why is it important to consider the ROI in terms of employees and performance?

Question A

Organizations should understand how to value/measure and manage from an investment point of view all assets, including those related to their employees.  However, many factors can influence the investment orientation of an organization.  Understanding the risks and benefits to the organization of investing in human capital is of great importance. Identify and explain the factors that influence the investment orientation of your organization. Then for each factor, state the risk and benefits as it relates to investing in human capital. You can use a current or previous employer, popular company from the media, or create a fictional scenario.  

Question B

The term Return on Investment (ROI) is often used in describing the results that will be gained by investing in a new venture. The human element is often the most important element of performance. Thus, appropriate resources and investment must be committed by an organization to facilitate systems of attracting, motivating, and managing human resources. Thus, why is it important to consider the ROI in terms of employees and performance? Be sure to back up your response with research from a credible outside resource.