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This cartoon reminds me of a joke a heard or read a while back. It goes something like this:

A guy had just taken over as the new CEO of a large tech corporation. The previous CEO, who was stepping down, met with him privately and handed him with three numbered envelopes saying: "Open one of these when you run up against a problem you don't think you can solve."

Initially things went along fairly smoothly. However, after six months sales began to drop off and the CEO was really catching a lot of heat. About at his wit's end, he recalled the envelopes. He went to his office and found the first envelope. The message read, "Blame your predecessor."

The new CEO called a press conference and tactfully laid the blame on the previous CEO. Satisfied with his comments, the press - and Wall Street - responded positively. Soon sales began to pick up again and the problem was soon behind him.

About a year later, the company was again experiencing a slight drop in sales as well as some serious product problems. Having learned from his previous experience, the CEO quickly opened the second envelope. The message read, "Reorganize."

He quickly took the advice and and the company rebounded.

After several consecutive profitable quarters, the company once again fell on difficult times. This time the CEO didn't panic. Instead he simply went to his office to find the third envelope. When he found it he sat back in his chair and kicked up his feet, confident that the wisdom imparted in the envelope would once again save the day. Finally he opened the third envelope. The message said, "Prepare three envelopes."