The document discusses the importance of evaluating employee performance and addresses common excuses for not doing evaluations. It argues that evaluations are necessary to collect hard data on outputs, quality, costs, and time savings, as well as soft data on work habits, skills, work climate, development, and attitudes. While evaluations require resources, they provide accurate measures of learning and differentiation of learning outcomes. Retrospective analysis of evaluations can also be useful, as seen in an example from a law firm.