Referring to Ingarden's treatise 'What we do not know about values', the author attempts to define the limits of our knowledge about values. We know that values must be founded in reality. They appear in the context of an axiological situation which consists, on the one hand, of human experiences, intentions, and decisions, and, on the other hand, of processes and structures in the world that can either favor the realization of human intentions or oppose them.
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