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Values are the organisation's basic precepts about what is important in both business and life, how business should be conducted, it's view of the environment within which it does business, the way the world works, and what is to be held inviolate. Values can cover a wide range of categories, such as: People, customers, products, management, staff, processes, quality, suppliers, and ethical conduct.
Values are like the oxygen in the air, you can't see it but it sustains you and gives you life. See the diagram on page two. Values are: