From a strictly mathematical viewpoint it goes like this:

What makes 100%? What does it mean to give MORE than 100%?Ever
wonder about those people who say they are giving more than 100%?
And we have all been to those meetings where someone wants you
to give over 100%, right? But what about achieving 103%?

Here's a little mathematical formula that might help you answer
these questions:

If "A B C D E F G H I J K L M N O P Q R S T U V W X Y Z"
is represented as "1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
17 18 19 20 21 22 23 24 25 26," then the following should
apply:

**H-A-R-D-W-O-R-K (8+1+18+4+23+15+18+11 = 98%)**

**K-N-O-W-L-E-D-G-E (11+14+15+23+12+5+4+7+5 = 96%)**

**A-T-T-I-T-U-D-E (1+20+20+9+20+21+4+5 = 100%)**

__Yet . . . __

**B-U-L-L-M-A-N-U-R-E (2+21+12+12+13+1+14+21+18+5 = 119%)**

**B-U-T-T-K-I-S-S-I-N-G (2+21+20+20+11+9+19+19+9+14+7 = 151%)**

So, from these examples, one can then conclude with mathematical
certainty that while hard work and knowledge will get you close
to 100%, and attitude will actually get you there, but bull and
kissing will still put you way over the top in the real world.