FN ISI Export Format VR 1.0 PT J TI SWISS is guided by the values quality, reliability and hospitality AF Bürlimann, Reto AU Bürlimann, R AB The paper consists basically of three parts. In the first part an introduction to the service industry is given including topics such as service quality and customer satisfaction, importance of corporate culture, normative behaviour of employees, etc. Part two focuses on the corporate culture of SWISS with its values quality, reliability, and hospitality, it names the difficulties in converting those values into daily lived practices and it explains the existing gap between the target and the actual situation. Finally, the last part of the paper describes the factors and measures that could be used to influence the extent to which SWISS values are lived by the employees. To each of the factors, short and pragmatic suggestions are made, what the HR management should do out of the authors view to converse the values into daily business. At the end, a controlling process is introduced, portraying the entire procedure from transferring the corporate values into service specifications to the variance analysis and the redefining of the specifications. ER