The document discusses the changing roles of HR professionals from transactional to more strategic and transformational. It outlines the "Four T's" of the HR role - transactional, translational, transitional, and transformational. It also discusses how HR can help align business strategies to make better use of human resources and capital by considering individuals' career growth, linking profits to rewards, facilitating organizational learning through training, and sensitizing people to new cultures through alliances. The goal is to move from optimum utilization of human resources to leveraging human capital.