When you don't do it, you're lazy.
When your boss doesn't do it, he's too busy.

When you make a mistake, you're an idiot.
When your boss makes a mistake, he's only human.

When doing something without being told, you're overstepping your authority.
When your boss does the same thing, that's initiative.

When you take a stand, you're being bull-headed.
When your boss does it, he's being firm.

When you overlooked a rule of ettiquette, you're being rude.
When your boss skips a few rules, he's being original.