Abstract
All kinds of sensing organs in humans are able to reflect only the formal factors of objects, named formal information. It is believed, however, that not only the formal information but also the content information and value information of objects could play fundamental roles in the process of information understanding and decision-making in human thinking. Therefore, the questions of where and how the content information and the value information be produced from the formal information become critical in the theory of information understanding and decision-making. A conjectural theory that may reasonably answer the question is presented here in the paper.
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