The task set is so high that only highly skilled and rapid workers can reach it, but the reward is also high. A good man can earn as much as from 60 per cent. to 100 per cent. of his wages. The system is one that weeds out the inefficient and the moderately efficient. It is only satisfactory to highly skilled men, the elite of the workers, and its use is therefore limited as most men will not work under it. Its greatest fault is that it penalises the worker too much for inefficiency. A man who regularly attains 90 per cent. efficiency would be considered a fair worker in most shops, but under this system he would not only receive no reward, but he would only receive 90 per cent. of his day wages. The rate must jump at least 40 per cent. at 100 per cent. efficiency, otherwise the method is not so advantageous as some of the other methods, while it is much more difficult to earn reward. [Illustration: TAYLOR] (_f_) The Gantt System. This method is very similar to the Taylor System, except that the worker is not penalised so much if he fails to reach standard time. A large increase in the piece rate is given when 100 per cent. efficiency is reached. For all time taken in excess of standard the worker gets three-quarters of his wage rate instead of the whole of it. As an example, suppose the standard time of a job be 10 hours and the worker takes 12 hours. He is paid full-day rate on 10 hours, and three-quarters the day rate on 2 hours. At 10d. per hour this amounts to-- d. 10 hours at 10d. = 100 2 " " 7-1/2d. = 15 ---- 115 for 12 hours' pay, which is equal to 9-1/2d. per hour. The efficiency is (10/12) x 100 = 83.3 per cent. The sloping line below the day rate line shows the hourly rate at various efficiencies. After 100 per cent. efficiency is reached, the reward is just the same as in the Taylor System. The advantage of this system over the Taylor System is that the loss for inefficiency is not heavy, yet it is enough to make the worker endeavour to reach standard time. This, again, is a method only suitable for highly skilled workers. [Illustration: GANTT] (_g_) THE EMERSON SYSTEM. In order to arrive at a gradually increasing bonus line, Mr. Emerson took a point on the wage line at 66.6 per cent. efficiency, and another on the 100 per cent. efficiency line at 20 per cent. bonus. The bonuses between these two efficiencies were then arranged so that for each 1 per cent. increase in efficiency the bonus increased in greater proportion. The resulting diagram is a curve which is approximately a parabola. Beyond 20 per cent. efficiency the worker gets paid for all time saved.