dic 3 50 to a 100 wordsAnswers 1Bids 33Other questions 10

What are the implications of citizens broadcasting the events of a crime as it occurs or of a community tragedy being replayed on millions of phones in the moment? Consider the theories of social control considering one of the most profound modern changes to human society: social media. Then, consider how social media may affect perceptions of crime, both as it occurs and in its aftermath.In this Discussion, you analyze social control theory in relationship to crime and social media· Analyze the degree to which social media affects social control in the current event your Instructor has chosen or in the example you contributed.· Is it practical and/or ethical to attempt to mitigate the effect of social media or media on social control? How could your response change the current event or the example you contributed?  How social media is changing the way people commit crimes and police fight them.Until the early years of the 21st century, crimes tended to be committed away from the eyes of the majority of society, with traditional media broadcasting information about them often on their own terms. Ray Surette writes that the advent of social media in the past decade has led to a new type of ‘performance’ crimes, where people create accounts of their law-breaking through text, images and video, which are then digitally distributed to the public on a large scale. He comments that social media has also opened up new ways of combating crime for the police, who can take advantage of the self-surveillance of those who publicize their crimes on social media. In 2013, a 16 year old boy in Ottawa, Canada was arrested for making bomb threats to schools across North America. While sadly this type of crime is now not particularly unusual, what is different is the way in which he was caught; his extensive bragging about his anonymous phone calls on Twitter eventually brought the police to his door. Until now, those who commit crimes have preferred to try and hide their actions and identities. However in the 21st century social media world, these surreptitious crimes now compete with performance crimes like these.The core elements of contemporary performance crimes are that they are created for distribution via social media and involve both willing and unwilling performers. Performance crime can be of two types.  The first is a sort of ‘informed consent’ performance where the actors are aware of the production (sometimes recording or filming it themselves) and at least tacitly support its subsequent distribution — in this sense a crime performer is ‘behaving for the camera’ similar to an actor in a play. The second involves an uninformed, unwitting performance produced without performer knowledge or acquiescence — here a person is being recorded in a production similar to a nature documentary.  Social media have caused performances of both types to explode.These performances are no longer rare events place and time bound to physical stages and scheduled broadcasts; they are now ephemeral renditions constantly created and digitally distributed. This change came about with the transition from legacy to new media in the 1990s, which in turn has brought about changes in society and created new stressors on criminal justice systems.  The content and portrayals of crime and justice in new and legacy media look similar and the transition from one to the other has been largely seamless. The result has been a muted recognition of the substantial impact of the shift on crime and justice and the subsequent emergence of performance crime.Social Media Users as Content Producers and DistributorsWith the rise of social media a significant change has been that content consumers can also be producers of self-generated content and can be content distributors.  In the 21st century people place themselves open to the voyeuristic gaze of others in uncountable small-scale private performances that are socially mediated for public consumption on an often large scale. The isolated acts of ‘reading the newspaper or turning on the television’ have been replaced by the collective experience of posting, tweeting and ‘going viral’.   The result has been the shifting of audiences from passive to active participants and to performance emerging as a common characteristic of media content.Due to these trends, a large amount of seemingly disparate crime and justice activities by offenders and law enforcement and judicial personnel can be understood through the conceptual lens of a performance.  In this new social media reality the public not only follows crime and justice, but participates and adds their own performances, the most noticeable being performance crimes. Performance CrimeThe growth of performance crime is additionally tied to the celebrity culture that emerged in the 20th century when celebrities became a focus of public interest and becoming a celebrity a career goal.   Feeding off of this celebrity culture, social media has resulted in offenders posting pre-crime confessions, videos of themselves committing offences, and post-crime footage holding evidence and bragging about their criminal acts. In the process, these enthusiastic crime performers often generate evidence used for their conviction.  Social media-based performance crime waves include activities such as ghost riding, and the knockout game.  The social media dynamic that drives offenders to post their crime performances has also influenced the treatment of crime victims, so that ‘performance victimization’ is also a new reality and adds a public humiliation element to criminal victimization in a perverse ‘shaming-the-victim’ process.   The regular online posting of terrorism videos and the numerous terrorist group internet sites further exemplify how social media is used to produce online performance terrorism specifically tailored to multiple audiences.  The over-sharing that lies at the core of self-incriminating performances is an extension of the significance that social media have come to play culturally.   It is better to get your performance out there and be known than to be unknown in a celebrity culture, even if criminality is required.Performance Crime-fightingThe main impact of social media performances on law enforcement has been to enhance and extend surveillance.  Social media provide access to the personal diaries, photo albums, and home movies of millions of people, most of it freely provided so that the 21st century is an era of unprecedented self-surveillance.  The historical prerequisite that a person must be under suspicion to be brought under surveillance has faded, and broadly targeted, automatic, continuous surveillance is the norm. The popularity of self-surveillance makes hidden and pervasive surveillance more acceptable due to the fact that when voluntary performances are ubiquitous, surveillance is not perceived as intrusive and being in a camera’s view is no longer unusual.  Public space surveillance as non-consensual passive consent performances is exemplified by law enforcement-operated surveillance camera systems and the rise of car, body, and community surveillance camera systems.  From these systems images are regularly culled for evidence as well as news content.The lure of self-surveillance and self-promotion is such that a number of fugitives have provided enough information on social media for law enforcement to determine their identities and locations.  Unsolicited voluntary performances from offenders have also resulted in a number of posted confessions.  In these performances, offenders post scenes that clearly reflect and sometimes openly boast of their guilt.  Lastly law enforcement agencies have developed social media-based counter-performances, a common one being to pose as pedophiles to attract and capture sex offenders.   In these performances police falsely perform to lure individuals who then unknowingly perform as predators in surreptitiously recorded performance crimes.What drives crime and justice performances?In criminal justice systems, information traditionally has been textual, linear, impersonal, and paper based and flowed in one direction across loosely coupled criminal justice agencies. Social media content, in contrast, is multi-medium, digital, holistic, emotional, and image dominated.   As social media have broadened access to and altered the nature of crime and justice information, crime and justice performances have become more fluid, multi-directional products whose owners are not readily apparent.  Thus, information flows naturally in all directions through social media while in criminal justice it traditionally flowed in one downstream direction.  Substantial impacts on criminal justice systems from the emergence of free-wielding social media linked crime and justice performances were unavoidable.It is therefore not surprising that social media created both issues and opportunities for criminal justice.  Social media performances will alter the way crime is committed by offenders, cases are processed by criminal justice agencies, and justice is experienced by citizens. The most noticeable effect is through ‘performance crime’ committed to gain attention, but other less visible effects on criminal justice such as on juror behavior will be equally significant. The growth of performance crime and justice is producing a unique set of phenomena that criminal justice systems worldwide will have to manage.This article is based on the paper, “Performance Crime and Justice” in Current Issues in Criminal Justice. Please read our comments policy before commenting. Note:  This article gives the views of the author, and not the position of USAPP – American Politics and Policy, nor the London School of Economics.Shortened URL for this post: http://bit.ly/1KcPPCthttp://blogs.lse.ac.uk/usappblog/2016/01/28/how-social-media-is-changing-the-way-people-commit-crimes-and-police-fight-them/

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investigative journal (course: investigative digital forensics)Answers 1Bids 37Other questions 10

Throughout this course, you will be keeping an investigative journal. The purpose of this journal is to archive any artifacts and information that may support your final projects. You will submit it as part of Milestone One and receive points within the milestone rubric for this. Additionally, it will assist you by allowing you to organize information in a chronological order that you can easily retrieve when completing the final projects in the later modules. This journal can be kept as a Word document. You can compile journal entries within the same document and submit this document as one file submission at the end of the course with your Milestone One submission.In your investigative journal, develop a chain of custody form to be used within a business based on forensic notes for the final project.In your investigative journal, record how data is acquired and the tools used in the final project scenario.In your investigative journal, record how data is acquired and the tools used in the final project scenario.In your investigative journal, record network analysis for the final project scenario.ISE 640 Final Project Forensic NotesUse the information in this document to help you complete your final project. Drew Patrick, a director-level employee, is stealing intellectual property from a manufacturing company. The company is heavily involved in high-end development of widgets. Drew has access to corporate secrets and files. He is planning on leaving the company, taking the intellectual property with him, and going to work for a competitor. There is suspicion of him doing this, so human resources (HR) notified the information technology (IT) department to monitor Drew’s past history. An internal investigation is launched due to Drew’s abnormal behavior. The IT department confirms that they have found large files and emails. Forensics identified unauthorized access, transmission, and storage of intellectual property by Drew. Evidence found will be used to support legal civil and criminal proceedings. Scenario ACME Construction Company designs, manufactures, and sells large construction vehicles that can cost upwards of a million dollars. They spent hundreds of thousands of hours redesigning their premier excavator. Every piece that goes into the excavator is individually designed to maximize the longevity of the equipment. Known for attention to detail, high-quality work, and industry innovation, this painstaking work is what sets ACME Construction company apart and is attributed for the excellent reputation they enjoy. This, in turn, allows them to charge a premium on their exceptionally well-built products. Drew Patrick is a senior manager directly involved with the overall development of ACME’s excavators. His role provides him with access to design documentation, schematics, support documents, and any other technical references maintained in the company’s research and development (R&D) database. The R&D database is maintained by ACME’s information technology (IT) department, which is supported by a security operations center (SOC). The SOC uses Snort as a core component of their security information and event management (SIEM) system to keep tabs on network traffic, authentication requests, file access, and log file analysis. The SIEM alerted SOC personnel of potential peer-to-peer (P2P) traffic originating from the internet protocol (IP) address associated with Drew’s computer. However, analysis of Active Directory logs indicated that Drew was not logged into his account at the time the files were transferred via the P2P application. ACME enforces two-factor authentication and does not allow for computer sharing. The SOC personnel began an incident report based on the identification of P2P traffic, which violates company policy. As per company policy, the SOC personnel gave human resources (HR) and the legal team the incident report. The legal team asked for further investigation. Upon further inspection of the P2P activity, several file transfers were discovered. The files transferred match the names of files in the R&D database containing intellectual property developed by Drew’s development team. Additionally, the files were transferred to IP addresses that are not owned or controlled by ACME Corporation. Analysis of the server access logs indicated that Drew had been logging into the R&D database for several weeks prior to the external file transfers taking place. Network logs from the Intrusion Prevention Systems (IPSs) indicated that the files of interest had been transferred to Drew’s desktop computer prior to the external transfer. ACME has a strict policy against maintaining intellectual property anywhere other than the designated servers. File access logs on the R&D servers confirmed that the account belonging to Drew had copied the files in question. At this point, fearing a loss of intellectual property, in addition to numerous policy violations, ACME called in the digital forensic team to take over the investigation. The forensics team proceeded to capture the log files from relevant computer systems and created a forensically sound copy of the hard disk drive on Drew’s computer. The log files investigated included the corporate mail, domain name server (DNS), and dynamic host configuration protocol (DHCP) servers, as well as physical access logs. Additionally, packet capture logs from the firewalls and intrusion detection system (IDS) were gathered and analyzed. This detailed investigation revealed that file transfers of intellectual property were indeed done from Drew’s computer, however, Drew’s account was not logged in at the time of the transfer. The only account active on the suspect computer was an anonymous account that had been created on 9/17/2016 at 9:57 p.m. The following notes were provided by the Forensic Team: Forensic Team Investigation Notes Notes from the investigative team about the forensic findings of the hard drive image obtained from Drew Patrick’s hard drive:  Chain of custody document was begun with the sizing of the Western Digital Hard Drive 500 GB with serial number NB497356F from Drew Patrick’s computer.  Hard drive was duplicated using forensic toolkit (FTK) software to preserve the original hard drive image. A hash was created for the original and the copied image to prove both images were the same.  The operating system of the image was Windows-based. The operating system used a new technology file system (NTFS) file structure.  The hard drive was analyzed using Autopsy and Windows Forensic Toolchest. The sort and index functions were used to isolate the files needed for further analysis. These files include types SQL, Excel, email, chat, and HTML. Slack space was also analyzed. Files and Findings EMAIL (Microsoft Outlook): Numerous emails were found that contained references to proprietary information. Some emails were to non-ACME Corporation email accounts, and they promised information pertaining to equipment design. Follow-up emails were found that asked for assurance of a promised managerial position. CHAT (AOL Instant Messenger): Several chat conversations were recovered containing information about possession of proprietary documents. SQL (Microsoft Database): SQL database files revealed proprietary information and connection logs to a remote SQL server. Two additional SQL database files were encrypted and were not successfully unencrypted. EXCEL (Microsoft Excel): Numerous Excel files were located on the hard drive. These files contained parts list and parts specifications concerning proprietary construction equipment. These files had csv and xls extensions. HTML: Recovered internet web browser cache revealed that the dark web was searched for proprietary information brokers. An email address was created to correspond in the dark web for buyer transactions called [email protected] Internet cache also revealed that YouTube was searched for the subjects “selling intellectual property” and “selling on the dark web.” Recovered internet browser history revealed pictures and illustrations on encrypting SQL database files. Internet browser history also revealed searches concerning how to exploit the vulnerabilities of an SQL database. SLACK SPACE (hidden data and temporary files): Hidden information in the slack space was revealed to contain temporary internet files on searches for “advertising stolen data” and “hacking sql servers.” These files, once revealed, were in plain text and read using Notepad.                                                                                       Deliveryfour and half pages single spacing not double please, correct and clear citations, submit your investigative journal that outlines most of the basics from each of the modules upon which you based your notes. using 12-point Times New Roman font. You should use current APA style guidelines for your citations and reference list.

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8 Final Project Milestone Two: Draft of Memo Answers 1Bids 24Other questions 10

8 Final Project Milestone Two: Draft of Memo To complete this assignment, review the prompt and grading rubric in the Milestone Two Guidelines and Rubric document. When you have finished your work, submit the assignment here for grading and instructor feedback.                        ISE 640 Milestone Two Guidelines and Rubric Overview: The milestone assignments in this course directly support you in the second final project, a memo. Consider the feedback you have received in class discussions, along with notes you have made in your non-graded investigative journal, to complete this milestone assignment. This is Milestone Two, a draft of Final Project Two: Memo. The final product will be submitted in Module Ten. Prompt: For the summative assessment, you will be taking on the role of a cybersecurity practitioner. You will need to act as a domain expert communicating to a non-expert stakeholder. For this milestone, you will be focusing on details of the investigation: resources needed, methods, and findings. Remember that the forensic notes provided to you may assist you in addressing the critical elements. Specifically, the following critical elements must be addressed:   I. Key Details: Describe how the results from the forensic investigation assisted you with resolving the incident and identifying security impacts.   II. Implications for Legal Action: Describe the accuracy, validity, and defensibility of the investigative steps that were taken.    III. Audience Appropriate: Your entire internal memo should employ brevity and consumable language while presenting the necessary information. Rubric Guidelines for Submission: Your assignment should adhere to the following formatting requirements: Write 3 to 4 double-spaced pages using 12-point Times New Roman font and one-inch margins. You should use current APA style guidelines for your citations and reference list.                               ISE 640 Final Project Forensic NotesUse the information in this document to help you complete your final project. Drew Patrick, a director-level employee, is stealing intellectual property from a manufacturing company. The company is heavily involved in high-end development of widgets. Drew has access to corporate secrets and files. He is planning on leaving the company, taking the intellectual property with him, and going to work for a competitor. There is suspicion of him doing this, so human resources (HR) notified the information technology (IT) department to monitor Drew’s past history. An internal investigation is launched due to Drew’s abnormal behavior. The IT department confirms that they have found large files and emails. Forensics identified unauthorized access, transmission, and storage of intellectual property by Drew. Evidence found will be used to support legal civil and criminal proceedings. Scenario ACME Construction Company designs, manufactures, and sells large construction vehicles that can cost upwards of a million dollars. They spent hundreds of thousands of hours redesigning their premier excavator. Every piece that goes into the excavator is individually designed to maximize the longevity of the equipment. Known for attention to detail, high-quality work, and industry innovation, this painstaking work is what sets ACME Construction company apart and is attributed for the excellent reputation they enjoy. This, in turn, allows them to charge a premium on their exceptionally well-built products. Drew Patrick is a senior manager directly involved with the overall development of ACME’s excavators. His role provides him with access to design documentation, schematics, support documents, and any other technical references maintained in the company’s research and development (R&D) database. The R&D database is maintained by ACME’s information technology (IT) department, which is supported by a security operations center (SOC). The SOC uses Snort as a core component of their security information and event management (SIEM) system to keep tabs on network traffic, authentication requests, file access, and log file analysis. The SIEM alerted SOC personnel of potential peer-to-peer (P2P) traffic originating from the internet protocol (IP) address associated with Drew’s computer. However, analysis of Active Directory logs indicated that Drew was not logged into his account at the time the files were transferred via the P2P application. ACME enforces two-factor authentication and does not allow for computer sharing. The SOC personnel began an incident report based on the identification of P2P traffic, which violates company policy. As per company policy, the SOC personnel gave human resources (HR) and the legal team the incident report. The legal team asked for further investigation. Upon further inspection of the P2P activity, several file transfers were discovered. The files transferred match the names of files in the R&D database containing intellectual property developed by Drew’s development team. Additionally, the files were transferred to IP addresses that are not owned or controlled by ACME Corporation. Analysis of the server access logs indicated that Drew had been logging into the R&D database for several weeks prior to the external file transfers taking place. Network logs from the Intrusion Prevention Systems (IPSs) indicated that the files of interest had been transferred to Drew’s desktop computer prior to the external transfer. ACME has a strict policy against maintaining intellectual property anywhere other than the designated servers. File access logs on the R&D servers confirmed that the account belonging to Drew had copied the files in question. At this point, fearing a loss of intellectual property, in addition to numerous policy violations, ACME called in the digital forensic team to take over the investigation. The forensics team proceeded to capture the log files from relevant computer systems and created a forensically sound copy of the hard disk drive on Drew’s computer. The log files investigated included the corporate mail, domain name server (DNS), and dynamic host configuration protocol (DHCP) servers, as well as physical access logs. Additionally, packet capture logs from the firewalls and intrusion detection system (IDS) were gathered and analyzed. This detailed investigation revealed that file transfers of intellectual property were indeed done from Drew’s computer, however, Drew’s account was not logged in at the time of the transfer. The only account active on the suspect computer was an anonymous account that had been created on 9/17/2016 at 9:57 p.m. The following notes were provided by the Forensic Team: Forensic Team Investigation Notes Notes from the investigative team about the forensic findings of the hard drive image obtained from Drew Patrick’s hard drive:  Chain of custody document was begun with the sizing of the Western Digital Hard Drive 500 GB with serial number NB497356F from Drew Patrick’s computer.  Hard drive was duplicated using forensic toolkit (FTK) software to preserve the original hard drive image. A hash was created for the original and the copied image to prove both images were the same.  The operating system of the image was Windows-based. The operating system used a new technology file system (NTFS) file structure.  The hard drive was analyzed using Autopsy and Windows Forensic Toolchest. The sort and index functions were used to isolate the files needed for further analysis. These files include types SQL, Excel, email, chat, and HTML. Slack space was also analyzed. Files and Findings EMAIL (Microsoft Outlook): Numerous emails were found that contained references to proprietary information. Some emails were to non-ACME Corporation email accounts, and they promised information pertaining to equipment design. Follow-up emails were found that asked for assurance of a promised managerial position. CHAT (AOL Instant Messenger): Several chat conversations were recovered containing information about possession of proprietary documents. SQL (Microsoft Database): SQL database files revealed proprietary information and connection logs to a remote SQL server. Two additional SQL database files were encrypted and were not successfully unencrypted. EXCEL (Microsoft Excel): Numerous Excel files were located on the hard drive. These files contained parts list and parts specifications concerning proprietary construction equipment. These files had csv and xls extensions. HTML: Recovered internet web browser cache revealed that the dark web was searched for proprietary information brokers. An email address was created to correspond in the dark web for buyer transactions called [email protected] Internet cache also revealed that YouTube was searched for the subjects “selling intellectual property” and “selling on the dark web.” Recovered internet browser history revealed pictures and illustrations on encrypting SQL database files. Internet browser history also revealed searches concerning how to exploit the vulnerabilities of an SQL database. SLACK SPACE (hidden data and temporary files): Hidden information in the slack space was revealed to contain temporary internet files on searches for “advertising stolen data” and “hacking sql servers.” These files, once revealed, were in plain text and read using Notepad.

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ms6010 responseAnswers 1Bids 14Other questions 10

Ashley Stukes      Swift Airlines has a significant profit dilemma on their hands based on the information provided in the case study. According to the case study, SA flights traveling from Nice to London are breaking even, which indicates that the airline is gaining no profit on these routes. Rather, they are only selling enough tickets to cover the costs of that route. On returning flights, SA is earning a revenue of $14,195 by selling 87 tickets:   [email protected]$300$5,400 [email protected]$200$5,600 [email protected]$120$1,920 [email protected]$65$975 [email protected]$30$300 87 tickets$14,295SA is losing $1,305 on these returning flights. The proposed idea of implementing a 48-hour ticket purchase for a new fare of $40 is productive, yet is insufficient to increase profit with the existing numbers. If SA were to implement these new tickets, selling the expected 15 tickets per flight, SA would only gain $600 in revenue which leaves a remaining $705 in losses. With the outgoing flights only breaking even, there is no profit to offset this loss of $705, therefore, as the proposed “production manager”, I feel as though this new ticket is insufficient to cut SA’s losses effectively. To expand, introducing this new ticket option presents a significant risk of reducing revenue even more. Business and Economy Regular tickets make up 52% of sales and 77% of the revenue for outgoing flights from London to Nice. These tickets are by far the most profitable to our company. By introducing another, cheaper option, you run the risk of reducing our most profitable tickets to replace them with less profitable options because they are cheaper. There is no guarantee that those business and economy regular customers will not be attracted by a cheaper option. What SA needs to focus on is how to increase sales of our most profitable tickets. A profitable company needs to do more than breakeven, they need to make a profit. At this current time, SA is not profitable. In order to do this successfully, lets consider the following factors:Cost of Quality: Defined as the difference between actual costs of production, selling and after-sales service and the costs that would be incurred if there were no failures during the production and/or usage of products (Collier, 2015). Cost of quality includes conformance costs (costs incurred to achieve the specified standard of quality) and non-conformance costs (cost of internal and external failure) (Collier, 2015). The cost of quality is an important factor to consider because the results are essential in on going improvements in quality of performance and processes (Collier, 2015). We do not have a lot of this information in this case study, but before implementing a new marketing option, perhaps running these reports and gaining a better understanding of SA’s cost of quality, we could determine where we could improve our quality, make equivalent and cheaper substitutions and if there are necessary quality cost cutbacks that we could make. Total Quality Management: This approach emphasizes continuous improvement through a systematic approach to quality management that focuses on customer expectations, business processes, quality of goods, and ensures employees are committed to quality improvement (Collier, 2015). SA would benefit greatly from evaluating their quality management. For SA, they should consider their flight times, on-time percentage, customer reviews, quality of food served, quality of employees (customer service), technology (buying tickets, ease of check-ins, etc.) and baggage handling (percentage of bags lost or damaged). Ticket prices are not the only factor that attracts customers. Especially business (higher paying customers) who travel for work rely on timely flights, comfort, ease of booking flights and baggage checking/claiming services. Having the cheapest tickets does not make a difference if our competitors have better total quality management than SA. Statistical Process Control: A method for monitoring, controlling and “ideally, improving a process through statistical analysis” (Collier, 2015). According to Collier (2015), SPC philosophy states that all processes exhibit intrinsic variation: however, some processes exhibit excessive variation that produces undesirable or unpredictable results. SA can utilize specialized SPC software that can control these variations in statistical analysis to ensure that quality and useful statistical analysis can result. When considering SA, this kind of software could be useful when there are variations in ticket sales, changes in software, or discounts that may account for unpredictable or undesirable results. Six Sigma: The Six Sigma approach was developed by Motorola and is a measure of standard deviation (Collier, 2015). This approach aims to improve the quality of products/services by removing defects and the causes of defects (Collier, 2015). This tool/approach can also be used to measure quality and services/products that need to be improved. Perhaps customer reviews show that customer service is down or perhaps there have been significant issues with flights being on time. Using this approach, we can identify which areas of quality need to be eliminated or improved. Relevant Costs: Are costs that are relevant to a particular decision (Collier, 2015). “Relevant costs are the future, incremental cash flows that result from a decision” and are considered avoidable costs (Collier, 2015). First, let’s identify our variable and fixed costs in this case. The flight costs and route costs are fixed costs because no matter how successful the sales are, these costs will remain the same. The passenger costs are the variable costs in this case because this cost will be impacted by the amount of sales. As along as the airline functions, the fixed costs will exist. For example, regardless of the number of passengers, plane leases, airport charges and business overhead will not change. Therefore, the passenger costs are the relevant costs in this case. Sunk Costs: Are costs that were incurred in the past and there is nothing we can do to change those earlier decisions (Collier, 2015). If SA made any down payments towards airport fees or whatever costs went in to marketing, these are considered examples of sunk costs. Cost Volume Profit: Is a method for understanding the relationship between profit, cost, and sales revenue (Collier, 2015). “CVP is concerned with understanding the relationship between changes in activity (the number of units sold) and changes in selling prices and costs (both fixed and variable) (Collier, 2015). This method would really help SA identify which tickets were most and least profitable, how reducing prices may affect profits, and what the break-even points would be with changes in volume and costs. As the “production manager”, this information is going to be what we focus on. This method will help us understand what reducing the prices of our more expensive tickets may do to our profits or what increasing our least profitable prices may do. We need to figure out how to reach our break-even point in returning flights and what possibilities we have to reach that goal. If we can establish how to reach our break-even point, we can propose how to further increase our revenue in order to become profitable.

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