The book postulates that faith in the innate divinity, basic goodness and intrinsic altruism has been the driving force for human existence, growth and development. Based upon the faith, it offers an approach for management develop sensitivity to be able to feel the needs of other without being asked. The components of such an approach are maternalistic management, Spandan (heartbeat)and Universal Oneness. To translate the approach into reality, the book offers, 3 D Process of inculcation of Human Values in organisations. The assumption and experience is that such inculcation and integration of values enables the management achieve an optimal balance between Results and Relations - paving the way for evolution of what is called as Functionally Humane Organisation.