“This report seems to be directed at usability practitioners, to support their efforts in increasing their budgets. Presumably, usability practitioners will, in turn, show this to management. They will tell management that current ‘best practice’ is to devote 10 percent of a project’s budget to usability efforts. They will also tell management that, ‘on average’, usability provides measurable improvements of around 135 percent.” (Peter Merholz and Scott Hirsch – Boxes and Arrows)