Four men were talking about how smart their dog's were. The first man was an Engineer, who said his dog "T Squared" could do drafting. He told the dog to get some paper; draw a square, a circle, and a triangle, which the dog did easily. 　　The Accountant , said his dog "Spreadsheet", was smarter. He told his dog to fetch a dozen cookies, bring them back and divide the cookies into piles of three, which the dog did with no problem.

The Chemist, said his dog "Beaker", was even smarter. He told his dog to get a quart of milk and pour seven ounces into a ten ounce glass, which the dog did with no problem.

The three men then turned to the bureaucrat and asked what could his dog do. The bureaucrat called his dog "Coffee Break" and told him to show the guys what he could do. Coffee Break then trotted over and ate the cookies, drank the milk, crapped on the paper, screwed the other three dogs, claimed he hurt his back doing so, filed a grievance for unsafe working conditions, applied for workers compensation and left for home on sick leave - with pay!