Azalea Seafood Gumbo Shoppe Essay -- Business Marketing Case Study, so

Azalea Seafood Gumbo Shoppe Introduction   Ã‚  Ã‚  Ã‚  Ã‚  Found in approximately 1000 supermarkets and 300 restaurants, Azalea Seafood and Gumbo Shoppe is among the largest producers of ready-to-eat gumbo with annual revenues in 2000 of more than $1 million. The company's gumbo was their best selling item earning nearly 90% of yearly sales. Although Azalea has a competitive advantage with its tasty gumbo, Azalea is looking to maintain long-term growth and obtain a sustainable competitive advantage. In order increase its profitability, the company needs to consider options to improve its business strategies.   Ã‚  Ã‚  Ã‚  Ã‚  Currently Azalea's facilities are located in a small country side building and many large restaurants do not find it at par with their standards. This causes Azalea to lose sales from businesses like Applebee?s and Cracker Barrel. In addition, major highways for the rapid distribution of their product are not available and easily accessible. Despite the location, Azalea?s owners are satisfied with the new facility and its improved capabilities, compared to that of their old location.   Ã‚  Ã‚  Ã‚  Ã‚  In order to increase sales by 50% and help Azalea to obtain a sustainable competitive advantage, the company needs to develop four strategic plans. The first one includes staying in their current location. Staying at this location will maintain their satisfaction with the facility and allow them to maximize their efficiency. Next, Azalea should implement a Total Quality Management (...

Heart Of Darkness :: essays research papers

Every man, or woman --to be politically and socially acceptable-- has buried, within himself, beneath centuries of societal norms and restrictions, a dark side, a savage side. When a man is taken out of society, and left to create his own norms, he must rediscover those primordial instincts which have sustained his species since the beginning of its existence. Survival of the fittest, physically and intellectually, cliqued as it may be, is the foundation of these archaic yet prevalent instincts. Persons who dominate one or many through mental or physical prowess develop a sense of superiority. This feeling, if fostered by the environment, and intensified to the extreme, produces a sense of having god-like powers. A man believing himself to be a or the God is seen, by the society from which he was taken out of, as a monster. Since monsters can not be allowed to roam the civilized world, someone must be sent to destroy it. To find the monster, the person selected must take the same pat h as the monster. This path is a journey into one’s own mind, soul, or true-self. The person on this path will never see evil so singularly personified as in the face looking back at him. In taking this path, the person runs the risk of becoming the very thing he is trying to destroy. In Joseph Conrad’s macabre story Heart of Darkness, the protagonist represents the person selected to seek out and destroy the monster. Conrad uses many techniques to bring the reader into the darkness: archetype, symbolism, and foreshadowing. The theme of this classic tale is succinctly made through the words of the western philosopher Nietzsche; when fighting monsters the person fighting should be careful not to become one, and when looking into a void the person must be aware that the void also looks into him.   Ã‚  Ã‚  Ã‚  Ã‚  The readers are first introduced to the protagonist, Marlow, as he is being commissioned --by the “Company';-- to hunt down the monster, Kurtz, who is considered by some to be the main character. Marlow, a boat captain, almost nomadic in his need to travel, is also a man of simple morals, simple to the point of religious, the most prevalent commandment seen in his character is “thou shall not lie.'; Marlow, after spending a little time in London, embarks on his journey. The purpose of this journey is to find Kurtz, a man who is also employed by the “Company'; --which is in the ivory business, and has its greedy hand spread over Africa like a malignant tumor (Gatten).

Education and Co-education Schooling Systems Essay

Every coin has two sides, and my eye approaches to both of those silvery shiny sides, the positivity of coeducation is that a person learns how to interact and deal with other people and he/she develops her interpersonal skills which becomes a strong stivk to an old man when he/she enters the professional life because in that period of your life it is not necessary that you are only going to deal with girls if you are a girl or boys if you are a boy†¦. The time shows every mirror so its better to be trained from earlier clocks!! Its all depend on your character there is no advantages or disadvantages I don’t agree with some of my friends here, that there are disadvantages with co-education. It totally depends on the â€Å"INDIVIDUAL† how he/she takes the things and here â€Å"Attitude and Behavior† also plays very crucial role. If they have mutual understanding they can’t go with wrong things right. Co-education refers to a mixed schooling system, where boys and girls learn together under one single roof. A co-education school system mitigates any impartation and difference between girls and boys. They play, learn, read and write together without being discriminated by gender boundaries. The concept of co-education was believed to be introduced by the great Greek philosopher, Plato, who believed in the concept of equality for girls. However, along with some obvious advantages, the co-education schooling systems have some disadvantages as well. The following are some of the advantages and disadvantages of co-education. Advantages of Co-Education: Healthy Competition: One of the most obvious and natural advantages of the co-education system is that it promotes a healthy competition between boys and girls. There is always a natural tendency to compete with the opposite sex and to be held as the winner. Therefore, the co-education system is an excellent way to promote healthy rivalry, which often brings out the best of them. Economical: For under-developed and third-world countries, there are not enough resources to spend extravagantly on the educational budget. If these countries do not follow the mixed school system’s path, they will have to build individual schools for girls only. Therefore, the co-education or the mixed school system provides an opportunity to build fewer schools – with more money spent on the quality of education. Moreover, the co-education system also enables the school system to manage teachers with greater efficiency, since there are fewer classes to handle. Thus, the mixed schooling system is more economical when compared to a segregated schooling system. Build Confidence: It has been sometimes observed that students, with the background of a single-sex school, lack in confidence – whether they are boys or girls. On the other hand, co-education allows them to communicate with the opposite gender on a frequent basis. It develops the much required confidence in them, and they do not hesitate or hold back later in their lives. Disadvantages of Co-Education: As we know that there are numerous great advantages of co-education or mixed school system. However, it has its drawbacks as well. Following are some of the commonly observed disadvantages of a mixed school system. Lack of Concentration: Lack of concentration is a common disadvantage in a co-education system. It is natural to be attracted emotionally towards the opposite gender, which is detrimental to one’s education and advancement. Teenage crushes are quite common to be observed in the co-education system. Sexual Harassment: One of the more severe disadvantages of co-education is the increased probably of sexual harassment and molestation. There have been many reports regarding the sexual assault or harassment in the mixed schooling systems. This is harmful to the culture and the values of a society. Against the Traditions: Many people believe the co-education system to be against their traditions and cultures. Therefore, it often creates a rift among a society. Moreover, in the third-world countries, many people often restrain their daughters to go to school on the basis of co-education or the mixed schooling system. The co-education system has both the advantages and disadvantages. Basically, it depends upon one’s own perceptions, and cultural and environmental values. One should carefully consider both sides of this argument before making a conclusive decision one way or the other.

Foundation and Empire 12. Captain And Mayor

Captain Han Pritcher was unused to the luxury of his surroundings and by no means impressed. As a general thing, he discouraged self-analysis and all forms of philosophy and metaphysics not directly connected with his work. It helped. His work consisted largely of what the War Department called â€Å"intelligence,† the sophisticates, â€Å"espionage,† and the romanticists, â€Å"spy stuff.† And, unfortunately, despite the frothy shrillness of the televisors, â€Å"intelligence,† â€Å"espionage,† and â€Å"spy stuff† are at best a sordid business of routine betrayal and bad faith. It is excused by society since it is in the â€Å"interest of the State,† but since philosophy seemed always to lead Captain Pritcher to the conclusion that even in that holy interest, society is much more easily soothed than one's own conscience – he discouraged philosophy. And now, in the luxury of the mayor's anteroom, his thoughts turned inward despite himself. Men had been promoted over his head continuously, though of lesser ability – that much was admitted. He had withstood an eternal rain of black marks and official reprimands, and survived it. And stubbornly he had held to his own way in the firm belief that insubordination in that same holy â€Å"interest of the State† would yet be recognized for the service it was. So here he was in the anteroom of the mayor-with five soldiers as a respectful guard, and probably a court-martial awaiting him. The heavy, marble doors rolled apart smoothly, silently, revealing satiny walls, a red plastic carpeting, and two more marble doors, metal-inlaid, within. Two officials in the straight-lined costume of three centuries back, stepped out, and called: â€Å"An audience to Captain Han Pritcher of Information.† They stepped back with a ceremonious bow as the captain started forward. His escort stopped at the outer door, and he entered the inner alone. On the other side of the doors, in a large room strangely simple, behind a large desk strangely angular, sat a small man, almost lost in the immensity, Mayor Indbur – successively the third of that name – was the grandson of the first Indbur, who had been brutal and capable; and who had exhibited the first quality in spectacular fashion by his manner of seizing power, and the latter by the skill with which he put an end to the last farcical remnants of free election and the even greater skill with which he maintained a relatively peaceful rule. Mayor Indbur was also the son of the second Indbur, who was the first Mayor of the Foundation to succeed to his post by right of birth – and who was only half his father, for he was merely brutal. So Mayor Indbur was the third of the name and the second to succeed by right of birth, and he was the least of the three, for he was neither brutal nor capable – but merely an excellent bookkeeper born wrong. Indbur the Third was a peculiar combination of ersatz characteristics to all but himself. To him, a stilted geometric love of arrangement was â€Å"system,† an indefatigable and feverish interest in the pettiest facets of day-to-day bureaucracy was â€Å"industry,† indecision when right was â€Å"caution,† and blind stubbornness when wrong, â€Å"determination.† And withal he wasted no money, killed no man needlessly, and meant extremely well. If Captain Pritcher's gloomy thoughts ran along these lines as he remained respectfully in place before the large desk, the wooden arrangement of his features yielded no insight into the fact. He neither coughed, shifted weight, nor shuffled his feet until the thin face of the mayor lifted slowly as the busy stylus ceased in its task of marginal notations, and a sheet of close-printed paper was lifted from one neat stack and placed upon another neat stack. Mayor Indbur clasped his hands carefully before him, deliberately refraining from disturbing the careful arrangement of desk accessories. He said, in acknowledgment, â€Å"Captain Han Pritcher of Information.† And Captain Pritcher in strict obedience to protocol bent one knee nearly to the ground and bowed his head until he heard the words of release. â€Å"Arise, Captain Pritcher!† The mayor said with an air of warm sympathy, â€Å"You are here, Captain Pritcher, because of certain disciplinary action taken against yourself by your superior officer. The papers concerning such action have come, in the ordinary course of events, to my notice, and since no event in the Foundation is of disinterest to me, I took the trouble to ask for further information on your case. You are not, I hope, surprised.† Captain Pritcher said unemotionally, â€Å"Excellence, no. Your justice is proverbial.† â€Å"Is it? Is it?† His tone was pleased, and the tinted contact lenses he wore caught the light in a manner that imparted a hard, dry gleam to his eyes. Meticulously, he fanned out a series of metal-bound folders before him. The parchment sheets within crackled sharply as he turned them, his long finger following down the line as he spoke. â€Å"I have your record here, captain – complete. You are forty-three and have been an Officer of the Armed Forces for seventeen years. You were born in Loris, of Anacreonian parents, no serious childhood diseases, an attack of myo†¦ well, that's of no importance†¦ education, premilitary, at the Academy of Sciences, major, hyper-engines, academic standing†¦ hm-m-m, very good, you are to be congratulated†¦ entered the Army as Under-Officer on the one hundred second day of the 293rd year of the Foundation Era.† He lifted his eyes momentarily as he shifted the first folder, and opened the second. â€Å"You see,† he said, â€Å"in my administration, nothing is left to chance. Order! System!† He lifted a pink, scented jelly-globule to his lips. It was his one vice, and but dolingly indulged in. Witness the fact that the mayor's desk lacked that almost-inevitable atom flash for the disposal of dead tobacco. For the mayor did not smoke. Nor, as a matter of course, did his visitors. The mayor's voice droned on, methodically, slurringly, mumblingly – now and then interspersed with whispered comments of equally mild and equally ineffectual commendation or reproof. Slowly, he replaced the folders as originally, in a single neat pile. â€Å"Well, captain,† he said, briskly, â€Å"your record is unusual. Your ability is outstanding, it would seem, and your services valuable beyond question. I note that you have been wounded in the line of duty twice, and that you have been awarded the Order of Merit for bravery beyond the call of duty. Those are facts not lightly to be minimized.† Captain Pritcher's expressionless face did not soften. He remained stiffly erect. Protocol required that a subject honored by an audience with the mayor may not sit down – a point perhaps needlessly reinforced by the fact that only one chair existed in the room, the one underneath the mayor. Protocol further required no statements other than those needed to answer a direct question. The mayor's eyes bore down hard upon the soldier and his voice grew pointed and heavy. â€Å"However, you have not been promoted in ten years, and your superiors report, over and over again, of the unbending stubbornness of your character. You are reported to be chronically insubordinate, incapable of maintaining a correct attitude towards superior officers, apparently uninterested in maintaining frictionless relationships with your colleagues, and an incurable troublemaker, besides. How do you explain that, captain?† â€Å"Excellence, I do what seems right to me. My deeds on behalf of the State, and my wounds in that cause bear witness that what seems fight to me is also in the interest of the State.† â€Å"A soldierly statement, captain, but a dangerous doctrine. More of that, later. Specifically, you are charged with refusing an assignment three times in the face of orders signed by my legal delegates. What have you to say to that?† â€Å"Excellence, the assignment lacks significance in a critical time, where matters of first importance are being ignored.† â€Å"Ah, and who tells you these matters you speak of are of the first importance at all, and if they are, who tells you further that they are ignored?† â€Å"Excellence, these things are quite evident to me. My experience and my knowledge of events – the value of neither of which my superiors deny – make it plain.† â€Å"But, my good captain, are you blind that you do not see that by arrogating to yourself the right to determine Intelligence policy, you usurp the duties of your superior?† â€Å"Excellence, my duty is primarily to the State, and not to my superior.† â€Å"Fallacious, for your superior has his superior, and that superior is myself, and I am the State. But come, you shall have no cause to complain of this justice of mine that you say is proverbial. State in your own words the nature of the breach in discipline that has brought all this on.† â€Å"Excellence, my duty is primarily to the State, and not to my living the life of a retired merchant mariner upon the world of Kalgan. My instructions were to direct Foundation activity upon the planet, perfect an organization to act as check upon the warlord of Kalgan, particularly as regards his foreign policy.† â€Å"This is known to me. Continue!† â€Å"Excellence, my reports have continually stressed the strategic positions of Kalgan and the systems it controls. I have reported on the ambition of the warlord, his resources, his determination to extend his domain and his essential friendliness – or, perhaps, neutrality – towards the Foundation.† â€Å"I have read your reports thoroughly. Continue!† â€Å"Excellence, I returned two months ago. At that time, there was no sign of impending war; no sign of anything but an almost superfluity of ability to repel any conceivable attack. One month ago, an unknown soldier of fortune took Kalgan without a fight. The man who was once warlord of Kalgan is apparently no longer alive. Men do not speak of treason – they speak only of the power and genius of this strange condottiere – this Mule.† â€Å"This who?† the mayor leaned forward, and looked offended. â€Å"Excellence, he is known as the Mule. He is spoken of little, in a factual sense, but I have gathered the scraps and fragments of knowledge and winnowed out the most probable of them. He is apparently a man of neither birth nor standing. His father, unknown. His mother, dead in childbirth. His upbringing, that of a vagabond. His education, that of the tramp worlds, and the backwash alleys of space. He has no name other than that of the Mule, a name reportedly applied by himself to himself, and signifying, by popular explanation, his immense physical strength, and stubbornness of purpose.† â€Å"What is his military strength, captain? Never mind his physique.† â€Å"Excellence, men speak of huge fleets, but in this they may be influenced by the strange fall of Kalgan. The territory he controls is not large, though its exact limits are not capable of definite determination. Nevertheless, this man must be investigated.† â€Å"Hm-m-m. So! So!† The mayor fell into a reverie, and slowly with twenty-four strokes of his stylus drew six squares in hexagonal arrangements upon the blank top sheet of a pad, which he tore off, folded neatly in three parts and slipped into the wastepaper slot at his right hand. It slid towards a clean and silent atomic disintegration. â€Å"Now then, tell me, captain, what is the alternative? You have told me what ‘must' be investigated. What have you been ordered to investigate?† â€Å"Excellence, there is a rat hole in space that, it seems, does not pay its taxes.† â€Å"Ah, and is that all? You are not aware, and have not been told that these men who do not pay their taxes, are descendants of the wild Traders of our early days – anarchists, rebels, social maniacs who claim Foundation ancestry and deride Foundation culture. You are not aware, and have not been told, that this rat hole in space, is not one, but many; that these rat holes are in greater number than we know; that these rat holes conspire together, one with the other, and all with the criminal elements that still exist throughout Foundation territory. Even here, captain, even here!† The mayor's momentary fire subsided quickly. â€Å"You are not aware, captain?† â€Å"Excellence, I have been told all this. But as servant of the State, I must serve faithfully – and he serves most faithfully who serves Truth. Whatever the political implications of these dregs of the ancient Traders – the warlords who have inherited the splinters of the old Empire have the power. The Traders have neither arms nor resources. They have not even unity. I am not a tax collector to be sent on a child's errand.† â€Å"Captain Pritcher, you are a soldier, and count guns. It is a failing to be allowed you up to the point where it involves disobedience to myself. Take care. My justice is not simply weakness. Captain, it has already been proven that the generals of the Imperial Age and the warlords of the present age are equally impotent against us. Seldon's science which predicts the course of the Foundation is based, not on individual heroism, as you seem to believe, but on the social and economic trends of history. We have passed successfully through four crises already, have we not?† â€Å"Excellence, we have. Yet Seldon's science is known only to Seldon. We ourselves have but faith. In the first three crises, as I have been carefully taught, the Foundation was led by wise leaders who foresaw the nature of the crises and took the proper precautions. Otherwise – who can say?† â€Å"Yes, captain, but you omit the fourth crisis. Come, captain, we had no leadership worthy of the name then, and we faced the cleverest opponent, the heaviest armor, the strongest force of all. Yet we won by the inevitability of history.† â€Å"Excellence, that is true. But this history you mention became inevitable only after we had fought desperately for over a year. The inevitable victory we won cost us half a thousand ships and half a million men. Excellence, Seldon's plan helps those who help themselves.† Mayor Indbur frowned and grew suddenly tired of his patient exposition. It occurred to him that there was a fallacy in condescension, since it was mistaken for permission to argue eternally; to grow contentious; to wallow in dialectic. He said, stiffly, â€Å"Nevertheless, captain, Seldon guarantees victory over the warlords, and I can not, in these busy times, indulge in a dispersal of effort. These Traders you dismiss are Foundation-derived. A war with them would be a civil war. Seldon's plan makes no guarantee there for us – since they and we are Foundation. So they must be brought to heel. You have your orders.† â€Å"Excellence-â€Å" â€Å"You have been asked no question, captain. You have your orders. You will obey those orders. Further argument of any sort with myself or those representing myself will be considered treason. You are excused.† Captain Han Pritcher knelt once more, then left with slow, backward steps. Mayor Indbur, third of his name, and second mayor of Foundation history to be so by fight of birth, recovered his equilibrium, and lifted another sheet of paper from the neat stack at his left. It was a report on the saving of funds due to the reduction of the quantity of metal-foam edging on the uniforms of the police force. Mayor Indbur crossed out a superfluous comma, corrected a misspelling, made three marginal notations, and placed it upon the neat stack at his fight. He lifted another sheet of paper from the neat stack at his left. Captain Han Pritcher of Information found a Personal Capsule waiting for him when he returned to barracks. It contained orders, terse and redly underlined with a stamped â€Å"URGENT†Ã¢â‚¬Ëœ across it, and the whole initialed with a precise, capital â€Å"I†. Captain Han Pritcher was ordered to the â€Å"rebel world called Haven† in the strongest terms. Captain Han Pritcher, alone in his light one-man speedster, set his course quietly and calmly for Kalgan. He slept that night the sleep of a successfully stubborn man.

Observing a four-month-old baby Assignment Example | Topics and Well Written Essays - 1000 words

Observing a four-month-old baby - Assignment Example At four months, babies are able to express themselves, making themselves an active part of their social environment. Observation The focus of the observation was a male baby named Sean Darren from Pennsylvania. This baby boy is developing fast under the care of his mother. He was born with glucose-6-phosphate dehydrogenase deficiency (G6PD), thus he was recommended to avoid certain foods like beans and soya. Some drugs or medications may also be harmful for him, thus he should not be given any medicine without the doctor’s advice. At his age, Sean is beginning to show funny tricks that make him look lovelier. He can recognize familiar faces of people around him; hence he calls the attention of his mother if he sees her around when he awakes. Similarly, he does not want to go with strangers and seems to choose people he goes with. He recognizes his own platter and jolts when he sees his mother holding it. He also takes his milk to his mouth and holds the bottle with the support of a cushion or pillow. Sean cries when he is hungry and wet. He feels uncomfortable to wear wet diapers so his mother makes it a point to change his diapers every 3-4 hours or earlier when needed. At the time of the observation, he was playing with his mother who was holding a rattle. Sean focuses his attention on the little toy, and grabs the toy from his mother and drops it on the sofa. His grip at this stage is not yet strong. He does this repeatedly, while his mother keeps on picking the toy and giving it to Sean. At times, Sean would hold the toy to his mouth and attempt to bite it but fails to do so because he could not place the handle of the toy exactly into his mouth. When he got tired, he turned to his mother’s ring and tried to take it but failed because the ring is in her mother’s finger. After a while, his attention was led to his feet, and he held his feet for more than three minutes while he laughed at his mother whom he thought was talking to him. Sea n smiles a lot when he is playing with colorful things. He has some colorful toys hanging above his crib. He tries to get hold of them by raising his hand while lying on his sleeping cushion. When carried by his mother, the little boy would grab anything, especially colorful things he sees around him. If he is successful in taking what he wants, he would usually take it to his mouth and chew. He drools while he plays with the object in his mouth. Age Based on his behavior and actions, Sean looks like a four-month old baby. Four-month-old babies are nice to hold because they can already react to stimuli in their environment. From looking at things and staring at them, four-year-olds are able to grab them and explore using their hands and mouth. Just like other four-year-old kids, Sean would take something and bring it to his mouth. At his age, he can roll on his side and sleep on his chest and crawl at short distances. With support from his mother, Sean can put his weight on his feet but is unable to stand on his own or even with support. Moreover, four-month-old babies can interact with people around them. They smile and giggle at people who are smiling at them. According to the Cooperative Extension Website, when tickled, these babies could laugh loud and babble. Additionally, four-month olds prefer sitting with support than lying on their backs. They can roll from side to side, lift their head forward, grab things around them, and put things inside

Writing Essay Example | Topics and Well Written Essays - 250 words - 1

Writing - Essay Example The system accepts one’s driving license as a proof of citizenship. This move may result into many states adopting the feature into their systems; though debate keeps ranging on whether the judges shall rule against or for the case. The authorities in the state say that they shall be alert to prove on what the law stands for in Alabama. In the meantime, the A-L program will continue being effective. In the news, Elliott (2009) continues to argue that the Representative of the Revenue Department, Julie Magee is said to be very optimistic on this move to stop the earlier non-compliance concerns in the Immigration Department. Magee is quoted saying that she might not really know much on the expenditure of the A-L verify system but is very aware that the functioning of the system will benefit Alabama in a great way, from her explanation on how the system works. It may be too late for the law to restrain the move as it has already been implemented in a way, and is functioning really well. With the Hispanic population standing at about a hundred and forty five, just a minute section of the population, judge Blackburn is said to rule on the Alabama case. It is evident that the financial burden on the shoulders of the populace has been too heavy. Though the law might affect so many farmers negatively, through discouragement of the Hispanic population working on the farms, the Alabama citizens are extremely eager to get away with the

AICPA Ethics & COSO Framework for Internal Controls Essay

AICPA Ethics & COSO Framework for Internal Controls - Essay Example The first issue is about how Harold Potter gained employment and shares with Dumbledore Enterprise, a public company. Being supported by his uncle to gain entry to the company is not a serious issue. However, once he gained membership to the AICPA, there were implications that made his continuous involvement in Dumbledore risky. Section 101.01 states that a person should be independent in performance of professional services (Independence, 2011 para 1). This therefore means that once he was connected to Dumbledore as a previous employee and a shareholder, he would lose his independence and could not provide services for the company. Upon graduation, Harold decides to describe himself as 'Accountant' on his business card. Section 57 Scope & Nature of Services states that Members â€Å"...should observe the principles of the Code of Conduct in determining the scope and nature of services to be provided.† (Scope & Nature of Services, 2011 para1). There are issues with this descri ption because although he was qualified, he did not have the required level of experience to be considered a member. This therefore means that it was unethical for him to present himself as an accountant when he was not a full member. Section 191.65 forbids people to use the title CPA when they are not qualified members in Public Practice to use the designation of 'Accountant' without making disclosure of his capacity (Ethics Ruling, 2011 para 65). Clearly, Harold was not in public practice then so again, it was inappropriate to use the title of Accountant without specifying the scope of this designation. Using the Firm Name Aaron, Potter & Zzucker (3) For the sake of getting popularity and exposure in the phonebook, Harold decided to use the above name. According to Section 501.10 False Misleading or Deceptive Act in promoting or Marketing Professional Services members should not use false or deceptive means to promote their firms (Acts Discreditable, 2011 para11). Clearly, Harold Porter was working alone. There were no Aarons and Zzuckers in the firm who were CPAs. This therefore means that the use of the name was misleading. Further instruments in the Code of Ethics go against Harold in this direction. Section 502 prohibits members from advertisment, that is false, misleading and deceptive. Section 505.1 Form of Organization & Name says that members shall not practice public accounting under a name that is misleading (Form of Organization & Name, 2011 para 2). Providing Tax Services & Audit for Dumbledore (4) Although Harold did not have any experience in tax and auditing, he took the offer of his uncle to provide tax and auditing services for Dumbledore. There are two major components of the AICPA code which makes it unethical and potentially illegal for Harold to take these options. Section 201.2 Competence requires members to undertake professional services that they are reasonably expected to complete with professional competence (Competence, 2011 para2 ). Since Harold had never done tax and auditing before, it was wrong to do the books of a public company without any supervision because there was no assurance that he had the necessary professional competence. Section 57 Scope & Nature of Services states that members should observe the principles of the Code of Professional Conduct in