The Japanese firm Matsushita has the business philosophy from strong founder Konosuke. This business philosophy was codified as "Seven Spiritual Values" of Matsushita that all employees learn today. Such values are 1) national service through industry, 2) fairness, 3) harmony and cooperation, 4) struggle for betterment, 5) courtesy and humility, 6) adjustment and assimilation, and 7) gratitude. describe how this influence of culture can affect organizational processes such as the nature of policies and procedures, planning and control, information processing and communication, and decision-making. Japanese being pride-full in their excellence Matusushita used this to his advantage to create the "Seven Spiritual Values". In each one a personal self-responsibility, performance and awareness is enveloped. They create expectations that employees should achieve. Also I looked at the creed that co-inside with such values: Progress and development can be realized only by the combined efforts and cooperation of each and every member of Company. Each of us, thus, shall keep this idea constantly in mind as we devote ourselves to continuous improvement of our Company.