Dr. William Cox is CEO of Management & Excellence SA (M&E) in Madrid and M&E Global Inc., in New York. M&E was established in 2001 with the support of the IE Business School, Madrid, and is specialized in calculating the Return on Investment (ROI) of human capital processes, such as aviation training, customer services in aviation and supply chain. Its SMART ROI™ service has been successfully applied in over 120 corporate client projects in most sectors, including for Pratt & Whitney, Hartford and Airbus.