How do you feel if someone address you as "sir/ ma'm"?

With the way most people speak to each other today, it is almost a shock to be spoken to with any kind of respect. I was raised to use Sir and Ma'am and I raised my daughters to do the same. If you are in a business atmosphere, you should speak in a more formal way. When you meet a stranger, you should also speak in a more formal way. When you are with the people you work with say at a company dinner, you should still speak in a formal way to your supervisors, but employees of equal rank should be equal and you should just be able to use their names.

For me, calling someone Sir or Ma'm is a sign of respect. So, it does not matter whoever calls me Sir, as long as he/she doesn't call me Mam.

i think that sir or ma'am should be used out of respect. i mean, you wouldn't walk up to someone you don't know and say something like "hey girl!", or "you over there...". i definately have more of an issue with something like that!

I try not to sweat the small stuff. But have never desired in any way to be called sir. It always creates a kind of strange and uptight atmosphere, IMO. I think you can still be respectful without using such terms.