Development of Shared Values: Using a process similar to the one described above, a company develops a Statement of Shared Values. These provide guidelines that replace the hard and fast rules of a compliance code. Statements in values-oriented codes play a different logical function than statements in compliance codes. "Principles of Professional/Organizational Conduct" in compliance codes specify circumstances of compliance: time, agent, place, purpose, manner, etc. These provide sufficient content to set forth principles of professional conduct as rules that can be violated. This, in turn, allows them to be backed by punishment for violation. "Ideals of the Profession” (or organization) set forth a community's shared aspirations. These are pitched at a level well above and beyond the minimum. Communities can and should define themselves as much by their aspirations as by their threshold standards.