Paraplybegreppet intellectual capital (IC) innefattar alla former av tillgångar som saknar fysisk substans och som utgör skillnaden mellan ett företags redovisade värde och deras marknadsvärde. Två noterade företag med identiska tillgångar på balansräkningen kan alltså värderas till helt olika priser. Anledningen är att det finns mer abstrakta former av tillgångar som är svåra att kvantifiera och redovisa. I en årsredovisning finns det utrymme för företag att delge information som de anser viktig. Syftet med studien är att redogöra hur svenska företag inom olika branscher rapporterar och kommunicerar förekomsten av IC genom årsredovisningar. Studien baseras på en kvantitativ innehållsanalys. Utifrån resultatet gör vi en ansats att identifiera eventuella mönster inom branscherna och diskuterar om dessa mönster kan förklaras av branschernas olika egenskaper. Den teoretiska modell som används i denna studie utvecklades av James Guthrie. Med hjälp av Guthries kodschema och definitioner för IC identifierar vi skillnader mellan fyra olika branscher inom Sverige. Dessa branscher är läkemedel, IT-konsult, bank samt fastighetsbranschen. IC delas in i tre huvudkategorier, internal capital, external capital och human capital, vilka i sin tur består av ett antal underkategorier. Kategorierna används som begrepp för att representera de tillgångar i verksamheten som inte kan fångas av den traditionella redovisningen. Insamlingen av data gör vi genom en tvärsnittsstudie bestående av ett teoretiskt urval, där vi analyserar fyra företag inom respektive bransch med högst P/B-tal. Resultatet av vår studie leder till slutsatsen att det finns skillnader mellan branscher vid rapporteringen av IC, genom fördelningen mellan olika underkategorier och framförallt i omfattningen av rapporteringen - skillnader som inte alltid är självklara eller uppenbara. Dessa skillnader framträder inte om fokus ligger på antal och fördelningen av de olika kategorier av IC, utan uppkommer vid en djupare nyanserad analys av hur företagen kommunicerar sitt IC. Därför har vi i vår studie presenterat materialet med citat från de olika företagens årsredovisningar, för att belysa hur IC uttrycks samt för att få med dess kontext. Resultatet visar på att svenska företag inom läkemedelsbranschen kommunicerar mest om internal capital och att bank-, It-konsult- samt fastighetsbranschen kommunicerar mest om external capital. Läkemedelsbranschen rapporterar relativt mycket om IC, jämfört med de resterande branscherna. Det största företaget inom respektive bransch är också det som rapporterade mest IC. / The generic term intellectual capital (IC) contains all forms of assets that lacks the aspect of a physical substance and makes the difference between a company’s book value and market value. Two stock-listed companies with identical assets on the balance sheet can thus be valued at notably different share-price. The reason for this is the presence of more abstract forms of assets that are more difficult to quantify and account for. An annual report contains given space for companies to communicate information that they consider important and relevant. The purpose of this paper is to examine how Swedish companies in different sectors report and communicate the occurrence of intellectual capital by analyzing annual reports. The study is based on a qualitative content analysis. Based on the result, we have made an effort to identify any patterns within the sectors and discuss whether these patterns can be explained by the different characteristics of the sectors. The theoretical model used in this study is developed by James Guthrie. With help of Guthrie’s code scheme and definitions for intellectual capital, we examine differences between four different sectors in Sweden. These sectors are pharmaceuticals, IT consultants, banks and the real estate sector. IC is divided into three main categories, which in turn consist of a number of subcategories. The categories are used as a concept to represent the assets in the business that cannot be seized by the traditional accounting. We have collected the data through a cross-sectional study consisting of a theoretical sample, where we analyze four companies within each sector with the highest price to book value. The results from our research lead us to the conclusion differences exists in between the different sectors when it comes to their reporting of intellectual capital, differences regarding the distribution between different subcategories and particularly in the magnitude of the reports. Differences that sometimes do not come across as obvious or self-evident. These differences will not show if one only focuses on how many numbers there are and allocation of the different categories of IC, but arises from a deeper nuanced analysis of how companies communicate their IC. Therefore, in our study, we have presented the material with quotes from the various companies’ deductions, in order to illustrate how IC is expressed and to capture its context. The result shows that Swedish companies in the pharmaceutical sector communicate mostly about internal capital and that the banking, IT consultancy and real estate sector communicates mostly about external capital. The pharmaceutical sector reports relatively much about IC, compared to the remaining sectors. The largest company in each sector is also the one that reported the most IC.

Esta pesquisa trata das determinações críticas da atual relação entre a política habitacional brasileira, as incorporadoras nacionais de capital aberto e a reprodução do capital financeiro ligado ao setor imobiliário, com uma pesquisa focada na análise do Programa Minha Casa Minha Vida I e II (PMCMV) na metrópole de São Paulo. A história da política habitacional no Brasil, porém, mais claramente no BNH, evidencia que a confluência entre Estado, empresas privadas do setor imobiliário e capital não é a novidade do momento atual. A diferença reside, basicamente, no contexto histórico e econômico em cada um dos períodos, ou seja, em como a questão da habitação se presta à adaptação dos diferentes momentos de reprodução do capital e do trabalho pelos quais o país passou e vem passando. Se no momento do BNH/autoconstrução a questão da habitação estava inserida no contexto de uma economia industrial, e produzia casas ao ritmo de rotação do capital industrial, coube a nós, nesta pesquisa, investigar quais seriam os elementos da produção da habitação social, via PMCMV, ao ritmo do capital de uma economia financeirizada. / This research deals with the critical current determinations between the Brazilian housing policy, opened capital national developers and reproduction of finance capital on the real estate sector, from a research focused on the analysis of the Minha Casa Minha Vida I and II (PMCMV) in the metropolis of São Paulo. The history of housing policy in Brazil, better seen in the case of BNH, shows that the confluence between the state, private real estate companies and capital is not the novelty of the present moment. Basically, the difference lies in the historical and economic context from each period, showing how the issue of housing serves as an important means to the reproduction of capital and labor force throughout the different moments the country has been in. Once in the period of BNH, housing in Brazil was inserted in the context of an industrial economy, and therefore, it produced houses at the pace of the industrial capital rotation. In this research, though, we will investigate what are the elements of the social housing production, via PMCMV, under the rhythm of the capital of a financialized economy.

Esta pesquisa trata das determinações críticas da atual relação entre a política habitacional brasileira, as incorporadoras nacionais de capital aberto e a reprodução do capital financeiro ligado ao setor imobiliário, com uma pesquisa focada na análise do Programa Minha Casa Minha Vida I e II (PMCMV) na metrópole de São Paulo. A história da política habitacional no Brasil, porém, mais claramente no BNH, evidencia que a confluência entre Estado, empresas privadas do setor imobiliário e capital não é a novidade do momento atual. A diferença reside, basicamente, no contexto histórico e econômico em cada um dos períodos, ou seja, em como a questão da habitação se presta à adaptação dos diferentes momentos de reprodução do capital e do trabalho pelos quais o país passou e vem passando. Se no momento do BNH/autoconstrução a questão da habitação estava inserida no contexto de uma economia industrial, e produzia casas ao ritmo de rotação do capital industrial, coube a nós, nesta pesquisa, investigar quais seriam os elementos da produção da habitação social, via PMCMV, ao ritmo do capital de uma economia financeirizada. / This research deals with the critical current determinations between the Brazilian housing policy, opened capital national developers and reproduction of finance capital on the real estate sector, from a research focused on the analysis of the Minha Casa Minha Vida I and II (PMCMV) in the metropolis of São Paulo. The history of housing policy in Brazil, better seen in the case of BNH, shows that the confluence between the state, private real estate companies and capital is not the novelty of the present moment. Basically, the difference lies in the historical and economic context from each period, showing how the issue of housing serves as an important means to the reproduction of capital and labor force throughout the different moments the country has been in. Once in the period of BNH, housing in Brazil was inserted in the context of an industrial economy, and therefore, it produced houses at the pace of the industrial capital rotation. In this research, though, we will investigate what are the elements of the social housing production, via PMCMV, under the rhythm of the capital of a financialized economy.

En la presente investigación, se plasma la realidad de la cultura organizacional dentro del sector inmobiliario, ya que hoy en día, sobre todo en la situación actual que se vive por la pandemia debida al COVID-19, el factor humano ha tomado mayor relevancia de la que tenía con anterioridad, ya que las organizaciones se encuentran subsistiendo gracias al trabajo de los colaboradores y todo su empeño para sacarla adelante. Es así, esta investigación resalta los factores que los colaboradores identifican dentro de sus organizaciones y la valoración que le dan. Asimismo, es importante resaltar, que se comprueba la relación que existe entre la variable independiente cultura organizacional, y la variable dependiente desempeño organizacional, ya que, aunque este tipo de sectores no tienen un tratamiento especializado al personal que contratan para realizar diversas actividades dentro de las organizaciones, sobre todo en la selección y motivación constante, hace que no se pueda tener mayores resultados a los que se obtienen actualmente. Por ello, a lo largo del documento, se realizan las recomendaciones respectivas para una mejora de productividad por parte del sector en cada organización, ya que se demuestra, que, desde la potenciación y capacitación del factor humano, se pueden obtener resultados mejores a nivel organización y poder transmitir esos beneficios a futuros postulantes y volverse una organización con una cultura establecida y atractiva para el mercado laboral. Es así, que se demuestra a lo largo de la investigación las bases teóricas de cada variable y la demostración de relación que existe en cada una de ellos y sus tipos, dando como resultado el grado y su respectiva justificación. / In this research, the reality of the organizational culture within the real estate sector is reflected, since today, especially in the current situation experienced by the pandemic due to COVID-19, the human factor has taken on greater relevance in the one it had previously, since the organizations are subsisting thanks to the work of the collaborators and all their efforts to get it ahead. Thus, this research highlights the factors that the collaborators identify within their organizations and give it an assessment depending on whether it is being complied with in relation to the organizational culture and whether it is related to any of the types set forth herein. Likewise, it is important to highlight that the relationship between the independent variable, organizational culture, and the dependent variable, organizational performance, is verified, since, although these types of sectors do not have specialized treatment for the personnel they hire to carry out various activities within organizations. Therefore, throughout the document, the respective recommendations are made for an improvement in productivity by the sector in each organization, since it is shown that, from the empowerment and training of the human factor, better results can be obtained at the organization and be able to transmit those benefits to future applicants and become an organization with an established culture and attractive to the labor market. Thus, the theoretical bases of each variable and the demonstration of the relationship that exists in each of them and their types are demonstrated throughout the investigation, resulting in the degree and its respective justification. / Tesis

El principal objetivo del presente trabajo de investigación es reconocer el uso de la Norma Internacional de Información financiera 7: Estado de Flujos de Efectivo y su impacto en la toma de decisiones financieras de las empresas del Sector Inmobiliario de Lima Top, en el año 2019. El Estado de Flujos de Efectivo es analizado con la finalidad de reconocerlo como herramienta en el momento de la toma de decisiones financieras en las empresas del Sector inmobiliario. El presente trabajo se dividió en cinco apartados, en el Capítulo I, Marco teórico, en el cual se precisaron las palabras claves vinculadas al tema de investigación. Posteriormente, en el Capítulo II, Plan de investigación, se detallaron el problema principal y los problemas secundarios, como también los objetivos e hipótesis generales y específicas. Asimismo, en el Capítulo III, se desarrolla la Metodología de trabajo, en el cual se especifica el tipo de investigación, se determina la población y el tamaño de la muestra, para llevar a cabo el análisis cuantitativo y cualitativo. Luego, en el Capítulo IV, Desarrollo, en donde se realizó la aplicación de los instrumentos cuantitativos y cualitativos mencionados anteriormente. Finalmente, en el Capítulo V, Análisis de Resultados, se presentaron las conclusiones y recomendaciones finales de todo el trabajo de investigación. / The main objective of this research work is to recognize the use of the International Financial Reporting Standard 7: Statement of cash flows and its impact on the financial decision making of real estate companies in Lima Top, in the year 2019. The State Cash flow is analyzed in order to recognize it as a tool at the time of making financial decisions in companies in the real estate sector. The present work was divided into five sections, in Chapter I, Theoretical Framework, in which the keywords related to the research topic were specified. Subsequently, in Chapter II, Research Plan, the main problem and the secondary problems were detailed, as well as the general and specific objectives and hypotheses. Also, in Chapter III, the Working Methodology is developed, in which the type of research is specified, the population and the sample size are determined, to carry out the quantitative and qualitative analysis. Then, in Chapter IV, Development, where the application of the quantitative and qualitative instruments mentioned above was made. Finally, in Chapter V, Analysis of Results, the final conclusions and recommendations of all research work were presented. / Tesis

The purpose of this bachelor thesis is to investigate how an ideal job applicant is described when searching real estate janitors and real estate managers in job advertising using a Swedish linguistic perspective. This is achieved by looking at how the model reader is constructed i.e. if the ways to describe the two occupational groups differ, if the descriptions tend to include or exclude groups of applicants, and if and how a relationship is created between the employer and the recipient and if so what kind of relationship. The material consists of ten job advertisements where the employer is looking for real estate janitors and ten job advertisements where the employer is looking for real estate managers. The choice of method for the study is systemic functional grammar, critical discourse analysis and gender coding. Theoretically I also start from the systemic functional grammar and the critical discourse analysis, though with an emancipatory approach. The descriptions of the dream candidates that is created in the ads differ between the two occupations. Real estate janitor is a job which requires more practical skills, while the job as a manager requires more theoretical skills. The ideal real estate janitor has equal numbers of masculine and feminine qualities. The dream candidate is self-propelled, service-oriented and is able to plan the working day in an efficient way. Since the employer seems to have a dominant attitude towards the janitor their relationship tends to not be very close. The ideal dream candidate created for real estate managers is also very self-sufficient, but he or she also has a strong internal drive and likes to run projects in combination with a strong sense of responsibility. The ideal real estate manager has a little more feminine than masculine qualities. The relationship between the employer and the ideal real estate manager is more symmetrical than the relationship that is constructed with the ideal real estate manager.

Hållbarhet och hållbar utveckling är något som betraktas som högaktuellt i samhället i stort och är något som även fått ett stort fokus inom den svenska fastighetssektorn. Denna uppsats syftar till att utforska, skapa en bild av och jämföra hur företag i den svenska fastighetssektorn presenterar och kommunicerar sitt hållbarhetsarbete genom sin hållbarhetsredovisning. Jämförelsen och analysen kommer genomföras med grund i den teoretiska referensramen som består av ett antal teorier som behandlar legitimitet, intressenter, signalering och verksamhetsstyrning. Metoden som används består av en deduktiv ansats och en kvalitativ bruktextsanalys. Resultatet tyder på att det återfinns en övergripande likhet i vad som presenteras och kommuniceras bland de företag som utgjort en del i urvalet. Vilket troligen grundar sig i användningen av likartade eller samma standards som grund för respektive företagsredovisning, vissa standard används i sådan utsträckning att de i princip utgör praxis för hur hållbarhetsredovisning bör genomföras och vad den bör innehålla. Vidare finns lagkrav i form av till exempel ESRS och dess vidareutveckling i form av CSRD som sätter ytterligare krav på vad som ska finns med i företagens hållbarhetsredovisning. De mindre skillnader som identifierats inbegriper bland annat en viss skillnad i hur ingående och omfattande respektive företag i urvalet behandlar varje hållbarhetsaspekt, samt att det återfinns mindre skillnader i de nyckelintressenter som identifierats i vissa av företagen. / Sustainability and sustainable development are a highly discussed and prevalent topic in society as a whole, and something that has gained a large focus within the Swedish real estate sector as well. This bachelor thesis aims to compare, explore and create a picture of how companies within the Swedish real estate sector communicate their work with sustainability, and what they are presenting in their sustainability reporting. The comparison and analysis are made possible by the use of a framework based on theories dealing with legitimacy, stakeholders, signaling and management control systems. The scientific method used consists of a deductive approach and a qualitative content analysis of the companies’ sustainability reports.  The result of the study indicates that there to a large extent exists a similarity in what is presented and communicated by the companies that formed part of the sample. This is probably based on similar or the same standards being used as the basis for the respective company’s accounting, some standards are used to such an extent that they basically constitute practice for how sustainability accounting should be carried out and what it should contain. Furthermore, there are legal requirements in the form of e.g. ESRS and its further development in the form of CSRD as additional requirements for what must be included in the companies' sustainability reports. The minor differences identified include, among other things, a certain difference in how thoroughly and comprehensively each company in the sample treats each sustainability aspect, and that there are minor differences in key stakeholders identified in some of the companies.