WL#4760: Introduce Value Object

Affects: Server-9.x   —   Status: In-Design

Introduce a value objects class to be used by Item/Field classes.

The main value of this task is to centralize the data conversion between types.
This will ease the addition of new types (e.g., Timestamp) since data
conversion methods will no longer have to be added for each Item/Field class.
Also, by changing Item/Field classes and associates so that Value objects are
passed around instead, the amount of type conversion may be reduced since type
conversion is not done until it is actually needed. 

See also WL#4154