Human capital is a concept that is as controversial as it is fertile: for some, associating the notion of capital with the human is a disastrous illustration of the growing commodification of our world; for others, on the contrary, it makes us aware that there is no wealth except that of people. This book clearly takes the second approach and offers a synthetic vision of the concept of human capital, making it possible to become aware of the richness of the application of this notion in management. Decisions to relocate, mergers and acquisitions, and the evaluation of management teams are all measured against the yardstick of human capital.