The Boss asks Dilbert, "Have you taken the mandatory training for business ethics?" Dilbert answers, "No. But if you SAY I did then you'll save some money on training which you can spend to decorate your office." The Boss says, "Luckily, I haven't taken the training myself." Dilbert says, "I hear it's mostly common sense anyway."
The Boss addresses a meeting, "We have too many empty cubicles. It frightens our customers." The Boss continues, "Each of you will adopt an empty cubicle and decorate it to appear occupied." Wally and Dilbert are walking out. Wally says, "My imaginary employee will be a Frenchman named Phil de Cube." Dilbert responds, "Nice."