When you take a long time, you're slow.
When your boss takes a long time, he's thorough.
When you don't do it, you're lazy.
When your boss doesn't do it, he's too busy.
When you make a mistake, you're an idiot.
When your boss makes a mistake, he's only human.
When doing something without being told, you're overstepping your authority.
When your boss does the same thing, that's initiative.
When you're out of the office, you're wandering around.
When your boss is out of the office, he's on business.
When you apply for leave, you must be going for an interview.
When your boss applies for leave, it's because he's overworked.