>>145 http://gundam.wikia.com/wiki/New_Desides#Notes
The name New Desides is a motif, referencing the Shinsengumi. As the characters "Shin" (新) translates to "New", and "Sen"(撰) is transmogrified into the hybrid word "Desides", it reflects the group's rebellious nature. Also, its officers are also a homage to the Shinsengumi officers as well:
Brave Cod - Kondō Isami; "Isami" is translated to "Brave", and "Kondo" is shortened to "Cod".
Tosh Cray - Hijikata Toshizō; "Cray" refers to the last name "Hijikata" (土 meaning "earth") and "Tosh" is a shortening of "Toshizō".
Josh Offshore - Okita Sōji; "Josh" is westernized phonetically from "Souji". The word "offshore" is possibly referring to the meaning of the last name (沖 is "to wash", 田 is "to field")
First Side - Saitō Hajime; "First" refers to "Hajime", and "Side" is westernized phonetically from "Saito"