Cultural attitudes can have importantimplications for business. Some of the most influential research on culture and work was camied out by Hofstede(1991; 2001). His study, the largest that had then been done, surveyed over 100,000 workers in IBM companies in 40 countries looking for cultural explanations of differences in employee attitude and behaviour. He concluded that the rules and values set in national culture were a very powerful influence on the workplace, and that different approaches would be necessary when managing people from different cultural backgrounds. Hofstede(1994) concludes that the workplace can only change people's values in a limited way. The message for multinational companies was not to assume that an organizational culture that was successful in the cultural context, for example of the USA, would be equally successful in a completely different cultural context in, say, China. Hofstede's work(2007) also contains another message for multinationals. He argues that countries, especially big countries like China, India, Indonesia, and Brazil do not have a single national culture but many cultures that very from region to region. A similar point could be made for smaller countries may be based on ethnic group rather than region. (บี)