According to the author, moral systems deal with our unconditional ultimate values. An ethical theory fixes the rules which allow us to distinguish good grounds and valid arguments in moral matters. The general attitude is decidedly antinaturalistic. Since value statements do not describe (perceptible) states of affairs they cannot have a truth value. Being ultimate, moral values give rise to commands which have to be obeyed most urgently, i.e., before any requirements of pudence.The author proposes his own hierarchy of values (...) which is supposed to correspond to the convictions of most normal people. The justification of a norm can only be given internally, i.e., relative to the accepted system of values. To the external question concerning the system as a whole there can be no absolute answer. Moral systems must influence the real human communicites; with respect to concrete situations within which an individual will have to take decisions a so-called system of defeasible deontic logic will be needed. The general conception is close to ``Pflichtethik'''' resting on the principle ``noblesse oblige''''. (shrink)