Not everyone uses the acronym politely. A couple of variations I have heard are:
HM Mars C - emphasising that negotiations can be warlike (Mars being the Greek god of war)
and
HM Arsy - an equally negative sounding approach.
Any more?
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A student accountant in the US wrote to his senior partner asking for an increased salary: --- Dear Bo$$ In thi$ life, we all need $ome thi...
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