Materiality of Human Capital Metrics

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Materiality of Human Capital Metrics

February 10, 2025
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Famous People Painting – Discussing the Divine Comedy with Dante

 

Materiality of Human Capital Metrics

Lee S. Webster | University of Texas Medical Branch

 

Since the advent of scientific management in the late 19th century, investors have remained unpersuaded if not dismissive of human capital measures when determining the cumulative financial value of publicly traded companies. This reluctance stems from a perceived arbitrariness and empirical uncertainty that has attached to the measurement of workforce contributions to organizational value. Past critics of the use of human capital metrics frequently claim these measures are unproven, unserious, and immaterial disclosures that fail to meet the standard of relevant information for investors to consider. Contemporary management and investment experts challenge that reasoning and offer a more expansive and inclusive perspective of what investors need to know to make informed decisions. The publication of ISO 30414:2018 Human resource management* recommends that stakeholders revisit the relevance of human capital measurement in both American and international board rooms, investment banks, regulatory agencies, and security markets.  These stakeholders now have the means to explore whether human capital measures can provide faithfully and rigorously derived material information for investors.

 

Human resource management — Guidelines for internal and external human capital reporting

CLICK HERE for access to complete article

Human Resource Management

 

 

Barbering & Cosmetology Academies

February 9, 2025
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“Forty Days and Forty Nights”

February 9, 2025
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Swedish Meat Balls

February 9, 2025
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Santa Clara University | “Have Yourself a Merry Little Christmas” https://youtu.be/q7pZVRIo05U?si=F_b51knk_sQfv009

Jazz Standard “Alfie”

February 8, 2025
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Form and Structure: The song doesn’t follow a standard verse-chorus pop structure. Instead, it’s more through-composed, with a flowing, almost conversational quality that mirrors the introspective lyrics by Hal David. It’s built around a series of melodic phrases that evolve rather than repeat predictably, giving it a cinematic feel suited to the film’s narrative. The AABA form is loosely present, but Bacharach stretches it with irregular phrase lengths and unexpected transitions.

Time Signature and Rhythm: Alfie is in 4/4 time, but Bacharach plays with rhythmic fluidity. The phrasing often feels asymmetrical—some measures stretch to five or six beats’ worth of melody over the 4/4 pulse, creating a sense of suspension. The tempo is moderate, around 60-70 BPM, allowing the vocalist room to linger on notes and emote.

Harmony:Bacharach’s harmonic language is where the technical brilliance shines. The song is in C major but frequently ventures into chromatic territory. It’s loaded with extended chords—think 7ths, 9ths, and 11ths—and passing modulations that keep the ear guessing. For example, the opening line (“What’s it all about, Alfie?”) starts with a simple Cmaj7 but quickly pivots to a G7 with a flat 9, then resolves unpredictably. These shifts create tension and release, mirroring the song’s questioning tone.

Melody: The melody is deceptively simple but fiendishly clever. It spans a wide range (over an octave), with leaps and stepwise motion that demand vocal control. Take the phrase “Is it just for the moment we live?”—it starts low, climbs a major 7th, then descends gracefully. Bacharach avoids repetition, so each line feels like a new thought, pulling the listener deeper into the philosophical musing.

Dynamics and Phrasing: The song ebbs and flows dynamically. It begins softly, almost whispered, then builds to a gentle climax around “Are we meant to take more than we give?” before retreating. Warwick’s delivery—smooth, with a touch of restraint—amplifies this. Bacharach’s conducting ensured the band followed her phrasing, not the other way around, giving it an organic, live feel.

Key Changes and Modulations: While the song stays rooted in C major, Bacharach sprinkles in momentary key shifts. For instance, the bridge (“As sure as I believe there’s a heaven above, Alfie”) flirts with A minor and F major, adding a bittersweet flavor before resolving back home. These subtle modulations keep the music unpredictable, reflecting the uncertainty of the lyrics.

Dionne Warwick

Bacharach famously struggled to get this song right—recording it multiple times before settling on Warwick’s take after 18 tries. His perfectionism paid off: the interplay of technical complexity (those jazzy chords and odd phrase lengths) with musical accessibility (a singable, memorable melody) is what makes Alfie timeless. It’s not just a song; it’s a miniature drama, unfolding note by note.

Jazz Standards

 

Maths and Sport

February 7, 2025
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The use of “maths” instead of “math” is a difference in British English compared to American English. In British English, the word “mathematics” is often referred to as “maths,” with the added “s” signifying the plural form. This is consistent with how British English commonly shortens many words by adding an “s” to the end. For example, “physics” becomes “phys, “economics” becomes “econs,” and so on.

In contrast, American English typically shortens “mathematics” to “math” without the additional “s,” following a different pattern of abbreviation.

The reason for these linguistic differences is rooted in the historical development of the English language and regional linguistic variations that have evolved over time. British English and American English have diverged in certain aspects of vocabulary, pronunciation, and grammar, resulting in variations like “maths” and “math.” It’s important to note that neither is inherently correct or incorrect; they are just regional preferences.

 

 

 

 

 

 

 

 

 

 

 

 

 

Gresham College is a higher education institution located in London, UK. It was founded in 1597 under the will of Sir Thomas Gresham, a financier and merchant who left funds for the establishment of a college in the heart of the city.

The college’s original aim was to provide free public lectures in a range of subjects, including law, astronomy, geometry, and music. The lectures were intended to be accessible to anyone who was interested in learning, regardless of their background or social status.

Over the centuries, Gresham College has remained true to this mission, and today it continues to offer a range of free public lectures and events that are open to all.

 

 

How Fast Can Usain Bolt Run?

Volleyball Court Lighting

February 7, 2025
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After athletic arena life safety obligations are met (governed legally by NFPA 70, NFPA 101, NFPA 110,  the International Building Code and possibly other state adaptations of those consensus documents incorporated by reference into public safety law) business objective standards come into play.   The illumination of the competitive venue itself figures heavily into the quality of digital media visual experience and value.

For almost all athletic facilities,  the consensus documents of the Illumination Engineering Society[1], the Institute of Electrical and Electronic Engineers[2][3] provide the first principles for life safety.  For business purposes, the documents distributed by the National Collegiate Athletic Association inform the standard of care for individual athletic arenas so that swiftly moving media production companies have some consistency in power sources and illumination as they move from site to site.  Sometimes concepts to meet both life safety and business objectives merge.

The NCAA is not a consensus standard developer but it does have a suite of recommended practice documents for lighting the venues for typical competition and competition that is televised.

NCAA Best Lighting Practices

 It welcomes feedback from subject matter experts and front line facility managers.

Our own monthly walk-through of athletic and recreation facility codes and standards workgroup meets monthly.  See our CALENDAR for the next online Athletics & Recreation facilities; open to everyone.

University of Florida

Issue: [15-138]*

Category: Electrical, Architectural, Arts & Entertainment Facilities, Athletics

Colleagues: Mike Anthony, Jim Harvey, Jack Janveja


[1] Illumination Engineering Handbook

[2] IEEE 3001.9 Recommended Practice for Design of Power Systems for Supplying Lighting Systems for Commercial & Industrial Facilities

[3] IEEE 3006.1 Power System Reliability

 

* Issue numbering before 2016 dates back to the original University of Michigan codes and standards advocacy enterprise 

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