An American automobile company and a Japanese auto company decided to have a competitive boat race on the Detroit River. Both teams practiced hard and long to reach their peak performance. On the big day, they were as ready as they could be. The Japanese team won by a mile.

Afterwards, the American team became discouraged by the loss and their morale sagged. Corporate management decided that the reason for the crushing defeat had to be found. A Continuous Measurable Improvement Team of "Executives" was set up to investigate the problem and to recommend appropriate corrective action. Their conclusion: The problem was that the Japanese team had 8 people rowing and 1 person steering, whereas the American team had 1 person rowing and 8 people steering.

The American Corporate Steering Committee immediately hired a consulting firm to do a study on the management structure. After some time and billions of dollars, the consulting firm concluded that "too many people were steering and not enough rowing." To prevent losing to the Japanese again next year, the management structure was changed to "4 Steering Managers, 3 Area Steering Managers, and 1 Staff Steering Manager" and a new performance system for the person rowing the boat to give more incentive to work harder and become a six sigma performer. "We must give him empowerment and enrichment." That ought to do it.

The next year the Japanese team won by two miles. The American Corporation laid off the rower for poor performance, sold all of the paddles, cancelled all capital investments for new equipment, halted development of a new canoe, awarded high performance awards to the consulting firm, and distributed the money saved as bonuses to the senior executives.

A fellow had just been hired as the new CEO of a large tech corporation. The CEO who was stepping down met with him privately and presented him with three numbered envelopes. "Open one of these if you run up against a problem you don't think you can solve," he said.

Things went along pretty smoothly, but six months later, sales took a downturn and the CEO was really catching a lot of heat. About at his wit's end, he remembered the envelopes. He went to his drawer and took out the first envelope. The message read, "Blame your predecessor."

The new CEO called a press conference and tactfully laid the blame at the feet of the previous CEO. Satisfied with his comments, the press - and Wall Street - responded positively, sales began to pick up and the problem was soon behind him.

About a year later, the company was again experiencing a slight dip in sales, combined with serious product problems. Having learned from his previous experience, the CEO quickly opened the second envelope. The message read, "Reorganize."

This he did, and the company quickly rebounded.

After several consecutive profitable quarters, the company once again fell on difficult times. The CEO went to his office, closed the door and opened the third envelope. The message said, "Prepare three envelopes."

When you take a long time, you're slow.
When your boss takes a long time, he's thorough.

When you don't do it, you're lazy.
When your boss doesn't do it, he's too busy.

When you make a mistake, you're an idiot.
When your boss makes a mistake, he's only human.

When doing something without being told, you're overstepping your authority.
When your boss does the same thing, that's initiative.

When you take a stand, you're being bull-headed.
When your boss does it, he's being firm.

When you overlooked a rule of etiquette, you're being rude.
When your boss skips a few rules, he's being original.

When you're out of the office, you're wandering around.
When your boss is out of the office, he's on business.

When you're on a day off sick, you're always sick.
When your boss is a day off sick, he must be very ill.

When you apply for leave, you must be going for an interview.
When your boss applies for leave, it's because he's overworked.

My Boss frequently gets lost in thought. That's because it's unfamiliar territory.

My Boss said to me, "What you see as a glass ceiling, I see as a protective barrier."

My Boss needs a surge protector. That way his mouth would be buffered from surprise spikes in his brain.

He's given automobile accident victims new hope for recovery. He walks, talks and performs rudimentary tasks, all without the benefit of a SPINE.

Some people climb the ladder of success. My Boss walked under it.

"I see you've had no computer training. Although that qualifies you for upper management, it means you're under-qualified for our entry level positions."

"We're only hiring one summer intern this year and we won't start interviewing candidates for that position until the Boss' daughter finishes her summer classes.

Boss talking to his staff " I'm sorry if I ever gave you the impression your input would have any effect on my decisions!"

Boss to his assistant "I didn't say it was your fault. I said I was going to blame it on you."

Reaching the end of a job interview, the Human Resources Person asked a young engineer who was fresh out of MIT, "What starting salary were you thinking about?"

The Engineer said, "In the neighborhood of $125,000 a year, depending on the benefits package."

The interviewer said, "Well, what would you say to a package of 5 weeks vacation, 14 paid holidays, full medical and dental, company matching retirement fund to 50% of salary, and a company car leased every 2 years - say, a red Corvette?"

The Engineer sat up straight and said, "Wow! Are you kidding?" The interviewer replied, "Yeah, but you started it".