Are municipal bath built next to Voronez Hotel able to compete with other such facilities? The key is to create a specific atmosphere. The bath steeps from the ground to offer views over city. Another part of the strategy is a presence of relative functions in the building – you can meet many activities, which you would not expect in public bath. But what is the most important: you can enjoy these activities in intimate environment or in the public space as well. For example: you can take a tea in a bar situated in the sixth floor with exclusive view over opposite hill or you can take different tea in a small informal teahouse hidden in the middle of the disposition. An all-embracing structure of differently juxtaposed reinforced concrete boxes creates a frame for this different human experience.

Yverdon-les-Bains Thermal Spa is a group of elements searching for their identity since the end of the 20th century. The spa complex consists od several buildings built in different eras. Each one of the has its own strong formal identity whether expressed by facades, materials, volumes or spaces. All the historic buildings are to be preserved and new spa is to be designed to complement them. Potential of the new spa development is one of the most important values of the diploma project.

Sedan 1 januari 2005 måste alla noterade bolag i Europa upprätta sin redovisning i enlighet med International Financial Reporting Standards (IFRS). Syftet med detta var att harmonisera redovisningen och göra den mer jämförbar mellan länderna i Europa. I och med att IFRS är ett principbaserat regelverk innebär det att användarens grundkunskaper och bakgrund kan påverka hur olika regler tolkas och implementeras. Då reglerna i IFRS kan tolkas på olika sätt innebär det även att dessa kan utnyttjas och användas för resultatmanipulering. En vanlig metod för resultatmanipulering kallas för big bath accounting, detta innebär att ett bolag skriver ner sitt resultat ett år, för att sedan kunna påvisa ett bättre resultat under de efterföljande åren. Big bath accounting är vanligt förekommande vid chefsbyten där de skriver ner resultatet det år de kliver på sitt uppdrag i och med att resultatet kan hänföras till den tidigare chefen. Efterföljande år kan de sedan påvisa ett bättre resultat och få det att se ut som att de gör ett bra jobb. Big bath accounting förekommer ofta genom diskretionära periodiseringar och nedskrivningar. Efter implementeringen av IFRS kan det dock finnas ytterligare ett verktyg som fastighetsbolag kan använda för att manipulera resultatet. Fastighetsbolag kan i enlighet med IAS 40 värdera sina förvaltningsfastigheter till verkligt värde, där värderingen görs med hjälp av subjektiva antaganden om framtiden. Då värdet kan skrivas ner ett år och upp nästa år kan detta användas av en nytillsatt chef för att manipulera resultatet. Denna studie avser därför att undersöka huruvida tecken på resultatmanipulering förekommer i enlighet med big bath accounting genom värderingen av förvaltningsfastigheters verkliga värden vid chefsbyten inom fastighetsbranschen. För att kunna undersöka om tecken på resultatmanipulering via förvaltningsfastigheters verkliga värden sker i samband med chefsbyten har vi utfört en kvantitativ studie med en linjär regressionsmodell på fastighetsbolag inom Sverige och Storbritannien. I studien har orealiserade värdeförändringar på förvaltningsfastigheter i samband med chefsbyten studerats hos 91 noterade fastighetsbolag mellan åren 2005–2018. Studien är utvecklad och uppbyggd utifrån tidigare forskning och teorier som agentteorin, big bath accounting, positiv redovisningsteori med flera. Datan som använts för att genomföra studien har hämtats från bolagens årsredovisningar och Thomson Reuters Eikon.    Slutsatsen i studien är att det inte förekommer något tecken på resultatmanipulering med hjälp av förvaltningsfastigheter vid chefsbyten. Studien visar också på att det inte finns någon skillnad på redovisningen av verkliga värden beroende på om det är en ekonomichef eller VD som byts ut. Däremot visar studien att det finns skillnader i redovisningen av förvaltningsfastigheters verkliga värden mellan Sverige och Storbritannien, vilket talar för att försöken att harmonisera redovisningen mellan länderna i Europa inte har lyckats.

Chemical bath deposition (CBD) is the analog in liquid phase of the well-known chemical vapor deposition technique in the vapor phase. In CBD, deposition of thin films takes place from aqueous solutions at low temperatures by a chemical reaction between dissolved precursors, with the help of a complexing agent. Among all techniques used to grow Group II-VI semiconductors, CBD has the advantage of being a simple, low temperature, and inexpensive large-area deposition technique. So far, its contribution in thin film solar cells industry has been mainly limited to growing n-type CdS and/or ZnS window layers for CdTe-based and CIGS-based solar cells. In this work we first optimize the CBD process of CdS using nitrilotriacetic acid and hydrazine as complexing agents as an alternative to ammonia. We then study the effect of the cadmium precursor on the optical/electrical properties, as well as crystal structure, morphology, and composition of CBD-CdS films. A better understanding of the CBD process of CdS as a whole has been achieved and high quality CBD-CdS films have been obtained. Next, we investigate in-situ doping of CBD-CdS with group III elements, such as B, Al, In, and Ga. The objective is to show that CBD is capable of not only growing CdS but also of doping it to reduce its resistivity and, as a result, facilitate its use in solar cells as well as other optoelectronic device fabrication. A four orders of magnitude drop of film resistivity has been achieved without a significant change in film bandgap, structure, or morphology. Finally, we test the possibility of using CBD to grow transparent conducting oxide (TCO) films, such as Al-doped ZnO films and cadmium stannate films. First, we study CBD of ZnO and later in-situ doping of ZnO using Al. High quality ZnO thin films have been grown using CBD with the help of four different complexing agents. Post heat treatment in argon ambient helped reduce resistivity of CBD-ZnO undoped films to ~ 10-1 Ω-cm. In-situ doping of such films using Al shows promising results. Such films could be an alternative to indium tin oxide (ITO) layers that are commonly used as TCO layers for solar cells. Another approach is to use CBD to grow CdO and SnO2 thin films, with the goal of obtaining Cd2SnO4 by later annealing of these two layers. Cadmium stannate is another TCO candidate that could replace ITO in the near future. We have succeeded in growing CBD-CdO thin films using three different complexing agents. Undoped CBD-CdO films with a resistivity as low as 1.01 x10-2 Ω-cm and a carrier density as high as 2.59 x 1020 cm-3 have been obtained. SnO2 films have been successfully grown using CBD. Fabrication of Cadmium stannate thin films using CBD is investigated. In summary, our objective to expand the use of CBD beyond just growing CdS and ZnS, and to test the possibility of using it for in-situ doping of group II-VI semiconductors as well as TCO layers fabrication proved to be successful. We believe that this may have a significant impact on solar cells as well as other optoelectronic devices fabrication industry, due to the simplicity and the cost-effectiveness of CBD.

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Washington D.C. has been ranked third among U.S. cities in terms of its percentage of youth who have reported a severe major depressive episode. Depression, stress, anxiety are the uninvited visitors of our day-to-day urban living. Most of the time we ignore our mental health unless we reach the threshold. We know nature is the best healer. The District also has reported the highest percentage of parkland but this statistic is not helping regarding Healing and Wellness. There might be a missing piece of the puzzle to reconnect with nature. To dive deep into the missing piece, I have looked back to the basics, into the four elements of the planet, Earth, Water, Air, and Fire. This thesis is an exploration of the most important natural element, Water, along with the other three elements, as active participants in our everyday urban life, not only as a means of reconnecting with nature but also aiding with natural healing to our depressed, tired soul. As with many other older cities, Washington D.C. mostly depends on the combined storm and sanitary sewer. During heavy rainfall, stormwater overflows the capacity of the sewage system and empties into the river with sewage. But there is an opportunity for the stormwater to be treated and reused at the site. Rainwater along with tapped groundwater as the perennial flow will be considered as the source of healing water in the dense downtown context of the District. The thesis will tell the story of the arrival of Water into the middle of the city. Water will be examined in all its forms and integrated with the Third Place, where the young working generation can come in the middle of the working day to catch a lunch break or after office rush hour to relax their stressed nerves and heal their inner soul. This design for a community learning center at First Street NE in NoMA neighborhood, Washington D.C. is an effort to trace the path of the long-lost Tiber Creek and to provide the inhabitants with a for Water and growth. / Master of Architecture / Washington D.C. has been ranked third among U.S. cities in terms of its percentage of youth who have reported a severe major depressive episode. Depression, stress, anxiety are the uninvited visitors of our day-to-day city life. Most of the time we ignore our mental health unless we reach the threshold. We know nature is the best healer. The District also has reported the highest percentage of the green area but maybe only the "Green" is not enough for healing. To dive deep into the missing piece of the puzzle, I have walked back to the basics, looking into the four elements of the planet, Earth, Water, Air, and Fire. This thesis is an exploration of the most important natural element, Water, along with the other three elements, in architecture and urban design, not only as a means of reconnecting with nature but also aiding with natural healing to our depressed, tired soul. As with many other older cities, Washington D.C. mostly depends on the combined storm and sanitary sewer. During heavy rainfall, stormwater overflows the capacity of the sewage system and empties into the river with sewage. In this research, rainwater is considered as the source of healing water in the dense downtown context of the District. This thesis also examined tapping groundwater and bring it to the city street level. The thesis will tell the story of the arrival of Water into the middle of the city. This design for a community learning center at First Street NE in NoMA neighborhood, Washington D.C. is an effort to trace the path of the long-lost Tiber Creek and to provide the inhabitants with a place for Water and growth.

Titel: Resultatmanipulering vid VD-byte - En kvantitativ studie om big bath på Stockholmsbörsen Nivå: Examensarbete på grundnivå (kandidatexamen) i ämne företagsekonomi  År: 2024, maj Författare: Vanja Bodlund, Wilma Haglund Handledare: Asif M Huq Nyckelbegrepp: Resultatmanipulering, Big bath, VD-byte, Goodwillnedskrivning, Nedskrivningar, Forskning och utveckling, Immateriella tillgångar, Positiv redovisningsteori, IFRS.  Syfte: I studien undersöks det om ett företags redovisning förändras genom resultatmanipulering, i form av big bath. Syftet är således att studera om det föreligger något samband mellan nedskrivning av goodwill, FoU-utgifter samt andra immateriella tillgångar och VD-byte.  Metod: I studien används en kvantitativ metod där korrelationstest samt regressionsanalyser har använts för att besvara studiens hypoteser.  Teoretisk ansats: Hypoteserna formuleras utifrån teorin om big bath, agentteorin samt positive accounting theory. IFRS regelverk bidrar till förståelse av redovisning gällande nedskrivningar samt de incitament företag har att påverka redovisningen.  Empirisk grund: I uppsatsen studeras företag noterade på Stockholmsbörsens Small Cap, Mid Cap och Large Cap mellan åren 2010–2023.  Resultat och slutsats: Studien finner inget signifikant samband mellan nedskrivningar och VD-byte. Slutsatsen blir således att svenska börsnoterade bolag inte utför big bath vid byte av verkställande direktör. Testerna har dock visat signifikanta samband mellan de olika nedskrivningsposterna samt totala tillgångar, avkastning på tillgångar samt skuldsättningsgrad. / Title: Earnings management during CEO change - A quantitative study of big bath on the Stockholm Stock Exchange Level: Student thesis, final assignment for bachelor’s degree in business administration Year: 2024, May Author: Vanja Bodlund, Wilma Haglund Supervisor: Asif M Huq Key words: Earning management, Big bath, CEO change, Goodwill write-down, Write-downs, Research and development, Intangible assets, Positive accounting theory, IFRS. Purpose: The study investigates whether a company's accounting is changed through earnings manipulation, in the form of a big bath. The purpose is thus to study whether there is any connection between write-down of goodwill, R&D expenses and other intangible assets and CEO change. Method: The study uses a quantitative method where correlation tests and regression analyzes have been used to answer the study's hypotheses. Theoretical approach: The hypotheses are formulated based on the big bath theory, agent theory and positive accounting theory. IFRS regulations contribute to the understanding of accounting regarding write-downs and the incentives companies must influence accounting. Empirical basis: The essay studies companies listed on the Stockholm Stock Exchange's Small Cap, Mid Cap and Large Cap between the years 2010-2023. Results and conclusion: The study finds no significant relationship between write-downs and CEO changes. The conclusion is thus that Swedish listed companies do not carry out big baths when changing the managing director. However, the tests have shown significant relationships between the various write-downs and total assets, return on assets and leverage.

How can principles found in textile behaviour be translated into architectural expression? With water as a program in context of a new bath in Vanadislunden, Stockholm, this project studies how a rigid material can be percieved as soft and flexible.

In the Middle Ages, marriage represented a shift in the balance of power for both men and women. Struggling to define what constitutes the ideal marriage in medieval society, the marriage group of Geoffrey Chaucer's The Canterbury Tales attempts to reconcile the ongoing battle for sovereignty between husband and wife. Existing hierarchies restricted women; therefore, marriage fittingly presented more obstacles for women. Chaucer creates the dynamic personalities of the Wife of Bath, the Clerk and the Merchant to debate marriage intelligently while citing their experiences within marriage in their prologues. The rhetorical device of ethos plays a significant role for the pilgrims. By first establishing their authority, each pilgrim sets out to provide his or her audience with a tale of marriage that is most correct. Chaucer's work as a social commentary becomes rhetorically complex with varying levels of ethos between Chaucer the author, his tale tellers and their characters.

Le développement d’architectures nanostructurées originales composées de matériaux abondants et non-toxiques fait l’objet d’un fort intérêt de la communauté scientifique pour la fabrication de dispositifs fonctionnels efficaces et à bas coût suivant des méthodes d’élaborations faciles à mettre en œuvre. Les réseaux de nanofils de ZnO élaborés par dépôt en bain chimique sont, à ce titre, extrêmement prometteurs. L’étude des propriétés de ces réseaux de nanofils et leur intégration efficace au sein de dispositifs nécessitent toutefois un contrôle avancé de leurs propriétés structurales et physiques, notamment en terme de polarité, à l’aide de techniques de lithographies avancées.Le dépôt en bain chimique des nanofils de ZnO est d’abord effectué sur des monocristaux de ZnO de polarité O et Zn préparés par lithographie assistée par faisceau d’électrons. Par cette approche de croissance localisée, un effet significatif de la polarité des nanofils de ZnO est mis en évidence sur le mécanisme de croissance des nanofils, ainsi que sur leurs propriétés électriques et optiques. La possibilité de former des nanofils de ZnO sur des monocristaux de ZnO semipolaires nous a de plus permis d’affiner la compréhension de leurs mécanismes de croissance sur les couches d’amorces polycristallines de ZnO. Par la suite, le dépôt des nanofils de ZnO en bain chimique est développé sur des couches d’amorces polycristallines de ZnO préparés à l’aide de la lithographie assistée par nano-impression. Suivant cette approche, des réseaux de nanofils de ZnO localisés sont formées sur de grandes surfaces, ce qui permet d’envisager leur intégration future au sein de dispositifs fonctionnels.Les nanofils de ZnO sont ensuite combinés avec des coquilles semiconductrices de type p par des méthodes de dépôt chimique en phase liquide ou en phase vapeur afin de fabriquer des hétérostructures cœurs-coquilles originales. Le dépôt de couches successives par adsorption et réaction (SILAR) d’une coquille absorbante de SnS de phase cubique est optimisé sur des nanofils de ZnO recouverts d’une fine couche protectrice de TiO2, ouvrant la voie à la fabrication de cellules solaires à absorbeur extrêmement mince. Enfin, un photo-détecteur UV autoalimenté prometteur, présentant d’excellentes performances en termes de réponse spectrale et de temps de réponse, est réalisé par le dépôt chimique en phase vapeur d’une coquille de CuCrO2 sur les nanofils de ZnO. / Over the past decade, the development of novel nanostructured architectures has raised increasing interest within the scientific community in order to meet the demand for low-cost and efficient functional devices composed of abundant and non-toxic materials. A promising path is to use ZnO nanowires grown by chemical bath deposition as building blocks for these next generation functional devices. However, the precise control of the ZnO nanowires structural uniformity and the investigation of their physical properties, particularly in terms of polarity, remain key technological challenges for their efficient integration into functional devices.During this PhD, the chemical bath deposition of ZnO nanowires is combined with electron beam lithography prepared ZnO single crystal substrates of O- and Zn-polarity following the selective area growth approach. The significant effects of polarity on the growth mechanism of ZnO nanowires, as well as on their electrical and optical properties, are highlighted by precisely investigating the resulting well-ordered O- and Zn-polar ZnO nanowire arrays. An alternative nano-imprint lithography technique is subsequently used to grow well-ordered ZnO nanowire arrays over large areas on various polycrystalline ZnO seed layers, thus paving the way for their future integration into devices. We also demonstrate the possibility to form ZnO nanowires by chemical bath deposition on original semipolar ZnO single crystal substrates. These findings allowed a comprehensive understanding of the nucleation and growth mechanisms of ZnO nanowires on polycrystalline ZnO seed layers.In a device perspective, the ZnO nanowires are subsequently combined with p type semiconducting shells by liquid and vapor chemical deposition techniques to form original core-shell heterostructures. The formation of a cubic phase SnS absorbing shell is optimized by the successive ionic layer adsorption and reaction (SILAR) process on ZnO nanowire arrays coated with a thin protective TiO2 shell, which pave the way for their integration into extremely thin absorber solar cells. A self-powered UV photo-detector with fast response and state of the art performances is also achieved by the chemical vapor deposition of a CuCrO2 shell on ZnO nanowire arrays.