Dilbert sits at his desk. The Boss says, "Dilbert, I want you to help Susan put the department budget together." Dilbert's tie stands up and he says, "Budget?!" Dilbert begs, "No, please! I'll be branded for life. The other engineers will spit on me." The Boss thinks, "Darn, his guard is up." Dilbert covers his eyes and says, "I'll have to wear a raincoat to work!"
The Boss, Dilbert and Wally are in a meeting. The boss reads from a piece of paper. The boss says, "Cubicle walls will be removed "in order to improve communication." Dilbert says, "Why do the worst ideas always have the noblest sounding reasons?" The Boss reads more from the report. The Boss says, "Employees will be leashed and branded "in order to improve morale."