A similar explanation of values is provided by Smith who stated that values play an important role in the evaluation process such as judging, praising or condemning. Triandis and Williams agreed with Kluckhohn that values are preferences for actions and have strong affective components. Triandis reported that values are abstract categories Also Bailey agreed with Kluckhohn that"values are individual attributes that can affect such things as the attitudes, perceptions, needs and motivations of people'.