Independent thesis Basic level (degree of Bachelor), 15 credits / 22,5 HE credits
Seminar date: 2010-01-22.
Level: Bachelor Thesis in Business Administration, 15 credits.
Authors: Pernilla Villberg, pvg05001@student.mdh.se
Ardita Morina, ama05001@student.mdh.se
Tutor: Ulla Pettersson.
Title: Employees, “the most important resource”.
A study of voluntary of the employees in NCCs annuals reports.
Background and Research Issue: Theodore W. Schultz developed the concept human capital in the beginning of 1960. According to Sveiby Sweden is a country that has a good accounting of the employees, where the companies visualize the employees in an own section in the annual reports. The problem with the account of the human capital, according to Arvidsson is that the employees are considered to be described briefly in the annual reports. The reason to this is that companies are not willing to release too much about its own company.
Purpose: The purpose with this study is to review the human capital of the NCCs annual reports between 1996- 2008 with focus on the voluntary information. The primary study is to measure how much of the annual report that composed of human capital and to study what kind of keys that appears. The purpose is also to review how pass consistent NCC declares the employees by revenging it, for example if it appears same keys over a further period or if it is different every year.
Method: The authors have preceded from NCCs annuals reports, where the results have combined in different spreadsheet.
Conclusions: NCC presents between 2-5 pages of its human capital in the voluntary part of the annual report. During the years the company did consistent investments largely, but certain work areas ceased to be visible in the annual reports. The keys that appeared most are deliberation, education, trust and responsibilities.
2009. , p. 49