Income Statement Case Study Example | Topics and Well Written Essays - 750 words

Income Statement - Case Study Example Revenue recognition is a significant issue because it is among the principles outlined under the GAAP that are to be followed when recording financial statements. In the field of accounting, the preparation of financial statements is guided by a number of principles. One of the main principles of accounting is the Generally Accepted Accounting Principles (GAAP). GAAP outlines a series of principles including the principle of revenue recognition. It outlines that entities should record and recognize revenue when a product has been delivered or there is the completion of a service. This includes the entity not having any regard to the timing of cash flow from the operations of the organization. For instance, if a business makes an order of one hundred compact discs from their supplier during the month of January, receives them in February and make payments in March. The wholesaler should record revenue in the month of February when he made the delivery rather than in January when a bus iness deal was established or in March when payment for delivery was received (Porter and Norton, 2009). The matching principle requires that business entities match their expenses with related revenues during the same financial period. The principle is majorly applicable in the determination of income for a specific time period. This is because the measurement of income involves the matching of revenues earned and the expenses incurred in the process of earning revenues (Norton, Diamond and Pagach, 2006). The first step in recording income for a business involves the determination of revenue which is later on followed by the deduction of the expenses incurred in earning that revenue figure. This eventually results in the determination of the net income figure. The idea behind the concept of the matching principle is that there is a cause and effect relationship between revenues and expenses. For instance, sales are as a result of the cost of goods sold expense and sales commissions . Part II Apple Inc is a US based company that specializes in the design and marketing of consumer electronics, software and personal computers. The company is one of the best performing companies in the global business market. Philips on the other hand is a Dutch company that specializes in the manufacturing of electronics. The company has emerged to be one of the strongest electronic brands in the global market. I have two financial periods for the companies including 2010 and 2009. The financial statements for Apple Inc and Philips are located under the following links: Apple Inc. http://moneycentral.msn.com/investor/invsub/results/statemnt.aspx?symbol=AAPL http://moneycentral.msn.com/investor/invsub/results/statemnt.aspx?lstStatement=Balance&stmtView=Qtr&symbol=US%3aAAPL http://moneycentral.msn.com/investor/invsub/results/statemnt.aspx?lstStatement=CashFlow&stmtView=Ann&symbol=US%3aAAPL Philips http://www.philips.com/shared/assets/Downloadablefile/Investor/Annual_Report_Full_Eng lish_2009.pdf http://www.philips.com/shared/assets/Investor_relations/pdf/Annual_Report_English_2010.pdf Apple Inc and Philips follow the Generally Accepted Accounting Principles convention (GAAP) under their respective countries. Apple Inc prepares its financial statements on a basis that is consistent with the US GAAP whereas Philips prepares its fina

The Increase in Black Male Incarceration Rates Research Paper

The Increase in Black Male Incarceration Rates - Research Paper Example Incarceration refers to the detention of people in prison for the purpose of punishing them because of a crime. This act is common in most nations and is done because of suspicion of committing crime or conviction. Different legal systems are governed by different laws with respect to the incarceration. In most jurisdictions, incarceration serves different purposes which may include but not limited to; punish, deter, isolate or rehabilitate criminals so that they are prevented from committing such crimes again. However, the choice of this mode of punishment differs from one nation to another as well as their modes of punishment as well. It is, however, different from political imprisonment and others charged with crimes that are not specific and hence the United Nations has described it as distinct and unique. The history has proved that the rate, frequency, severity, duration differs from one nation to the other. However, the idea of incarceration has been highly controversial in th e recent times in many nations especially in the United States of America. There is high energized debate on the issue concerning the motives, fairness and the effectiveness of incarceration of men with specific focus on the black male incarceration in the United States of America. Most people believe that this is not the right way to discourage crimes among the criminals or criminal activities. They believe that the best way to discourage crimes is rehabilitate the individual; criminals.... According to Gilligan (1997), this indicates that the United States of America has twenty five percent of the total world population of the incarcerated individuals and has four percent of all the world population. This statistics indicates that America has the highest number of people locked in jails. Among these individuals, blacks in the U.S. form the highest number of affected victims. This has been influenced very much by the judicial system of the United States of America. The legal system of the USA requires that at least certain part usually half of the sentence has to be served before an individual could benefit from parole. 2.0 Chapter Two Statement of the problem The major objective of this study is to try understanding the problems and issues of the principle of due process in relation to the development of the idea of black male incarceration. Since there is controversy concerning the application of due process and at the same time judges are setting free some convicts w ho after being released from the prison do commit other offences, it is important to understand these problems so as to know whether to develop incarceration (Zalman, 2007). It is also important because there discrimination of the rights of the people through parole development because other people are not accorded justice as a result of parole development. Purpose of this discussions is therefore to discuss these issues and possible diverse a way forward with regard to the incarceration in the U.S. with regard to the black males that has been increasing. Parole is an early release from jail with conditions after serving in prison for a certain period of time (Gaines, 2009). The prisoner has therefore served his or her

Conclusion and Recommendation for Dhaka Bank Study

Conclusion and Recommendation for Dhaka Bank Study The objective of this study was to explore and analyse the social banking by Dhaka Bank through its banking marketing mix and the CSR policies. The findings of an investigation of these organisational processes in a Bangladeshi Banking system and the contribution to its customers as well as the society prove the banks the bank position in a positive manner. The banks customer service policies started operating with the aim of achieving the customer satisfaction by offering the razor sharp service through accuracy, trustworthiness, on time delivery, innovative technology, and tailored solution for business needs. Beside this bank tries to reach in Global trade and commerce and high yield on customers investments-the sum of which is, in their words, Excellence in Banking. This is the mandatory aim for a service oriented organization by which they can contribute their social bonding. The first contribution of the study is stated that the marketing mix of the bank and the customer satisfaction on the service marketing linked to the adoption of organisational culture and commitment to the customer in a single organisation. Although researchers have called for scholars to adopt a wider range of perspectives in analysing the culture of organisations (Martin 1992, 2002; Harris and Ogbonna 1998), some other researchers have given emphasize on the social value of the organizations. The sense of this approach to organisational analysis is plagiaristic through the deliberation that companys members are entrenched in practices which are constituted in social norms and which are characterised by numerous, sometimes incompatible meanings (Casey 1999; Alvesson 2002). This attitude helps the banks reputation to the wide range of the customer. Environmental value à £Ã†â€™Ã‚ »awareness building on global warming à £Ã†â€™Ã‚ »Resource recycling à £Ã†â€™Ã‚ »Preservation of water resources à £Ã†â€™Ã‚ »Preservation of natural environment Employees value à £Ã†â€™Ã‚ »Equal opportunity, non-discrimination à £Ã†â€™Ã‚ »TD, continuity of employment à £Ã†â€™Ã‚ »Compatibility of work family life à £Ã†â€™Ã‚ »Support for employment of women à £Ã†â€™Ã‚ »Work safety hygiene Market value à £Ã†â€™Ã‚ »Fair trade competition à £Ã†â€™Ã‚ »Consumer rights à £Ã†â€™Ã‚ »Supply chain management à £Ã†â€™Ã‚ »Growing profitability à £Ã†â€™Ã‚ »Growing shareholder value Social value à £Ã†â€™Ã‚ »Dialogue partnership with community à £Ã†â€™Ã‚ »Ensure safety of community à £Ã†â€™Ã‚ »Contribution investment in community à £Ã†â€™Ã‚ »Relation with politics public administration à £Ã†â€™Ã‚ »Cooperation collaboration w/ intl bodies Management integrity à £Ã†â€™Ã‚ »Commitment of top management à £Ã†â€™Ã‚ »Corporate governance (3rd party perspective) à £Ã†â€™Ã‚ »Ethical legal compliance à £Ã†â€™Ã‚ »Disclosure accountability à £Ã†â€™Ã‚ »Risk management Management integrity and the corporate values of the Dhaka Bank Beside the mainstream business services, they also have the responsible corporate citizenship among the private sector organizations of Bangladesh. So far the bank has a standing on a quite sound financial base, and is operated by a team of seasoned bankers. It has been reviled from the study that the bank has attractive liability products for all divisions of the society, and tries to fulfill the financing needs of large corporations to SMEs to the personal in need of consumer finance. The banks growth trend tells us that it would become a major player in the banking arena of Bangladesh if the quality of service is duly maintained (Dhaka Bank 2009). Most of the big companies commitment and job satisfaction of their employees depends on the perceptions of managers use of power and procedural justice and that can play an important role among the companys internal satisfaction. This is another tool of varying the CSR of a company. In Dhaka Bank the researcher has found the manager are dealing their internal matter by discussing with the higher authority and Marketing Mix Dhaka Bank Ltd Customer satisfaction Product Wide verities of deposit and loan Products Satisfied Price The interest rate and service charge for loan product is comparatively higher than the state owned commercial banks. On the other hand the interest given for the deposit scheme is comparatively higher. Moderate Place This bank has comparatively more branches in urban area. 40% of their branches in Dhaka city. The ATM booths are also in the central area. Satisfied (They have only urban customer) Promotion This bank uses following promotional activities on a large scale, like; personal selling, public relation, Advertisement, publicity and sales promotions. Satisfied Physical Evidence This bank has lucrative branches with central air conditioner. Their branches have good sitting arrangement and nice outlook. Satisfied Process This bank has shortcut and easy process in opening account, sanctioning loan and remittance transfer Satisfied People This bank has comparatively smart employee with cordial approach to customers Satisfied Though managers legitimate and reward power bases were unrelated to employees organizational commitment and job satisfaction, in contrast, managers referent and expert powers were strongly related to employees organizational commitment and job satisfaction. This implies that, managers may most effectively build employees loyalty and support through development of power bases. Similar results were also found in case of the DBL. These findings suggested that employees felt comfortable and enthusiastic working under managers with high expertise. It could also be related to cultural issues. In Bangladeshi culture, higher level authority is expected to be more aged, educated, and experienced. The higher rank employees are expected to provide guidance for the lower rank employees. Following this guidance the lower rank employees will grow within the organization. When the managers are not able to provide guidance, employees feel low in confidence and usually perform the jobs in their own i ndividual way. Perceived Quality Customer loyalty Perceived Value Over all Customer satisfaction Customer Expectations Customer complaints + + + + + + + American customer satisfaction model (Fornell et.al. 1996). The research also revealed that employees need to see effective use of power and procedural justice. This will create a sense of belonging to the organization for the employees and should enhance organizational outcomes. The reward system would help to motivate managers to serve the organization better. In the competitive business world, a firm needs to respond to its customers and employees faster than its competitors By the time we are discussing about the DBL, we have found some important lackings those they might not be aware of. But these obstacles are very serious and might be huge in future. These are: Lake of flexibilities to cope with the recent and dynamic changes in the banking environment. There are not enough branches of DBL across the country. Thats why they are failing to capture a huge market In spite of being one of the best commercial bank of this country, DBL is not having a proper market research team and product development team. 13.0 Recommendations Any organization has to operate within its environment, and its success or failure is decided through the interplay of strategy, competition, stakeholders priorities and macro economic environment. They also have to stay within their limitations to solve their problems. Here some recommendations are given below: To cope with the changes in the macro operating environment, DBL should perform its SWOT (Strength, Weakness, Opportunity, and Threat) analysis and make prudent adjustments to be in the competition. Among other things, the bank must increase its reach by opening new branches across the country, and thereby developing a large core deposit base. Many new products are being introduced by banks and non-banking financial institutions (NBFIs) every now and then. That is why DBL must have a market research team and product development team to identify the underlying market trends and catch them up for the best interest of the banks stakeholders. The bank must give proper attention to maintaining the quality of service it has already attained-because customer satisfaction is the key of profitability in this age of tough competition on a small turf. These are all the recommendations that we can provide on behalf of DBL. They should be very careful about solving their problems. Because they are one of the top commercial bank in the country and they do have their reputations. They need to solve their problems at the same time need to keep their goodwill. There are competitors as well, who are on their toes to get benefited against their little faults.

Comparing Wordsworth and Keats’ Romantic Poetry. Essay -- English Lite

Comparing Wordsworth and Keats’ Romantic Poetry. Both Wordsworth and Keats are romantic Poets, they express ideas on nature and send us the message to respect it. They say we have to admire the beauty of nature in different ways. Wordsworh uses simpler language in his poems wether to express simple or complex ideas, by which we understand he aimed his poems to lower classes. Keats instead, uses much more complex language to describe and express his ideas, so we know he aimed his poems to the educated. During the romnatic period, poets would mainly send out the message to admire nature and see the beauty in it. We should fine joy in nature and nature should be our teacher. In the poem â€Å"composed upon Westminster Bridge† Wordsworth makes us all want to see the beauty he saw that morning looking down on the quiet city: â€Å" the beauty of the morning silent, bare†¦Ã¢â‚¬ . Meanwhile Keats in â€Å"on the sea† compares the city to the countryside. Both these poems are Sonnets and in iambic pentameter so a regular rhythm is created throughout both poems. The rhyming scheme of â€Å"CUWB† is â€Å"ABBA, ABBA† in the fist few lines just like â€Å"OTS†. The poems differ in the rhyme scheme at the end â€Å"CUWB† is â€Å"CDCDCD† while â€Å"OTS† ends witha rhyme scheme of â€Å"CDEDEC† a more complex scheme reflecting more complex ideas. Throughout the poem Keats repeats some sounds, like echoes in the sea, he creates this effect by by repeating the letter S. Wordsworth uses alliterantion too to emphasise the idea of the cities Majesty. Take, â€Å"sight, so, its† â€Å"houses, seem, asleep† which is designed to persuade us and to create a greater impact on the reader. In â€Å"OTS† Keats uses verbs to create personification throughout the poem â€Å"keeps† makes us think t... ...d for a different effect in â€Å"On the sea†. Wrodsworth has a rhyming scheme of â€Å"ABABCC† to make the sound more flowing. Keats instead has a more complex, furher apart rhyming scheme of â€Å"ABABCDEDECE†. The main message of the poem â€Å"To Autumn† is that autumn is rich, and it is sent out ina more formal way then â€Å"Daffodils† where the message id more personal because it is Wordsworth’s feelings and he sends them straight to you by using often the word â€Å"I† and giving it an endering informality. Both poets send out a similar message in all theur poems for they both wrote in the romantic period and they both believed that nature was more powerful than man, thet we all had to respect it and celebrate the beauty it had created on earth. Perhaps it was his informality and personal approach, and his simpler language, which made Wordsworth mroe popular than Keats.

Current Childminding Legislation Essay

1.1 Current Childminding Legislation The following is an overview of the current legislation which has an affect on childminders, parents and children. Equality Act 2010 The act replaced previous anti-discrimination laws with a single act to make the law simpler and to remove inconsistencies. The act covers nine protected characteristics. The characteristics applying to home-based childcare include disability, race, religion or belief and gender. Childcare Act (2006) The act lays out registration and inspection arrangements, providing for an integrated education and care framework for the Early Years and general childcare registers. It introduced the Early Years Foundation Stage (EYFS) in England. The Early Years Register and the General Childcare Register provide a regulatory framework for childcare under the act. Children Act (2004) Identified as the most influential law for home-based childcare, it outlines that the general function of the Act is for the Children’s Commissioner to be concerned in particular with the views and interests of children so far as relating to the following aspects of their well-being: physical and mental health and emotional well-being; protection from harm and neglect; education, training and recreation; the contribution made by them to society; social and economic well-being. These five outcomes for children are recognised as the overarching aim of the Early Years Foundation Stage, namely the Every Child Matters outcomes of staying safe, being healthy, enjoying and achieving, making a positive contribution, and achieving economic well-being. Health Protection Agency Act (2004) Established the Health Protection Agency. The Agency has numerous functions in relation to health, including the prevention of the spread of infectious disease. Care of Substances Hazardous to Health (COSHH) Regulations (2002) COSHH deal with preventing or reducing workers’ exposure to hazardous substances. All parts of COSHH apply if a home-based childcare provider employs any staff. Special Educational Needs and Disability Act (2001) This act protects persons from discrimination on the grounds of a disability, and it requires that reasonable adjustments must be made to services, provisions and/or premises so that disabled persons do not suffer significant disadvantages compared to non-disabled persons. Children are covered by this legislation as they are persons in the eyes of the law. Data Protection Act (1998) It protects sensitive personal data being published without a persons consent. Where children are involved consent has to be given by a parent or guardian. Protection of Children Act (1999) The Act states that the Secretary of State shall keep a list of individuals who are considered unsuitable to work with children. Human Rights Act (1998) The Act incorporates the European Convention on Human Rights into UK law. Children are covered by this legislation although not specifically mentioned. Code of Practice for First Aid (1997) The Act sets out standard practice and guidance for trained first aiders and gives tailored advice to show different people in industry what they need to do to meet their legal responsibilities for health and safety. Food Safety (General Food Hygiene) Regulations 1995 This Act is not currently applicable to registered childminders but acquiring a basic Food Hygiene Certificate is considered good practice. Local authorities require registered childminders to register with their local Environmental Health Department and obtain the following document: ‘Safer food, better business for Childminders’ available from the Food Standards Agency. Reporting of Injuries, Diseases and Dangerous Occurrences Regulations (RIDDOR) (1995) This act specifies what kind of accidents and incidents that happen in the work place are required to be reported to RIDDOR. Code of Practice for the Identification and Assessment of Children with Special Educational Needs (1994, revised in 2001) This Code of Practice provides practical advice to educational settings, including early years settings, on carrying out their statutory duties to identify, assess and make provision for children’s special educational needs. Children Act (1989) This Act was introduced in an effort to reform and clarify the existing laws affecting children and the current child protection system is based on it. Children’s rights were acknowledged for the first time in UK law. Amongst other things, the act legislates to protect children who may be suffering or  are likely to suffer significant harm. Public Health (Control of Disease) Act (1984) This act states the need for notification and possible exclusion periods for certain infectious diseases. Exclusions for children include exclusion from schools, places of entertainment or assembly. Education Act (1981) This Act became law in 1983 and tried to provide adequate safeguards, rights and duties for all those concerned with the education of children with special educational needs and to ensure these children’s rights to be integrated into the life and work of the community. It also recognised parents’ rights regarding their children’s education. ROLE OF REGULATORY BODIES Regulatory bodies in the UK are Ofsted (England) Care and Social Services Inspectorate Wales (CSSIW) Standards (Wales) Scottish Commission for the Regulation of Care (Scotland) Local Health and Social Services Trust (Northern Ireland) The fundamental role of these regulatory bodies is to ensure that children receive the best possible care in all the settings a child attends away from their home. The systems they have in place will also reassure parents, guardians and carers who have to be able to entrust their child to an organisation or individual to look after. The following information looks at the role of regulatory bodies in relation to home-based childcare. All home-based childcare providers are required to register with the regulatory body of their country. The regulatory bodies in the UK all have similar registration requirements and regulations in place. The regulations make sure that all home-based childcare providers follow the same structure of care, learning and development for children, which also apply to all  other Early Years settings (daycare centres, nurseries, etc.). This structure is implemented to improve the quality and consistency of care in all Early Years settings and therefore also helps to create a framework for an important partnership – the partnership between parents and professionals. In England this structure is called the Early Years Foundation Stage (EYFS – birth to five years old) which promotes children to learn through play; covers basic welfare requirements such as safeguarding children; making sure that people who care for children are suitable as well as the premises and equipment used; covers the learning and development requirements for children. It also promotes equality of opportunity for all children Regulatory bodies have systems and processes in place to control the registration process and the inspections carried out on registered home-based childcare providers. They also have the power to investigate a complaint or concern raised against a childcare provider to make sure the welfare requirements are met. If it emerges that the necessary requirements are not met, regulatory bodies are in a position to take action against the childcare provider. All these systems are in place to ensure that children receive the best possible care in all the settings they attend away from their home.

Imperial Rome and Mauryan/Gupta India Essay

The most significant difference between Imperial Rome and Mauryan/Gupta India was the structure of their governments, yet both empires were heavily influenced by religion and both had similar causes of their eventual downfalls. Imperial Rome and Maurya India were both run as centralized systems of bureaucracy because it kept their empires strong and more organized. The Gupta India, however, was decentralized and maintained their strong central government with an emperor and by strictly enforcing the caste system and other Hindu beliefs. Not having a centralized government made it increasingly difficult to keep the empire strong and clear of invasions from neighboring regions. However, Rome, contained an empire and a senate, which allowed lower class people to be apart of and have a say in their written law code. Religion played a large role in Imperial Rome and Mauryan/Gupta India. The Gupta’s government was organized mostly by the caste system because of their lack of centralization and dependence on religious beliefs to set laws. Confucian and Buddhist ideas also were spreading around India at the time. In Rome, Christianity was taking over. Emperor Constantine created the new capital, Constantinople, and segregated the empire in two halves. He used his great influence to spread the word of Christianity. Imperial Rome and India fell because of disorganization and chaos within their empires. They both went through political discontinuity, problems with their taxes, over-expansion, and political corruption. When Constantine divided Rome into two empires, he claimed all of the eastern side, causing the western side to lose any previous power and economic prosperity. This led to disorder within all of the Roman Empire. Because India was uncentralized, it was difficult to keep the empire correlated and steady, leading them to subsidize. As both empires continued to expand, the military had trouble keeping their borders under control, giving neighboring countries easy access to attack and conquer.

Portraits of Escaping Slaves Portrayed as Heroic Fugitives

Portraits of Escaping Slaves Portrayed as Heroic Fugitives Introduction The institution of slavery that existed in the United States during the 18th and 19th centuries brought great changes to the American culture. The colonialists imported slaves from Africa and used them in their agricultural plantations. Since slavery was a political, social, and economic issue, it gained significant attention among the writers.Advertising We will write a custom essay sample on Portraits of Escaping Slaves Portrayed as Heroic Fugitives specifically for you for only $16.05 $11/page Learn More Many great writers tried to present the issue of slavery in literature by creating different fictional stories. The fictional stories portray experiences that slaves underwent in their struggle to overcome slavery and become heroic fugitives. Since slavery was common in both the South and North, slaves struggled to escape to Canada using different routes. While some travelled on foot, others navigated their way using a ship. Great literary wr iters in the 18th and 19th centuries dwelled on the issue of slavery as they tried to depict the experiences of slaves in a comprehensive manner. In this view, the essay examines literary portraits of escaping slaves depicted as heroic fugitives by comparing the portraits of Harriet Stowe, Frederick Douglass, and Harriet Jacobs. The Experiences of Slaves The slaves went through traumatic experiences when they were under the control of their masters. The experiences compelled slaves to seek ways of escaping and attaining freedom. Since many slaves tried to escape, most of them did not manage to survive because their masters were ready to torture or kill them whenever they caught them. In this view, escaping was a heroic act, as many fugitives who dared to escape did not survive. In her fictional book, Harriet Stowe portrays the experiences that slaves went through and refers to them as the lowest, vilest, and filthiest form of human nature. According to Stowe, slavery shows us  "human nature in its lowest debasement, the slave degraded, and his owner degrading himself† (2). In her depiction, Harriet Stowe illustrates how slave masters degrade humanity in the manner they treat slaves who are under their care. Hence, slaves experienced a great ordeal, which made them to become heroic fugitives. Like Harriet Stowe, Fredrick Douglass is another literary writer who depicts the experiences that slaves underwent during the period of slavery in the United States. Fredrick Douglass concurs with Harriet Stowe that the institution of slavery degrades humanity. Douglass asserts that slaves lived an aimless and worthless life in that their deaths during escape were better than their lives in slavery (6). This implies that the nature of suffering that slaves endured was appalling and dreadful to humanity. Owing to such experiences, slaves decided to devise ways of escaping. To attain freedom, slaves helped one another. In some instances, they fought their masters, hid in bushes, escaped in the darkness, battled with hunting dogs, sustained gunshots, died during the escape, and eventually managed to escape as heroic slaves. While most died during the escape, those who managed to escape became heroic fugitives because they were able to overcome their powerful masters.Advertising Looking for essay on american literature? Let's see if we can help you! Get your first paper with 15% OFF Learn More Unlike Harriet Stowe and Frederick Douglass who wrote fictional stories about the slavery experiences, Harriet Jacobs presents her own experiences as she worked for twenty-seven years in slavery conditions. Harriet Jacobs refers to slavery as dark, deep, and foul form of persecution and the abomination that slaves endured. In explanation of her life as a slave girl, Harriet Jacobs highlights traumatic experiences that she experienced under the hands of her master. According to Jacobs, her life was an ordeal one because she saw her parents die in slavery when she was barely six years old, experienced sexual abuse, got married in slavery, became disabled, and ran away (150). Harriet Jacobs endured the horrendous acts because she was a young girl who was unable to defend herself. Eventually, Harriet Jacobs portrays the life of a heroic girl who managed to survive the awful experiences of slavery. Portraits of Escaping Slaves and Heroic Fugitives Harriet Stowe, Frederick Douglass, and Harriet Jacobs portray heroic slaves in their literary works who manage to escape from slavery to safe places in search of freedom. Harriet Stowe uses Uncle Tom as character to portray the struggles underwent by slaves. Uncle Tom is a black man who lives in slavery conditions with his family. His master dictates what to do with his children and wife, and thus he has no authority over his family (Ammons 11). When he overhears that the master is planning to sell his children to other masters, Uncle Tom decides to escape with his fami ly. On the day of the escape, Uncle Tom makes his wife escape with his son and they manage to survive cold night, avoid hunting dogs, and eventually reach Canada, a safe haven. On the other hand, Simon Legree, a slave owner, buys Uncle Tom and uses him in his plantation as other slaves. However, when Simon Legree commands Uncle Tom to whip his colleagues in the plantation, he refuses. As he loves fellows more than himself, Uncle Tom plans the escape of Cassy and Emmline, and agrees to die for their sake (Stowe 354). Therefore, the escape of Cassy and Emmline makes Uncle Tom a heroic slave who gives his life for the sake of freedom of fellow slaves. Comparatively, Frederick Douglas portrays a fictional character, Madison Washington, a cook, who rescues fellow slaves. In the book, Frederick Douglass portrays how Madison Washington manages to rescue 19 slaves and make them attain freedom. Madison Washington endures slavery to the point where he decides to escape to Canada in search of freedom. Since his friendly master enables him to escape alone from slavery, leaving his family behind, Madison Washington starts missing his family when he arrives in Canada. As he comes home to sneak his family, the master notes them escaping, and thus kills his wife. The master then sells Madison Washington to traders who took him to the South.Advertising We will write a custom essay sample on Portraits of Escaping Slaves Portrayed as Heroic Fugitives specifically for you for only $16.05 $11/page Learn More On the ship, Madison Washington meets other nineteen slaves and plans their escape. Madison Washington leads a rebellion on the ship, takes control of the ship, and thus sets nineteen slaves who are on board free. In this view, Washington becomes a heroic slave as he manages to rescue nineteen slaves. As Harriet Stow and Frederick Douglass portrays the heroic acts of their fictional characters, Harriet Jacobs portrays her own experiences, which depict her as a heroine and fugitive slave who manages to escape slavery and attain freedom despite all odds. Linda (Harriet Jacobs) is born and grows in a slavery conditions and experiences many hardships, which range from child abuse to human sufferings in adulthood (Lyons 5). Since her parents die when she is six, she relies on mistress as her mother. In the hands of her mistress, Linda grows while enduring slavery experiences in her life and in the lives of other slaves. Given that the master (Dr. Flint) compels her to engage in sex, Linda decides to date a neighbor (Mr. Sands), who eventually impregnates her and makes her give birth to two children (Jacobs 207). Hence, by outwitting her master, Linda becomes a heroine for she has the power to determine the father of her children and secures their posterity. When Linda falls out with his master, she plans to escape with her children to prevent his master from avenging on them. Fortunately, a slave trader who happens to be a friend to Mr. Sands arrives and requests Dr. Flint to sell him the two children, which he consents (Jacobs 24). However, Mr. Sands takes the children and brings them up under slavery conditions, and thus annoys Linda. To rescue her children, Linda plans to escape into New York City where she finds a caring family, which accepts her kids. Ultimately, Linda becomes a heroine because she manages not only to secure her freedom, but also the freedom of her children. Family and Christianity Harriet Stowe, Frederick Douglass, and Harriet Jacobs also portray escaping slaves as people who have great responsibilities in serving their masters and their families. Harriet Stowe portrays Uncle Tom as a man with a wife and children, which means he has a great responsibility of providing their needs. When his master wants to sell his son, Uncle Tom decides to escape with his family. Although his wife manages to escape, Uncle Tom dies after rescuing his colleagues from slavery. Comparatively, Frederick Dougla s portrays Madison Washington as a man who loves his family very much. Although he manages to escape into Canada, the love for his family prompts him to come back home and rescue his wife and children from slavery.Advertising Looking for essay on american literature? Let's see if we can help you! Get your first paper with 15% OFF Learn More Likewise, Linda is a girl who fights slavery throughout her life. At the tender age, Linda is wise enough to choose the father of her kids, as she prefers Mr. Sands to his master, Dr. Flint. When the children grew up, Dr. Flint decides to sell them to another owner, but Linda is smart enough because she asks a friend to their father to buy them. Eventually, Linda manages to save her children from the bondage of slavery, which portrays her as a loving and caring mother. Harriet Stowe portrays Uncle Tom as a Christian who believes in God. In his Christian belief, Uncle Tom is determined that God is there to see him through the tribulations that he undergoes during slavery. As Uncle Tom struggles to attain freedom, he hopes that God is guiding him safely (Stowe 382). Hence, his faith in God sustains him to overcome numerous challenges. Frederick Douglass portrays Madison Washington as a man who also believes in God because he encourages his fellow slaves to trust in God. Madison Washin gton attributes his successful escape with friends to the plan of God. Similarly, Harriet Jacobs portrays Linda as a woman who fears God in all what she does and believes. Conclusion Slavery was a social, political, and economic issue that the Americans grappled with during the 18th and 19th centuries. Literary writers such as Harriet Stowe, Frederick Douglass, and Harriet Jacobs wrote books, which portray escaping slaves as heroic fugitives who looked for freedom using all means. The writers present experiences of slaves, describes their heroic activities, and their convictions. Overall, the literary works portray slaves as heroic fugitives who did not only battle for their own freedom, but also freedom of their families and fellows. Ammons, Elizabeth. Harriet Beecher Stowe’s Uncle Tom’s Cabin: A Casebook. New York: Oxford University Press, 2007. Print. Douglass, Frederick. The Heroic Slave: A Thrilling Narrative of the Adventures of  Madison Washington, in Pursuit of Liberty. New York: Wildside Press, 2012. Print. Jacobs, Harriet. Incidents in the Life of a Slave Girl. New York: Harvard University, 1861. Print. Lyons, Mary. Letters from a Slave Girl: The Story of Harriet Jacobs. New York: Simon Pulse, 2007. Print. Stowe, Harriet. Uncle Tom’s Cabin. London: John Cassel, 1852. Print.