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The tutorial begins by defining ethics as the foundational moral principles guiding our lives, focusing on the distinction between right and wrong behavior. It emphasizes the importance of reflecting on one's values, particularly in a workplace context. The speaker poses questions about the origins of our ethics—whether they arise from nature, nurture, or both—and notes that everyone possesses a conscience that aids in discerning ethical behavior. The discussion also invites viewers to consider their own ethical standards and whether ethics are situational or absolute. The transition is made to business ethics, indicating a forthcoming exploration of how it differs from general ethics.