EXHIBIT 10.3

                2005 Performance Measures and Evaluation Criteria
                                      Under
                          Performance Compensation Plan

               Under the Company's Performance Compensation Plan (the "Plan", an
          annual cash incentive  compensation  program), the Human Resources and
          Compensation  Committee (the "Committee") of the Board of Directors of
          the  Company,  on  October 4 , 2004,  approved  the  fiscal  year 2005
          targeted percentages of incentive-based  compensation  ("bonuses") for
          the  executive  officers of the Company.  On November  11,  2004,  the
          Committee  approved  the fiscal  year 2005  performance  measures  and
          evaluation  criteria for  establishing  the Plan bonuses to be paid to
          the  executive  officers at the end of the year.  The  Committee  will
          evaluate and measure the  performance of the executive  officers based
          on the  achievement  of various  Company  and  individual  objectives,
          weighted  as  follows:   earnings  per  share-50%,   other   operating
          results-10%;  shareholder  value-15%;  economic profit improvement-5%;
          growth-5%; and individual objectives-15%.  The Committee also approved
          a matrix to be  applied to the above  performance  results in order to
          calculate the actual  bonuses to be paid. The actual bonuses will vary
          from the  bonus  targets  depending  on the  extent  to  which  actual
          performance   meets,   exceeds  or  falls  short  of  the  established
          performance criteria approved by the Committee.

          See the Plan document--Exhibit 10.2 of this Form 10-Q.