Final answer:
Luke Cooper is Michael Scott's nephew and the new office assistant on 'The Office', introduced as an incompetent hire, representing a lesson in business ethics.
Step-by-step explanation:
The new office assistant and Michael's nephew on the show The Office is Luke Cooper. Luke is introduced in the show as the inept and unprofessional new office assistant hired by Michael Scott, who is played by Steve Carell. Michael eventually realizes that nepotism isn’t a good basis for hiring decisions, which is a valuable lesson in business ethics.