values
Sociology
Management
Examples of values in the following topics:

Par Value at Maturity
 Par value is stated value or face value, with a typical bond making a repayment of par value at maturity.
 Par value, in finance and accounting, means the stated value or face value.
 From this comes the expressions at par (at the par value), over par (over par value) and under par (under par value).
 Corporate bonds usually have par values of $1,000 while municipal bonds generally have face values of $500.
 Bond price is the present value of coupon payments and the par value at maturity.

Absolute Value
 Absolute value can be thought of as the distance of a real number from zero.
 For example, the absolute value of 5 is 5, and the absolute value of −5 is also 5, because both numbers are the same distance from 0.
 The term "absolute value" has been used in this sense since at least 1806 in French and 1857 in English.
 Other names for absolute value include "numerical value," "modulus," and "magnitude."
 The absolute values of 5 and 5 shown on a number line.

Market Value vs. Book Value
 Book value is the price paid for a particular asset, while market value is the price at which you could presently sell the same asset.
 Market value is often used interchangeably with open market value, fair value, or fair market value.
 In accounting, book value or carrying value is the value of an asset according to its balance sheet account balance.
 In many cases, the carrying value of an asset and its market value will differ greatly.
 If the asset is valued on the balance at market value, then its book value is equal to the market value.

Loss Restoration
 Fixed asset values can be revised to reflect an increase or decrease in value; upward revisions can recover earlier impairment losses.
 Under US GAAP, once an asset is impaired its value cannot be increased regardless of what its fair market value is; once the value of an asset is decreased, it stays at that value unless its market value declines again.
 The asset account is debited (increased) for the increase in value or credited (decreased) for a decrease in value.
 The revaluation surplus account accounts for increases in asset value, and it also offsets any downward revisions, such as an impairment loss, in asset value.
 Only assets accounted for under the revaluation model can have their book value adjusted to market value.

Values
 Values are general principles or ideals upheld by a society.
 Cultures have values that are largely shared by their members.
 Different cultures reflect different values.
 Different cultures reflect different values.
 Members take part in a culture even if each member's personal values do not entirely agree with some of the normative values sanctioned in the culture.

Political Values
 Political cultures have values that are largely shared by their members; these are called political values.
 Today much of value theory is scientifically empirical, recording what people do value and attempting to understand why they value these things in the context of psychology, sociology, and economics.
 A value system is a set of consistent values and measures.
 A principle value is a foundation upon which other values and measures of integrity are based.
 Types of values include ethical/moral values, doctrinal/ideological (religious, political) values, social values, and aesthetic values.

Present Value and the Time Value of Money
 The time value of money is the principle that a certain amount of money today has a different buying power (value) than in the future.
 The time value of money is the principle that a certain amount of money today has a different buying power (value) than the same currency amount of money in the future.
 Time value of money: (1 + r)t x (the value of the initial investment) = future value; where r is the annual interest rate and t is the number of years.
 Alternatively, if an investment is valued at $125 and this value includes the 7% return generated over a one year time horizon, the original value of the investment or its present value is equal to (125)/(1.07) or 117.
 The time value of money is the central concept in finance theory.

Value Clusters
 With this economic shift, values began to change, too.
 People from different backgrounds tend to have different sets of values, or value systems.
 In general, the World Values Survey has revealed two major axes along which values cluster: (1) a continuum from traditional to secular values and (2) a continuum from survival to selfexpression.
 Secular values have the opposite preferences to the traditional values.
 The transition from industrial society to knowledge society is linked to a shift from survival values to selfexpression values.

Present Value of Payments
 As with any security or capital investment, the theoretical fair value of a bond is the present value of the stream of cash flows it is expected to generate.
 The bond price can be summarized as the sum of the present value of the par value repaid at maturity and the present value of coupon payments.
 The present value of coupon payments is the present value of an annuity of coupon payments.
 The present value is calculated by:
 Bond price is the present value of coupon payments and face value paid at maturity.

Defining Values
 A person will filter all of these influences and meld them into a unique value set that may differ from the value sets of others in the same culture.
 Values can strongly influence employee conduct in the workplace.
 However, hiring for values is at least as important.
 Because individual values have such strong attitudinal and behavioral effects, a company must hire teams of individuals whose values do not conflict with either each other's or those of the organization.
 Define values in the context of organizational ethics and organizational behavior