(Reuters) - Microsoft Corp. said on Monday it has developed a next-generation personal computer with Hewlett-Packard Co. aimed at helping users who juggle phones calls, faxes, cell phones, e-mail, instant messaging and video conferencing as part of their jobs. Described as the Next Generation Enterprise Personal Computer and code-named "Athens," the concept PC is translucent hardware that sports a wide flat-panel display with a CD-ROM drive, camera and telephone handset, among other features.