GOOD DAY FOR: Apple, as Fortune Magazine named the computer and iPod maker its “most admired” company of 2008. The magazine especially lauded CEO Steve Jobs for rescuing Apple from “the slag heap” a decade ago. Jobs could always weave “magic,” Fortune said, “but who knew he could build a $24 billion (in sales) company on the strength of a portable jukebox”? (Fortune in CNNMoney.com)

BAD DAY FOR: Delayed gratification, after up to $25 million worth of Sharper Image gift cards became worthless when the company declared bankruptcy. The recipients of those gift cards appear to have few options, although rival retailer Brookstone is offering a 25 percent discount to customers who turn over Sharper Image cards. Gift cards are a $50 billion-a-year industry, but one with few controls. (MarketWatch)