Mr. Chairman, with respect to human resources issues, a business case analysis can be done. Because of the time it takes to fill a position, it is more costly to replace an individual or temporarily fill a position than it is to fill a position when that position is empty. An individual can be found to replace another. That being said, cost-benefit is not the only criteria that we use in our performance analyses of the human resources management of organizations. For example, we have established service standards for human resources professionals in each department. Under a service standard, changes to the pay list have to be made within a given number of days.
We have therefore established quantitative standards whose purpose is to potentially reduce costs, but they do not necessarily flow from a business case analysis first. It could end up going there, but it is not automatically our starting point.