The committee argues that government policy on unfair dismissal, in the light of inconclusive evidence, has its basis in an ideological position which has little relevance to the real problems that face small businesses. The claim that exempting small business from unfair dismissal laws will create 77,000 new jobs is unsupportable on the evidence. The Committee concluded, 'This report shows conclusively that the claim is based on misinformation and wishful thinking rather than objective appraisal of the facts,'.