21.   Critics of the plan warned that such incentive programs can encourage teachers or principals to cheat in administering tests or recording results.

22.   Environmentalists are less kind to ethanol, and particularly the current incentive program for automakers.

23.   Earnings will be hurt by a new incentive program for its sales force, analysts said.

24.   Except for Continental, the largest airlines declined to comment yesterday on whether such incentive programs were in place or were under consideration.

25.   Federal antitrust enforcers have stepped up efforts recently to examine allegations that incentive programs, particularly by companies who dominate their markets, violate anti-monopolization laws.

26.   Few shoppers, however, said incentive programs were important in motivating them to step up their purchases, the survey showed.

27.   Fiat said operating margins did improve as the quarter went on as a government incentive program for car sales took effect.

28.   Fiat SpA faced a similar problem this year after Italy decided not to renew its incentive program.

29.   Fiat said its profit margins did improve as the quarter went on as a government incentive program for car sales took effect.

30.   Finally, United Asset is rolling out an aggressive incentive program that rewards affiliate employees who bring in new assets.