The first was an engineer and said his dog was named T-square and he could do math calculations. He told his dog to get some paper and draw a square, a circle, and a triangle, which the dog did easily.
The accountant said that his dog was better. He told his dog, Slide Rule, to fetch a dozen cookies and divide them into piles of three which he did with no problem.
The chemist said that was good but he felt his dog could do better. His dog, Measure, was told to get a quart of milk and pour seven ounces into a ten ounce glass. The dog did this with no problem.
All three men agreed this was very good and their dogs were equally smart. They turned to the last man, a union worker, and asked what his dog could do.
The union worker called his dog, Coffee Break, and said " Show the fellas what you can do." Coffee Break went over and ate the cookies, drank the milk, shit on the paper, screwed the other dogs and claimed he injured his back while doing so, filed a grievance for unsafe working conditions, applied for Workman's Compensation and went home on sick leave.