Sure, it's been a funny year for business. What with accounting scandals, top execs being carted off to the big house, and a stock market with more dips than a Baskin Robbins, we can hardly hold down our job (such as it is) for all the uproarious (or is it hysterical?) laughter. But because you can't count on those kinds of hilarity and hijinks every year (thank God), there's "The Far Side Out to Lunch 2004 Wail Calendar. Like stock options during those heady dot.com days, its value (in laughs, at least) just keeps going up and up. Every month's cartoon is a shining example of some workplace absurdity that's really funny. Not that guys trading their cufflinks for handcuffs isn't funny enough, but we mean "Gary Larson funny. You know, the kind that can get you through a long 3-5 stint with your sense of humor (if not your portfolio) intact.