Today, companies need skilled manpower more than before. This explains where tuition reimbursement as part of an employment park has become an important strategy for companies to attain the required level of skilled manpower. But there some instances when the reimbursement is not worth the investment. As Noe (2010) observes, companies should strategize carefully in order to benefit maximally from tuition reimbursement programs. If the company fails to strategize carefully in how it issues tuition reimbursement, it might end up losing.