“…In addition to the local cultural aspects mentioned above, it could be argued that some other factors that relate directly to work values, work ethics, the process culture, the role culture, the achievement culture, and the support or team-work culture may also influence the transfer (Hussain, 1995a, p. 19;Tisdell, 1996;Yoshiki Mikami, 1996). Some studies have shown that both men and women select two most intrinsic work values; these are chance to learn new things and chance to use skills and abilities (Erez et al, 1989;Fouad and Kammer, 1989;Harris and Earle, 1986;Khaleque, 1992). Brenner et al (1988) have examined the issue of race and work values.…”