A set of values, beliefs and assumptions shared by members (or the majority of members) within an organisation, that influence their behaviour and the decisions they take, and shape their expectations. The culture of an organisation can influence many aspects but especially the extent to which people are valued and the way in which they are treated. It largely stems from the attitude of senior managers. Some organisations regard people as the most important asset and so making full use of the workforce’s potential through investment in training and development as well as ensuring good employee / employer relations may be important on-going objectives. Others regard employees simply as a means to an end – another resource to be managed as efficiently as possible in order to achieve the prime objective and maximise profits. In which case, emphasis will be placed on matching workforce skills, size and location to business needs and minimising labour costs.