This basic premise is still easily identifiable today. The products have changed little, are incredibly reliable and the most affordable products on the market. The resulting products, market share, employee loyalty, and company profitability all stem from Lincoln's founding principles which fundamentally equate to fairness. One of the main benefits that employees receive is an extremely generous incentive program that is directly proportional to their performance: "If money is to be used as an incentive, the program must provide that what is paid to the employee is what he or she earned . Everyone's earnings must be in line with the results obtained”, JF Franklin by Sharplin (1989 p4). The incentive plan is intrinsically linked to the twice-annual evaluation of the company's performance merit rating, is then used as a multiplier to determine what percentage of the employee's annual compensation (as a percentage of total company profits) they will receive in December According to Sharp;