Value was an important belief or ideal of a person in a community, serving as a motivation for action.
Following the assassination of Klingon Chancellor Gorkon and the naming of his daughter Azetbur as his successor, Montgomery Scott was willing to bet that "that Klingon bitch killed her father." He cited the fact that "They don't place the same value on life that we do," adding that following his death, "She did not shed one bloody tear." Spock, however, remained unconvinced, stating that his observation was "hardly conclusive [...] as Klingons have no tear ducts." (Star Trek VI: The Undiscovered Country)