Since the start of 2001, American companies have laid off over 3.5 million workers. The dilemma facing companies is that when someone leaves or is laid off, it is, in effect, a disposal of assets. In addition to this, the Bureau of Labor and Statistics estimates 19 percent of baby boomers currently working are expected to retire by 2008, leaving one to envision potential problems. Also to be considered is the continuing transformation of corporate society from manufacturing operations to service operations. This fact can be demonstrated by a study conducted by the Brookings Institute that shows in 1978 approximately 80 percent of a firm’s value was associated by tangible assets. By 1998, however, approximately 70 percent of a firm’s value was associated with intangible assets.