Human Resources: Beyond Assets – The Value of Recognizing Employees as Human Beings in Sports Facilities

in 200-300 words answer the following with 1-2 references;
A statement was made in this module that employees are looked at as assets similar to equipment and infrastructure. Considering that employees are human beings and not inanimate objects, do you believe that human resources should simply be looked at as another asset for a sports facility? Why or why not?