One of the differential attribute of this book is the central approach, which we have employed in the course of writing. The centrality of arguments in business ethics and ethical theories in perspective remains a key edge that differentiates this book from the rest. This book is a collection of theories, beliefs and arguments. It is no less vital because of this; indeed we believe it to be profoundly important. With its root set in argumentation, we seek and aim to help you the reader to gain confidence in understanding the various ethical perspectives and stances. Most ethically charged situations are arenas for competing arguments, even some arguments are charged weak or fraudulent. Dealing with controversial and unethical issues must inevitably involve debate and thought and we believe that a primary objective of a book on fundamentals of business ethics and values should develop the skills of argumentation and thought to individuals, both at the local and global level. Therefore our objective has been to provide you with the knowledge and an understanding of the necessary ethical and moral fundamentals to be able to form your own reasoned arguments and ethically informed judgments on the many varied and complex issues that ensue in personal and business life. The opinions and beliefs that we, as human beings tend to hold and the behaviors that we may display in different situations are likely to be affected by a range of issues, including the support of others, our dependents, the risks associated with the issue, where power lies and our respective values. Equally important, the book contributes immensely, as the title reflects, the subject of ethics and values, since we believe that values are important elements in understanding ethical reasoning, conduct and moral behavior. Values and virtues can be said to act as triggers and filters for stimulating responses to ethically implicated situations. However in doing so, we do not claim that certain values are superior to others.