https://www.lesswrong.com/posts/iCfdcxiyr2Kj8m8mT/the-shard-theory-of-human-values

TL;DR: We propose a theory of human value formation. According to this theory, the reward system shapes human values in a relatively straightforward manner. Human values are not e.g. an incredibly complicated, genetically hard-coded set of drives, but rather sets of contextually activated heuristics which were shaped by and bootstrapped from crude, genetically hard-coded reward circuitry.