapet är ett existerande problem inom revisionsprofessionen. Uppkomsten till ett förväntningsgap beskrivs vara när de förväntningar en klient har inte stämmer överens med vad revisorn faktiskt levererar. Effekten av att ett gap får existera kan ge upphov till negativa effekter där revisionsprofessionen får lida och klienter känner sig otillfredsställda. Det har som ett resultat av förväntningsgapets existens vuxit fram diverse dimensioner av gapet där olika aspekter studerats närmare. En av dessa dimensioner är huruvida vilken egenskap en förväntning kan ta och vad den grundar sig i. En dimension där förväntningar delas upp i egenskap av uppfattning och önskan när de uttrycks samt där skälen bakom en förväntning bör studeras. Två aspekter som är återkommande ämnen i studier om förväntningsgapet är aspekterna om nivå av kommunikation och kunskap. Som ett resultat av denna bakgrund har därför denna uppsats behandlat den forskningslucka som finns angående förväntningsgapet där förväntningars egenskap tas i beaktande i relationen mellan revisor och mindre företag. Samtidigt som aspekterna av kommunikation och kunskap inkluderas för att studeras i samma dimension. Studiens syfte är att utröna vidden av förväntningsgapet i mindre företag och dess påverkan av förväntningar i egenskap av önskan. Vidare ska kunskap och kommunikation i relationen mellan revisor och klient studeras med avsikten att klargöra dess betydelse för gapets existens. Studien baseras på en kvalitativ forskningsstrategi tillsammans med semistrukturerade intervjuer som datainsamlingsmetod. Totalt genomfördes tio intervjuer med respondenter från olika revisionsbyråer samt företag baserade i olika branscher i Sverige. Respondenterna från företagen var personer som hade den yttersta kontakten med deras revisor och från byråerna intervjuades auktoriserade revisorer. Baserat på våra empiriska resultat tillsammans med inhämtad teori har vissa slutsatser kunnat dras. Förväntningar med egenskapen av önskan kan antas finnas och påverka på vilka sätt en förväntning tar hos en klient samt hur den tar form mot revisorn. En slutsats är att önskningar kan bidra till gapet då de ofta relaterar till tjänster utanför den vanliga lagstadgade revisionen. Därtill har slutsats dragits att kommunikation och kunskap har en återkommande betydelse för gapet när det gäller i egenskap av önskningar

In high frequency design, harmonic suppression is a persistent struggle. Non-linear devices such as switches and amplifiers produce unwanted harmonics which may interfere with other frequency bands. Filtering is a widely accepted solution, however there are various shortcomings involved. Suppressing multiple harmonics, if desired, with traditional lumped element and distributed component band-stop filters requires using multiple filters. These topologies are not easily made tunable either. A new filter topology is investigated called Electromagnetic Band-Gap (EBG) structures. EBG structures have recently gained the interest of microwave designers due to their periodic nature which prohibits the propagation of certain frequency bands. EBG structures exhibit characteristics similar to that of a band-stop filter, but in periodically repeating intervals making it ideal for harmonic suppression. The band-gap frequency of an EBG structure may be varied by altering the periodicity of the structure. However, EBG materials are generally static in structure making tuning a challenge. In this thesis, a novel solution for tuning the band-gap properties of an EBG structure is investigated. Designs aimed to improve upon existing solutions are reached. These designs involve acoustic and mechanical tuning methods. Performance is simulated using Agilent’s Advanced Design System (ADS) and a device is constructed and evaluated. Comparing all measured test cases to simulation, band-gap center frequency error is on average 4.44% and absolute band-gap rejection error is 1.358 dB.

京都大学 / 新制・課程博士 / 博士(経済学) / 甲第23669号 / 経博第652号 / 新制||経||300(附属図書館) / 京都大学大学院経済学研究科経済学専攻 / (主査)教授 山田 憲, 教授 西山 慶彦, 准教授 高野 久紀 / 学位規則第4条第1項該当 / Doctor of Economics / Kyoto University / DGAM

Over the years, there has been a lot of discussion about the audit expectations gap. Research on the expectations gap has focused exclusively on the audit aspect, with limited attention being given to the possibility of the existence of other elements that may in fact contribute to an even wider expectations gap. This study has focused on the financial statements expectations gap. Financial statements are the public face of an organisation. It is therefore crucial that users understand their objective, message, scope and limitations. This study explores and evaluates the existence of a financial statements expectations gap in a small state economy, namely Malta. The data for this study was collected from shareholders and auditors in Malta using a mixed methods approach with a sequential explanatory design through the use of a survey questionnaire and semi-structured interviews. The findings have shown that the financial statements expectations gap exists in various areas, some of which are fundamental to the understanding of financial statements. There is a clear lack of clarity, or confusion, about the objective of financial statements. This appears to be the result of the over-emphasis on decision-usefulness as an objective of financial statements, the imprecision of the word stewardship and the failure to communicate clearly the scope and limitations of financial statements. The study has shown that the attempts by standard setters to satisfy various user needs with the same set of financial statements were unsuccessful in Malta. Communicating financial information has been identified as the primary purpose of financial statements. However, the understandability of financial statements was negatively impacted primarily by the complexity of information, the frequent changes to standards, information overload and the use of technical jargon. The study has accordingly identified those factors that are considered to be conducive to the understandability of financial statements in Malta. Based on the research findings, the study has provided recommendations to the accountancy profession and policy makers on how to address the financial statements expectations gap. Potential areas for future research were also identified.

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