It's a parody of a workplace. Like the movie Office Space, just British.
I think Lisa is referring to the NBC show "The Office," which is based on the limited-run British show. Normally, American versions of Brit shows are beyond awful (remember Coupling?) but this one is every bit as good as the original. Ricky Gervais and Stephen Merchant, the co-creators of the British Office, are somewhat involved in the NBC version, IIRC.
My Name is Earl is hilarious. I can't wait until the Olympics are over!