In this paper 1 we address some limitations with proposals concerning an argumentation scheme for practical reasoning grounded on action-based alternating transition systems augmented with values. In particular, we extend the machinery to enable the proper representation of, and ability to reason with, goals. This allows the more satisfactory representation of certain critical questions, and the means to explicitly record differences between agents as to what will count as the fulfillment of

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... ls and the promotion of values. It also allows us to express desires in terms of values, and to make plain the relation between a change in circumstances and the promotion and demotion of values. Three detailed examples are used to illustrate the additional kinds of problem the extensions allow us to consider.