After awarding a Dodge Viper to a top performer, management at IBM's Tivoli Systems division started looking for something even more spectacular to fire up the sales troops. An idea took flight: The Austin, Texas, software developer presented two outstanding team members with debit cards worth $50,000 in private jet time, which the winners were free to use as they pleased with their families, friends, and business associates. “I went to one of the kickoffs, and people were just blown away ...

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