Four men were bragging about how smart their dogs were. The first was a draftsman, the second an accountant, the third was a pharmacist and the fourth was an unemployed painter and decorater.

To show off, the draftsman called to his dog: “Tsquare, strut your stuff, boy!”
Tsquare jumped up on a drawing board, took out some paper and a pen and promptly drew a circle, a square, and a triangle.

Everyone agreed that was pretty smart.

The accountant said his dog could do better. He called his dog and said: “Spreadsheet, do your stuff.”
Spreadsheet went out into the kitchen and returned with a dozen biscuits and promptly divided them into four piles of three.

Everyone agreed that was bloody clever.

The pharmacist said his dog could do even better. He called his dog and said: “Testube, do your stuff.”
Testube got up, walked over to the fridge, took out a pint of milk, got a glass from the cupboard and filled it to the brim without spilling a drop.

Everyone agreed that was pretty good too.

Then the three men turned to the unemployed painter and decorater and said, “What can your mangy old mutt do?"

The jobless painter and decorater whistled up his dog cat and said, “TeaBreak, hit it, mate!”

TeaBreak jumped to his feet, ate the biscuits, drank the milk, crapped on the paper, humped the other three dogs, claimed he'd injured his back while doing so, filed a grievance report for unsafe working conditions, applied for compensation and went home for the rest of the day on sick leave, after accepting the offer of counselling.