HR Director: "We've revamped our incentives program from the CEO all the way down to the Business Analyst, yet morale has not yet improved in the lower ranks."

Business Analysis Manager: "What does the CEO get if he performs well?"

Compensation Manager: "75 Million Dollars"

Business Analysis Manager: "What about the Analyst?"

Rewards Manager: "He gets a recognition card."

Business Analysis Manager: "Oh man, we got it all wrong!  Next year we should go with a plaque for the analysts."