The idea for my Thesis project sprung from a trip I made last June around the Northernmost of the great Japanese islands, Hokkaido. Due to unexpectedly rough weather conditions we had to cancel many of the hikes and climbs that we had planned and instead immerse our bodies and senses in the wonderful onsen culture of Japan. These bathing institutions really lured my architectural interest and especially everything surrounding the actual bathing. The connectivity between architecture and nature, the almost profanely directed rituals, and the special relationship between water, space and materiality was just some of the aspects that originated this project. To create a contemporary bathhouse in Stockholm using the teachings around the onsen and traditional Japanese architecture.

Tidigare forskning har visat att bolag har olika incitament för att manipulera sina resultat och att det tenderar att ske mer ofta under finansiella kriser. Studien syftar till att undersöka om det finns ett samband mellan globala kriser och resultatmanipulering i svenska bolag med regressionsanalys. Urvalet i studien baseras på Small-, Mid- och Large-cap bolag listade på Nasdaq OMX Stockholm. Studien utgörs av 220 observationer under åren 2017, 2018, 2019, 2020 och 2021. Resultatmanipulation via totala periodiseringar utgör studiens beroende variabel och beräknas med den Modifierade Jones Modellen. Studiens oberoende variabler utgörs av 1 dividerat med totala tillgångarna för föregående period, förändring i kontanter samt anläggningstillgångar. Regressionsanalysen påvisar inget statistiskt signifikant bevis för att svenska bolag resultatmanipulerar mer eller mindre under kriser.

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Architecture and music share intrinsic meanings generated by a constant stream of metaphors which are forms of poetic transformations. This thesis sought to challenge the present way an architect-musician makes drawings through the exploration of multimedia possibilities at hand. The drawings are composed using Macromedia Flash MX. OPEN HOMEPAGE.EXE To download flash player, click here: <a href="http://www.macromedia.com/shockwave/download/download.cgi?P1_Prod_Version=ShockwaveFlash"> Download flash Player</a> / Master of Architecture

Los dos baños de cobre más utilizados comercialmente son el baño ácido a base de sulfato y el baño alcalino a base de cianuro. Los baños alcalinos son utilizados principalmente para producir recubrimientos en piezas con geometría compleja y para evitar la deposición galvánica cuando se deposita un metal en un sustrato menos noble. Debido a la toxicidad de los compuestos de cianuro, se han desarrollado baños alternativos usando diferentes agentes complejantes. El punto de partida de la presente investigación es un baño primario sin cianuros para deposición de cobre en sustratos de Zamak desarrollado en el Instituto de Investigaciones Tecnológicas del Estado de Sao Paulo / Brasil. La sustitución de materias primas como el cianuro debe ser económicamente ventajosa y técnicamente viable. De esta manera, la investigación presentada pretendió proponer una alternativa para el tratamiento de residuos líquidos del baño ya mencionado con la finalidad de recuperar de manera simultánea el agua y las materias primas en un sistema cerrado. Se ha estudiado el proceso de separación por membranas de intercambio iónico, la electrodiálisis, usando un sistema en escala de laboratorio y una disolución sintética que simulaba las aguas residuales del baño a base de HEDP. Se ha evaluado la viabilidad del sistema por medio del análisis de los parámetros de operación, como la extracción de iones, la tasa de desmineralización, el porcentaje de concentración, la eficiencia de la intensidad calculada para cada especie y el consumo medio de energía. Debido a que el ácido HEDP es un agente quelante, se ha evaluado el transporte de los quelatos Cu(II) HEDP a través de membranas de intercambio de aniones por medio de métodos electroquímicos. Se han construido curvas cronopotenciométricas y curvas intensidad-potencial para diferentes disoluciones sintéticas que contenían los mismos compuestos que el baño original. Se ha establecido la relación entre la presencia de los quelatos en las disoluciones y los grupos fijos de intercambio de aniones. Por fin, se han realizado las pruebas de deposición usando electrólitos conteniendo los compuestos reciclados y se han evaluado las características de los depósitos obtenidos. Los resultados indicaron que el sistema de electrodiálisis usando membranas de intercambio de aniones con grupos de intercambio de base fuerte ha podido producir disoluciones tratadas y un concentrado conteniendo los iones del baño. Se ha podido añadir el concentrado al baño original para compensar eventuales perdidas del arrastre sin afectar la calidad de los depósitos. Por lo tanto, la aplicación de la electrodiálisis demostró ser una alternativa viable para la recuperación del agua y de las materias primas de la disolución evaluada, reduciendo la generación de residuos líquidos y ahorrando los recursos naturales. / The two most common commercial copper baths are the acid sulfate copper bath and the alkaline cyanide copper bath. Alkaline copper baths are mostly used to coat parts with complex geometry and to avoid galvanic deposition when depositing a metal on a less noble substrate. Because of the toxicity of cyanide compounds, alternative baths have been developed using different complexing agents. The starting point of the present study is a cyanide free strike bath developed for copper plating on Zamak substrates developed by the Institute for Technological Research of the State of São Paulo/ Brazil. The replacement of a raw material such as cyanide must be economically advantageous and technically feasible. Therefore, this study intended to propose an alternative to the treatment of liquid wastes from the mentioned bath, aiming at simultaneous water reclamation and chemicals recovery in a closed system. The electrodialysis membrane separation process was studied, using a laboratory-scale system operating with a synthetic solution simulating the rinsing waters from the HEDP-based bath. The feasibility of the technique was evaluated by analyzing operational parameters such as ion extraction, demineralization rate, concentration rate, current efficiency for each anionic specie and average energy consumption. Because HEDP is a chelating agent, the transport of Cu(II) HEDP chelates through anion exchange membranes was also evaluated by means of electrochemical methods. Chronopotentiometric and current-voltage curves were constructed for different model solutions containing the same compounds as the original bath. A relation between the presence of chelates in the solutions and the fixed ion exchange group could be established. Lastly, deposition tests were performed using electrolytes containing the recycled inputs and the characteristics of the coatings were analyzed. The results showed that an electrodialysis stack using strongly basic anion exchange membranes was suitable to produce treated solutions and a concentrate containing the ions from the bath. The concentrate could be added to the copper bath to compensate eventual drag-out losses without affecting the quality of the coatings. Thus, the application of electrodialysis was shown to be a feasible alternative for recovering water and inputs from the evaluated solution, reducing the wastewater generation and saving natural resources. / Els dos banys de coure més utilitzats comercialment són el bany àcid a base de sulfat i el bany alcalí a base de cianur. Els banys alcalins són utilitzats principalment per a produir recobriments en peces amb geometria complexa i per a evitar la deposició galvànica quan es deposita un metall en un substrat menys noble. A causa de la toxicitat dels compostos de cianur, s'han desenrotllat banys alternatius usant diferents agents complexants. El punt de partida de la present investigació és un bany primari sense cianurs per a deposició de coure en substrats de Zamak desenrotllat en l'Institut d'Investigacions Tecnològiques de l'Estat de Sao Paulo / Brasil. La substitució de matèries primeres com el cianur ha de ser econòmicament avantatjosa i tècnicament viable. D'aquesta manera, la investigació presentada va pretendre proposar una alternativa per al tractament de residus líquids del bany ja mencionat amb la finalitat de recuperar de manera simultània l'aigua i les matèries primeres en un sistema tancat. S'ha estudiat el procés de separació per membranes d'intercanvi iònic, electrodiàlisi, usant un sistema en escala de laboratori i una dissolució sintètica que simulava les aigües residuals del bany a base d'HEDP. S'ha avaluat la viabilitat del sistema per mitjà de l'anàlisi dels paràmetres d'operació, com l'extracció d'ions, la taxa de desmineralització, el percentatge de concentració, l'eficiència de la intensitat calculada per a cada espècie i el consum mitjà d'energia. Pel fet que l'àcid HEDP és un agent quelant, s'ha avaluat el transport dels quelats Cu (II)-HEDP a través de membranes d'intercanvi d'anions per mitjà de mètodes electroquímics. S'han construït corbes cronopotenciomètriques i corbes intensitat-potencial per a diferents dissolucions sintètiques que contenien els mateixos compostos que el bany original. S'ha establit la relació entre la presència dels quelats en les dissolucions i els grups fixos d'intercanvi d'anions. Finalment, s'han realitzat les proves de deposició usant electròlits contenint els compostos reciclats i s'han avaluat les característiques dels depòsits obtinguts. Els resultats van indicar que el sistema d'electrodiàlisi usant membranes d'intercanvi d'anions amb grups d'intercanvi de base forta ha pogut produir dissolucions tractades i un concentrat que conté els ions del bany. S'ha pogut afegir el concentrat al bany original per a compensar eventuals perdudes de l'arrossegament sense afectar la qualitat dels depòsits. Per tant, l'aplicació de l'electrodiàlisi va demostrar ser una alternativa viable per a la recuperació de l'aigua i de les matèries primeres de la dissolució avaluada, reduint la generació de residus líquids i estalviant els recursos naturals. / Scarazzato, T. (2017). Treatment of a cyanide-free copper electroplating solution by electrodialysis: study of ion transport and evaluation of water and inputs recovery [Tesis doctoral]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/98502

The book is a series of plates, pictures and writings which are the results of an architectural thesis exploring, line, contour and layers. The plates are scans of original work by the author, made in a combination of media including: pencil, pastel, watercolor, photograph, study models, hand-drafted drawings, and computer aided drawings. A transcript of the presentation of the work at the thesis defense is included. The simple idea is the impression of contour by the expression of layers. The contour is a line tracing the motion and movement of architecture. Resulting from practice in drawing using pastels, pencil and paper the line, through continuity, can twist, pass over, go under and around- joining parts into an organized whole. Following a program of a modern bath, an architectural space is made, built by layers. The thesis is an architectural exploration of layers and the resultant contours. The best representation of this work is available in printed form at the Art and Architecture Library on the Virginia Tech campus in Blacksburg, Virginia. / Master of Architecture

This dissertation examines Elizabeth Robinson Montagu's relationships with three men: her husband, Edward Montagu; George Lyttelton, first baron Lyttelton; and William Pulteney, earl of Bath to show how these relationships were structured and how Elizabeth Montagu negotiated them in order to forward her own intellectual interests. Montagu's relationship with her husband Edward and her friendships with Lord Lyttelton and Lord Bath supplied her with important outlets for intellectual and political expression. Scholarly work on Montagu's friendships with other intellectual women has demonstrated how Montagu drew on the support of female friends in her literary ambitions, but at the same time, it has obscured her equally important male relationships. Without discounting the importance of female friendship to Montagu's intellectual life, this study demonstrates that Montagu's relationships with Bath, Lyttleton, and her husband were at least as important to her as those with women, and that her male friendships and relationships offered her entry into the political sphere. Elizabeth Montagu was greatly interested in the political debates of her day and she contributed to the political process in the various ways open to her as an elite woman and female intellectual. Within the context of these male friendships, Montagu had an opportunity to discuss political philosophy as well as practical politics; as a result, she developed her own political positions. It is clear that contemporary gender conventions limited the boundaries of Montagu's intellectual and political concerns and that she felt the need to position her interests and activities in ways that did not appear transgressive in order to follow her own inclinations. Montagu represented her interest in the political realm as an extension of family duty and expression of female tenderness. In this manner, Montagu was able to forward her own opinions without appearing to cross conventional gender boundaries.

The area which today covers the Doric House, the Roman East Bath and the Byzantine East Church at the Karian sanctuary of Zeus at Labraunda in south-western Turkey, was by Swedish archaeologists called the P-building and the R-bath during the early 1950s. The excavations of this area in 1951 and 1953 were documented in three excavation diaries by archaeologist Inge Dahlén, written in Swedish. These diaries have, however, never been published. This thesis therefore focused to analyse Dahlén’s three excavation diaries in terms of three aspects. The first aspect was to understand the archaeological work and documentation methods at Labraunda during the 1951 and 1953 excavations and consequently, determine how the archaeology functioned in practice at the site in the early 1950s. The second aspect was to present in what ways Dahlén’s diaries could contribute to the current and future excavations at the East Bath at Labraunda. The last aspect was to study Dahlén’s own archaeological interpretations which occured in the diaries. In order to present all the three aspects, the analysis and discussion on the diaries were organised into four headings: archaeological work, archaeological finds, stratigraphy and documentation methods. Studying the diaries based on these headings showed that certain improvements occurred in the diaries from 1951 to 1953. Dahlén’s excavation diaries reveal a large amount of archaeological data regarding the progress of the excavations and the numerous discoveries from the excavated areas. They need, therefore, to be taken into consideration for a better understanding of both the early and the new excavations that are being conducted at the same area.

Diese Dissertation besteht aus drei Essays, welche empirisch den Einfluss von Manager-Optimismus auf verschiedene unternehmenspolitische Entscheidungen untersuchen. Der Ausdruck Manager-Optimismus wird hierbei verwendet um Agenten (Manager) zu beschreiben, die im Interesse der Prinzipale (Aktionäre) zu handeln glauben, aber tatsächlich ins Positive verzerrte Vorstellungen über ihre eigenen Fähigkeiten und somit über die zukünftige Performance ihrer Firmen haben. Das erste Papier untersucht den Einfluss von Manager-Optimismus auf Ausstattungsmerkmale von Fremdkapitalverträgen. Konsistent mit nach oben verzerrten Erwartungen über die zukünftigen Cash Flows ihrer Firmen zeigt sich, dass Firmen mit übermäßig optimistischen Managern häufiger Performance abhängige Verträge nutzen und zugleich eine schlechtere Performance nach Aufnahme des Fremdkapitals aufweisen als solche mit rationalen Managern. Der zweite Artikel untersucht unternehmerisches Risikomanagement. Es stellt sich heraus, dass Firmen mit optimistischen Managern signifikant weniger wahrscheinlich Finanzderivate zur Absicherung ihrer Fremdwährungsrisiken nutzen als solche mit rationalen Managern. Dieses Verhalten ist mit einer Unterschätzung von Insolvenzkosten bzw. Kosten einer finanziellen Notlage konsistent. Der dritte Teil der Arbeit untersucht empirisch das Verhältnis zwischen Manager-Optimismus und der Nutzung von großen Abschreibungen im Rahmen von CEO-Wechseln. Nach dem Abgang von CEOs kann man häufig beobachten, dass deren Nachfolger ein so genanntes big bath accounting durchführen. Hierbei werden durch Abschreibungen Verluste dem Vorgänger zugeschrieben und Verdienste für zukünftige Performanceverbesserungen für sich beansprucht. In Übereinstimmung mit den verzerrten Erwartungen über zukünftige Cash Flows ihrer Firmen zeigt sich, dass Unternehmen, welche einen optimistischen Manager einstellen, weniger wahrscheinlich ein solches earnings bath durchführen, als Firmen, die rationale Manager einstellen. / This thesis consists of three essays that empirically investigate to what extent managerial optimism affects corporate financial policy decisions. The term managerial optimism is used to describe agents (managers), who believe to act in the principals’ (shareholders’) best interest but in fact have upwardly biased views about their own abilities and consequently about the performance of their firms. The first paper investigates the impact of managerial optimism on debt contract design. Consistent with their upwardly biased view on their firm’s future cash flow, we find that firms with overly optimistic managers are more likely to choose performance sensitive debt (PSD) contracts and show worse post issue performance than firms with rational managers. The second paper analyzes corporate risk management. We find that firms with overly optimistic managers are significantly less likely to use financial derivatives to hedge their currency exposures than those with rational managers. This behavior is consistent with an underestimation of bankruptcy or financial distress costs by overly optimistic managers. The third paper empirically tests the relationship between managerial optimism and the use of large write-offs following CEO turnover. Subsequent to CEO turnover, it is often observed that incoming CEOs engage in this so called big bath accounting. Losses incurred during the big bath are attributed to the predecessors and the incoming CEOs take credit for future performance improvements. Consistent with their upwardly biased expectations concerning future firm cash flow, we find that firms hiring optimistic managers are less likely to experience an earnings bath in the year of the turnover than those hiring their rational counterparts.

Die vorliegende Dissertation besteht aus drei empirischen Papieren, die verschiedene Anreize von Manager bezüglich einer Beeinflussung der Rechnungslegung untersuchen. Das erste Papier untersucht die Wechselwirkung von Produktmarktregulierung und Rechnungslegung. Die Ergebnisse zeigen, dass Manager frühzeitig neue Rechnungslegungsregeln anwenden, um regulierte Preise in der Versorgungswirtschaft zu beeinflussen. Der zweite Teil der Dissertation befasst sich mit der Frage, inwieweit sich persönliche Eigenschaften von Managern (Selbstüberschätzung) in der Rechnungslegung widerspiegeln. Ihre Fähigkeiten überschätzende Manager haben zu hohe Erwartungen bezüglich der zukünftigen Zahlungsüberschüsse ihres Unternehmens. Das Papier zeigt, dass diese Manager bei Amtsantritt mit einer geringeren Wahrscheinlichkeit das Periodenergebnis negativ beeinflussen (Earnings bath). Das letzte Papier der Dissertation untersucht die Berichterstattung von Unternehmen, die an europäischen, börsenregulierten Aktienmärkten notiert sind. Insbesondere liegt der Fokus auf der freiwilligen Anwendung der International Financial Reporting Standards (IFRS) und der freiwilligen Veröffentlichung von Quartalsinformationen. Die Ergebnisse zeigen, dass der Verkauf von Aktien an institutionelle Investoren zum Zeitpunkt des Börsengangs positiv mit der freiwilligen Anwendung der IFRS korreliert, jedoch nicht mit der freiwilligen Veröffentlichung von Quartalsinformationen. / This cumulative doctoral thesis consists of three papers. Each part investigates empirically different aspects of the incentive structure of managers to influence the accounting outcome. The first paper examines the interplay of product market regulation and financial reporting. It shows that managers early adopt a new accounting regime if accounting numbers are used by regulators to set prices in utility industries. The second paper argues that reporting decisions of managers are influenced by personal characteristics (overconfidence). Overconfident managers overestimate their abilities and consequently have upwardly biased expectations concerning future firm cash flows. More specifically, the paper shows that overconfident CEOs are less likely to engage in an earnings bath at CEO turnover. The last paper investigates reporting choices of firms in European exchange-regulated markets. In particular, it sheds light on the voluntary adoption of International Financial Reporting Standards (IFRS) and on the decision to voluntarily provide quarterly financial information. The findings indicate that the likelihood of voluntary IFRS adoption increases with the proportion of stocks sold to institutional investors upon IPO while the likelihood to provide quarterly information does not.