There is a new management philosophy which supercedes the MBA, it is the MMBA, The Microsoft Muppet ******** Academy which is based on the teachings of grand guru and learned leader Steve Ballmer (The Grand Microsoft Master, the man who single-handedly conquerred the whole smartphone world with ten years of Microsoft Windows Mobile; whose earthshattering Kin phones were the global hit, so popular they had to be withdrawn from sales in only six weeks; and the Microsoft Windows Phone 7 an operating system so powerful most of its handset makers are deserting the platform and the reseller channel is actively boycotting it). The head of the MMBA is of course Stephen Elop the Learned, the sharpest knife in the cabinet, the quickest brain in the business and the smoothest operator of the whole universe of telecoms.