Beliefs are slightly different from values, although there can be some overlap.  Our beliefs are the guidelines we use to understand how the world works.  E.g. we might believe that hard work will be rewarded, that there is a higher power or that good things will come to those that wait.  When we experience input, we will look at it through our beliefs and attempt to make that input fit into our beliefs – or recognise it as not fitting in with our beliefs.  In this case, our reaction to the input it likely to be negative or skeptical.