Cyber Warfare: the Future of War

Cyber Warfare: the Future of War CHAPTER I INTRODUCTION Karl von Clausewitz defined war as an act of violence intended to compel our opponent to fulfill our will In order to attain this object fully, the enemy must be disarmed, and disarmament becomes therefore the immediate object of hostilities. At the end of the second millennium, this classification no longer describes the full spectrum of modern warfare. In the future, we will have the prospective to make war without the use of violence and fulfill the second half of von Clausewitzs definition-with software alone. Todays software intensive systems make this probable. Cyber describes systems that use mechanical or electronic systems to swap human control. Cyber warfare can be executed without violence and therefore the reliance on software intensive systems-cyber systems-can make nations exposed to warfare without violence. What is Cyber? Terms with cyber used as prefix are currently in vogue not only among some visionaries and technologists seeking new concepts, but even by the man in the street, and each has its own connotation. The term cyber is from Greek root kybernan, meaning to steer or govern and a related word Kybernetes, meaning pilot, governor, and/ or helmsman. Norbert Weiner first introduced the prefix in the 1940s in his classic works creating the field of cybernetics (which is related to cybrenetique, an older French word meaning the art of government). Cyber, in fact has been the most acceptable term due to the reason that it bridges the gap between information and governance, the two inseparable facets of control. The prefix therefore, is freely used in the following: Cyberspace. Originally coined by William Gibson in his science fiction novel Neuromancer, published in 1984, and defines it as that position within the computer where electronic activity / communication takes place. He further describes it as a place of unthinkable complexity. The term has given rise to a vocabulary of cyberterms such as cybercafes (cafes that sell coffee and computer time), cybermalls (online shopping services) and cyberjunkies (people addicted to being online). Cybernetics. It is the science of communication and control, which interfaces a monitor (human brain or an electronic machine) to other parts of a system. The function being, to compare what is happening in the system, to what should have happened and then draw the difference, which is passed on to the control system for rectification (feedback). It applies equally to organisations, machines and organisms. Cybernetics is also used to describe a general analytical approach to control, communication and other system technologies and attempts to link engineering disciplines with the related work of social scientists through the unifying threads of feedback in its most general aspects and through its interest in transfer of information. Cyberwar. A RAND Corporation synonym for information warfare, it is also sometime called netwar. Another school considers it as knowledge related conflict at the military level. However, Denis Quigley comes close by designating it as control warfare or leitenkreig in German. Cyberwar will be discussed more in detail later in the Study. Cybernation. Loosely used, it implies digitisation of various systems of an arrangement/organisation or super systems, where electronics links humans to machines, thereby immensly amplifying the human capabilities. It, in its most basic form, would indicate electronic automated management of information and knowledge. Cyber warfare (CW). It is a relatively new addition to the glossary of warfare. With the escalating use of computers in military and government, there has been a growing awareness of both a new susceptibility in national infrastructure and a new method of attacking ones enemies. There is the potential of using information systems to protect, control or attack information networks. CW could mean winning wars without firing shots, the shutting down of entire national infrastructures at the push of a button, and the complete exploitation or destruction of an enemys communication networks. It could mean threats from across the world by states with no ability to launch a conventional attack, or attacks by non-state actors using cheap laptops. There has also been talk of super-viruses shutting down nations, and how a disgruntled individual or small group could wage a war on a nation. CW is the new wonder weapon, and the new unknown threat. However, the concept of CW, and the technology on which it relies, is beset by vague depictions of the dangers it presents, or the benefits it offers. CW is conceptualised by security expert Amit Yoran, cyber-security chief at the US Department of Homeland Security and vice president of computer corporation Symantec, as the future primary theatre of operations. There is a consensus that CW is something noteworthy, but it is not clear if this consensus extends to a common understanding of what CW actually is. It is so new that there is no standard definition to describe it. This leads to one of the most frequent confusions regarding cyber warfare: its relation to Information Warfare (IW). IW is not unproblematic in definition, but can be understood as the offensive and defensive use of information and information systems to deny, exploit, corrupt, or destroy, an adversarys information, information-based processes, information systems, and computer-based networks while protecting ones own. While IW covers the territory of cyber warfare, it also covers a much broader mandate. Electronic (cyber) communication is only one aspect of IW, which includes all information operations in a conflict. Chinese strategist Sun Tzu and Napoleonic strategist Carl von Clausewitz referred to information operations, and the importance of such operations in war. IW predates electronic communication, and is not interchangeable with cyber warfare for this reason. CW involves units organized along nation-state boundaries, in offensive and defensive operations, using computers to attack other computers or networks through electronic means. Hackers and other individuals trained in software programming and exploiting the intricacies of computer networks are the primary executors of these attacks. These individuals often operate under the auspices and possibly the support of nation-state actors. In the future, if not already common practice, individual cyber warfare units will execute attacks against targets in a cooperative and simultaneous manner. Analyzing the Threat. In 2007, a denial-of-service attack was launched every 53 minutes. The 2007 FBI/Computer Security Institute study indicated that loss of revenue attributed to DDoS (dedicated denial of service) was approximately US$90,000 an hour for a retail catalog sales company. Malware is a common cyber-weapon. Malware (short for malicious software) is a computer program designed with malicious intent. This intent may be to cause annoying pop-up ads with the hope you will click on one and generate revenue, or forms of spyware, Trojans and viruses that can be used to take over your computer, steal your identity, swipe sensitive financial information or track your activities. At least five new pieces of malware emerge every two minutes, according to Kasperskys Internet Security Lab. One critical measure I monitor regularly is the number of significant events reported to Hackerwatch.Org. At the time Im writing this, in the past 24 hours, there have been more than 8 million sign ificant incidents reported. The warning signs are there, but the question remains: Are we smart enough to prepare? A key premise of this paper is that information processing-whether by equipment (computers) or by humans-is becoming a center of gravity in future warfare. Although there is much debate on the reality of the CW threat, the growing number of computer intrusions on government and non-government systems substantiate the fact that the threat is very real. The growing dependency on information and information based technologies have made us very vulnerable to hostile attacks Hence, our immediate goal must be to both imagine and define how foreign cyber attack capabilities might threaten information networks in India and what potential effects they might have. METHODOLOGY Statement of Problem This paper seeks to study and analyse the use of cyber warfare in future conflicts its implications on national security. To suggest Indias response to these cyber threats by outlining a clear, well defined cyber security strategy and suggest measures to safeguard own national security. Hypothesis As information systems permeate in military and civil lives, a new frontier is being crossed The Information Age- which will define the future wars. Cyber Warfare has become central to the way nations fight wars and is the emerging theatre in which future conflicts are most likely to occur. Cyber warfare will take the form of a devastating weapon of the future battlefield which will be integrated in the War fighting Doctrines of nations across the world. Justification of Study The premise of cyber warfare is that nations and critical infrastructure are becoming increasingly dependent on computer networks for their operation. Also as armies around the world are transforming from a platform centric to a network centric force there is increasing reliance on networking technology. With all the advantages of such connectivity come unprecedented challenges to network security. Threats to information infrastructure could be in the form of destruction, disclosure, modification of data and/or denial of service. A hostile nation or group could exploit the vulnerabilities in poorly secured network to disrupt or shut down critical functions. The protection of our information resources information assurance, will thus be one of the defining challenges of national and military security in the years to come. To take advantage of Information Technology revolution and its application as a force multiplier, the Nation and army in particular needs to focus on Cyber Security to ensure protection / defence of its information and information system assets. Many will argue that defence and intelligence computer systems of most countries including Idia are air gapped and thus, isolated from the Internet. It may appear convincing that by air gapping the networks and using superior technology, the risk may be reduced. However, this will not provide fool proof security. With the proliferation of technology at an astronomical rate, the threat of cyber terrorism will only increase. The air gapped networks are vulnerable from insiders, disgruntled employees and moles planted or recruited by cyber terrorists or their sympathisers to cause the intended damage. A cyber terrorist may impersonate a computer technician and call individuals within the targeted organisation to obtain information to penetrate a system. Once in possession of legitimate log on information, cyber terrorists will have Iegal access to a system and can insert viruses, trojan horses, or worms to expand their control of the system or shut it down. In Russia, hackers used a gas company employee to plant a trojan horse which gave them control of the nations gas pipelines. It is against this backdrop that it becomes imperative as a soldier to understand cyberspace, the threat that it poses and to suggest some steps in order to minimise, if not eliminate the menace that it would cause. Scope This study concentrates on the evolution of cyber warfare and the giant leaps that it has taken in the past decade. The entire spectrum of cyber conflict, including threat reality of cyber warfare being used as a potent and devastating weapon of the future battlefield has been covered. Further the study outlines the cyber warfare capabilities of select nations and how vulnerable India is to these threats. Finally the report outlines a cyber security strategy and recommendations for combating the cyber warfare threat in the 21st century. Methods of Data Collection The data has been collected through various journals, seminar papers and certain books on the subject. Some material has also been downloaded from the Internet. A bibliography of sources is appended at the end of the text. Organisation of the Dissertation It is proposed to study the subject under following chapters: Chapter I Introduction and Methodology. Chapter II The Future of Warfare. Information Revolution and Warfare. Defining Cyberwar. Evolution of Cyber Warfare. Chapter III Global Threat in Cyberspace. Threats in Cyberspae. How Real Is the Threat? Spectrum of Cyber Conflict. Recognition of the Cyber Warfare Threat. Chapter IV Combating the Threat. How Vulnerable are We? Cyber Security: A Few Initiatives. Def Cyber Warfare. Cyber security Strategy. Chapter V Conclusion. The Digital Battlefield. Recommendations. CHAPTER II THE FUTURE OF WARFARE So it is said, if you know others and know yourself, you will not be imperiled in a hundred battles; if you dont know others, but know yourself, you will win one and lose one; if you dont know others and dont know yourself, you will be imperiled in every single battle. -Sun Tzu Will conventional warfare remain the custom for the future or will a new wave of warfare emerge? Down through the corridors of time, wars have been fought for various reasons. Conflict arose from regional instabilities, economic and social perils, and religious animosities. In their book, War and Anti-War: Survival At The Dawn of The 21st Century, Alvin and Heidi Toffler categorize the progression of warfare into three stages or waves: agrarian, industrial, and informational. While some areas of the world still remain in the agrarian realm and some others have advanced to the industrial state, a few have broken out into a completely new era-the information age. Information Revolution and Warfare If you know the enemy and know yourself, you need not fear the result of a hundred battles .If you know yourself but not the enemy, for every victory gained you will also suffer a defeat. If you know neither the enemy nor yourself, you will succumb in every battle. This extract comes from the 6th century BC Sun Tzus The Art of War and is still as compelling today as it was two and a half millennia ago. As a matter of fact, it is in all probability safe to say that knowledge and information about ones adversary have a greater impact now than they have had at any other point in the history of warfare. At the same time, critical information is now often stored electronically in spaces reachable from the Internet, which means there is a prospective for it to leak out to ones adversary, or for the opponent corrupting it in order to affect ones decision making capabilities. There is no standardised definition of Information Warfare. However it has been defined as Actions taken to achieve information superiority by affecting adversely information, information based processes, information systems and computer based networks of the adversary, while protecting ones own information. An aim of warfare always has been to affect the enemys information systems. In the broadest sense, information systems encompass every means by which an adversary arrives at knowledge or beliefs. A narrower view maintains that information systems are the means by which an adversary exercises control over, and direction of fielded forces. Taken together, information systems are a comprehensive set of the knowledge, beliefs, and the decision making processes and systems of the adversary. The outcome sought by information attacks at every level is for the enemy to receive sufficient messages that convince him to stop fighting. Information Warfare is a form of conflict that attacks information system directly as a means to attack adversarys knowledge or beliefs. Information Warfare can be prosecuted as a component of a larger and more comprehensive set of hostile activities a net war or cyber war or it can be undertaken as the sole form of hostile activities. Most weapons, a word used to describe the lethal and nonlethal tools of warfare only have high utility against external adversaries. While most often employed against external adversaries, many of the weapons of information warfare are equally well suited for employment against internal constituencies. For example, a state or group cannot use guns or bombs against its own members; however, the weapons of Information Warfare can be used, have been used, and very likely will be used against both external and internal adversaries. Information warfare as defined by Martin Libicki has seven components: Command and Control Warfare. Intelligence based warfare. Electronic Warfare. Psychological Operations. Hacker Warfare. Economic Information Warfare. Cyber Warfare. This concept of seven components is universally recognised today, as it encompasses the entire spectrum that Information Warfare offers. Besides, it strongly argues that Information Warfare is not exclusively a military function and various actors viz. the media, private industry and civil society including civilian hackers play a key role in building a nations capability to wage Information Warfare. The role of private industry has gradually been acknowledged as cutting edge information technologies become increasingly pervasive in sensors and weapon systems. The information systems while making the military more efficient also render it vulnerable to attacks on the systems itself. Winn Schwartau, also known as the Civil Architect of Information Warfare has defined Information Warfare in this very context: Information Warfare is a conflict in which information and information systems act as both the weapons and the targets. As far as the Indian viewpoint on Information Warfare is co ncerned, history amply reveals that information was essentially viewed as a strategic resource. Kautilya, the great strategist of the Maurya period, strongly advocated the need of obtaining accurate information about the enemy forces and plans of action. In fact, he is considered to be instrumental in the victory of the Mauryans and placing Chandragupta Maurya on the Magadha throne. His astute thinking on warfare and statecraft is portrayed in the famous treatise Arthshastra. While postulating that war may not always be the right option, Kautilya espoused the importance of information and knowledge in winning wars. Information Superiority and Cyber Warfare. Information Technology is a double edged weapon. It provides vast opportunities but simultaneously introduces new vulnerabilities and threats, which may arise through computers, content and connectivity or, to put it differently, hardware, software, information and networks. Information superiority over our adversaries including militant and terrorist outfits is very essential. Non Lethal information weapons can black out communication systems, destroy valuable data and cripple the nation. Therefore, we have to act faster than any adversary. This requires defensive as well as offensive cyber warfare capabilities. Cyber warfare can be a full fledged war and vital infrastructure shall get targeted. To handle cyber wars, highest national level decision making is required, in real time and with full fall back options. For this purpose, basic building blocks include excellent monitoring tools for network traffic, web sites and databases, intrusio n detection, firewalls, encryption and decryption algorithms, public key infrastructure and remote access facilities. Offensive cyber warfare spans computer crimes and information terrorism. Everyone is under threat telephone, power supply, banks, transport, and the day to day needs. lt is important to create tools, awareness, and structures to assess threats to information resources, including military and economic espionage computer break-ins, denial-of-service, destruction and modification of data, distortion of information, forgery, control and disruption of information flow, electronic bombs, etc. ln essence, the thrust of the initiatives must lead to information assurance like life assurance. Defining Cyberwar Cyber Warfare. It is the sub-set of information warfare that involves actions taken within the cyber world. There are many cyber worlds, but the one most appropriate to cyber warfare is the Internet and related networks that share media with the Internet. Cyber Warfare as related to defence forces refers to conducting of military operations according to information related doctrine. It means disrupting or destroying information databases and communication systems. It means trying to know everything about the enemy while keeping the adversary from knowing much about oneself. It means turning the equilibrium of information and knowledge in ones favour especially if the balance of forces is not. It means using information so that less capital and labour may have to be expended. Cyberwar refers to conducting, and preparing to conduct, military operations according to information-related ideology. It means disrupting if not destroying the information and communications systems, broadly defined to include even military culture, on which an adversary relies in order to know itself: who it is, where it is, what it can do when, why it is combating, which threats to counter first, etc. It means trying to know all about an opponent while keeping it from knowing much about oneself. It means turning the balance of information and knowledge in ones favour. This form of warfare may involve diverse technologies-notably for C3I; for intelligence collection, processing, and distribution; for tactical communications, positioning, and identification-friend-or-foe (IFF); and for smart weapons systems-to give but a few examples. It may also involve electronically blinding, jamming, deceiving, overloading, and intruding into an adversarys information and communications circuit s. Yet cyberwar is not simply a set of measures based on technology. And it should not be confused with past meanings of computerized, automated, robotic, or electronic warfare. Cyber warfare requires different principles of warfare which have been derived from thousands of years of experience as documented by Sun Tzu, Clausewitz, Jomini, Liddell-Hart, and others. Some of the kinetic warfare principles apply to cyber warfare while some principles of kinetic warfare have no meaning in cyber warfare. Some principles of kinetic warfare may actually be antagonistic to cyber warfare. The various characteristics and principles of cyber warfare are as under: Waging cyber war is relatively cheap. Unlike traditional weapon technologies, acquiring information weapons does not require vast financial resources or state sponsorship. Boundaries are blurred in cyberspace. Traditional distinctions public versus private interests, warlike versus criminal behavior, geographic boundaries, such as those between nations tend to get lost in the chaotic and rapidly expanding world of cyberspace. Opportunities abound to manipulate perception in cyberspace. Political action groups and other nongovernment organisations can utilize the Internet to galvanize political support. Cyber war has no front line. Current trends suggest that the economy will increasingly rely on complex, interconnected network control systems for such necessities as oil and gas pipelines, electric grids, etc. and these will become vulnerable to cyber attacks. Cyber-warfare must have kinetic world effects. Cyber warfare is meaningless unless it affects someone or something in the non cyber world. Anonymity. Cyber warfare can be waged anonymously. Anonymity is the nature of new technologies, especially telecommunications. An anonymous attack creates two problems. Not only has a states national security been breached, but there is no one to hold accountable for the attack. Offensive Nature. Information technology and computer systems are vulnerable by nature. Therefore, taking defensive measures against the information warfare threat will always be difficult and costly. Improving the defense of information systems also contributes to the security dilemma since decreasing ones susceptibility to information warfare increases the attraction of using information warfare offensively. Cyberwar may have broad ramifications for military organization and doctrine. As noted, the literature on the information revolution calls for organizational innovations so that different parts of an institution function like interconnected networks rather than separate hierarchies. Thus cyberwar may imply some institutional redesign for a military in both intra- and inter-service areas. Moving to networked structures may require some decentralization of command and control, which may well be resisted in light of earlier views that the new technology would provide greater central control of military operations. But decentralization is only part of the picture; the new technology may also provide greater topsight-a central understanding of the big picture that enhances the management of complexity. Many treatments of organizational redesign laud decentralization; yet decentralization alone is not the key issue. The pairing of decentralization with topsight brings the real gains. Cyberwar may also imply developing new doctrines about what kinds of forces are needed, where and how to deploy them, and what and how to strike on the enemys side. How and where to position what kinds of computers and related sensors, networks, databases, etc. may become as important as the question used to be for the deployment of bombers and their support functions. Cyberwar may also have implications for the integration of the political and psychological with the military aspects of warfare. In sum, cyberwar may raise broad issues of military organization and doctrine, as well as strategy, tactics, and weapons design. It may be applicable in low- and high-intensity conflicts, in conventional and non-conventional environments, and for defensive or offensive purposes. As an innovation in warfare, I anticipate that cyberwar may be to the 21st century what blitzkrieg was to the 20th century. At a minimum, it represents an extension of the traditional importance of obtaining information in war-of having superior C3I, and of trying to locate, read, surprise, and deceive the enemy before he does the same to you. That remains important no matter what overall strategy is pursued. In this sense, the concept means that information-related factors are more important than ever due to new technologies Evolution of Cyber Warfare Since the early days of the Internet, there were individuals trying to compromise computer systems security via the network. Initially their activities were limited to defacement of web pages and motivated mostly by mere thrill seeking. In the 1990s political activists realized the potential for publicity coming with the attacks, and defacements carrying a political message became more frequent (Hacktivism). The palette of attack types also widened greatly, most notably some of them became aimed at bringing services or whole systems down, by generating excessive network traffic (denial of service, email bombardments). The first reported politically motivated cyber terrorist attack using a flood of emails was carried out by the Tamil Tigers against Sri Lankan embassies in 1998. It was successful, even as it did not bring targeted servers down, because more importantly it attracted worldwide media attention to the attackers cause. Activist groups involved in other struggles around the world soon followed with similar attempts. The diplomatic conflict between Pakistan and India over Kashmir has, since the late 1990s, been paralleled by a series of mutual cyber attacks. In the Middle East, every time political or military fight escalated between Israel and Palestinians, so did fights on the virtual battlefield. Both sides have used sophisticated techniques and well planned strategies for their cyber attacks. Pro-Palestinian attacks have been carried out by a number of terrorist groups (some of which even came up with the term cyber jihad), and pro-Jewish ones might have been coordinated by the state of Israel, though there is no clear evidence to support that. Studies have shown that Israel leads the list of countries in terms of numbers of conducted computer attacks per 10,000 Internet users. This brings us to the newest trend in cyber warfare: cyber attacks carried out by hacker groups inspired, coordinated, funded and supplied with resources by nation states. They are usually large scale and prolonged operations targeting specific systems within enemy structures. Probably the first of this type of attacks took place during the NATO air strikes against targets in Former Republic of Yugoslavia during the Kosovo violence in 2000. Targeted were all 100 of NATO servers, each subject to excessive network traffic originating mostly from Serbia, as well as Russia and China its supporters in the conflict. The cyber attacks caused serious disruptions in NATOs communication and services, lasting several days, but did not directly affect the bombing campaign. These days cyber warfare still mostly consists of uncoordinated cyber terrorism acts performed by groups whose main aim is publicity and media coverage. Gradually though the nature of cyber warfare is going to change into activities coordinated and paid for by nation states and large international terrorist networks. We can expect attacks trying to exploit vulnerabilities in critical infrastructure like telecommunication systems, airports, power plants, oil and gas infrastructure, supply of water, and military systems. In the coming years we are likely to see a quick rise in the number of cyber battles and one can imagine that in the future wars are going to be fought without dropping bombs and firing missiles. CHAPTER III GLOBAL THREAT IN CYBERSPACE Threats in cyberspace There are four fundamental categories of threats to our information and information infrastructure, characterised by the degree of structure in their attack capability and the measure of trust or access that the threat enjoys. These categories are: Unstructured External Threats. These are individual or small group of attackers who rely heavily on others tools and published vulnerabilities. They attack targets of opportunity and lack persistence against difficult targets. Structured External Threats. These are coordinated attackers i.e. hostile intelligence agencies or organised crime syndicates, which possess a deep technical knowledge of the target, strong motivation, and the capability to mount combination attacks using multiple complex tactics and techniques. Non Malicious Internal Threats. These are accidental breaches of security caused due to ignorance or malfunctioning of system. Malicious Internal Threats. Here the attackers are trusted members of the org or a less trusted support worker with some degree of access. The threats can also be classified under the following heads:

A case study on Westmount Retirement Home

A case study on Westmount Retirement Home New information can be considered valuable in terms of decision making. From new information, the derivation of new and more applicable strategies can be utilized. In this paper, an analysis on how does new information becomes a valuable asset to transform Westmount Retirement home struggles with its current accounting system which affects its profitability to a more effective Activity-based costing system that can improve overall business operations. This paper outlined both the strengths and limitation of the current cost system by Westmount and at the same time provided new elements that support the proposed Activity-based costing system and its benefits. The study also showed calculated suggested new price rates on the room options for Westmounts current and potential residents together with its proposed new fees for additional services and medical needs. Introduction A 125 Unit retirement residence was established on the year 1997. It was called Westmount Retirement home. The core purpose of this retiring home is to cater to seniors of the community. Westmount Retirement home provides both assisted living and independent supportive living options to their clients. Their current clients are divided into two segments, one is the independent supportive residents which require no assistance with the tasks of daily living, the other are assisted living residents which basically requires additional assistance which varies depending with their medical needs and degree of frailties.There are thirty-one (31) employees on Westmount that is spread across all of the retirements home several departments. There is basically several staff employed on a department that specializes on recreational activities, housekeeping, management, building maintenance and nursing. With regard to prices offered to Westmounts residents, the pricing model is actually simple and uniform for all residents and the only variance or difference is fundamentally based on the size of each room. In this study, the author will dissect the case by providing a discussion on Westmounts poor financial results in 2005; this will be followed by analyzing the companys current costing model by highlighting its strengths and limitations. Next will be a computation of the new cost per patient using the data of the current pricing model to create a new costing system. And finally, a discussion on how valuable new information can assist Westmount into creating a more suitable pricing scheme on its residents. Statement of the Problem Westmount Retirement Home has been struggling due to low profitability of its business operations as well as its current accounting system (Shomair 2008). From the low profitability standpoint, Westmount has faced stiff competition, among other local key players on their industry. Westmount has currently three main competitors namely: Chelsea Park retirement, Central park lodge and Longworth Retirement residence. Heavy competition arose due to the increasing demand for assisted and supportive living options. Thus, due to the availability of several retirement homes, key industry trends shows that a lot of potential residents are basing their decisions on residence options on the factor of cost. Regarding Westmounts current pricing model and accounting system, the company offers a standard rate (price) on numerous services to various patients and at the same time attending to individuals specific needs. The issue here is that there is no system or a defined activity-based costing (Platt and Vaysman 2000) in place to account for those varying service needs required by different residents. The obvious result here is a low profitability which can be attributed to its high operating expense. Westmounts Current pricing model: Strengths and Limitations Strengths Based on industry trends, a lot of potential residents are focusing on the cost factor on deciding which retirement home they will get into. Westmount Retirement Homes offers a very attractive and competitive pricing package by having a basic and standard pricing scheme in which the only difference in prices are from room sizes and not other care services. This has attracted a number of residents to Westmount. Not only does Westmount have a uniform price rate across all their services, it also has the most affordable prices compared to its competitors. Westmounts Package or Deal Pricing or most commonly known as a Bundled Payment (Miller 2008) provides its target market a hassle free approach on understanding the total cost of being a resident. Limitations The current costing system of Westmount does not provide any valuable information more particularly on the cost of each their services, since the only method of differentiation with their costs are on room sizes. Potential variability in costs especially on specific services in relation to clients needs is disregarded, due to the limitation of the current costing model. Substantial revenue can be lost as well with this model. As an example, , resident couples can stay at their rooms with no additional cost and have the same care and services as long as they pay for the room rate only. The current costing system does not provide any avenue or room for improvement specifically on operating expenses. For example a lot of staff hours are still being paid even without services rendered. New Costing Model Design Activity-Based Costing This new cost model will definitely improve not only the current accounting system of Westmount but its overall profitability as well. The benefits of an Activity-based costing is that instead of costs assigned to fixed costs, are now can be utilized as variable costs depending numerous activity cost pools in Westmount (Weygandt, Kimmel, Kieso 2009).In essence, it controls the companys overhead costs and leads to a more effective decision making by the management on how to improve overall finances. Room Rates A new rate will be reflected on this new costing model. To acquire a more suitable and competitive rate for Westmount, New room rates will be the computed by getting the average cost per room of all the three main competitors (see Exhibit 1). The average cost per room will provide an essential perspective on how much does the competitors charge per room (studio, one bedroom and two bedroom models) in this type of industry. Also, it can be used as the new room rate for Westmount. The purpose of which is for the discerning buyer would not only look at the room prices but also other features: such as quality of services, facilities etc. This is possible since the difference between the New Westmount prices compared to its competitors are relatively insignificant, in fact the new rate on average is cheaper than the other two competitors (Central and Longworth). Except for Chelsea Park in which Westmount can compete via other methods: for e.g. Marketing high quality services and facilitie s. Price differences because of room size will still be applicable with the new rates. Regarding the current issue with having couples share the room and services, Westmount can utilize their two bedroom units. Only one competitor has this residential type (Chelsea Park). Westmount can have the option of selling those units to couples with the new room rate without an additional charge. This will provide Westmount the ability to attract more potential residents and have those clients focus on getting a two bedroom if they want to consider being with their spouses. With these new rates alone, Westmount can generate more revenue out of its projected client base of 160 residents and in effect will increase profitability. Identifying and Matching Residents Needs Each resident may have different or special needs, contrary to the previous system in which these differences are barely nonexistent. This can be done by Westmount using proper segmentation of all its current residents, more particularly to those residents require additional services or different levels of care. This can be segmented by using a three modelled option for service fees. First are the residents with no medical needs, then with moderate medical needs and lastly those with intense medical needs, for the last two groups, they could have the option to purchase nursing and medical support at an additional cost. This also follows the activity-based costing model proposed for this company. New Prices for Additional Services and Medical Needs For those living residents with no medical needs rates, the new room costs will be the base price to be applied. On the other hand, those on the other group which require added services and medical needs would pay additional costs for each service and medical need (see Exhibit 2 for Activity-Based costing) The price of each service will be determinant to its operating cost plus 15% mark-up, to ensure adequate return to Westmounts shareholders and enough funds for necessary capital requirements. Utilization of Labor Availability As in any organization, some employees are more productive than others (Platt, and Vaysman 2000:19). With this new model the author allocated cost of each staff members compensation-related costs among the several activities in which he or she is responsible. Since a lot of man-hours are consistently wasted with the current costing system, the new system approach would be almost the exact opposite. Each resident group will now have staff available to them only when they really need them. Examples of these are dieticians employed for those patients with serious medical conditions; their hours now will be spent entirely to this resident group, in effect decreasing their total work time. And since they will now be paid on an hourly basis it will drive down costs on this support service. These hourly basis of work schedules will be applied across the board to ensure that all time spent will be productive and useful. This is also a win-win suggestion especially the extra time given to these staff members will create a much more balance in their work-life relationship. As for Westmount, obviously this will help drive down operating costs, by eliminating its current fixed costs of labour and transforming it into a variable costs which can either be seasonal depending on the demand for staff availability. Value of New information In any facet of economics most particularly in enterprise, new information that can be used to apply new strategy and other development are all considered essential and valuable. Cohen and Leviathan stated that The ability to exploit external knowledge is thus a critical component of innovative capabilities (1990:122). In this case, Westmounts administrator Helen Roswell, have noticed the low profitability of the firm and analyze what could be the causes. She acknowledges external factors could contribute to it, but her main concern was on their pricing model and total operating expenditure. This realization made Roswell think of other alternatives apart from the current cost model, especially when this current model has a direct impact on the firms overall profitability. To continue to attract more clients and still remain profitable, a new pricing model was needed to reflect the level of medical care and service required by each individual patient. Roswell has also decided that she would need to assess the true cost of each Westmounts services, and then use this information to develop a new pricing model. The price schemed for room rates specifically as aforementioned in this study will be the monthly average price of all industry players. The added or special service or medical need will be on a case to case basis in which the price will be service operational cost plus 15% mark up. This new pricing scheme can definitely alleviate Westmounts overall profitability and decrease operational expenses. Calculations: As an example for Supportive Services: Number of Employees:17 Total Cost amounted to $548, 573. Total wages is at $538, 392 Total Supplies used cost $10,181 Two (2) dieticians is compensated $18.50/hour each. 37 hours/week 48 weeks Total costs for Dieticians Wages per year: $65, 712 Estimated. Number of residents with intense medical need for dieticians 50.The total cost of the two dieticians wages for this scenario will now be allocated on an hourly basis or 25% allocation example, in which the demand for their services ( in this case the 50 residents) will be applied.

Comparing the Bible and Margaret Laurences The Stone Angel: An Examin

Comparing the Bible and Margaret Laurence's The Stone Angel: An Examination of Archetypal References Often times great novels and plays allude to religion, to mythology, or to other literary works for dramatic purposes. Shakespearean plays are perfect examples. Allusions help the reader or spectator better understand, through visualization, a character or an event in a novel. In some cases, the characters, the events, or a series of events are structured according to the people and the action in other stories, whether the stories be religious, mythological, classical, or historical. The character or the event, therefore, becomes a prototype of the character or event alluded to. A prototypical character in a novel is usually referred to as an archetype. The Stone Angel, a chronicle of Hagar Shipley's life, purposely or coincidentally parallels the Biblical story of Hagar, the Egyptian bondwoman, from the book of Genesis; thus, Hagar Shipley is an archetype of the Biblical Hagar. In fact, many of the events and people in The Stone Angel are similar to the events and people from the book of Genesis. The most important archetypal reference, however, is Hagar herself, for many of the things she does, says, and represents are indicative of the things the Biblical Hagar does, says, and represents. Aside from sharing the same name, to what extent does Hagar Shipley resemble the Egyptian Hagar, and, to what extent does The Stone Angel resemble the book of Genesis? Although both stories are very similar, they are also very different. These similarities and these differences become apparent upon examination of Hagar, John, Marvin, Bram, and the Biblical characters they parallel. As earlier stated, Hagar Shipley's character is v... ...l archetypes in The Stone Angel should consider and examine several aspects before delving into their work. As a tip, before writing anything, ask yourself to what extent, in your own view, does Hagar and all other characters match their archetypes, if at all? Are the two stories similar enough that their resemblance is, in no way, accidental? These questions will help strengthen your arguments. Bibliography and Works Cited Blewett, D.. "The Unity of the Manawaka Cycle." The World of the Novel: A Student's Guide to Margaret Laurence's The Stone Angel. Ed. Lillian Perigoe and Beverly Copping. Scarborough: Prentice Hall Inc., 1983. 36. Laurence, Margaret. The Stone Angel. Toronto: McClelland &Stewart Inc., 1988. Thomas, Dylan. "Do Not Go Gentle into that Good Night." The Stone Angel. Margaret Laurence. Toronto: McClelland & Stewart Inc.,1988. Prologue.

Fired Waitress Essay -- essays research papers

The Case of the Fired Waitress   Ã‚  Ã‚  Ã‚  Ã‚  In business it is important the a company establish some clear order of business when dealing with business ethics. Ethical business practices can build customer relationships. Unethical business practices can cause a business to lose customers. In this case study the reader will be come familiar with the ethical practice of a Red lobster store in Pleasant Hill, Pennsylvania. Problem/ Issue Identification   Ã‚  Ã‚  Ã‚  Ã‚  A waitress at the local Pennsylvania Red Lobster served a African American couple. The wife order prime rib and was not pleased with the rib or the serve of the waitress. After paying for the meal she submitted a customer comment card in the comment box. The waitress then took the comment card from the box and destroyed it. This incident caused the waitress her job. She was fired.   Ã‚  Ã‚  Ã‚  Ã‚  We can assume from this case that the waitress did not want the incident known. She may have taken other comment cards and have never been caught. We can also assume this is an isolated incident that the waitress made a big mistake. Looking at the ethical issues a comment box should be managed by the manager or higher. Restaurant employees should not have access to this box at all. The store does not have procedures that secure customer comments.   Ã‚  Ã‚  Ã‚  Ã‚  This is related to Consumer Stakeholders and External Stakeholder issues. The major overriding issues a...

Dynamic Change and Collaborative Learning Environments :: Education, Leadership and Organizational Theory

Dynamic Change and Collaborative Learning Environments The continuous transformation in educational organization requires investigation of how the organization can be equipped to collaboratively handle constant changes and still improve. Leadership and organizational theory provide the support into looking at how an organization functions and how change happens within that organization. Educational organizations are always trying to catch up; hence, a system of improvement is necessary for teachers to have direct access to in-house experts to learn. (W. W. Burke, 2008) identifies an educational environment as an â€Å"open system† because it depends on a constant connection with the environment. The literature offers many distinctions about the â€Å"what† of change, such as planned or unplanned; however, there is a lack of information about the â€Å"why† and â€Å"how† of implementing change. Burke (2008) refers to the â€Å"what† part of change as content and the â€Å"how† as the process. As stated by Burke (2008), â€Å"†¦management consulting tends to focus on the content- on what needs to be changed. The process of how to bring about the change is either ignored or left to others, especially the client, to implement† (p. 165). Dufour and Eaker (1998), report that trying to change beliefs and habits will be complex and difficult to achieve. They state, â€Å"†¦if a change initiative is to be sustained, the elements of that change must be embedded with in the culture of the school† (p. 133). As stated by Fullan (2008), â€Å"Systems can learn on a continuous basis. The synergistic result of the previous five secrets in action is tantamount to a system that learns from itself† (p 14). Performance and outcomes will always change so the system will have to learn from itself in order to move forward with changes for continual success. In addition, Bandura (1997) supports the idea of a system learning from itself when he s ays that people can and do control their own motivation and thought process using observation and self-assessment to change their behaviors and attain goals. Peer observation is one way the system (the school) can learn from itself. The Professional Learning Community as a whole is the stakeholder. Administrators, teachers, staff, and students all hold a piece to the success of a community of learners that look to increase their knowledge capacity by learning from each other.

Greek Mythology Newspaper Headlines

Hello, this is the most exquisite goddess of love and beauty, here to do my beloved job of creating love. So, this week we have advice for the lovely queen of the gods as she requested, but as she would rather not have her true name revealed, she asked to be called CheatedWife1 instead. Now, CheatedWife1, you have come to me saying that your husband Zeus, king of the gods, is a cheater and is always fraternizing with other women, mortal and divine. I must say, this is quite a sad revelation! Well, my advice to you is to try to catch these consorts, and show them just who is queen of the gods and rightful consort of Zeus! That’s it for today so see you next week with another section of advice! May love find you quickly! -AphroditeOlympus NewsThis week on Olympus, we have visiting the mortal Hercules, who will be attending the company of Lady Hera, as he was summoned. Hercules has been a wonder to the mortals, and a source of revenge for the Lady Hera because her husband Zeus is his father, and she isn’t the mother. His many extraordinary feats include: slaying the Nemean Lion, slaying the Hydra, capturing the Erymanthian Boar, slaying the Stymphalian Birds, capturing the Cretan Bull, obtain the cattle of the monster Geryon, steal the apples of the Hesperides, capture and bring back Cerubus, and many more so make sure to respect this mighty hero! Mortal NewsThis week the mortals have been involved in yet another war, one they call the Trojan War because the opposing sides are the city of Troy and the Greeks. Troy had managed to hide behind its high and protective walls for a long while, but eventually the Greeks broke through by sending a small force in the guise of a large wooden horse that they hid inside, then from there allowed the rest of their army entry and took down Troy. It has been confirmed that divine interference was the base cause of this war, although names will not be said in order to avoid a godly war. In other news the demigod Pers eus has managed to slay the hideous gorgon Medusa and take her head, a marvelous victory, for a mortal.SportsAs many of us gods and goddesses are already aware, the Olympic Games are approaching. The mortals have made this a religious event, and will pray to us for our help, but just a reminder: we must not interfere with these games as they are dedicated to Mighty Zeus and so he has decreed such. These games started with finding a priestess for the Lady Hera, but eventually became the event that involves both the mortals and us deities.

Brazil Macroeconomics Essay

The unsophisticated of choice is brazil nut for the future(a) designers it is a booming preservation, which provides some free contrast with the stagnation and ever-menti mavind phrase double-dip respite which now third estately utilize in the West. Macrostintings is concerned with the study of aggregate economy, which embodies totally nationally relevant economic indicators. The common indicators are the unemployment score, the rate of inflation, the GDP per capita, economic growth, the economic cycle, and the labor force. Since 2003, Brazils economy has been growing steadily. It has been improving its macroeconomic stability despite a subtile crisis in 2008 which saw its growth rate decline to 2.6%. In 2010 it grew by 7.6% amid re-create confidence from foreign investors. Part of the indicate for this is the high interest rates which ease up it attractive to foreign investors. Note similarly that this was its highest growth in 25 years, whilst commonwealth especiall y given that many economies were attempt at the same time.Furthermore, the continuing flows of enthronization into the manufacturing sector have provided greater guts to the economy. Note that a commonly cited causation for the economic struggle of the UK for example is its deathless trading deficit. It does non export enough, it does not manufacture enough. With natural resources such as tin, clay, uranium, platinum, petroleum, cocoa, gold, wood, and hydroelectric power (and much more), Brazil is generally recognized as one of the naturally richest countries on Earth in terms of quantity and probably the richest in terms of variety of resources.The subject existence treated here is not a comparative analysis between Brazil, an emerging economy and the declining economies of the West. Comparative analysis pull up stakes only be used curtly in order to further patronize the great performance of this economy since 2003. In the arena of macroeconomics, it is essential to loo k at things from a national and international standpoint and therefore the performance of one economy is not only congeneric to its preceding(a) performance but also relative to other economies in the world.In the ancient decade Brazils politics has combined fiscal form _or_ system of government has been used at times to stave despatch excessive inflation and encourage consumption. The reason why this has worked out is that in the long-run, the country has consistently been creating jobs both in the manufacturing and the work sectors, which in unison with fiscal policy have helped keep a hat on inflation in the one-time(prenominal) ten years. This point of success go away be analyzed inn perspicaciousness given that this country was previously cognise to have huge inflationary problems earlier to the last decade.http//www.bbc.co.ukhttp//www.indexmundi.com/brazil/economy_profile.htmlhttp//www.thomaswhite.com/explore-the-world/brazil.aspx