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The Boss reads a document and tells Dilbert, Wally and Alice, "The company announced that we will 'abandon our strategy of making good products . . .'" The Boss continues, "From now on we'll 'pursue a desperate strategy of mergers, business spin-offs, fruitless partnerships and random reorganizations.'" The Boss reads, "And we'll accelerate our program of paying the good employees to leave." Dilbert asks Wally, "Stock price?" Wally looks at his monitor and replies, "Up three points."
The Boss tells Dilbert and Wally, "In today's news, our company has decided to buy another dying company in a business we don't fully understand." The Boss continues, "Our stock rose five points on the announcement." Wally asks Dilbert, "Why does our stock go up every time we do something boneheaded?" Dilbert replies, "I like to think of it as our competitive advantage."
The Boss stands behind Dilbert's desk and says, "Good news about your compensation plan . . ." Dilbert says, "I hate good news about my compensation plan." The Boss says, "Twenty percent of your pay will now be in the form of stock options instead of cash!" The Boss says, "To get your stock options, simply sign this updated employment agreement." Dilbert asks, "Why does good news feel like a mugging?"
Dogbert sits on the couch and Dilbert sits on the floor looking at a contract. Dilbert says, "My company won't give me my stock options unless I sign this new employment agreement." Dogbert reaches for the document and says, "Here." Dogbert says, "Yada, yada, yada, yada, yada, yada, yada, yada, yada, yada." Dilbert asks, "What do you think?" Dogbert replies, "I'm not reading it. I just like to look at documents and go yada, yada, yada."
Dilbert stands across from the Boss's desk. He says, "We've identified the people who will create the system to develop a product process." Dilbert points at a newspaper and continues, "While we were doing that, our competitor created a new Internet product that added a billion dollars to their stock value." Dilbert says, "Experts attribute the company's success to their 'employee of the week' program." The Boss says, "Quick! Hire those experts!"
The Boss says to Asok the Intern, "So you see, if you got a raise, our earnings growth wouldn't be so smooth." The Boss asks, "And smooth earnings are good for who?" Asok ventures a guess, "Stock market analysts?" The Boss corrects him, "Specifically, the lazy ones." Asok says, "I'm fine. Now that I understand."
Dilbert stands before a manager, possibly the Boss. He says, "I appreciate your new "open book management" philosophy." Dilbert continues, "For example, I've learned that we're repurchasing stock while I'm working unpaid overtime." Dilbert says, "Yet I remain highly motivated because I understand that income and equity are distinct concepts." The manager says, "Who said ignorance is bliss? Ha!"
Dogbert walks by empty cubicles. He thinks, "I've downsized this company and plundered its equity by excercising my massive stock options." A chauffer holds the door as Dogbert gets into his limosine and thinks, "Yet my victory seems hollow. Something is missing." Dogbert sits on the couch with Dilbert. Dilbert says, "Maybe you're missing a sense of meaningful contribution to society." Dogbert relies, "Maybe... but I'm thinking book deal and trophy wife."
In The Boss's office, The Boss tells Alice, "I can't give you a raise because you're above the salary midpoint. But at least your stock options are doing great!" Alice says, "I don't have any stock options." The Boss says, "Oh. I'm probably thinking of me." The Boss says, "Next, it says I should coach you on your interpersonal skills."
Caption: Dogbert the C.E.O. Dogbert sits at head of table surrounded by workers. Dogbert says, "I've decided to manipulate our stock price for personal gain." Dogbert continues, "I'll spin off a few divisions, buy back some of our stock and announce massive budget cuts." Worker asks Dogbert, "Um...do you even know what products we make?" Dogbert replies, "How would that be relevant?"