The theory of human asset accounting first became an issue in the 1960s. The concept has met with little acceptance due to the feeling that it has little to offer in a practical sense. There are limitations to its use outside an organisation, but its real benefit is internally with the...

It has been six years since acquired immune deficiency syndrome was first diagnosed among a small group of homosexual men on the West Coast of the USA. Since then, more than 23,000 cases have been reported, in half of which the patients have died. The Federal Centers for Disease Control (CDC)...