At the most basic form, 'culture' consists of two levels: a visible level of people's behaviour or clothing or symbols and artefacts of some form and a level of values, or an invisible level.
There are many models of cross-cultural analysis. The 'Iceberg' and the 'Onion' models are widely known. The popular 'iceberg model' of culture identifies a visible area as well as an area that is not immediately visible. This model of culture was developed by in 1979 by French and Bell.
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