Battle of the Philippine Sea in World War II

The Battle of the Philippine Sea was fought on June 19-20, 1944, as part of the Pacific Theater of World War II (1939-1945). Having island-hopped across the Pacific Ocean, Allied forces advanced on the Mariana Islands in mid-1944. Seeking to block this thrust, the Imperial Japanese Navy dispatched a large force to the area. In the resulting battle, Allied forces sank three Japanese aircraft carriers and inflicted crippling losses on the Japanese fleet air arm. The aerial battle proved so one-sided that Allied pilots referred to it as the Great Marianas Turkey Shoot. The victory allowed Allied forces to isolate and eliminate Japanese forces on Saipan, Guam, and Tinian. Background Having recovered from their earlier carrier losses at the Coral Sea, Midway, and the Solomons Campaign, the Japanese decided to return to the offensive in mid-1944. Initiating Operation A-Go, Admiral Soemu Toyoda, Commander-in-Chief of the Combined Fleet, committed the bulk of his surface forces to striking at the Allies. Concentrated in Vice Admiral Jisaburo Ozawas First Mobile Fleet, this force was centered on nine carriers (5 fleet, 4 light) and five battleships. In mid-June with American forces attacking Saipan in the Marianas, Toyoda ordered Ozawa to strike. Vice Admiral Jisaburo Ozawa, IJN.   Public Domain Steaming into the Philippine Sea, Ozawa counted on support from Vice Admiral Kakuji Kakutas land-based planes in the Marianas which he hoped would destroy a third of the American carriers before his fleet arrived. Unknown to Ozawa, Kakutas strength had been greatly reduced by Allied air attacks on June 11-12. Alerted to Ozawas sailing by U.S. submarines, Admiral Raymond Spruance, commander of the U.S. 5th Fleet, had Vice Admiral Marc Mitschers Task Force 58 formed near Saipan to meet the Japanese advance. Consisting of fifteen carriers in four groups and seven fast battleships, TF-58 was intended to deal with Ozawa, while also covering the landings on Saipan. Around midnight on June 18, Admiral Chester W. Nimitz, Commander-in-Chief of the U.S. Pacific Fleet, alerted Spruance that Ozawas main body had been located approximately 350 miles west-southwest of TF-58. Realizing that continuing to steam west could lead to a night encounter with the Japanese, Mitscher asked permission to move just far enough west to be able to launch an air strike at dawn. Battle of the Philippine Sea Conflict: World War II (1939-1945)Dates: July 19-20, 1944Fleets and Commanders:AlliesAdmiral Raymond SpruanceVice Admiral Marc Mitscher7 fleet carriers, 8 light carriers, 7 battleships, 79 other warships, 28 submarinesJapaneseVice Admiral Jisaburo OzawaVice Admiral Kakuji Kakuta5 fleet carriers, 4 light carriers, 5 battleships, 43 other warshipsCasualties:Allies: 123 aircraftJapan: 3 carriers, 2 oilers, and approximately 600 aircraft (around 400 carrier, 200 land-based) Fighting Begins Concerned about being lured away from Saipan and opening the door for the Japanese slip around his flank, Spruance denied Mitschers request stunning his subordinate and his aviators. Knowing that battle was imminent, TF-58 deployed with its battleships to the west to provide an anti-aircraft shield. Around 5:50 a.m. on June 19, an A6M Zero from Guam spotted TF-58 and radioed a report to Ozawa before being shot down. Operating on this information, Japanese aircraft began taking off from Guam. To meet this threat, a group of F6F Hellcat fighters was launched. Vice Admiral Marc Mitscher.   U.S. Navy History and Heritage Command Arriving over Guam, they became engaged in a large aerial battle which saw 35 Japanese aircraft shot down. Fighting for over an hour, the American planes were recalled when radar reports showed inbound Japanese aircraft. These were the first wave of aircraft from Ozawas carriers which had launched around 8:30 a.m. While the Japanese had been able to make good their losses in carriers and aircraft, their pilots were green and lacked the skill and experience of their American counterparts. Consisting of 69 aircraft, the first Japanese wave was met by 220 Hellcats approximately 55 miles from the carriers. A Turkey Shoot Committing basic mistakes, the Japanese were knocked from the sky in large numbers with 41 of the 69 aircraft being shot down in less than 35 minutes. Their only success was a hit on the battleship USS South Dakota (BB-57). At 11:07 a.m., a second wave of Japanese aircraft appeared. Having launched shortly after the first, this group was larger and numbered 109 fighters, bombers, and torpedo bombers. Engaged 60 miles out, the Japanese lost around 70 aircraft before reaching TF-58. While they managed some near misses, they failed to score any hits. By the time the attacked ended, 97 Japanese aircraft had been downed. Fighter plane contrails mark the sky over Task Force 58, during the Great Marianas Turkey Shoot phase of the Battle of the Philippine Sea, June 29, 1944.   U.S. Naval History and Heritage Command A third Japanese attack of 47 aircraft was met at 1:00 PM with seven aircraft being downed. The remainder either lost their bearings or failed to press their attacks. Ozawas final attack launched around 11:30 a.m. and consisted of 82 aircraft. Arriving in the area, 49 failed to spot TF-58 and continued on to Guam. The rest attacked as planned, but sustained heavy losses and failed to inflict any damage on the American ships. Arriving over Guam, the first group was attacked by Hellcats as they attempted to land at Orote. During this engagement, 30 of the 42 were shot down. American Strikes As Ozawas aircraft were launching, his carriers were being stalked by American submarines. The first to strike was USS Albacore which fired a spread of torpedoes at the carrier Taiho. Ozawas flagship, Taiho was hit by one which ruptured two aviation fuel tanks. A second attack came later in the day when USS Cavella struck the carrier Shokaku with four torpedoes. As Shokaku was dead in the water and sinking, a damage control error aboard Taiho led to a series of explosions which sank the ship. Recovering his aircraft, Spruance again held off turning west in an effort to protect Saipan. Making the turn at nightfall, his search aircraft spent most of June 20 trying to locate Ozawas ships. Finally around 4:00 p.m., a scout from USS Enterprise (CV-6) located the enemy. Making a daring decision, Mitscher launched an attack at extreme range and with only hours remaining before sunset. Reaching the Japanese fleet, the 550 American aircraft sank two oilers and the carrier Hiyo in exchange for twenty aircraft. In addition, hits were scored on the carriers Zuikaku, Junyo, and Chiyoda, as well as the battleship Haruna. Japanese Carrier Division Three under attack by United States Navy aircraft from Task Force 58 in the battle of the Philippine Sea, late afternoon of June 20, 1944. U.S. Naval History and Heritage Command   Flying home in the darkness, the attackers began to run low on fuel and many were forced to ditch. To ease their return, Mitscher daringly ordered all of the lights in the fleet turned on despite the risk of alerting enemy submarines to their position. Landing over a two-hour span, the aircraft set down wherever was easiest with many landing on the wrong ship. Despite these efforts, around 80 aircraft were lost through ditching or crashes. His air arm effectively destroyed, Ozawa was ordered to withdraw that night by Toyoda. Aftermath The Battle of the Philippine Sea cost Allied forces 123 aircraft while the Japanese lost three carriers, two oilers, and approximately 600 aircraft (around 400 carrier, 200 land-based). The devastation wrought by American pilots on June 19 led one to comment Why, hell it was just like an old-time turkey shoot down home!† This led to the aerial fight earning the name The Great Marianas Turkey Shoot. With the Japanese air arm crippled, their carriers only became useful as decoys and were deployed as such at the Battle of Leyte Gulf. While many criticized Spruance for not being aggressive enough, he was commended by his superiors for his performance.

What Roles Do Nature And Nurture Play On Children s...

What roles do nature and nurture play in children’s language development? From a baby s first word to their first complete sentence, there s a lot to debate with their language development. The average child has a vocabulary of up to six-thousand words by the time they turn five years old (Brighthubcom, 2016). Language development is one of the most critical roles for an educator in both early childhood and primary settings. It is this ability of language development that is particularly interesting in the nature vs nurture debate. In order for educators to provide effective communication, it is important that they have the knowledge and understanding of the four key concepts of language, such as phonological, syntactic, semantic and pragmatic development and the underlying theoretical perspectives that explain the processes of language acquisition and development. Nature or, in other words, heredity refers to traits that are inherited or genetic. Linguist Noam Chomsky is a strong advocate of this perspective. He has spent a lot of time on evolving a theory of grammar that is called universal grammar. Chomsky believed that language is innate, or in other words we are born with a capacity for language. Chomsky suspected there is an optimal learning age, between the ages of 3 to 10 where a child is the most likely to learn a language in its entirety and grasp fluency. The child does not need a prompt to begin language acquisition, it happens on its own. If a child is aroundShow MoreRelatedThe Role Of Nature And Nurture Development At Childhood Stages1603 Words   |  7 PagesChildhood Development Student’s Name University Name â€Æ' Childhood Development Introduction Twins who have the same genetic makeup raised up in a different environment have portrayed variation in performance and other dynamics of intelligence quotients, physical development, and socioemotional development. 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Corporate Accounting Reporting Assignment-Myassignmenthelp.Com

Question: Discuss About The Corporate Accounting Reporting Assignment? Answer: Introduction Impairment of assets is being dealt with by IAS 36. It tells that the assets of the entity should not be carried at more than the recoverable value in the books i.e., higher of value in use or fair value of the asset less the cost of disposing it. In case, there exists the condition of the impairment of the asset. the company needs to check on truing down the value of the asset except goodwill and some other intangible assets for which the annual impairment test is carried out separately. (Buchanan, et al., 2017) In case the single identifiable asset is not generating revenues, then the group of assets together known as cash generating unit capable of generating revenue independently and which is independent of other assets has to be assessed for impairment. IAS 36 does not applies to inventories, deferred tax assets, financial assets, construction contracts, agricultural and insurance contract assets. Concepts on Impairment of CGU and other factors A company needs to assess whether the assets need to be impaired or not based on the various internal or external factors. If the factors of impairment exists, then the recoverable amount needs to be ascertained. External Indicators include decline in market value, increase in the market interest rates, changing technology or net assets of the company is valued higher than the market capitalization. Whereas, internal factors include greater obsolescence for the asset, asset is lying idle or economic performance to be derived from the asset is expected to be low or the carrying amount of the asset to be invested in the subsidiary or elsewhere exceeds the total income from the investee company. This is just an example and the list is non-exhaustive. At the time of impairment, the depreciation method, the useful life of the asset and residual value may also be reassessed for adjustments.(Das, 2017) In case the value in use or the fair value cost of disposal is more than the carrying value, the question of recoverable amount does not arises and hence the asset need not be impaired. In case the fair value cannot be determined, the value in use becomes the recoverable amount. Fair value is determined based on IFRS 13, which deals with Fair value measurement. Direct costs related to disposal qualify for being recognised as cost of disposal. Moreover, the value in use is determined using a number of variables like future estimated cash flow generation from the asset, time value of money, the variations in the timing of the receipt of those cash flows, the uncertainty if any and few other factors. Cash flow projections should be made on the just and reasonable grounds and in case the time is large, extrapolation should be used beyond five years as per the IAS. (Fay Negangard, 2017) The projections should be calculated using the current asset condition and not accounting for any ove rhaul expenditure to be incurred, if any, on the asset. While measuring the value in use, the interest rate to be used should be pre-tax such that it is representative of the risk as per the market and the time value of money. In addition, it should be the rate, which the investors would have asked for in case they would have invested a particular amount in the asset. The discount rate used here should be the rate at which the company would have borrowed to buy an asset. Based on the above inputs, the impairment loss can be recognised in the books in case the recoverable value is less than the carrying value of the asset. This impairment cost needs to be charged off to the Profit and loss accounting and the future years depreciation needs to be adjusted. (Meroo-Cerdn, et al., 2017) The concept of a single asset mentioned above should be applied to a group of assets called cash generating unit in case single independent asset is not able to generate revenue. The calculation of the impairment of the goodwill recorded in the books or acquired during a deal is completely different. There can also be case where the impairment done may be needed to be reversed. The procedure for the reversal is same as for impairment where for each accounting period, assessment needs to be done if the impairment loss needs to be decreased based on the positive internal and external factors remaining for the asset. (Mahapatra, et al., 2017) Few rules needs to be followed like no reversal should be there to unwind the discount or the impairment reversal should not exceed the original amount of impairment in any circumstance and again the future years depreciation amount needs to be adjusted. Reversal of the impairment loss for goodwill is not allowed as per IAS 36. Disclosures to be given: Major disclosure in the notes to accounts include impairment loss being recognised and reversed in the profit and loss account, impairment loss on recognised and reversed assets being shown in other comprehensive income (OCI); events which led to the recognition of the impairment loss in the books, the amount of loss, the internal and external factors identified, the rate of discount being used in calculation of value in use, the cash generating unit and its class of assets, amount of impairment by class and segment of the assets. (kabir, et al., 2017) Conclusion We saw all the factor and related variables, which need to be considered for evaluating the asset or a group or class of assets for impairment. In practice, the valuation of the assets is not easy and depends a lot on the professional judgement and the estimates taken while calculation. Against the values taken for impairment, the stakeholders continue to raise doubts on the assessment of impairment, the supporting based on which the same has been done and the transparency while disclosing the same in the financials. The concept of cash generating unit is purely based on the judgement of the management and they need to evidentiate the same. References Buchanan, B., Cao, C., Liljeblom, E. Weihrich, S., 2017. Taxation and Dividend Policy: The Muting Effect of Agency Issues and Shareholder Conflicts. Journal of Corporate Finance, Volume 42, pp. 179-197. Das, P., 2017. Financing Pattern and Utilization of Fixed Assets - A Study. Asian Journal of Social Science Studies, 2(2), pp. 10-17. Fay, R. Negangard, E., 2017. Manual journal entry testing : Data analytics and the risk of fraud. Journal of Accounting Education, Volume 38, pp. 37-49. kabir, H., Rahman, A. Su, L., 2017. The Association between Goodwill Impairment Loss and Goodwill Impairment Test-Related Disclosures in Australia. 8th Conference on Financial Markets and Corporate Governance (FMCG) 2017, pp. 1-32. Mahapatra, S., Levental, S. Narasimhan, R., 2017. Market price uncertainty, risk aversion and procurement: Combining contracts and open market sourcing alternatives. International Journal of Production Economics, pp. 34-51. Meroo-Cerdn, A., Lopez-Nicolas, C. Molina-Castillo, F., 2017. Risk aversion, innovation and performance in family firms. Economics of Innovation and new technology, pp. 1-15.

Initech and Coffee Bean Case

The two cases namely Initech and Coffee Bean describe two contrasting working environments that are defined by different leadership practices. Based on the leadership practices employed by Initech, as revealed through the interview conducted with Peter Gibbons, one of the company employees is demoralizing to the workers. Therefore, it has resulted to decreased productivity among the workers.Advertising We will write a custom case study sample on Initech and Coffee Bean Case specifically for you for only $16.05 $11/page Learn More On the other hand, the leadership system that the Coffee Bean management uses boosts the morale of the workers. Therefore, it increases their productivity while steadily reducing their turnover at the same time. This paper aims at analyzing the management and leadership practices as described in the contrasting cases of Initech and Coffee by evaluating how each case affects the productivity of the workers. The only source of mot ivation for the workers at Initech, as revealed by Peter, is the fear of being hassled by numerous bosses or even losing of job. The working environment is such that success is gauged by looking at how one looks busy rather than the actual work that is performed, as well as how perfectly it is done (Hughes et al., 2005, p. 378). Workers in this scenario just appear at work for formality. They only strive to achieve what is required of them. Workers tur8nover in environments such as Initech is very high, as a worker will move as soon as he or she gets another job in a situation that is more encouraging. For instance, a worker such as Peter will not hesitate to move elsewhere if the chance presents itself. As he claims, while questioned by the efficiency experts, he is not lazy but simply unmotivated. Management systems that do not encourage dialogue between the workers and the managers or leaders are simply tyrannical and oppressive (Zalenik, 1997, p. 71). The worker does not feel fr ee, as there is always a feeling that the management is against him or her. This happens to be the case at Initech where questioning the authorities is considered a taboo. Innovation and creativity are limited in these situations, as the workers simply prefer to keep any useful information to themselves rather than voicing it. In most cases, managers who restrain their workers do so for fear of being corrected or by simply being ignorant. The organizations end up losing a lot when it comes to ideas that should have otherwise been contributed by the workers. On the other hand, the case of Coffee Bean provides an organizational environment that would have facilitated the maximum performance of people such as Peter Gibbons. The environment is very encouraging to both clients and the workers. Therefore, this makes everyday encounters motivating.Advertising Looking for case study on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn Mor e The management at Coffee Bean has realized the importance of leadership practices that aim at motivating the workers, which is contrary to the Initech approach. Workers at Initech get their incentives in the form of threats while the efforts of the workers at Coffee Bean are well appreciated. The FISH management training employed at Coffee Bean, which emphasizes fun at the workplace, is very effective since it makes the work experience interesting and liberal to the workers (Hughes et al. 2005, p. 379). The workers at Coffee Bean face every day with renewed vitality and energy, which is positively reflected in their productivity. By contrasting the two cases, it is evident that motivation of workers is important if organizational efficiency is to be achieved. Simple things such as the creation of the theme days where things are done in a given order are very effective in making the experiences of workers fun, therefore, boosting their productivity. As proved through the 12 perce nt increase in average check in one of the Coffee bean stores, however, trivial an effort to boost the morale of the workers might appear on the onset, there are always results that end up benefitting the entire organization (Hughes et al. 2005, p. 379). It is obvious that overall productivity is going down at Initech considering that even when a worker works hard, the efforts are not recognized. Instead, when the worker does something in the wrong way, he only attracts the attention of management in the form of endless warnings. There are no incentives aimed at motivating workers at Initech even when the company performs better following the efforts of a given worker. The leadership practices of Initech have a Golem effect in that the expectations that the management has on the employees result to a decrease in productivity. For instance, the management has no doubt that the worker Peter Gibbons is a lazy worker. Therefore, he underperforms according to their expectations, not beca use he is lazy, but simply because the work environment, as created by the management, influences him to do so. The prior information that the managements, such as that of Initech, has on workers such as Peter is misinformed in the first place.Advertising We will write a custom case study sample on Initech and Coffee Bean Case specifically for you for only $16.05 $11/page Learn More There is no any amount of truth attached to it (Inamori, Analoui, 2010, p.309). The work policies at Initech might be against any form of discriminatory acts on any employee. However, based on the expectations that have been misinformed, the management usually finds itself doing so. For instance, whenever Peter Gibbons does a wrong thing, eight different people come to confront him about it. This gives the impression that the management is sure that Peter cannot do a single thing right: he needs to be hassled constantly to make him improve. These expectations, therefore, ha ve the Golem effect on him. As a result, the company suffers based on his poor performance. The expectations that the management at the different coffee store of Coffee Bean has on their workers produce the Pygmalion effect. The workers’ productivity is improved because of the expectations that the management has on the individual workers. The work environment at Coffee Bean is such that every worker feels that a lot is expected from him or her, and that he/she has the capacity to work out anything successfully. This assumption may be wrong since it is possible that some of the workers may be lazier in relation to others considering that their capabilities cannot be leveled (Inamori, Analoui, 2010, p.312). Yet, without straining, workers at Coffee Bean feel indebted by the expectations that the management has on them. Therefore, they take it as a challenge upon themselves. For a company such as Initech to perform well and attain efficiency, the management should introduce le adership practices such as those employed at Coffee Bean. This is because, with worker motivation lacking, productivity is decreased. The company ends up losing a lot in terms of profits. The work environment should be such that there are â€Å"†¦effective channels of interaction and communication between the management and workers† (Hughes et al. 2005, p. 379) to ensure that the most-felt issues among the workers are addressed satisfactorily. Workers should also be given incentives based upon â€Å"their contribution to the success of the organization† (Inamori, Analoui, 2010, p.309) rather than being noticed when they do something in the wrong way.Advertising Looking for case study on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More References Hughes, R., Ginnett, R., Curphy, G. (2005). Leadership: Enhancing the  lessons of experience (7th ed.). New York: McGraw-Hill. Inamori, T., Analoui, F. (2010). Beyond Pygmalion effect: The role of managerial perception. Journal of Management Development, 29(1), 306-321. Zalenik, A. (1997). Managers and leaders: Are they different? Harvard Business  Review, 55(5), 67-78. This case study on Initech and Coffee Bean Case was written and submitted by user Andrea Flores to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. 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