Reading Dilbert really is painful. I've been doing it faithfully ever since it started, bad puns and all. But it hurts. It hurts because it's true. And there are so many pointy-haired morons out there, interested only in consolidating power and maximizing their "empires."
I was always told the ability to delegate was one of the marks of a good manager. I am beginning to see why. If you can delegate everything that might cause you to be criticized, then your boss is bound to see you as a model manager. Very clever!
The other pieces and assignees are: keeping everyone in line (Alice), doing unquantifiable stuff (Wally), being loud (Topper) and finally, golfing (PHB)