The structural core of Hofstede and Hofstede's (2005) onion is made up of values
(p. 8). According to Hofstede and Hofstede, values are beliefs or feelings, such as good
versus evil, abnormal versus normal, or moral versus immoral — in his words, "broad
tendencies to prefer certain states of affairs over others" (p. 8). They are developed early
in life; they are one of the most hidden layers of culture and are invisible to the outsider
(Hofstede and Hofstede, 2005). Values are about how it should be, Hofstede found; "if
one asks why they act as they do, people may say they just 'know' or 'feel' how to do the right thing. Their heart or their conscience tells them" (p. 10). Since values develop in a
person's youth, they are almost unconsciously imprinted (p. 10).