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government should improve access to education" is a value judgment (that education is good). "People will buy less of our products if our price goes up" is not a value judgment because it is based on the fact that people tend to buy less of a more expensive product. It can be used either in a positive sense, signifying that a judgment must be made taking a value system into account, or in a disparaging sense, signifying a judgment made by personal whim rather than objective thought or evidence.

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