In big companies, not a small family owned business, I see bosses or mamagers have their own bosses or managers which give them difficult tasks like refusing promotion, or increment or such. When I started seeing my boss and his/her duty as two different things, that he is just doing his job; I started feeling less resentful against boss & more towards the company or its policy makers. Obviously there can be exceptions & great & worst bosses can be there enjoying themselves.