According to Table 10.2, if employee development is a key strategic priority, rewards should emphasize new skills acquired. If customer service is a priority, then rewards should emphasize competencies related to customer service and gain sharing. Gain sharing links individual and group pay to an organization’s overall profitability: The greater the organization’s overall profit, the greater the rewards given to individuals and teams in the organization. In this case, gain sharing would be based on whether customer service ratings improve during the review period. If the major goal of the CP plan is to increase the organization’s overall profit, choices include executive pay and profit or stock sharing. Executive pay includes cash bonuses that are given in response to successful organizational performance. Usually, however, executive pay includes company stock to ensure that executives’ activities are consistent with the shareholders’ interests and to encourage executives to tend to long-term performance of the organization. This is also called profit sharing, although profit sharing is usually short term and focused on organizational goals while stock sharing and executive pay are more long term.