It's hard to think of an idea that's been as impactful
and as long-lasting as Abraham Maslow's Hierarchy of Needs.
Proposed in 1943 in a paper called, "A Theory of Human
Motivation", the hierarchy is intended to reflect the
universal needs of people and societies. Basic survival needs at
the bottom, more creative and transcendent needs at the top.

Over time a planning entropy is inevitable in any sized
organisation. That is to say, projects and programs make it onto
the priority list ahead of more mission-critical alternatives. This
is particularly impactful when entering a general economic
downturn, or when your organisation starts to notice that
competitors are taking market share: some kind of refocus or reset
is essential.