If you spend time reading the business pages of any major newspaper or watching the business news you are well aware that good values arenot synonymous with business in 2004. Scandals are the news of the day. The bad guys don’t wear black hats but blue suits, white shirts and silk ties. The question is, will anything change in the current value system that seems to permeate our business culture? The next generation deserves to inherit a business culture with integrity. The tenets of hard work for an honest day’s pay arenot old fashioned and need to be celebrated. Practicing the values of our parents’ and/or grandparents’ generation will be the first step in bringing us back to a business culture we can be proud of. As we move into the holiday season, let us commit to the sound values we practice at this time of year and hold on to them year-round.