Neither the first nor second design will be used. Further refers to time, degree, or quantity . Each reorganization moves your office farther from mine. Adding examples further improves the guide's usefulness. Less refers to mass, bulk , or ideas that cannot be counted .
Fewer people attend the annual meeting each year.
We sell fewer copies of the paper each day. Less activity than predicted was visible around Jupiter's moon. As Mr. Jones gained more experience, dealing with personnel issues became less difficult. Practicable applies to something that may be possible but has not yet been tried. The director asked us to consider several practical plans to improve public responsiveness.