A system for creating incentive plans to motivate and reward employees includes a series of computer programs or tools which customize, develop, and implement an incentive plan for a variety of businesses. The spectral imaging system comprises an interferometer having a beam splitter and at least a first reflector and a second reflector. A portion of the second rod is situated inside the first rod. The first and second leaves are pivotable at least about 180\xb0 relative to one another.