According to the text "Evaluating a Case Study: Developing a Practical Ethical Viewpoint," Ms. Smith, Mrs. Taylor and Mr. Jones cannot agree on who deserves to win a prize for outstanding moral behaviour. The candidates are Mr. Big and Mrs. Little. The main ethical concerns are: whether one big, good act counts more than many small good acts; whether benefitting one person greatly is better than benefitting many in small ways; and whether a good act that does not benefit the actor is better than an act that does benefit him.
The approach that I would use is utilitarianism. According to this approach, the "most" moral act is the one that contributes to the greater happiness of a greater number of people. According to this idea, Mr. Big would win the award. This is because Mr. Big saved a man from drowning. However, this man was an important businessman, which means that Mr. Big also saved all of the man's employees from having to face unemployment. He benefitted the largest number of people.