A modern industrial enterprise depends for its success on factors which are never contained in any catalogue of its physical assets. The Midas touch is not in them but in the intangibles having to do with the nature and creative capacity of men. This is a spring which flows no higher than its source. The best tools in the hands of the best workmen will neither keep them employed today nor provide them with an adequate return on their effort without a management behind them able to discern genuine opportunities for the use of their skills.
