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Define the problem or the issue as precisely as you can.
Has the issue been defined precisely?
How would you define the issue if you stood on the other side of it?
What led to this situation? Which part of it is the actual cause?
To whom and to what are you loyal — as people, and as part of an organisation?
What are your motives for taking this position, or making this decision?
Do those motives line up with the results you expect?
Who could this decision or action harm?
Can you discuss the decision with the people it might affect, so as to understand their point of view?
Will this position or decision still hold in the long run, as it seems to today?
Could you explain your position with a clear conscience to your manager, the CEO, the board, your family and the public?
What will the action symbolise if it is understood? And if it is misunderstood?
Under what conditions would you allow an exception to the position you are taking?