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Upon completion of the test both men only missed one of the questions. The manager went to Murphy and said, “Thank you for your interest, but we’ve decided to give the American the job.”

Murphy: “And why would you be doing that? We both got 9 questions correct. This being Ireland and me being Irish I should get the job!”

Manager: “We have made our decision not on the correct answers, but on the question you missed.”

Murphy: “And just how would one incorrect answer be better than the other?”

Manager: “Simple. The American put down on question # 5, ‘I don’t know.’ You put down ‘Neither do I.’”

* * *

Fresh out of business school, the young man answered a want ad for an accountant. Now he was being interviewed by a very nervous man who ran a small business that he had started himself.

“I need someone with an accounting degree,” the man said. “But mainly, I’m looking for someone to do my worrying for me.”

“Excuse me?” the accountant said.

“I worry about a lot of things,” the man said. “But I don’t want to have to worry about money. Your job will be to take all the money worries off my back.”

“I see,” the accountant said. “And how much does the job pay?”

“I’ll start you at eighty thousand.”

“Eighty thousand dollars!” the accountant exclaimed. “How can such a small business afford a sum like that?”

“That,” the owner said, “is your first worry.”

* * *

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

Well, things went along pretty smoothly, but six months later, sales took a downturn and he was really catching a lot of heat. About at his wits’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.”

* * *

An accountant is having a hard time sleeping and goes to see his doctor.

“Doctor, I just can’t get to sleep at night.” “Have you tried counting sheep?”