It depends on how often these change and who or what changes them. For some application specific settings, it's best to use an XML or config file, where the developers are the ones responsible for updating it. For other "businessy" values (like exchange rates, tax rates, etc), it's best to keep them in the database and provide a UI for users (not developers) to update.
It also depends on how many apps depend on this value, for example, if several applications depend on some setting (such as email server addres), it's best to put it in a database since it'll be easily accessible from any machine where the app is running.