Merriam-Webster Collegiate Dictionary - value judgment
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Value judgment
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2.
Note: in BRIT, also use 'value judgement' If you make a value judgment about something, you form an opinion about it based on your principles and beliefs and not on facts which can be checked or proved. Social scientists have grown extremely unwilling to make value judgments about cultures... N-COUNT ...Collins COBUILD Advanced Learner's English Dictionary
3.
~ n a decision or judgment about how good something is, based on opinions not facts value-added tax ~ n vat ...Longman Dictionary of Contemporary English
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