Top executive have long received bonuses and incentive based on company financial results.Recent surveys indicate that appoximately 90 percent of executives receive bonuses that account for about 50 percent of their total pay.Now,incentive,as well as earning-at-risk pay plans,are being used more frequently to reward rank-and-file employees,too.One report shows that more incentive pay plans had been adopted in the early 1990s than in all the 1970s or 1980s and that more incentive plans were on the way.