Capital is often referred to in a business environment. It can be described as fixed capital and working capital, but it is looked upon principally as material capital, such as property, machinery, equipment, money and other assets that are used to generate wealth. Sometimes the business community may refer to other forms of capital, such as intellectual capital and social capital, when these can be perceived as helping the growth of business and the creation of wealth through the use of intellect, skills, networks or improved relationships in the workplace. This wealth is normally considered in terms of money and power. Rarely, however, is spiritual capital referred to in the business world. Yet spiritual capital is wealth that people live by, wealth gained through drawing upon profound meanings, deep values, fundamental purposes, highest motivations and by finding a way to embed these in life and work. 1 It is a form of capital that may reflect shared values and shared visions. 2