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A chemical engineer, an accountant and a Erap are arguing about

who has the smartest dog. The engineer calls his dog and says

"Liter, do your stuff." Liter goes to the lab, grabs a beaker

in his mouth, sets it on the floor, grabs a pitcher of water and

pours exactly four ounces of water into the beaker, without

spilling a drop. The accountant smiles and says, "Good, but

watch this.

He calls his dog and says," Abacus, do your stuff". Abacus goes

to the kitchen, pulls out a bag of cookies, opens it and counts

out six, which he arranges on a piece of paper, without breaking

or eating any.

Erap sneers and yells out "Coffee Break, go for it." Coffee

Break come in, eats the cookies, drinks the milk, takes a dump

on the paper, sexually molests the other dogs, complains that

in doing so has strained his back, lodges a hazardous working

conditions complaint, files for disability and goes home on

sick leave.