Directed by Lars Von Trier, the owner of an IT company wishes to sell it. But, for years, he has pretended that the real boss lives in America & communicates with the staff only by e-mail. That way, all the unpopular decisions can be attributed to the absentee manager, while all the popular ones to him directly. But now, the prospective buyer insists on meeting the big boss in person. In a panic, the owner hires a failed actor to portray this imaginary boss, & the actor proceeds to improvise all his lines, to the consternation of both the buyer & the company staff, who finally get to meet their ghostly boss.