This document discusses distinguishing between moral and non-moral standards. It notes that moral standards deal with issues of human welfare while non-moral standards are matters of taste or preference. Moral standards are considered universally while non-moral standards can vary by culture. The document then examines characteristics of moral standards such as being impartial and promoting well-being. It also discusses types of moral dilemmas at the individual, organizational, and structural levels. Finally, it considers concepts of justice, love and freedom and argues these notions should not be discarded for a view that prioritizes only efficiency.