Schein describes three levels of culture: artifacts'; shared values; and shared basic assumption& • Art i fac ts are visible, audible, tactile manifestations of underlying cultural assumptions, such as behavior patterns, rituals, physical environment, dress codes, stories, and myths. They are relatively easy to understand. For example, many firms have dress codes, such as uniforms or proper business attire, that are indicative of some underlying culture. When IBM and Lotus merged some years ago, the prediction of a cultural clash was due, in part, to this outward manifestation of their cultures--IBM's dress code that stipulated proper business attire, and Lotus employees wearing T-shirts and sandals. More recently, a merger between Beth Israel and Deaconess Hospitals in Boston encountered a clash in cultures, one outward manifestation of which was arrival time for meetings. At Beth Israel, meetings started in which meant they began about 15 to 20 minutes after their scheduled start time. There was no such artifact at Deaconess, and shortly after the merger, individuals from Deaconess would become irate while waiting for BI people to arrive so that a meeting could begin. • S h a r e d va lues , also quite easily understood, are the espoused reasons why things should be as they are, such as norms, codes of ethics, company value statements, and so on. For example, many firms have goal or mission statements boldly emblazoned in their reception areas for all to see, informing both their customers and their employees what the firm stands for, and saying something about the espoused culture as well. Similarly, some firms have codes of ethics, which are often related to the professional norms of their employees. Doctor-patient and lawyer-client relationships are examples. Other firms have rather rigid rules of behavior, some of which constitute grounds for dismissal when broken. A company might forbid its employees to discuss their salaries, with termination as the consequence of breaching the rule. • Basic a s s u m p t i o n s are somewhat more difficult to define and examine. They comprise the invisible but identifiable reasons why group members perceive, think, and feel the way they do about external survival and internal operational issues, such as a mission, means of problem solving, relationships, time, and space. They can be viewed most easily in terms of behavior that one would find totally unacceptable, as well as, of course, its counterpart: highly desirable behavior. The importance of saving face (especially in Asia), the relevance of financial rewards as performance motivators, and a subordinate's ability to question a supervisor's decisions are all examples of these basic assumptions.