Dilbert sits at a conference table with several people. A salesman tells them, "I had to promise the customer we could build the thing in a month even though you said it was impossible." The salesperson continues, "I'll solve the timing problem by shifting blame to engineering while spending the huge bonus I got for the sale." Dilbert says, "Your planning has improved." The man closes his eyes and says, "Beginning blame transfer now . . ." The other people at the table growl.