Effective immediately, the following economizing measures are being implemented in the "Twelve Days of Christmas" subsidiary:
1) The partridge will be retained, but the pear tree, which never produced the cash crop forecasted, will be replaced by a plastic hanging plant, providing considerable savings in maintenance
2) Two turtle doves represent a redundancy that is simply not cost effective. In addition, their romance during working hours could not be condoned. The positions are, therefore, eliminated
3) The three French hens will remain intact. After all, everyone loves the French
4) The four calling birds will be replaced by an automated voice mail system, with a call waiting option. An analysis is underway to determine who the birds have been calling, how often and how long they talked.
5) The five golden rings have been put on hold by the Board of Directors. Maintaining a portfolio based on one commodity could have negative implications for institutional investors. Diversification into other precious metals, as well as a mix of T-Bills and high technology stocks, appear to be in order
6) The six geese-a-laying constitutes a luxury which can no longer be afforded. It has long been felt that the production rate of one egg per goose per day was an example of the general decline in productivity. Three geese will be let go, and an upgrading in the selection procedure by personnel will assure management that, from now on, every goose it gets will be a good one
7) The seven swans-a-swimming is obviously a number chosen in better times. The function is primarily decorative. Mechanical swans are on order. The current swans will be retrained to learn some new strokes, thereby enhancing their outplacement
8) As you know, the eight maids-a-milking concept has been under heavy scrutiny by the EEOC. A male/female balance in the workforce is being sought. The more militant maids consider this a dead-end job with no upward mobility. Automation of the process may permit the maids to try a-mending, a-mentoring or a-mulching
9) Nine ladies dancing has always been an odd number. This function will be phased out as these individuals grow older and can no longer do the steps
10) Ten Lords-a-leaping is overkill. The high cost of Lords, plus the expense of international air travel, prompted the Compensation Committee to suggest replacing this group with ten out-of-work congressmen. While leaping ability may be somewhat sacrificed, the savings are significant as we expect an oversupply of unemployed congressmen this year
11) Eleven pipers piping and twelve drummers drumming is a simple case of the band getting too big. A substitution with a string quartet, a cutback on new music, and no uniforms, will produce savings which will drop right to the bottom line
Overall we can expect a substantial reduction in assorted people, fowl, animals and related expenses. Though incomplete, studies indicate that stretching deliveries over twelve days is inefficient. If we can drop ship in one day, service levels will be improved.
Regarding the lawsuit filed by the attorney's association seeking expansion to include the legal profession ("thirteen lawyers-a-suing"), a decision is pending.
Deeper cuts may be necessary in the future to remain competitive. Should that happen, the Board will request management to scrutinize the Snow White Division to see if seven dwarfs is the right number.
Being a man definitely has its perks...
1. Your backside is never a factor in a job interview.
2. Your оrgаsмs are real. Always.
3. Your last name stays put.
4. The garage is all yours.
5. Wedding plans take care of themselves.
6. You never feel compelled to stop a friend from having an elicit affair.
7. Car mechanics tell you the truth.
8. You don't give a hoot if no one notices your new haircut.
9. Hot wax never comes near your рuвiс area.
10. Same work .. more pay.
11. Wrinkles-add character.
12. You don't have to leave the room to make emergency crotch adjustments.
13. Wedding Dress $2000; Tux rental $100.
14. If you retain water, it's in a canteen.
15. People never glance at your chest when you're talking to them.
16. New shoes don't cut, blister, or mangle your feet.
17. One mood, ALL the time.
18. Phone conversations are over in 30 seconds.
19. A five-day vacation requires only 1 suitcase.
20. You can open all your own jars.
21.You get extra credit for the slightest act of thoughtfulness.
22. Your underwear is $10 for a three-pack.
23. If you are 34 and single, nobody notices.
24. You can quietly enjoy a car ride from the passenger's seat.
25. Three pairs of shoes are more than enough.
26. You can quietly watch a game with your buddy for hours without ever thinking "He must be mad at me."
27. No маxi-pads.
28. If another guy shows up at the party in the same outfit, you just might become lifelong friends.
29. You are not expected to know the names of more than five colors.
30. You don't have to stop and think of which way to turn a nut on a bolt.
31. You are unable to see wrinkles in clothes.
32. The same hair style lasts for years, maybe decades.
33. Your belly usually hides your big hips.
34. One wallet and one pair of shoes, one color, all seasons.
35. You can "do" your nails with a pocket knife.
36. Christmas shopping can be done for 25 relatives, on December 24th, in 15 minutes.
37. The world is your urinаl.

Whatsamatta University's Seminars For Men Fall Catalogue
Once again, the female staff at Whatsamatta University will be offering courses for men of all marital status in an attempt to help males and females understand each other better. Attendance in at least 10 of the following is required.
1. Combatting Stupidity
2. You Too Can Do Housework
3. Resistance to Beer
4. How To Properly Fill An Ice Tray
5. We Do Not Want Slеаzy Underwear For Christmas (Give Us Credit Cards)
6. Understanding The Female Response To Coming Home Drunк At 4:00am
7. Wonderful Laundry Techniques (also called "Don't Wash My Silks")
9. Get A Life - Learn To Cook
10. How Not To Act Like An Idiот When You Are Obviously Wrong
11. Spelling - Even You Can Get It Right
12. Understanding Your Financial Incompetence
13. You, The Weaker Sex
14. Reasons To Give Flowers
15. Garbage - Getting It To The Curb
16. You Cannot Always Wear Whatever You Please
17. How To Put Down A Toilet Seat
18. Give Me A Break - Why We Know Your Excuses Are Lies
19. How To Go Shopping With Your Mate Without Getting Lost
20. The Remote Control - Overcoming Your Dependency
21. Helpful Posture Hints For Couch Potatoes
22. Mother-in-Laws Are People Too
23. The Weekend And Sports Are Not Synonymous
24. How Not To Act Younger Than Your Children
25. You Too Can Be A Designated Driver
26. Male Bonding: Leave Your Friends At Home
27. Attainable Goal - Omitting Foul Expletives From Vocabulary
28. You Don't Really Need That Porsche
Whatsamatta University's Seminars For Women Fall Catalogue
Once again, the male staff at Whatsamatta University will be offering courses for women of all marital status in an attempt to help males and females understand each other better. Attendance in at least 10 of the following is required.
1. Combatting The Impulse To Nag
2. You Can Change The Oil Too
4. How To Properly Fill A Вееr Mug
5. We Do Not Want Ties For Christmas
6. Understanding The Female Causes Of Male Drunkenness
7. How To Do All Your Laundry In One Load And Have More Time To Watch Football
8. Parenting - Your Husband Gave You Children So You Could Have Someone Other Than Him To Boss Around
9. How To Encourage Your Husband To Cook More And Be Able To Stomach His Slop
10. How Not To Sob Like A Sponge When Your Husband Is Right
11. Get A Life - Learn To Кill Spiders Yourself
12. Balancing A Checkbook - Even You Can Get It Right
13. Comprehending Credit Card Spending Limits And Financial Responsibility
14. You, The Whining Sex
15. Shopping - Doing It In Less Than 16 Hours
16. If You Want To Know How That Looks On You, Ask Your Mother
17. How To Close The Garage Door
18. If You Don't Want An Excuse, Don't Demand An Explanation
19. How To Go Fishing With Your Mate And Not Catch Pneumonia
20. Living Without Power Windows - How To Turn A Crank
21. Romanticism - The Whole Point Of Caviar, Candles, And Conversation
22. How To Retain Your Composure While Your Husband Is Relaxing By Himself
23. Why You Don't Need To Invite Your Mother Over Every Weekend
24. Payday And Shopping Are Not Synonymous
25. How To Act Younger Than Your Mother
26. You Too Can Carry A Backpack
27. Female Friendship - Why Your Best Friends Are Not The Women Who Complain About You The Most
28. Learning To Appreciate The Вееr Belly And Lard Вuтт Morphologies Of Men
29. Attainable Goal - Catching A Ball Before It Stops Moving
30. How To Close The Top On The Toothpaste
A family is at the dinner table. The son asks the father:
"Dad, how many kinds of воовs are there?"
The father, surprised, answers:
"Well, son, a woman goes through three phases. In her 20s, her вrеаsтs are like melons, round and firm. In her 30s and 40s, they are like pears, still nice, hanging a bit. After 50, they are like onions."
"Onions?" the son asks.
"Yes. You see them and they make you cry."
This infuriates his wife and daughter. The daughter asks:
"Mom, how many different kinds of penises are there?"
The mother smiles and says,
"Well, dear, a man also goes through three phases. In his 20s, his реnis is like an oak tree, mighty and hard. In his 30s and 40s, it's like a birch, flexible but reliable. After his 50s, it's like a Christmas tree."
"A Christmas tree?" the daughter asks.
"Yes: Dead from the root up, and the ваlls are just for decoration.”

Fathers Then and Now
Fathers of 1900 didn't have it nearly as good as fathers of today; but they did have a few advantages:
In 1900, fathers prayed their children would learn English.
Today, fathers pray their children will speak English.
In 1900, a father's horsepower meant his horses.
Today, it's the size of his minivan.
In 1900, if a father put a roof over his family's head, he was a success.
Today, it takes a roof, deck, pool, and 4-car garage. And that's just the vacation home.
In 1900, a father waited for the doctor to tell him when the baby arrived.
Today, a father must wear a smock, know how to breathe, and make sure film is in the video camera.
In 1900, fathers passed on clothing to their sons.
Today, kids wouldn't touch Dad's clothes if they were sliding nакеd down an icicle.
In 1900, fathers could count on children to join the family business.
Today, fathers pray their kids will soon come home from college long enough to teach them how to work the computer and set the VCR.
In 1900, a father smoked a pipe.
If he tries that today, he gets sent outside after a lecture on lip cancer.
In 1900, fathers shook their children gently and whispered, "Wake up, it's time for school."
Today, kids shake their fathers violently at 4 a. M., shouting:
"Wake up, it's time for hockey practice."
In 1900, a father came home from work to find his wife and children at the supper table.
Today, a father comes home to a note:
"Jimmy's at baseball, Cindy's at gymnastics, I'm at adult-Ed, Pizza in fridge."
In 1900, fathers and sons would have heart-to-heart conversations while fishing in a stream.
Today, fathers pluck the headphones off their sons' ears and shout, "WHEN YOU HAVE A MINUTE.."
In 1900, a father gave a pencil box for Christmas, and the kid was all smiles.
Today, a father spends $800 at Toys 'R' Us, and the kid screams:
"I wanted Sеgа!"
In 1900, if a father had breakfast in bed, it was eggs and bacon and ham and potatoes.
Today, it's Special K, soy milk, dry toast and a lecture on cholesterol.
In 1900, fathers said,
"A man's home is his castle."
Today, they say, "Welcome to the money pit."
In 1900, "a good day at the market" meant Father brought home feed for the horses.
Today, "a good day at the market" means Dad got in early on an IPO.
In 1900, when fathers entered the room, children often rose to attention.
Today, kids glance up and grunt, "Dad, you're invading my space."
In 1900, fathers threatened their daughters' suitors with shotguns if the girl came home late.
Today, fathers break the ice by saying, "So... How long have you had that earring?"