The Case of Egyptian Metal Industries (Metalco) Study

The of Egyptian Metal Industries (Metalco) - Case Study Example By employing the traditional costing method, Metalco uses only â€Å"direct labor-hours† (Information Resources Management Information, 2013, p.1432) which shows very little relationship with the accumulation of the â€Å"factory overhead costs† (Information Resources Management Information, 2013, p.1432). This results in distortion of product price and also decreases the inducements for the managers in their way of managing the product costs. It has been found that both the methods are providing different results because the volume-based method of costing uses only cost of direct labor and the method of activity-based costing (ABC) make use of various cost drivers for each activity. There is difference in the way of computing per unit cost of factory overhead under both the methods. The method of traditional costing takes only â€Å"direct labor-hours† (See Appendix 1), while ABC method activity cost driver into consideration to compute the unit overhead cost (S ee Appendix 2). The result from the traditional method shows that product COM is more profitable as compared to RES (See Appendix 3). Whereas, the result form the ABC method reflects that product RES is more profitable then COM (See Appendix 4). Therefore, it has been observed that traditional method does not provide accurate result, whereas, ABC method gives more specific result. It has been analyzed that traditional method of costing does not provide accurate result because it does not utilize activity cost drivers for analyzing the per unit overhead cost. The result which has been obtained from both the methods are different form one another. Traditional method shows that product COM is better than RES, while the ABC method provides opposite result. Metalco shifted its preference from traditional method to ABC method because it gives more accurate analysis of the product cost. The ABC method determines each activity related to producing the item as

Role of Merchant Marine for the Allies

Role of Merchant Marine for the Allies ROLE OF MERCHANT MARINE IN SUPPORTING WAR EFFORT IN ASIA PACIFIC IN WORLD WAR II AND LESSONS FOR INDIA INTRODUCTION The men and ships of the Merchant Marine have participated in every landing operation by the United States Marine Corps from Guadalcanal to Iwo Jima and we know they will be at hand with supplies and equipment when American amphibious forces hit the beaches of Japan itself. Lt Gen Alexander A Vandergrift, Commandant US Marine Corps[1] Merchant Marine in the Second World War. The role of merchant marine in World War II (WW II) has been adequately expounded by many scholars. The merchant marine ships as carriers of essential materials both for civilian sustenance as well as for continuance of war effort for both the Allies as well as Axis powers became the raison d etre of some of the most pitched battles during WW II. Control of trans-Atlantic lines of communication for the Allies and their interdiction by the Axis powers led to the Battle of the Atlantic which lasted the entire duration of WW2.[2] Highly publicized and extensively analysed, this battle remains the most epochal sea battle involving merchant marine. The Asia Pacific region on the other hand, witnessed trade warfare of almost equal intensity but on a much lesser scale. The effectiveness of measures employed by both Axis and Allied forces to interdict each others merchant marine in this region decided the outcome of the Pacific war to a large extent. Asia Pacific Reversal of Strategies against Merchant Marine. What lends a modicum of uniqueness to the Asia Pacific region is that the policies adopted by Allies and the Axis powers against merchant shipping here were diametrically opposite to those being adopted by them in the Atlantic theatre at the same point in time. Japan in the Asia Pacific was faced with the same challenges as Great Britian in the Atlantic in terms of dependence on Sea Lines of Communication (SLOCS) for sustaining her war waging effort. Her merchant shipping was being targeted by the US submarine fleet much in the same manner that the German U boats were sinking Allied shipping in the Atlantic. Yet, Japan could not put into place effective convoy tactics similar to those that the Allies employed against the German U boat wolf packs. In addition, Japanese U boats remained largely ineffective in checking the Allied offensive owing to flawed doctrinal approach. Hence, understanding the reasons behind this revers al of strategies towards trade warfare is germane to understanding the overall contribution of merchant marine in the Asia Pacific. Success of Allied Merchant Marine Support. While Japan was economically strangulated through interdiction of her merchant marine, the Allies innovated to keep their ships fighting fit despite an acute lack of bases to do it from. The implementation of Advanced and Floating Bases[3] in the Pacific theatre and the yeoman service provided by Service Squadrons Eight and Ten[4] during the operations in the Asia Pacific region are indeed benchmarks as far as synergising the efforts of merchant marine and the fighting forces is concerned. Effective support of merchant marine proved to be a force multiplier for the Allies and allowed them to successfully wage a war of attrition against Japan. AIM This paper seeks to study the role of merchant marine for the Allies and the Axis powers in the Asia Pacific region in WW II by examining the effects of trade warfare, Naval Control of Shipping (NCS), convoy ops and U boat doctrines on both the sides. The paper would make recommendations relevant to the Indian context with special emphasis on Naval Cooperation and Guidance for Shipping (NCAGS) measures.[5] ALLIED AND AXIS MERCHANT MARINE IN ASIA PACIFIC REGION Requirement of Merchant Shipping Asia Pacific Region Axis Merchant Marine in Asia Pacific. The Axis merchant marine plying the Asia Pacific region belonged entirely to Japan. Prior to the outbreak of war, Japanese merchantmen were employed for transporting oil, iron ore, military hardware, etc. from USA, UK and her colonies and the Dutch East Indies.[6] After Japan attacked Indo China in May 1941, the USA responded with sanctions and cut off all trade. In order to keep the war machine moving, Japan now started importing oil from Indonesia, coal from Manchuria, rubber and iron ore from Malaya. With the outbreak of war, Japanese trade and her merchant marine were extensively plying within the Western Pacific region. One special aspects pertaining to the internal organization of merchant marine in Japan bears mention. Unlike the Allies, where merchant marine requisitioned for war effort was under a single point control, in Japan, merchant shipping was divided between Imperial Japanese Army, Imperial Japanese Navy and Ministry of Communica tion. The absence of a central coordinating agency left the merchant marine fractured in administration eventually leading to wastage of significant amount of tonnage.[7] The Japanese were singularly dependent on their merchant marine for sustaining the war on Allies. At the outbreak of war, Japanese merchant marine was about 6,000,000 tons which was considered just about adequate to meet their national needs.[8] The Japanese, having never been subjected to significant trade warfare did not have a well-defined structure of NCS. Allied Merchant Marine in Asia Pacific. The Allies had a significant merchant marine presence within the Asia Pacific region. The US itself had more than 1700 merchantmen[9] assigned to the Pacific theatre of which 450 merchantmen eventually participated in Pacific theatre combat operations. These ships were awarded Battle stars for their distinguished service.[10] Allied merchant marine in the Asia Pacific while being predominantly of American origin also had generous contribution from Australia, New Zealand, UK, Netherlands and Norway.[11] Movement of merchant ships within the theatre was relatively unopposed as compared to the Atlantic theatre. This was made possible due to an almost negligible Japanese submarine threat. In addition, the Allied NCS procedure were tested and proven in combat thereby streamlining the entire process of merchant marine movements, defensive measures, intelligence gathering, etc.[12] But what posed a significant problem for the Allied war effort was two fold: Lack of Bases for Stockpiling and Repair Activities. The vast expanse of the Pacific Ocean provided very few shore bases to set up stockpiles/ forward bases. This aspect gains significance because the numbers involved in supporting the fighting forces were indeed astronomical. For eg on Efate, the U.S. had seven 1,000-barrel steel tanks for aviation gasoline, two 10,000-gallon Diesel tanks, and four buried 5,000-gallon aviation-gasoline tanks, while at Havannah eight other buried tanks held 5,000 gallons each. In the Tulagi area the U.S. had ten 1,000-barrel tanks plus 12,000 barrels of aviation gasoline, a 60-000-barrel diesel-oil storage, and a 280,000- barrel fuel-oil farm. Guadalcanal added storage for 1,300,000 gallons of aviation gasoline.[13] The condition described above was reached in the initial phases of the offensive. Enhanced Distances of the Pacific.The Pacific Ocean stretches through 135 ° of latitude, 9,600 miles. Its greatest longitudinal extent measures 12,000 miles along latitude 5 ° N, covering an area of 63.8 million square miles.[14] An average voyage across this expanse of water from San Francisco to the closest island outpost in the Solomon Island chain would take in excess of 25 days provided the weather was favourable. Thus moving logistics across this vast expanse was a unique problem. Maintaining continuous flow of materiel in this theatre where an average soldier required 67 pounds of supplies per day was indeed a daunting challenge. Allied Efforts to Surmount Logistical Challenges Setting Up of Allied Mobile Service Squadrons. Based upon the above two peculiarities of the Pacific theatre, Admiral Nimitz ordered setting up of two mobile service squadrons. The basic idea was to use one mobile service squadron to support the fleet till achievement of one military objective. In the meantime, the second mobile service squadron would be set up ahead near the next objective. This way, the Fleet could continue its forward march and the support squadrons would leapfrog ahead.[15] This idea fit in well with the island hopping campaign. The service squadrons were an eclectic mix of naval ships, merchantmen, fleet auxiliaries and a number of specialized vessels. The combination of vessels, surface craft, and auxiliary equipment under the operational administration of the Service Squadron included: provisions stores ships, barracks ships, oil tankers, hospital ships, destroyer tenders, hydrographic survey ships, net cargo ships, net tenders, repair ships, pontoon assembly ships, submarine chasers, motor torpedo boats, picket boats, rearming boats, buoy boats, harbour tugs, salvage tugs, self-propelled lighters, ammunition barges, salvage barges, garbage barges, repair barges, floating dry-docks, degaussing vessels, floating cranes, salvage vessels, net gate barges, and any other type of ship considered necessary.[16] Analysis.A comparative analysis of both the Allied and the Axis merchant marine indicates that at the beginning of the Pacific War, both the forces had relatively high freedom of manoeuver with merchantmen having a clearly understood charter. The Allies had an edge over the Axis merchantmen in that they were under a unified and unambiguous command structure. This edge also extended to the synergistic approach towards their utilization in conjunction with fighting forces. On the contrary, Japanese attitude towards managing affairs pertaining to joint ops with merchant shipping and convoy ops was one of derision. Managing trade and merchantmen did not figure in the classical Mahanian concept of seapower which the Japanese were assiduously emulating and hence gave it only a peripheral treatment.[17] ALLIED TRADE WARFARE VS JAPANESE CONVOY SYSTEM Effect of Trade Warfare Allied U Boat Offensive.The Allied U boat offensive in the Pacific theatre commenced in Jan/Feb 1942. The Allied submarine fleet in the Pacific comprised of submarines from US Navy, the Royal Navy of UK and a few small submarines from the Royal Netherlands Navy. The US Navy adopted an unrestricted submarine warfare policy. In addition to the same, they also adapted Wolf Pack tactics practiced by Germans in the Atlantic to utilize them in the Pacific theatre.[18] The nomenclature selected for the Allied Wolf pack was Coordinated Attack Groups (CAG).[19] The tactics were slightly refined to give more freedom to the submarine commander at sea and control from submarine commander ashore was reduced. Other than minor changes, the spirit of CAG was similar to the Wolf pack. The CAG offensive against Japanese trade proved quite effective. The US submarines alone sank a total of 4,779,902 tons of merchant shipping during the course of the war, in total accounting for 54.6% of all Japanese ve ssel losses.[20] Allied trade warfare thus, succeeded in strangulating Japan and prevented her merchant marine form aiding the war effort. Axis U Boat Ops against Allied Merchant Shipping.Japanese U boats were never tasked by the Japanese Naval High command for an all-out trade warfare role against the Allied merchant shipping. This was attributable to certain flawed doctrinal precepts which shall be discussed subsequently. In the Pacific war, the Japanese submarines have been credited with sinking of 184 merchant vessels amounting to a total of 907, 000 GRT.[21] This kind of a restricted offensive had no effect on the Allied merchant marine. Effect of Convoy System in Asia Pacific Japanese Convoy System. In view of the relentless U Boat onslaught on its shipping the Japanese response was decidedly inadequate. Regular convoy system was put into place only by 1943 by when Allied U boats had already sunk a tenth of the Japanese shipping. The escorts provided for convoys were inadequate numerically as well as in terms of capability. These escorts were ships which had lived their life in the Imperial Japanese Navy and were seconded for lesser important roles. This gross neglect continued till about Mar 1944 when merchant ship losses became prohibitive. The blockade of the Japanese mainland had started to pinch the war waging effort as almost half the Japanese merchant fleet had already been sunk. This is when, serious attention to Japanese convoying efforts was paid by Japanese High Command. The total number of escort units assigned for convoy ops went up from 25 in 1943 to 150 by 1944. Even then the numbers of escorts were inadequate and poor ASW technology did no t prevent losses from U boats in a big way.[22] Poor ASW capability of IJN ships remained its proverbial Achilles heel. This deficiency led to further attrition of not only its merchant shipping but a substantial amount of its combatant fleet as well.[23] By the time Japanese Navy put into place a shipbuilding system for manufacturing specialized ASW platforms they ran out of raw material. And so by 1945, their war machinery as also the economy came to a standstill. Effect on Japanese Convoy Routes.The cumulative effect of Allied U boat offensive and inability of Japanese Navy to offer effective protection to its merchant marine convoys led to abandonment of a large number of point to point routes within the Western Pacific ocean. By 1944, more and more convoys were hugging the coast during their transit making them more vulnerable to threat from mines as well. This led to transit time being doubled in many cases over well-established routes. An extract from Strategic Bombing Survey The War Against Japanese Surface Transportation (1947) is placed at Appendix which depicts the Japanese convoy routes that were abandoned during the course of the Pacific war due to the U boat offensive from Allies.[24] Japanese Submarine Doctrine. Having seen the proactive Allied U boat deployment policy which proved to be so effective against Japanese shipping, it is worthwhile to examine the Japanese U boat doctrine within the same period of time as well. The strong Mahanian outlook of the entire Japanese Naval leadership, who had been bred on tales of crushing defeat meted out to Russia in the Russo Japanese War, led them to adapt a submarine doctrine edificed on the following assumptions[25]: Submarines are suited for use as scouts and must engage enemy surface combatants. They must support the Grand Fleet in the decisive battle. Sinking merchant ships is not consistent with bushido (the way of the warrior) as the enemy can be destroyed by crushing his large combatants.[26] Submarines could be used as effective means for defending island garrisons. Analysis.In a broad stroke, it could be surmised that since the basic premises on which submarine doctrine of the Japanese were based were not sound, the overall exploitation of these assets became unfocussed and suboptimal.[27] The Japanese were forced to cede that their U boats soon became powerless when faced with the superior ASW and technological capabilities of Allied warships. U boats could not defend island outposts of Japan and soon became supply mules for them which was a complete waste of their combat potential. Despite these telling setbacks, the Japanese high command was steadfast in refusing to recognize the effectiveness with which the Germans and later on the Allies exploited U boats. And so was frittered away a potent force which could have altered the face of Pacific war had they been used in an all-out merchant offensive against the Allies near the US West Coast, Hawaii, Australia, New Zealand, the Panama Canal and closer to major Indian ports/choke points. CONCLUSION Factors which Decided the Role of Merchant Marine in the Asia Pacific Region. During the course of the analysis of the role played by merchant marine in the Asia Pacific region in support of the war waging effort of both Allies and the Axis powers during WW II, the following major factors could be surmised: Trade Warfare.It is beyond doubt that the war in the Asia Pacific was one of logistics in its simplest form. The Allied forces built up a phenomenal logistics chain through synergised use of merchant marine in conjunction with fighting forces. The aim of the Allies was to effectively use this logistics stockpile to support their forces so as to cut the logistics lines of Axis powers. In cutting the Axis SLOCS, the aim was again to interdict Axis merchant marine which was the veritable lifeline of Japan. Hence both sides were inexorably dependent on their merchant marine for sustaining their war waging efforts. The role of merchant marine for both the side was pivotal. In this scenario, successful application of trade warfare allowed Allies to strangulate Japan and achieve significant advantage. Naval Control of Shipping. The major difference which contributed in a large way towards the overall effectiveness of Allied merchant shipping was the astute single point command and control. The Allies were fully aware of the importance of merchant shipping and had learnt their lessons well from the Atlantic theatre. On the contrary, Japanese shipping was divided between the Imperial Army, Imperial Navy and the govt with no central agency overseeing their functioning and utilization. This led to avoidable wastage of precious mercantile effort. Poor administration on part of the Japanese also led to non-implementation of convoy system in the early stages of war. Lack of effective NCS resulted in significant destruction of merchant marine which led to their economic strangulation and paved the way for their ultimate defeat at the hands of the Allies. Convoy System.The Allies did not have the need to implement a strict convoy system in the Asia Pacific unlike in the Atlantic theatre. This was due to an almost complete absence of Japanese submarine threat. The Axis shipping while in desperate need of effective convoy ops in the face of overwhelming U boat threat never got its act together while there was still time. By the time convoy ops were implemented by the Japanese, Allied U boats had inflicted irreversible losses on Axis shipping. The numerical and technical deficiencies of the Axis escort forces which were finally assigned for convoy ops only facilitated the attrition of Axis shipping which contributed in a big way to the ultimate Japanese defeat. Hence, ineffective implementation of convoy system by the Japanese prevented their merchant marine from playing a key enablers role to the war effort at the most crucial time during the Pacific war. U Boat Doctrines. The Allies took a leaf out the Axis powers Wolf pack tactics and implemented the same with great success against Japanese shipping. This was made possible due to a realistic approach by the Allied Naval leadership. The Axis powers on the other hand showed a complete lack of imagination in exploiting the U boat forces that they had. Rather than target Allied merchant shipping in a tit-for-tat manner, the Japanese U boats were frittered away on supply missions to outlying garrison islands and audacious reconnaissance missions which ultimately did nothing to further Japanese objectives. The Allies in fact won the war on Japanese merchant shipping by astute application of their potent U boat fleet with an aggressive doctrine. RECOMMENDATIONS NCAGS for Protection of Merchant Marine in Conflict and Peace Amongst all the factors that have been enumerated above, one factor that stands out as a significant contributor to the destruction of Japanese merchant marine was their lack of well evolved NCS procedures. The effectiveness of NCS has been proved both in war and in peacetime operations over the last century. The most recent example of successful application of these time tested procedures can be seen in the escort operations being conducted by IN, PLA(N) and Russian Navy in the Gulf of Aden for protecting ships from the scourge of Piracy. NCS and NCAGS in the Indian Context. Specifically, in the Indian context, NCS and NCAGS are both mentioned as distinct military roles in times of conflict in the maritime strategy document, Ensuring Secure Seas Indian Maritime Security Strategy. However, no further amplification on the ambit of operations is provided therein.[28] The Australian Maritime Doctrine (non NATO member) defines NCAGS as The provision of military cooperation, guidance, advice, assistance and supervision to merchant shipping to enhance the safety of participating merchant ships and to support military operations. (BR 1806).[29] Certain amplification of the scope of NCAGS is also provided in the doctrine to the extent that the overall aim of the operation becomes clear.[30] Need for Guidance Document on NCAGS.Presently there do not exist any Indian guidance/ policy documents in the open domain with regards to NCS/ NCAGS which are accessible to merchant mariners. It is recommended that the ambit of operations envisaged under NCAGS could be defined in an unclassified guidance document. In specifying a scope for these operations we could consider the NATO Allied publication in this regard which has evolved from the Wartime Instructions for US Merchant vessels of WW II.[31] This NATO publication incorporates actions for a number of non-traditional threats which plague merchant marine in the present day. Promulgation of such a document would lay out the basic guidelines for co-operation with merchant men. This document could be used to lay out the terms of reference for carrying out Anti-piracy escort ops in Gulf of Aden. Once a policy/ guidance document is promulgated, a foundation for mercantile-military cooperation is laid for building up further. Participation/ Observer Status in NATO NCAGS Exercises.NATO member navies conduct NCAGS exercises like Bell Buoy and Lucky Mariner where member nations represented by NCAGS staff and merchant marine community come together in order to jointly exercise civil military response to a global threat scenario to shipping.[32] It would be worthwhile to have suitable Naval reps from IN attend these exercises either as participants or observers. This would allow us to remain in tune with the current developments in this field. Based on experience gained in such exercises, we could have our own scenario based exercises. BIBLIOGRAPHY Books Bagnasco, Erminio. Submarines of World War II. Annapolis. Maryland: Naval (1977) Blair, Clay. Silent Victory: The US Submarine War Against Japan. Naval Institute Press, 2001. Carter, Worral Reed. Beans, Bullets, and Black Oil: The Story of Fleet Logistics Afloat in the Pacific During World War II. Washington. DC: Department of the Navy (1953). Dyer, George C. Naval Logistics. (USNI Press, Maryland) 1962. Hughes, Terry and Costello, John. The Battle of the Atlantic, New York: Dial Press,1977. Huston, James A. The Sinews of War: Army Logistics; 1775-1953. Vol. 2. Government Printing Office, 1966 Milner, M. (2008). The Battle That Had To Be Won. Naval History, 22(3), 12-21. Nitobe, InazÃ…Â . Bushido, The Soul Of Japan: An Exposition Of Japanese Thought. GP PutnamsÃÅ'â€Å" sons, 1905 Smith, Steven Trent. Wolf Pack: The American Submarine Strategy that Helped Defeat Japan. Wiley, 2003 Vego, Milan. Operational Warfare At Sea: Theory And Practice. Routledge, 2008. Willmott, Hedley Paul. The Last Century of Sea Power: From Washington to Tokyo, 1922-1945. Vol. 2. Indiana University Press, 2010. 2.Collections. Hansen Kenneth P, Canadian Naval Operational Logistics: Lessons Learned, Lost, and Relearned? The Northern Mariner/le marin du nord, XX No. 4, (October 2010) Hoffman, F. G. The American Wolf Packs A Case Study in Wartime Adaptation JFQ 80, 1st Quarter 2016 Richard J. Smethurst, Japan, the United States, and the Road to World War II in the Pacific The Asia-Pacific Journal, Vol 10, Issue 37, No. 4, September 10, 2012 3.Documents. ATP-02.1 Naval Cooperation And Guidance For Shipping (NCAGS) Guide To Owners, Operators, Masters And Officers Edition A Version 1 September 2014 Clem Lack, B.A., Dip. Jour., Public Relations Officer, Premiers Department, Brisbane. Australias Merchant Navy, Read at the meeting of The Historical Society of Queensland on October 24, 1957 Department of Defense, Washington, D.C. World War II Informational Fact Sheets.1995, ED 406 277 Giesler Patricia, Valour at Sea Canadas Merchant Navy, Her Majesty the Queen in Right of Canada represented by the Minister of Veterans Affairs, 2005 Indian Naval Strategic Publication 1.2 Oct 2015, Ensuring Secure Seas Indian Maritime Security Strategy, Integrated Headquarters, Ministry of Defence (Navy) Linn, James, Supplying the Asia-Pacific Theater: United States Logistics and the American Merchant Marine in World War II (2016) University of New Orleans Theses and Dissertations. Paper 2167. ONeil, William D. Military Transformation as a Competitive Systemic Process: The Case of Japan and the United States between the World Wars. No. CRS-D0008616. A1. Center For Naval Analyses Alexandria VA, 2003. RAN Doctrine 1 2010, Australian Maritime Doctrine Dussault Sheyla, Naval Cooperation and Guidance For Shipping : Giving an old tool a new role in Canadas Maritime Security, Royal Canadian Navy, Apr 09 United States Strategic Bombing Survey.(1947). The War Against Japanese Transportation, 1941-1945. [Washington] Wigmore Greg A Debt Of Shame Repaid: Canadian Merchant Navy Veterans And Their Struggle For Compensation, Carleton University, Canada 4.Electronic Media/Websites (ab)http://combinedfleet.com/ss.htm (ac)http://forum.axishistory.com/viewtopic.php?t=179117. http://ww6.enjoy.ne.jp/~iwashige/escorttext.htm http://www.apnewsarchive.com/1987/Ship-Losses-in-Tanker-War-One-Third-Total-Sinkings-in-WWII/id-fa55fe8e5a8a2a706f9d700df38fe247 http://www.alliedmerchantnavy.com/amn/canada/info-resources.html http://www.britannica.com/place/Pacific-Ocean http://www.history.co.uk/study-topics/history-of-ww2/pacific-and-philippines http://www.ibiblio.org/hyperwar/Japan/IJN/JANAC-Losses/JANAC-Losses-6.html http://www.merchantshipsozww2.com/about.php http://www.navweaps.com/Weapons/WAMJAP_ASW.php Japanese ASW weapons http://www.usmm.org/battleatlantic.html http://www.usmm.org/battlepacific.html http://www.usmm.org/ww2.html http://www.ww2incolor.com/forum/showthread.php/6399-IJN-Submarine-Doctrine Total no of words: 5373. No of words excluding articles, footnotes, bibliography and digits: 4115 [1] http://www.usmm.org/ww2.html (accessed on 12 Sep 16) [2] Milner, M. (2008). The Battle That Had To Be Won. Naval History, 22(3), 12-21. Retrieved from http://search.proquest.com/docview/203459633?accountid=132150 The Battle of the Atlantic started on 3 September 1939 when U-30 sank the small British liner Athenia west of Ireland, and it ended on 7 May 1945 when U-2336 sank two small steamers in the North Sea off Newcastle, England. [3] George C Dyer,. Naval Logistics. (USNI Press, Maryland) 1962. p 119 [4] Worral Reed Carter,. Beans, Bullets, and Black Oil: The Story of Fleet Logistics Afloat in the Pacific During World War II. Washington. DC: Department of the Navy (1953). p 95, Chapter X [5] Indian Naval Strategic Publication 1.2 Oct 2015, Ensuring Secure Seas Indian Maritime Security Strategy, Integrated Headquarters, Ministry of Defence (Navy) p 73 [6] Richard J. Smethurst, Japan, the United States, and the Road to World War II in the Pacific,

Paths of Glory, by Stanley Kubrick Essay -- Papers Film Cinematography

Paths of Glory, by Stanley Kubrick The movie Paths of Glory, directed by Stanley Kubrick, dealt with the harsh conditions in the trenches during WWI. In the movie several fighters were persecuted for pulling back during an impossible attack. The movie tactfully questioned the authority of superior officers. The way the hierarchy in the army is depicted in the film made me question the integrity of the unit. I was perplexed by the concept that one person could have so much power over another. The movie diplomatically handled the plot by showing different aspects of an officer’s life. One of the aspects of the movie which brought to life the emotional trauma of the war was the use of music and instruments. The very beginning of the movie was filled with the use of drums. This symbolized the terror and complexity of the subject matter. It did this through the deep and vibrant sounds; the deep sounds depicted the feelings of the soldiers as they were confused as to what to do in the situation they faced. They had to move b...

Market Segmentation of Kitkat

Nestle KitKat Cross-platform mobile app The Challenge Nestle is one of the world’s leading FMCG manufacturers. Kit Kat is Nestle’s leading confectionary brand and the UK’s favourite chocolate biscuit bar. Our Strategy Our aim was to create an extension to Kit Kat’s YouTube channel for the smart phone user. The brief was to create an experience which utilises the unique functionality that mobile provides, and Users are asked what mood they are in, and a selection of videos is presented to them.The topics range from a tutorial on how to body pop, or a clip of a Kit Kat advert from the archive. At the end of the video the user is returned to the app to be able to view more inspiring videos and share with friends. Imano were asked to contribute to Kit Kat’s Shake & Break campaign, created by Skive, by delivering an app to run alongside their existing YouTube channel. The commissioned app was for both Android and iPhone platforms. ncourage the campaign t o ‘go social’ through all digital channels. The goal of the Shake & Break app was to allow users to make the most out of their break times, in a fun way with Kit Kat. Our strategy was to create a seamless environment where they could engage with the selection of YouTube video choice to compliment the campaign. The Results Through an agile working approach the tight project deadlines were met and the app is now live in two Android market places and the app Store.As retained Nestle agencies Imano and Skive have successfully worked together to push boundaries and evolve the mobile/social media marketing strategy that the brand will be adopting for the foreseeable future. For further information contact: Imano plc Tel: UK: 020 7632 6930 | www. imano. com | [email  protected] com acrossair Tel: UK: 020 7632 6930 | www. acrossair. com

Benefits of Integrating Human Resources Management (Hrm) and the Payroll Databases

Benefits of Integrating Human Resources Management (HRM) and the Payroll Databases. The Human Resources Management and Payroll are completely different business processes; however, they depend on each other for accurate and timely flow of information for their business operations. Integrating these two process will ensure that the information flow between them is timely and less erroneous. The benefits of such integration includes but not limited to: (a) No duplicate data entry: Integrating HRM and Payroll processes means maintaining a common database. Therefore, any changes made to any aspect of the database are entered only once. There will be no need to make a duplicate entry of the changes. This eliminates errors that may occur due to multiple entries. (b) Less paper work: Having a common database reduces unnecessary paperwork and greatly reduces input errors.  © Integrated Reporting: Integrating the HRM and Payroll makes room for automatic update of employees’ records. With integrated reporting tools, consolidated reporting can easily be generated and containing an up to date employee information, benefits, data, and compensation data. . The current problems related to labor at Fargo Publishing (a) Fargo Publishing still uses the traditional punch clocks to track employees’ time in and out of work. With this system, the company looses lots of money when employees arrive late to work, leave early from work, and then resort to â€Å"buddy clocking† that is clocking for other people. Employees are paid for hours not worked, and productivity is greatly affected. (b) Employees time data are manually inputted into the payroll computer by checking the time cards. The problem with this process is that there is high risk of input errors obtainable when manually inputting the data for 250 hourly workers. Manually inputting these data is time consuming and delays update to necessary master files.  © Too Many paper work: There is too many paper work involved in the flow of information among the different departments. Since the different processes at the Fargo publishing are not automated, a lot of paper work is involved in the flow of information from one department to the other. This process is not cost effective, and it is also time consuming. There could also be loss of data during transfer process. (d) Employees’ time cards are checked by HR on a weekly basis at the end of the week. This means that employee database is updated on a weekly basis as related to time in and out. Therefore, no report can be generated based on this information until the end of the week. The issue with this system occurs when there is any threat that will destroy the time cards before the end of the week, all data is lost because the master database is not updated. 3) Recommendations to improve the problems related to labor. a. The use of Biometric Time System: The biometric scan is an automated system that verifies employees’ identity based on their fingerprint. It provides a more reliable and accurate data on employees’ identity and time. It eliminates the problem of buddy clocking and ensures that employees are paid for time worked. b. Integration and Syn chronization of Databases: The use of Biometric Time Systems would require the integration and synchronization of all the databases in the HRM and Payroll departments. This will ensure immediate and accurate update to the common database, and easy back up following any changes. This system will also reduce the volume of paper work involved in processing the flow of information. c. The use of Input Edit and Processing Controls: At this point, I would recommend the use of Input Edit and Processing Controls to reduce and detect erroneous entry into the database. Example of controls include: Validity check and field (format) check. (4. ) How Management can measure the cost savings of these recommendations. A. The use of Biometric Time System: The cost savings can be measured by the volume of books printed per day as a result of employees having to report to work on time and leave at a scheduled time to personally clock in and out. The longer time employees spend at work, the more likely productivity will improve when properly supervised. B. Integration and Synchronization of databases: The cost savings can be measured by the amount spent on paper supplies at the end of every month. This is compare to when the system was not integrated or synchronized. It can also be measured by the ease of dataflow among departments, which is how long it takes for department to access information processed in another department. C. Input Edit and Processing Controls: The cost saving can be measured by the number of reports that have to be reproduced because of erroneous entries. It can also be measured by reduction in the overtime paid reflecting the extra hours put in to correct what was previously completed due to error. References Chestnut, R. (n. d). Traditional Punch Clocks Vs Biometric Time Systems. Retrieved November 16, 2010 from, http://www. ezinearticles. com/? Traditional-Punch-Clocks-Vs-Biometric-Time-Systems Romney, M. B. & Steinbart P. J. (2009). The Human Resources Management and Payroll Cycle. In Strayer University 2010 Custom Edition, Accounting Information Systems (pp. 497-517). Upper Saddle River, New Jersey: Prentice Hall. Sinh, M. (2010). Integrating HR and Payroll – Key Considerations and Benefits for Companies. Retrieved November 16, 2010 from, http://www. articlesbase. com/software-articles

M The Movie essays

M The Movie essays Always there is this terrible voice force inside of me driving me on. Im always afraid of myself, of people, of ghost, always I must walk streets alone, and always I am followed soundlessly. Yet I hear it. Its me pursuing myself. I want to run to escape from myself but I cant. I cant escape I must obey. Forced to run endless streets, pursued by ghost, ghost of mothers and of those of children. They are always there, always. Except when I. Then I cant remember anything. And afterwards I see those posters, I think, did I do that? But I dont remember it! But who will believe me? Who knows what its like to be me? How im forced to act. How I must, must, dont want to. But must! And then a voice screams. I cant bear to hear it. I cant go on. I cant go on. I cant go on. In the movie M we see a murderer torment a city by killing there children. On the outside this person is just like anyone else. He goes about his business and goes through his day just like anyone else. But then these certain things happen that bring out this different person. This person has no control over himself and what he does. He does not think along the lines of a normal rational person. He is totally taken over by this mental illness and acts in such a way that he does not want to but yes feels as if he is forces to. He cant bear to hear it or do what he does yet he has no control over it always feeling as if he is being pursued by this deeper darker thing inside of him. Then afterwards when he sees the terrible things he has done he cant even believe that it was him. It is obvious that he has an uncontrollable mental illness and that certain things bring out these uncontrollable murderous actions and are able to be seen which are the casting of dark shadows, when he whistles his certain tune, the way he plays with is knife, seeing c...

Before the Mayflower essays

Before the Mayflower essays An article Before the Mayflower goes into a discussion of development of racism in Europe and Americas. I shall use the facts provided by the author and the concepts of Marxism to analyze and dissect the origins of racism in Americas and Europe. With the discovery of Africa by Europeans a new era began in European trade. It was very profitable to trade with a newly discovered nation since they possessed many products wanted by European traders and would sell them cheaply for the goods theyve never seen before. Africans were royal and noble people who didnt see themselves inferior to Europeans nor did Europeans see Africans inferior in any way. Its interesting to see that Europeans saw Africans superior in some trades, an example of one would be agriculture, which was better developed in Africa than Europe. Religion found its way to Africa as well. Many preachers turned their steps onto a black continent in order to spread gods word. Many members of African tribes did turn into Catholicism and held important offices in Vatican. Many Africans were servants, military men, traders and scholar in Europe. They participated in discovery and exploration of the New World after its discovery by Columbus. Africans moved into Americas with their masters. It was commented by Washington Irving that These negroes, like the monks of the Dark Ages, engross all the Knowledge of the place, and being infinitely more adventurous and more knowing than their masters, carry on all the foreign trade... Majority of Negroes came to Americas as indentured servants. Like their white comrades, they didnt see a difference between being black and white indentured servant. They were rigidly accepted by white people and interracial marriages were common. Blacks had all the rights of whites, they were free after certain amount of years working for the master, could accumulate property, and...