Human labor has always been the essential part of the experience of women and men and can become, when expressed in organizational contexts in which is recognised and appreciated, part of the human soul, and consequently an immense spiritual strength. The secret of a rich future development for the company is mainly based on the active and well-aware participation of all his employees. Olivetti has always believed in spiritual values, the values of science and art and culture and believes that disputes between capital and labor should be normed by ideals of justice. Finally and above all Olivetti believes "in the man, in his divine flame and in his possibility of elevation and redemption".
Keywords: Firm, human labor, value of human work, participation, recognition, ethical/ aesthetic values, development of human potential