Unlike the argument based on performance of contact,drug testing as a means to prevent harm does not entail a devaluation of human beings by considering them as means to purely economic ends. Rather, the purpose of drug testing affirms the essentail value and dignity of human beings by subjugating technique and economic efficacy to human safety and well-being. The fact that preventing harms may also be in a company's best economic interests is a conclusion resulting from cost-benefit analysis that has no immediate bearing on a mandatory drug testing program. Drug testing and employee assistance programs themselves place significant financial burdens on corporations that cannot always be rationalized as offseting accident settlements that only might have been paid out