Contrast Southwest’s CEO and culture with that of Value Line, Inc. Jean Buttner, publisher of the Value Line Investment Survey, has fashioned a culture that the company’s employees apparently hate and that no one envies. In her attempt to reduce costs and improve efficiency, she has created instrumental values of frugality and economy that are poisoning employees’ attitudes toward the organization. Employees must sign in by 9:00 A.M. every day and sign out when leaving. If they fake their arrival or departure time, they face dismissal. Because at Value Line messy desks are considered signs of being unproductive, Buttner requires department managers to file a “clean surfaces report” every day, certifying that employees have tidied their desks. She keeps salary increases as small as possible and has kept the company’s bonus plan and health plan under tight rein.