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What's Your Culture Worth?      In creating Setpoint, the
founders had a pretty good idea of the sort of company culture
they wanted to build. It didn't occur to them that what they
came up with would become one of the company's most valuable
assets      Steve Peterson says he had no particular agenda when
he dropped by Setpoint for a visit late in the summer of 2000.
He certainly wasn't thinking about a merger.      The truth is,
he had his hands full with his own company, Petersen Inc., which
his father had started 40 years before in a garage behind his
house. Since then the business had grown to more than $35
million in sales, with some 300 employees making everything from
tunnel-boring machines to aerospace components, and was poised
to grow by another 60% in the coming year without any additional
acquisitions. It was a prospect that both excited Petersen and
gave him periodic bouts of anxiety, and he expected the growth
spurt to consume most