In his Preface, the author discusses the origin of conscience, a subject explored by philosophers, scientists, and theologists. Most agree Internal Moral or Natural Law appears inherent in Man, both in Western and Eastern cultures. Dippel's challenge is how to develop it in the world of business in order to facilitate practices for the common good of all. This book is not written for a broad audience, but for three specific groups. The first audience includes young leaders who require advice in forming non-profit co-operative organisations. Already established interested participants in the non-profit sector who wish for a vision of the desired future comprises the second group. Since any vision must be international, the last group includes Asian cultural and economic leaders. This is a logically formatted book consisting of six major parts. The author begins with Service and Responsibility, and then moves on to Perspective, Influence of History, Ethics, Case Studies, and Strategies. Sub headings clearly explain each of the six major topics, and all focus on the imperative of leadership. It is interesting to note this book was published at an appropriate time. The heroism exhibited on September eleventh, and the subsequent days affirmed the nation's intrinsic good. People acted with conscience, not for convenience. Almost immediately thereafter, however, corporate CEO corruption revealed flaws in our nation's character. In spite of the latter, Dippel remains undeterred in his optimism and belief that individuals with high moral values not only can, but also should make a difference in our world.