What is the nature of value and how can one identify the value claims made in evaluation documents? What is the proper philosophic basis for the treatment of values in evaluation? These and related concerns are addressed in this report. It is suggested that evaluation documents have a structure of claims or a conceptual design, and that, by means of philosophic analysis the philosophical assumptions may be revealed and the philosophical grounds for evaluation understood. Part 1 provides a systematic method for analysis of claim structures. The method is QUEMAC Value. QUEMAC is an acronym of six elements related to evaluation documents: question; unquestioned assumptions; event/object; method; answer/claims; concept/conceptual structures. The method and the associated technique of concept mapping are shown to be valuable in the construction of a document's philosophy and as aids to reveal the source and meaning of criteria of excellence. A Headstart program evaluation document is analyzed to illustrate the method. Philosophic questions growing from concern with the key concept of value are probed in Part II. Specific issues dealt with are: utilitarianism and evaluation; educational value; the distinction between "value" and "having values"; and the virtue/function claim. (Author/AEF)