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A similar definition of the term “resource” may be found in REA, see Sect. 2.1 or
in the e3value concept of value object, see Sect. 2.2. Examples of resource types are
goods, land/real estate, and intellectual property. In some cases relationships can be
resources, for instance an invoice (a commitment-relationship between two actors
where one actor has to reimburse the other actor) may constitute a resource.
As the meaning and creation of relationships may vary between social structures,
we need rules for defining them. In other words, rules model what rights hold for
roles and relationships within a given social structure and how these roles and social
relationships come into existence in the same social structure. There are three types
of rules: meaning rules, derivation rules, and counts as rules.
3.3.8 Meaning Rule
A meaning rule defines what rights hold for a certain role in a social relationship
relative a social structure.
To be a king (a role) in Sweden (a social structure) entails certain privileges,
claims and powers. A privilege may be to use certain castles (but not to give them
away so being king of Sweden does not entail an ownership of the castles). Claims
include a yearly allowance from the social structure (Sweden), and the powers
encompass the right to appoint and dismiss members of court. To be the king of
Great Britain entails considerably more privileges and powers compared to Sweden.
3.3.9 Derivation Rule
A derivation rule defines how social relationships and roles come into existence. A
derivation rule tells which social relationships a social action gives rise to within a
certain social structure.
From a modeling point of view, a derivation rule can be seen as a reification
of the “results in” association in Fig. 3, which makes the association relative to a
social structure. Similarly, the “counts as” association in Fig. 3 can be reified as in
the following definition.
3.3.10 Counts As Rule
A counts as rule defines what communicative actions count as social actions relative
to a social structure.
Figure 4 summarizes the relationships between social structures, social relation-
ships, the various rights that define a social relationship within a social structure,
and the rules that define the creation of social relationships.
3.4 Value Exchanges
The notion of value exchange in value models means that something of value is
transferred from one actor to another. This exchange often includes a change of
ownership, but as the analysis above shows there are also other kinds of right
 
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