To: All Readers Subject: Corner Office Sound Offs

It's taught in all the best business schools: If you have an unpleasant message for your employees, don't send a memo. So much for lessons learned in B-school. These days, stinging memos are everywhere. From the nooks and crannies of Big Blue to the four corners of the Magic Kingdom, they're appearing more and more in photocopies slipped into "in" boxes or as blinking messages in electronic-mail queues. Sometimes they even appear excerpted in newspapers and magazines.

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