Dogbert works at a computer. Behind him, Dilbert says, "Is it hard to write an earnings report after you steal the investor's money?" Dogbert says, "Nah." Dogbert says, "I'll compare my performance to the S&P 500 under a common set of assumptions." Dilbert walks away and says, "Oh." A woman says to her husband, "How did our Dogbert fund do?" The husband looks at the earnings statement and says, "Ten percent better than the S&P 500 if it were also managed by an unscrupulous dog."