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Dogbert stands at a desk typing. He tells Dilbert, "I'm writing a book that debunks the effectiveness of business consultants." Dilbert says, "But common sense would say that you're being a consultant yourself, so your opinion is logically flawed." Dilbert says, "Only people with no common sense will buy your book." Dogbert replies, "I prefer to call them the mass market."
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."
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."
Dilbert is working at his computer and Dogbert stands next to him wearing a policeman's hat, belt and holster. He says, 'I appointed myself Deputy of Common Sense." Dogbert waves a revolver pistol and says, "I will apply swift justice to those who exhibit a lack of common sense." Dilbert asks, "So, swift justice for people who aren't too swift." Dogbert says, "And I'm using a chocolate gun for irony."
Dogbert, Deputy of Common Sense, stands a filing cabnet and says, "Are you the government safety inspector?" The inspector says, "Yup. I love my job." Dogbert watches as the inspector trips Wally and notes something on his clipboard. Wally's glasses fall off and he says, "HEY!" Dogbert puts his hand on his gun and says, "How does your boss determine your pay?" The inspector writes something down and says, "It's based on the decrease in accidents after my inspection."
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."
Wally is standing in front of the Boss' desk. There are four darts in Wally's back. The Boss tells him, "No one likes being hunted down and shot with flu darts, Wally." He continues, "But remember: companies are managed for the benefit of stockholders, not employees." Wally responds, "I own stock. It's in my 401(K) account." The Boss counters, "I'm not supposed to tell you, but none of that is real."