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Welfarism, a closely related theory, understands well-being as the only source of value. Well-being is what is ultimately good for a person. As a consequence, welfarism asserts that value has its origin in the states of individuals. [72] Desire theories offer a slightly different account, stating that desire satisfaction [n] is the only source ...
Although sharing a set of common values, like hockey is better than baseball or ice cream is better than fruit, two different parties might not rank those values equally. Also, two parties might disagree as to certain actions are right or wrong, both in theory and in practice, and find themselves in an ideological or physical conflict.
One of the main limitations of this theory lies in the methodology of the research. The SVS is comparatively difficult to answer, because respondents have to first read the set of 30 value items and give one value the highest as well as the lowest ranking (0 or −1, depending on whether an item is opposed to their values).
These two ways of reasoning seem to operate separately. Instrumental rationality provides intellectual tools—scientific and technological facts and theories—that appear to be impersonal, value-free means. Value rationality provides legitimate rules—moral valuations—that appear to be emotionally satisfying, fact-free ends.
A goal is challenging if it is achievable but hard to reach. Two additional factors identified by goal-setting theorists are goal commitment and self-efficacy. Commitment is a person's dedication to achieving a goal and includes an unwillingness to abandon or change the goal when meeting resistance.
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The difference between these two types of systems can be seen when people state that they hold one value system yet in practice deviate from it, thus holding a different value system. For example, a religion lists an absolute set of values while the practice of that religion may include exceptions.