After years of following Dilbert, this is still one of my favorites. At an earlier job, this comic popped up right after I heard this from my former general manager in response to my doubt about his positive outlook for the next year. I pointed out that our most experienced engineer was retiring (there were only five engineers at the whole place), with no replacement or training on how to cover his responsibilities, and he says "don't look at this as an obstacle, but an opportunity." Long story short, the facility was shut down within a year. Although he was only a general manager, he did bear a striking resemblance to Dilbert's CEO; that should have been enough warning.
This one brings me back to the first meeting I had where they told me I had an opportunity. Here I thought they were going to offer me a job, and it amounted to a few employees under me being unsafe. The opportunity was fix it and stay or not fix it and the company I worked for was going to be kicked out. I laugh about it every time I hear the word opportunity.
Wally should start an 'Employee Training Program' or something like that for people oppressed by their bosses and teach them this stuff that he's so good at.
The first pane almost elicited an often heard response like - 'In that case, why don't you give us all your problems and take all our oppurtunites?'