The second and third unhappiest jobs are customer service associate and clerk.

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We carefully look at all the service we can associate with a car.

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Experts associate this with the fact that retail and food service work can be largely dependent on seasonal work.

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Sim Hee Juat is currently a research associate with the Centre for Governance and Leadership at the Civil Service College of Singapore.

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This tale of woe is recounted in a "field service advice" memo written by the IRS' office of associate chief counsel in June.

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Other Berkshire recipients include former Wokingham mayor and councillor Annette Drake, who has received a British Empire Medal (BEM) for her public and voluntary service to the community, and Anthony Hopkins, from Sandhurst, associate director of day care services at Broadmoor Hospital, who has also been awarded a BEM, for services to nursing.

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Assuming that personal ownership will persist, in some part, for a while, the companies might conceive of themselves as a concierge service around the maintenance of the car and other kinds of activities customers associate with driving.

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