If you re talking about an asset listed on the balance sheet, then no. Employees are not listed on the balance sheet.
Starting a small business requires a certain set of tasks and skills and growing a business requires other skill sets. It is really just common sense. The problem is that virtually all executive leadership and management development training programs are developed for the mass market. I would like to share a wonderful site that can be helpful for all those engaged in business or planning to do so. Check http://www.fintel.us/
No they do not. An asset is something you own that makes you money. I m assuming you are from the US and if so you re not allowed to own people, at least not legally.