People - The New Asset on the Balance Sheet is a new book about human resources which departs from the traditional pioneering works by Sveiby, Kaplan and Norton, Edvinsson and Fitz-enz, amongst others, so as to offer a fresh methodology for the valuation of human capital, one which can be found more current and more applicable in today's global economy. The book, based on three years' research using many UK and US companies' HR departments, offers to business professionals several practical approaches to improve the operations of their companies and optimize the processes that comprise the firm's value proposition. Moreover, this book aims to demonstrate that measuring human capital is not a subjective exercise for academics, but rather a fundamental business requirement for the next decade of competition. Advocating that corporations should not be concerned with which methodological approach is better (more holistic or comprehensive), nor should they agonize over which method will be elevated to the status of standard, DiVanna and Rogers argue that the value of valuing human capital is in the experience gained in discovering which method best fits the needs of the organization.