I don’t make New Year’s Resolutions, but I do take advantage of this calendar transition to review mission statements, goals, and projects. As part of this annual refocusing I came across an exercise for determining your values and prioritizing them. As I proceeded through the exercise, it occurred to me that I might be doing nothing more than recreating Abraham Maslow’s Hierarchy of Needs. Then I had an insight. His hierarchy doesn’t work for libertarians or other rational creatures.