SEASON'S GREETINGS!

The recent announcement that Donner and Blitzen have elected to take the early reindeer retirement package has triggered a good deal of concern about whether they will be replaced and about other restructuring decisions at the North Pole.

Streamlining was appropriate in view of the reality that the North Pole no longer dominates the season's gift distribution business. Home shopping channels and mail order catalogues have diminished Santa's market share, and he could not sit idly by and permit further erosion of the profit picture.

The reindeer downsizing was made possible through the purchase of a late model Japanese sled for the CEO's annual trip. Improved productivity from Dasher and Dancer, who summered at the Harvard Business School, is anticipated and should take up the slack with no discernible loss of service. Reduction in reindeer will also lessen airborne environmental emissions for which the North Pole has been cited and received unfavorable press.

I am pleased to inform you and yours that Rudolph's role will not be disturbed. Tradition still counts for something at the North Pole. Management denies, in the strongest possible language, the earlier leak that Rudolph's nose got that way not from the cold, but from substance abuse. Calling Rudolph "a lush who was into the sauce and never did pull his share of the load" was an unfortunate comment, made by one of Santa's helpers and taken out of context at a time of year when he is known to be under executive stress.

As a further restructuring, today's global challenges require the North Pole to continue to look for better, more competitive steps. Effective immediately, the following economy measures are to take place in the "Twelve Days of Christmas" subsidiary:

The partridge will be retained, but the pear tree never turned out to be the cash crop forecasted. It will be replaced by a plastic hanging plant, providing considerable savings in maintenance.

The 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.

The three French hens will remain intact. After all, everyone loves the French.

The four calling birds were 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.

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 appears to be in order.

The six geese-a-laying constitute a luxury which can no longer be afforded. It has long been felt that the production rate of one egg per goose per day is an example of the 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.

The seven swans-a-swimming is obviously a number chosen in better times. Their function is primarily decorative. Mechanical swans are on order. The current swans will be retrained to learn some new strokes and therefore enhance their outplacement.

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.

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.

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 because we expect an oversupply of unemployed congressmen this year.

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 down to the bottom line.

We can expect a substantial reduction in assorted people, fowl, animals, and other 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.

Action is pending regarding the lawsuit filed by the attorneys' association seeking expansion to include the legal profession ("thirteen lawyers-a-suing").

Lastly, it is not beyond consideration that deeper cuts may be necessary in the future to stay competitive. Should that happen, the Board will request management to scrutinize the Snow White Division to see if seven dwarfs is the right number.

Happy Holidays!

Twas the Computer Before Christmas

Twas the night before Christmas, when all throug the house

not a peripheral was stirring, not even the mouse.

The stockings were hung by the chimney with care, in hopes that new software soon would be there.

The children were nestled all snug in their beds, while visions of the Internet danced in their heads.

And Mama in her rollers, and I with a nightcap, had just settled our brains for a long winter's nap.

When out on the Net there arose such a clatter, I sprang from my bed to see what was the matter.

Away to the monitor I flew like a flash, opened the menu, and threw away hard earned cash.

When what to my wondering eyes should appear, but an Internet website and eight links far and near.

With a hardware driver, so lively and quick, I knew in a moment it must do the trick.

More rapid than eagles, the errors they came, my webserver problems no longer a pain?

Now Egghead! Now Best Buy! Now, Shop-ko and K-Mart!

On Daltons! On Waldens! On, Kohls and on Wal-Mart!

To the top of the porch! To the top of the wall!

Now spend your cash! Spend your cash! Spend your cash all!

As dry leaves that before the wild hurricane fly, when they meet with an obstacle, mount to the sky but up to my hard-drive the problems they flew, with a disk full of errors and CD-Roms, too!

And then in a twinkling, I heard a wave file. with a beep and a buzz I knew I'd be waiting awhile!

As I rolled up my eyes and was turning around, a virtual St. Nicholas appeared with a bound.

Electronically dressed in fur, from head to foot, his clothes were all tarnished with virtual ashes and soot.

A bundle of software he had flung on his back, and he looked like a salesman just opening his pack.

His VGA eyes twinkled! His paintbrush dimples merry!

His pantone cheeks were like roses, his nose a cherry!

His downloaded mouth was drawn up like a bow, and his bitmap beard was as white as the snow.

The stump of a pipe he held tight in his teeth, and virtual smoke encircled his head like a wreath.

He had a GUI face and a round little belly, that shook when he laughed, like a bowl full of jelly.

He was drafted in graphics, a right jolly old elf, and I laughed when I saw him, in spite of myself.

A wink of his eye and a twist of his headsoon gave me to know I had nothing to dread.

He spoke not a word, but went straight to his work, and fixed all my fatal errors, then turned with a jerk.

And laying a finger aside of his face, and giving a nod, to the hard-drive he raced.

He into the mist of hidden files obsessed, disappeared until next year his function keys pressed.

But I heard him exclaim, ere he blinked out of sight, Happy Christmas to all, and a web site good night!

 

Toys at Christmas

'Twas the night before Christmas when all through the house,I searched for the tools to hand to my spouse.

Instructions were studied and we were inspired,in hopes we could manage "Some Assembly Required."

The children were quiet (not asleep) in their beds,while Mom and I faced the evening with dread:a kitchen, two bikes, Barbie's town house to boot!

And, thanks to Grandpa, a train with a toot!

We opened the boxes, my heart skipped a beat....let no parts be missing or parts incomplete!

Too late for last-minute returns or replacement;if we can't get it right, it goes in the basement!

When what to my worrying eyes should appear,but 50 sheets of directions, concise, but not clear,with each part numbered and every slot named,so if we failed, only we could be blamed.

More rapid than eagles the parts then fell out,all over the carpet they were scattered about.

"Now bolt it! Now twist it! Attach it right there!

Slide on the seats, and staple the stair!

Hammer the shelves, and nail to the stand."

"Dearest" said Mom, "you just glued my hand."

And then in a twinkling, I knew for a fact that all the toy dealers had indeed made a pact to keep parents busy all Christmas Eve night with "assembly required" till morning's first light.

We spoke not a word, but kept bent at our work, till our eyes, they went bleary; our fingers all hurt.

The coffee went cold and the night, it wore thin before we attached the last rod and last pin.

Then laying the tools away in the chest,we fell into bed for a well-deserved rest.

But I said to my wife just before I passed out, "This will be the best Christmas, without any doubt.

Tomorrow we'll cheer, let the holiday ring, and not have to run to the store for a thing!

We did it! We did it! The toys are all set for the perfect, most perfect, Christmas, I bet!"

Then off to dreamland and sweet repose I gratefully went, though I suppose there's something to say for those self-deluded-

I'd forgotten that BATTERIES are never included!

25 Ways to Torture Your Roommate at Christmas

1. Claim you were a Christmas tree in your former life. If s/he tries to bring one into the room, scream bloddy murder and thrash on the floor.

2.Go to the mall with your roommate and sit on Santa's lap. Refuse to get off.

3. Wear a Santa suit all the time. Deny you're wearing it.

4. Sit in a corner in the fetal position rocking back and forth chanting, "Santa Claus is coming to town, Santa Claus is coming to town..."

5. Hang mistle-toe in the doorway. When your roommate enters or leaves the room, plant a wet one on his/her lips.

6. Hang a stocking with your roommate's name on it. Collect coal and sharp objects in it. If s/he asks, say "you've been very naughty this year."

7. Paint your nose red and wear antlers. Constantly complain about how you never get to join in on the reindeer games.

8. Make conversation out of Christmas Carols. (I.E. "You know, I saw mommy kissing Santa Claus underneath the mistle-toe last night.")

9. Wrap yourself in Christmas lights and roll around in the snow.

10. Sing: "All I want for Christmas is my roommate's two front teeth..."

11. Give your roommate the gifts from the twelve days of Christmas song.

12. Build a snowperson with your roommate and place a hat on its head. When it doesn't come to life, cry hysterically "it didn't work!"

13. Whip your roommate screaming "now Dasher, now Dancer, now Donner, and Blitzen, etc."

14. Tear down all your roommate's Christmas decorations yelling "Bah Humbug!"

15. Wake up every morning screaming "Ghost of Christmas Future, please have mercy on my soul!"

16. Tell your roommate you're moving out. Santa's buying you a house on 34th Street.

17. Pin a poinsettia to your lapel.

18. Make anatomically correct gingerbread people and eat the best parts first.

19. Put on a fake white beard and insist that all your roommate's friends "give it a yank."

20. Ring jingle bells maniacally saying "every time a bell rings an angel gets his wings."

21. Stand in front of the mirror reciting "How the Grinch Stole Christmas" over and over in your underwear.

22. Smoke mistle-toe. Do what comes naturally.

23. Watch your roommate when s/he is sleeping. When s/he wakes up sing, "he sees you when you're sleeping..."

24. Steal a life size nativity scene and display it in your room. When your roommate asks, tell him/her "I had to let them stay here, there's no room at the inn."

25.When your roommate goes to the bathroom, rearrange his/her possessions. Tell him/her that Santa's elves must have done it.

Top Ten Things to Say About a Christmas Gift You Don't Like

10. Hey! There's a gift!

9. Well, well, well ...

8. Boy, if I had not recently shot up 4 sizes that would've fit.

7. This is perfect for wearing around the basement.

6. Gosh. I hope this never catches fire! It is fire season though. There are lots of unexplained fires.

5. If the dog buries it, I'll be furious!

4. I love it -- but I fear the jealousy it will inspire.

3. Sadly, tomorrow I enter the Federal Witness Protection Program.

2. To think -- I got this the year I vowed to give all my gifts to charity.

1. "I really don't deserve this."