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The word 'values' itself has only one meaning, but multiple frames of reference:
Numeric values
Moral and ethical values
Personal values
Monetary values
Spiritual values
Values are literally measures. A value, by definition, is a quantification. Depending on the context of the use of the word, values may be expressed in either positive or negative terms. Metaphorically, the use of the word values when referring to a person related to that person's ethical or moral condition.
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Business Letters 
