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I think numbers of staff AND the paybill pre and post would be a good analysis - if the downgrading of jobs in my health community is anything to go by, we may not just have fewer people but they're doing a lot more for less. And the true numbers will always be masked by how much is spent on interim/ consultancy (I don't mean one man/ woman bands but big companies) rather than growing our own talent instead of forcing it out by poor HR.