The starting point of ethics is moral beliefs. Moral beliefs pertain to what is good, which actions are morally unacceptable, what distribution can be considered just, and so on. Ethical theory seeks to develop general criteria for good, right, just, etc., that align with the moral beliefs we share and that seem indispensable to us. On the other hand, they provide guidance in cases where our moral views are uncertain or even contradictory. An introductory booklet on ethics by Julian Nida-Rümelin, based on applied ethics, is his standard work on ethics that has accompanied generations of students through their studies. It is intended for philosophy students, ethics teachers, and all others professionally engaged in the field.