Strategic managenment Essay Example | Topics and Well Written Essays - 3000 words

Strategic managenment - Essay Example For example, a company may decide to lower the costs and prices of its products, in comparison to its competitors. An example is Wal-Mart, which is a chain of supermarkets and it is known to sale low cost products. This is when compared to its major competitors such as Target, Kmart, Meijer, etc. Because of its low cost products, Wal-Mart has emerged as one of the biggest and most profitable retailing units in the world (Babitsky and Mangraviti, 2013). However, this comes with a disadvantage. The main disadvantage is that Wal-Mart is forced to reduce the cost its production. This includes overhead costs such as labor, etc. Wal-Mart is a company that is known for paying its employees very low wages, and hence it has a high turnover. This is not beneficial to the company because it losses experienced labor or workforce. Another type of a competitive strategy a company may choose to follow is differentiation. This normally occurs through the various dimensions that are valued by the target customer of the organization. This is for purposes of commanding a high price or value for the product under consideration. Apple’s is a communications hardware company that uses this strategy for purposes of penetrating its target market (Gil and Reyes, 2013). Under focus, an organization would either choose to offer its products to a specific target market or segments within a market, or it may choose to offer its product to the entire market segment. A good example in this scenario is in the car industry. Mercedes Benz offers luxurious motor vehicle products to its target population. The people who can afford to drive these luxurious vehicles are the rich and the upper middle class people (Maria, 2012). This is the segment in which Mercedes Benz sales its products to. It is important to understand that the generic strategy developed by porter gives a reflection of the choices that a company makes, with the intention of gaining a competitive

Non-discrimination GATT Law

Non-discrimination GATT Law Non-discrimination is a cornerstone of GATT law Introduction The General Agreement on Tariffs and Trade is a treaty to which the U.S. and many other countries are signatories. Its purpose is to free international trade and reduce tariffs. GATT has been revised several times; each revision is called a round. The latest is the Uruguay Round of GATT requires signatories to protect intellectual property and provide similar protection of intellectual property owned by nationals and foreigners. Adherence by the U.S. to GATT has brought about numerous changes to the U.S. Patent System that brings U.S. patent law into closer harmony with the patent systems of other countries. (Oppedahl Patent Law Firm LLC, 1993). The GATT established trade principles that continue to be applied today. The most important trade principle was non-discrimination with regard to the treatment of trade in goods among countries. Article 1 of the GATT, states that any advantage given by a contracting party to a product of another country, must be extended unconditionally to a like product of all other contracting parties. The above article is the most favoured nation principle. A second rule of non-discrimination is national treatment, the principle that imported and domestic goods should be treated equally. Although non-discrimination is a cornerstone of the GATT, some exceptions are allowed. For example, custom unions, free-trade areas, and special treatment for developing countries are permitted. (Fergusson, 2007). Another principle is the open and fair application of any trade barriers. Tariffs were the most common and visible form of trade barrier at the time the GATT was established. (Fergusson, 2007). Tariffs are bound or set at maximum levels, and not to increase above the negotiated level. In general, quantitative restrictions such as quotas were not allowed, since tariffs were much easier to identify and to eventually reduce. The paper will focus on the most favoured principles and the national treatment principles. Studies and researches will be presented to evaluate the cornerstone of GATT law which is non-discrimination. Definition of Terms GATT General Agreement on Tariffs and Trade Like Products or Likeness having the same characteristics. The term applies to the products of different countries being exported and imported. The purpose of defining â€Å"Like Products† is to create a criterion by which likeness to be measured. One must described the individual criteria with some care, and after that it is possible to talk about degrees of likeness within the boundaries of those criteria or characteristics. Discrimination in economic, the definition is less favourable treatment of goods from one foreign country vis a vis the goods of another foreign country. Brief History of GATT Law After World War II a new order came in about trading. The Breton Woods Conference1 in 1944, created the International Monetary Fund2 nd the World Bank for economic restructuring and development in Western Europe. The General Agreement on Trade and Tariff was created at the first session of the Preparatory Committee of UN Conference on Trade and Employment in 1946. (Williams, 2006). The GATTs initial purpose was to negotiate tariff concessions among members and to establish a code of conduct and procedures for the resolution of trade disputes by negotiation. Successive negotiations (called rounds) have also focussed on the code of conduct for no tariff barriers. The GATT was founded on the principles of non discrimination and multilateralism in international trade. Non discrimination is expressed via unconditional Most Favoured Nation status for all contracting parties. By this convention if the tariff on imports from one country is decreased, the tariff on all imports of the same goo ds from other GATT members must be reduced. (Williams, 2006). The debacle of the 1930s led to a reassessment, realignment and restructuring of the world economy. The result of the reassessment was that tariff wars were destructive to all parties, it should not be allowed to happen again and a more coherent framework was needed. (Williams, 2006). Conventional wisdom attributes much of the prosperity that occurred in the global economy since the 1 officially known as the United Nations Monetary and Financial Conference was a gathering of delegates from 44 nations that met from July 1 to 22, 1944 in Bretton Woods, New Hampshire, to agree upon a series of new rules for the post-WWII international monetary system. 2 oversee the worlds monetary and exchange rate systems 1940s to the existence of the GATT. In particular, the GATT is lauded for the dramatic increase in world trade and (until the mid 1980s) the absence of any serious trade friction. Beginning in 1986, the Uruguay Round negotiations included the areas of tariffs, services and intellectual property. Over seven years of negotiations, the GATT agreements evolved into their current state. The Uruguay Round concluded in 1994 with numerous agreements to reduce trade barriers and institute more enforceable world trade rules. One of the major results of the Uruguay Round was the creation of the World Trade Organization (WTO), which officially began operations on January 1, 1995. The WTO is a multilateral organization with the mandate to establish enforceable trade rules, to act as a dispute settlement body and to provide a forum for further negotiations into reducing trade barriers. According to the WTO website, there are 147 WTO member countries and observer countries. 3 Beginning in 2001 and proceeding through at least 2005, the Doha Agenda represents the current round of negotiations. The Most Favoured Nation Treatment (MFN) During the first years of International Trade, Most Favoured Nation status was usually used on a dual party, state to state basis. Generally bilateral, in the late 19th and early 20th century unilateral most favoured nation clauses were imposed on Asian nations by the more powerful Western countries. One particular example of most favoured nation status is the Treaty of Nanking as part of the series of unequal 3the complete list of members is available in the WTO website. treaties. It was implemented in the aftermath of the First Opium War between Great Britain and China Qing Dynasty involving the Hong Kong islands. Most favoured nation relationships contrast with reciprocal relationships, since in reciprocal relationships a particular privilege granted by one party only extends to other parties who reciprocate that privilege, rather than to all parties with which it has a most favoured nation agreement. The Most Favoured Nation Treatment or National Trade Relation is an obligation to treat activities of a particular foreign country or its citizens at least as favourably as it treats the activities of any other country. MFN is the policy of non-discrimination in trade that provides to all trading partners the same customs and tariff treatment given to other favoured nations. The phrase most favoured maybe interpreted as especially favourable treatment but the concept of GATT is equal treatment to other party which is most favored. In the GATT the MFN obligation calls for each contracting party to grant to every other contracting party the most favourable treatment that it grants to any country with respect to imports and exports of products. (Abimbola, 2005). Article 1 of the General Agreement on Tariffs and Trade states that â€Å" with respect customs duties and charges of any kind imposed on or in connection with importation or exportation or imposed on the international transfer of payments for imports or exports and with respect to the method of levying such duties and charges, and with respect to all rules and formalities in connection with importation and exportation and with respect to all matters referred to in paragraphs 2 and 4 of Article III, any advantage, favour, privilege or immunity granted by any contracting party to any product originating in or destined for any other country shall be accorded immediately and unconditionally to other like product originating in or destined for the territories of all other contracting parties.† This clause speaks of MFN treatments fro â€Å"like products†. A 1982 GATT panel found in favour of Brazil that Spain had not lived up to GATT MFN obligation when it subdivided its cu stoms classification of coffee and applied a much higher duty on those types of coffee imported from Brazil. The panel stated that the coffees were so nearly the same that they were â€Å"like products†, and that this must be treated non discriminatorily even though no tariffs were binding by Spain on the product. GATT Article XIII stipulates that quantitative restrictions or tariff quotas on any product must be administered in a non-discriminatory fashion regarding like products, and that in administering import restrictions and tariff quotas, WTO Members shall aim to allocate shares close to that which might be expected in their absence. Article XIII provides for most-favoured-nation treatment in the administration of quantitative restrictions, and supplements the disciplines under Article I. The MFN principle has been expanded and it includes not only importation and exportation of gods but it also includes foreign investments and trade in services. (Abimbola,2005). In Bilateral Investment Treaties4 (BIT) over 1800 BITs (Abimbola, 2005) were compared with about 500 only a decade ago. In the treaties 4 the aspect of foreign investments can be found in BIT. each state generally undertakes to admit, in accordance with its laws and regulations, investments from other state. Also in the treaties are the Covered Investment, it guarantee not only national treatment, but also most favoured nation (MFN) treatment. The BIT also undertake to allow the investor the free transfer abroad of capital, profits and other sums that are related to the investment. It prohibits the expropriation of investments except in the public interest and against prompt, adequate and effective compensation. (Stevens, 2001). Exceptions to the Most Favoured Nation Rule There are some exceptions to the Most Favoured Nation rule, among them are as follows: a) Regional Integration (GATT Article XXIV). Regional integration liberalizes trade among countries within the region, while allowing trade barriers with countries outside the region. GATT Article XXIV provides that regional integration may be allowed as an exception to the Most Favoured Nation rule only if the following conditions are met. First, tariffs and other barriers to trade must be eliminated with respect to substantially all trade within the region. Second, the tariffs and other barriers to trade applied to outside countries must not be higher or more restrictive than they were prior to establishment of regional integration. Regional integration has a vast impact on the world economy today and is the subject of frequent debate in a variety of forums, including the WTO Committee on Regional Trade Agreements. b) Generalized System of Preferences The Generalized System of Preferences or â€Å"GSP† is a system that grants products originating in developing countries lower tariff rates than those normally enjoyed under Most Favoured Nation status as a special measure granted to developing countries in order to increase their export earnings and promote their development. c) Non- Application of Multilateral Trade Agreements between Particular Member States (WTO Article XIII) The Marrakesh Agreement Establishing the World Trade Organization provides that this Agreement and the Multilateral Trade Agreement in Annexes 1 and 2 shall not apply as between any Member and any other Member, when either of the following conditions are met: a) at the time the WTO went into force, Article XXXV of GATT 1947 had been invoked earlier and was effective as between original Members of the WTO which were contracting parties to GATT 1947. b) Between a Member and another Member which has acceded under Article XII only if the Member not consenting to the application has so notified the Ministerial Conference before the approval of the agreement on the terms of accession by the Ministerial Conference. d) Other Exceptions Other exceptions to the Most-Favoured-Nation principle include Article XXIV:3 regarding frontier traffic with adjacent countries, and Article I:2 regarding historical preferences which were in force at the signing of the GATT. General exceptions to the GATT that may be applied to the Most-Favoured-Nation principle include Article XX regarding General Exceptions for measures necessary to protect public morals, life and health, etc., and Article XXI regarding Security Exceptions. It is also possible to obtain a waiver to constitute an exception to the Most-Favoured-Nation principle. Under WTO Article IX:3, countries may, with the agreement of other contracting parties, waive their obligations under the agreement. National Treatment Principle National treatment stands alongside MFN treatment as one of the central principles of the WTO Agreement. Under the national treatment rule, the members must not accord discriminatory appropriate treatment between imports and like domestic products. GATT Article III requires that WTO members provide national treatment to all other members. Article III:1 stipulates the general principle that members must not apply internal taxes or other internal charges, laws, regulations and requirements affecting imported or domestic products so as to afford protection to domestic production. In relation to internal taxes or other internal charges, Article III:2 stipulates that WTO standards shall not apply standards higher than those imposed on domestic products between imported goods and â€Å"like† domestic goods, or between imported goods and a directly competitive and substitutable product. With regards to article III:4 provides that member shall accord imported products treatment no les s favourable than that accorded to â€Å"like products† of national origin. National treatment is a principle in customary international law vital to many treaty regimes. In National treatment, if a particular right, benefit or privilege is granted by a state to its own citizen, then it must be also granted to the citizen of other states while they are in the country. It is stated in the international agreements that a state must provide equal treatment to those citizen of other states that are participating in the agreement. Exceptions to National Treatment Rule Although National Treatment is a basic principle, GATT still provides exceptions as follows: Government Procurement GATT article III:8 a) permits governments to purchase domestic products preferentially, making government procurement one of the exceptions to the national treatment rule. This exception is permitted because WTO members recognize the role of government procurement in national policy. While the GATT made government procurement an exception to the national treatment rule, the Agreement on Government Procurement resulting from the Uruguay Round mandates signatories to offer national treatment in their government procurement. The national treatment rule applies only between those who have acceded to the Agreement on Government Procurement, and for others, the traditional exception is still in force. Domestic Subsidies GATT Article III:8 (b) allows for the payment of subsidies exclusively to domestic producers as an exception to the national treatment rule, under the condition that it is not in violation of other provisions in Article III and the Agreement on Subsidies and Countervailing measures. The reason for this exception is that subsidies are recognized to be an effective policy tool, and is recognized to be basically within the latitude of domestic policy authorities. However, because subsidies may have a negative effect on trade, the Agreement on Subsidies and Countervailing Measures imposes strict disciplines on the use of subsidies. GATT Articles XVIII:C Members in the early stages of development can raise their standard of living by promoting the establishment of infant industries, but this may require government support and the goal may not be realistically attainable with measures that conform to the GATT. In such cases, countries can use the provisions of GATT Article XVIII:C to notify WTO members and initiate consultations. After the consultations are completed under certain restrictions, these countries are then allowed to take measures that are inconsistent with GATT provisions excluding Articles, I, II and XIII. The GATT article XVIII:C procedure allows both border measures and violations of the national treatment obligations in order to promote domestic infant industries. Other Exceptions to National Treatment Exceptions peculiar to national treatment include the exception on screen quotas of cinematographic films under Article III:10 and Article IV. The provisions of GATT Article XX on general exceptions, Article XXI on security exceptions and WTO Article IX on waivers also apply to the national treatment rule. Problems on Trade Policies and Measures National treatment as well as MFN is invoked in WTO disputes. National treatment principle is usually invoked in conjunction with other provisions regarding MFN, quantitative restrictions, TRIMs and standards and conformity assessment. Among the countries that are having problems in trades are the United States, Korea, Indonesia and Brazil. Conclusion Under the WTO agreements, countries cannot normally discriminate between their trading partners. Grant someone a special favour (such as a lower customs duty rate for one of their products) and you have to do the same for all other WTO members. Most-favoured-nation (MFN) treatment. It is so important that it is the first article of the General Agreement on Tariffs and Trade (GATT), which governs trade in goods. MFN is also a priority in the General Agreement on Trade in Services (GATS) (Article 2) and the Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS), although in each agreement the principle is handled slightly differently. Together, those three agreements cover all three main areas of trade handled by the WTO (World Trade Organization). Some exceptions are allowed. For example, countries can set up a free trade agreement that applies only to goods traded within the group — discriminating against goods from outside. Or they can give developing countries special access to their markets. Or a country can raise barriers against products that are considered to be traded unfairly from specific countries. And in services, countries are allowed, in limited circumstances, to discriminate. But the agreements only permit these exceptions under strict conditions. In general, MFN means that every time a country lowers a trade barrier or opens up a market, it has to do so for the same goods or services from all its trading partners — whether rich or poor, weak or strong. 2. National treatment: Treating foreigners and locals equally. Imported and locally-produced goods should be treated equally — at least after the foreign goods have entered the market. The same should apply to foreign and domestic services, and to foreign and local trademarks, copyrights and patents. This principle of â€Å"national treatment† (giving others the same treatment as ones own nationals) is also found in all the three main WTO agreements (Article 3 of GATT, Article 17 of GATS and Article 3 of TRIPS), although once again the principle is handled slightly differently in each of these. National treatment only applies once a product, service or item of intellectual property has entered the market. Therefore, charging customs duty on an import is not a violation of national treatment even if locally-produced products are not charged an equivalent tax. While this is generally viewed as a desirable principle, in custom it conversely means that a state can deprive foreigners of anything of which it deprives its own citizens. An opposing principle calls for an international minimum standard of justice (a sort of basic due process) that would provide a base floor for the protection of rights and of access to judicial process. The conflict between national treatment and minimum standards has mainly played out between industrialized and developing nations, in the context of expropriations. Many developing nations, having the power to take control over the property of their own citizens, wished to exercise it over the property of aliens as well. Though support for national treatment was expressed in several controversial (and legally nonbinding) United Nations General Assembly resolutions, the issue of expropriations is almost universally handled through treaties with other states and contracts with private entities, rather than through reliance upon international custom. National treatment is an integral part of many World Trade Organization agreements. Reference: Abimbola, FO., 2005, The Most Favoured Nation Principle http://primesolicitors.com/papers/website_resource_3.pdf?PHPSESSID=0fb5d787e50d5e25a3253641c6fe4405 http://www.wto.org/english/docs_e/legal_e/legal_e.htm#GATT94 Fergusson, I. May 2007 CRS Report for Congress- The World Trade Organization: Williams, M. A, 2006 Brief History of GATT and NAFTA Womens Alternative Economic Network, http://www.greens.org/s-r/06/06-15.html The Bretton Woods Conference, 1944 http://www.state.gov/r/pa/ho/time/wwii/98681.htm http://www.law.duke.edu/lib/researchguides/gatt.html http://www.worldtradelaw.net/articles/hudeclikeproduct.pdf http://www.law.columbia.edu/library/Research_Guides/internat_law/trade_guide#general_intro Stevens, M., September, 2001, Experience in Arbitrations under the ICSID Rules pursuant to Bilateral Investment Treaties, Vol. 29, No. 8 Page 377. Chapter 2 : National Treatment Principle http://www.meti.go.jp/english/report/downloadfiles/gCT0002e.pdf

A Defense of Epicurius :: Essays Papers

You did What? To Whom? When? A defense of Epicurius. There have been many attempts at formulating a theory that accounts for our intuitions regarding the harm of death. Most theories attempt to account for this intuition by attributing the harm of death to a deprivation of some sort. That is a person is harmed when she dies because she is deprived of some good thing. This paper is a defense of Epicurius's argument regarding death as a response to deprivation theories. Before I enter into the argument proper, two statements should be made. First, I do not intend to defend hedonism in this paper. Although, I am uncomfortable defending any particular thing as having intrinsic value, I am inclined to say there must be some things other than pleasure that have intrinsic value (and the converse). However, this rejection of hedonism is in no way relevant to my defense of this argument, because the loss of goods has no bearing on death, regardless of what exactly the goods are. Second, I will define death as follows: the permanent end to existence. Since existence is a binary property (either there exists something that corresponds to x or there does not), this means that death must be instantaneous. For at any given moment one could ask, "Does Kai exist?" and receive an answer, we can narrow the time of death to an instant. Thus, death mimics a function of the form: f(x) = 1 if x < 1; f(x) = 0 if x > 1. The idea is that at every point after 1 you are dead, but at every point up to and including 1 you are alive. In other words, there is no point at which you are not either alive or dead and no point at which you are both. Now that's done. Epicurius's argument is essentially that there is no point at which we are harmed by death, and therefore death is not bad. Specifically, he formulates his argument in the following way: 1. Death is not bad for the victim before death. 2. Death is not bad for the victim after death. 3. Thus, there is no time at which death is bad for the victim. 4. Thus, death cannot be bad for the victim. A defense of Premise (1) is not hard. Since my death has not yet occurred it is impossible for it to act as a cause of anything that is occurring now.

Elements That Influence State Government Essay

According to the Wall Street journal 3 of the top 5 spending political groups in the 2010 midterm election were labor unions. The American Federation of State, County, and Municipal Employees spent 93 million on the 2010 election (The Lonely Conservative, 2012). The New York Times reported that Big Labor spent nearly $450 million in the 2008 election electing Obama and the democrats into office (The Lonely Conservative, 2012) possibly making Big Labor the biggest spender in the 2012 election. The Virginia AFL-CIO is involved in the full spectrum of the political and community issues Virginian face. At the local, county, and state level AFL-CIO has helped make important and beneficial legislation for Virginians. AFL-CIO monitors all legislation affecting the people of Virginia. The AFL-CIO worked to win against laws that would reduce unemployment benefits and lower compensation payments for injured workers who retire (AFL-CIO, 2012). The AFL-CIO’s legislative and political efforts is organizing the strength of working men and women to win good pay, retirement security, safe work environments, and broad access to quality education for their children. By mobilizing through union movement’s state-level and nationwide get-out-the-vote effort, union members elect candidates who support and will enact a working family agenda (AFL-CIO, 2012). In states that have newly appointed republican governors and lawmakers they seems to have an agenda to advance corporate influence and lower wages, suppress voting rights and eliminate worker protection on the job (AFL-CIO, 2012). The AFL-CIO slammed the Republican presidential contenders as being defenders of privilege and opponents of working people. â€Å"Each of the Republican presidential candidates, has pledged to uphold the special privileges of Wall Street and the 1 percent — privileges that have produced historic economic inequality and drowned out the voices of working people in America†(Tau, 3/13). The AFL-CIO indorsed Obama because according to Trumka â€Å"he honors the values of hard work, of mutual respect and of solving problems together—not every person for himself or herself. He believes that together we will get through the most challenging economic crisis in memory and restore opportunity for all,† Trumka also specifically cited Obama’s focus on the insourcing and the revitalization of the American manufacturing sector in the organization’s endorsement. He has worked hard to create good jobs; he has made the revival of the manufacturing sector a hallmark of his jobs agenda; he has moved aggressively to protect workers’ rights, pay and health and safety on the job; he has worked for a fair resolution of the housing crisis; and he put his confidence and administration unequivocally behind the workers and companies in the American auto industry—a move that saved hundreds of thousands of jobs and is helping to revive the economy now and for the future,† The AFL-CIO contributes a lot of money to the democratic campaign because they are in line with the belief of the party. They believe in a quality of life for the workers they represent along with the quality of life for the American people; whereas the Republican Party is for self-preservation. The American citizens that vote for the Democratic Party believe in fair wages, they believe in equality, and family values. The AFL-CIO wants to help achieve the American Dream for working families and they accomplish this through influencing public policies (AFL-CIO, 2012).

A Professional Moral Compass Essay

Ethics, a branch of philosophy refers to the values for human conduct, considering the rightness and wrongness of actions and motives. As nursing profession is an integral part of the health care environment, the nursing ethics provides the insight to the values and ethical principles governing nursing practice, conduct, and relationships. The Code of Ethics for Nurses, adopted by the American Nurses’ Association (ANA) is intended to provide definite standards of practice and conduct that are essential to the ethical discharge of the nurse’s responsibility (American Nurses Association, 2012) A nurse cultivates personal ethics through personal, cultural and spiritual values which becomes a moral compass for their professional ethics. Personal ethics in combination with the code of ethics often assist the nurses in personal and social decision making during ethical dilemma. This ability prompts them to better respond to needs of the suffering patient and their own well-being. This paper will discuss the personal, cultural, and spiritual values contributing to nurses’ individual worldview and philosophy of nursing and the moral and ethical dilemma being faced in this profession. Values Contributing to Individual’s Worldview and Philosophy of Nursing Born in a Christian middle class Western Indian family, the strict traditional values helped to embed the concept of service, trust, respect, integrity and responsibility through family, friends, education and beliefs. The personal and spiritual belief on the remarks, â€Å"Do to others as you would have them do to you†, from the New International Version of Bible has kindled the concept of service, integrity and respect at an early age of one’s personal life. The cultural quench to care for fellow humans and strive to make difference in one’s own life prompts one to accept Nursing as a profession. Acquaintance to different cultures, languages and religions influences the world views and nursing decisions in providing culturally sensitive care. The traditional spiritual and cultural moral values along with diverse worldviews became the directorial moral compass to take the right decision on behalf of the patients and personal life and empowered to improve the confidence and capability as a nurse. Values, Morals and Ethics in Nursing Practice Values, Morals and Ethics are often reflected as interweaved behavioral rules. Values are one’s fundamental beliefs developed from childhood through family and society. Morals are values that attribute to a system of beliefs. Ethics is the ability to make right and wrong decision based on adopted morals (Navran F. J. , 2010). When values, morals and ethics of an individual have influence over the nurses’ professional conduct, it often tips to conflicting situation in one’s nursing practices. One such situation is the issue of ‘abortion’. When a nurse’ spiritual doctrine is against abortion, it would be against their moral to assist in decision making to abort the baby even when the fetus is deformed, thus arising an ethical dilemma between the personal moral values and the professional ethics. Thus a communication barrier is often felt by nurses while dealing with physicians/ patients during the early days of practice in different cultures but eventually scholar to converse on behalf of the patient and to be an efficient patient advocate. The moral values adopted during the years of experience gets reformed with new believes and practices and hence enables to provide better ethical care during the nursing profession. The Codes of Ethics serves as guidelines when the nurse’s individual moral values conflict with the actions expected from their profession (American Nurses Association, 2012). Morals and Ethical Dilemmas Faced in the Health Care Field As nurse’s role in health care environment varies from caring, communicating, teaching to advocating and leadership, the likelihood of moral and ethical dilemma is inescapable. Such situations arise when there is an opposing conflict among intentions, decisions, and actions between the right and wrong. A common dilemma faced by the care providers is based on religious and spiritual background. Some religions do not support induced death by humans and nurses may have trouble supporting the patient and family about cases like abortion. Although it is the individual’s right to make decisions about their bodies, the religious values do not allow one to be a part of the procedure. Another issue is when nurses encounter’s with patients diagnosed with AIDS or other sexually acquired diseases. The nurses become judgmental towards the patient ultimately interfering in the care of such patients. Any of the above circumstances affects the behavior and decision making to provide quality care to the patients that will place nurses in ethical dilemma, and will force them to turn towards the ethical guidelines set forth by the Code of Ethics for Nurses. The nurses should always strive to safeguard patient’s right, and their well-being while maintaining professional integrity (American Nurses Association, 2010) . Conclusion Nurses’ being the important element of the health care field, their decisions along with commitment plays an essential role for the welfare and safety of humanity. Their decision making capabilities molded from the framework of their personal, cultural and spiritual values often lead them to ethical dilemma. In situation with conflicting moral values, the nurses are expected to be professional and ethical, and refer the Code of Ethics to get guidance for the ethical dilemma to allow nurses to deliver quality care. Although a nurses’ worldview is influenced by the cultural, religion and moral values, one should follow the code to maintain the respectability and integrity of their profession.