I'm going operate under a few assumptions on this one. One, that TAU does have handicapped-accessable facilities on the lower floor (Because Israel is a modern country, and if they don't have any on the lower floor someone needs to find the Dean and break his toes), but they don't have elevators due possibly to the age of the building or some other issue that would preclude the movement of a wheechair to the upper level. I completely understand footprints' point, but there is the problem that this supposition is operating on what could be a damaging assumption.
Now then, I have to ask why everyone insists that accessable facilities are only used by people in wheelchairs, when this is certainly not the case. While wheelchairs come to mind, accesable facilities are also a boon to people who use other mobility devices like crutches and walking frames. This is also not due simply to the size of the 'stall', but also because accessability stalls have handles in strategic locations and the toilets are at a more uniform height and are easier to deal with. This also applies to the elderly who may have balance or joint issues as well.