Smart Work or Hard Work... as the Principal Partner of my Company.. we encourage our employees to work Smartly... working Hard is not an Option!!
See, for an x work to get done, a certain amount of time, effort and brain power needs to be put in... but the quantifiable amount of these variables is subjective person-to-person.
Therefore, we have to work Hard to achieve results, but if we work "SMART" we can do the same work better & faster.