Actually without any training expenses, employees still takes the lion share of any company's budget..

But I'm not sure if that what this statement means.. it is the hardest asset to FIND, which a partially agree, as it always depends on what is it your trying to find, e.g. I posted an ad in al Raei newspaper about 2 years ago looking for a PHP developer.. I got more than 370 resumes (at least 20-30% are qualified and highly professional).. the thing is, most of those CV were for ASP.net developer :).. only 30 or so have more than basic knowledge in PHP coding :D.. so, it depends.