Caption: "Dogbert the consultant" Dogbert, Wally, The Boss and Alice are at a meeting. Dogbert presents a report. Dogbert says, "This is my final report." Dogbert says to The Boss, "I'm recommending big, big changes..." The Boss reads the report. Dogbert says, "Because I know you're too cowardly to implement them." Wally says, "So...It will be our fault if nothing improves." Dogbert says, "Exactly." The Boss is excitedly reading. The Boss says, "AAAGH!! We can't do all of this!" The Boss says, "Couldn't we just change the names of all our departments?" Dogbert says, "Those imbeciles! How dare they ignore my advice!" Wally says, "You're supposed to say that to us behind our backs later." Dogbert says, "I'm in a hurry."