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Catbert says, "The company's goal is to double the efficiency of all employees." Dilbert raises his hand and says, "Question: If we double our efficiency, won't you downsize half of us?" Alice and Wally sit on either side of him. Catbert says, "Don't talk to anyone in marketing. They aren't so good at math."
The panel contains the title, "Dogbert's Home Safety Tips." Dogbert says, "It could save your life!" The caption says, "Tip #1: Children can swallow anything smaller than a sofa. Attach boards to vulnerable appliances." Dogbert attaches a piece of wood to a toaster while a baby watches. The infant tries to swallow the toaster and the board sticks out of his mouth. Dogbert says, "Ha ha! Nice try, Billy!" The caption says, "Tip #2: Your household may have a member who can legally vote but probably shouldn't." Dogbert stands next to a man in a chair and says, "Try tricking them into missing the election." Dogbert tells the man, "We're a communist regime now. You don't have to vote." The man says, "Shoot!" The caption says, "Tip #3: Your television is trying to steal your life's savings." A man on tv says, "I personally pray over every check you send." Dogbert tosses the television out a window and says, "Your only hope is to push your television out a high window." The caption says, "If everybody does it, we just might get lucky." The tv falls toward the televangelist who is walking on the sidewalk below.
Caption: "Catbert: Evil H.R. Director" Catbert says, "Alice, the experts say you need to balance work and home life." Catbert says, "You worked 80 hours last week. That's less than half of the hours in a week." Catbert says, "Give us some balance, you selfish hag." Alice replies, "This conversation took a nasty turn."
Dilbert tells the Boss, "I didn't work up to my full potential today." Dilbert continues, "Naturally, I'll be refunding a portion of my salary to the company." The Boss says, "Uh . . . We don't really have a process for that." Dilbert says, "What? That's almost like saying it's okay to work below my potential." Dilbert screams, "Hey guys! You were right! The pay's the same whether you try or not!" Wally says, "That's great! I didn't do squat today!" Ted adds, "I played 'Tetris.'" Dilbert tells the Boss, "Thanks for the clarification." Wally says, "It's a big time-saver." The Boss thinks, "Hey, I actually got paid for that!"
The Boss is naked in a prison tube on an alien spacecraft. Two aliens outside the tube. One says, "Tell us your management secrets, earthling." The Boss responds, "You have too many full-time aliens flying this UFO. Downsize half of them, then roll out the ISO 9001 process." Back in the office, Dilbert and Alice listen as The Boss, who is supported by crutches and has a perplexed look on his face, finishes his story. "...But despite all of my help, they still plowed into a snow-covered alp."
The Boss, Wally, Alice and Dilbert are in a meeting. The Boss points at a picture of a woodchuck half out of its hole. The boss says, "Our department mascot will be the industrious beaver." Dilbert says, "That's a picture of a woodchuck." The boss says, "He looks perky. That's close enough." Dilbert says, "He could be a beaver who lives in a whole."
The caption says, "Dogbert teaches business math." Dogbert points to a diagram of an equation. A picture of Wally, Dilbert and Alice illustrates the equation, "Grunts equals zero." The caption says, "#1. Any job that can be done by two people . . ." The Boss stands behind two people. The caption continues, ". . . Can be done by one person for half the cost." The Boss yanks one of the workers out of his chair. The caption says, "#2. A bonus today is worth more than . . ." The Boss holds a large bag of money. The caption continues, ". . . The whole company tomorrow." An office building has a closed sign on it. The caption says, "#3. Your expense requirements for December can be calculated . . ." The Boss sits at his desk writing on a piece of paper. The caption continues, ". . . By taking what's left in the budget and multiplying by one." A delivery person asks the Boss, "Giraffe goes where?" Dogbert says, "Next week, a doctor with a flashlight shows us where sales projections come from."
Dilbert stands at the security desk. The guard hands a vendor a visitor's badge and says, "Badge." The man thinks, "The clever salesman evaluates his prey." Dilbert pushes the elevator button. The man thinks, "I hope he's an important decision-maker." Dilbert tells the salesperson, "Take any seat. I call the good chair." The man thinks, "Warning! Cubicle! Low-ranking employee!" Dilbert draws a diagram and says, "Here's our organization chart: president . . . senior vice president . . . vice president . . ." Dilbert continues, "Okay, lift your foot. Do you see that coffee stain on the carpet?" The vendor asks, "That's you?" Dilbert replies, "No, that's my boss. I would be under the carpet." The salesman asks, "Do I have any hope of talking to somebody who can make a decision?" Dilbert replies, "Let me check." Dilbert peers over the wall into Wally's cubicle and says, "Hey, Wally, what's a 'decision'?" Wally replies, "It sounds like something our competitors do." The salesman covers his eyes and sobs.
Alice sits at her desk. The janitor stands in her cubicle door and says, "Working late again, huh, Alice?" Alice says, "Seventy hours this week . . ." The janitor replies, "Me too. Thank goodness for overtime pay!" Alice looks shocked and asks, "Overtime pay?" The janitor says, "Allow me to explain." The janitor draws a graph and says, "Unlike you so-called 'exempt' employees, my income increases if I work additional hours." The janitor continues, "I'm pulling in seventy-five thousand a year. And half the time I just hide in the basement reading 'Fishing' magazine." The janitor continues, "The only down side is that I don't get to enjoy the intellectual stimulation of my co-workers the way you do." The janitor sits in the basement reading a magazine. He thinks, "I don't know what I like better - deep sea fishing or cubicle fishing."
The boss, Wally and Dilbert are sitting at a table. The boss says: "I signed up for an executive MBA program." The boss says: "It's one-hour long and I get a degree from a prestigious university." The boss says: "I'd better run. I'm already a half-hour late."