Dr. William Cox is CEO of Management & Excellence SA (M&E) in Madrid and M&E Global Inc., in New York (www.management-rating.com). M&E was established in 2001 with the support of the IE Business School, Madrid, and has become recognized as a pioneer in financially quantifying the risk/return of human capital. M&E’s leading service is SMART ROI, a ROI service on human capital processes and projects. Before M&E was Managing Director of Cox Communications Consultants GmbH in Germany, Managing Director of Hill & Knowlton Switzerland and an Executive at Burson-Marsteller New York. He is author of six books and several hundred articles. Cox received his Ph.D. from the London School of Economics, a graduate degree in finance from the University of Oxford and other degrees from Boston and Harvard Universities. He is a member of Who´s Who Germany, Austria, Switzerland.