Desktop color & standard Windows fonts

Was wondering if anyone had seen an article on which desktop color is easiest on your eyes (emits the least ammount of energy) makes the monitor last longer. I have a hunch it is black, it seems to make my eyes strain the least and I’m trying toconvince my IT manager to make it part of our policy to have standard desktop color, standard windows color and fonts.
Also, is there any truth to the thought that changing these options (colors,fonts) from the Windows Standard will use more System Resources on a W9x box ???