Urban Legend of the Goatman of Beltsville, Maryland :: Urban Legends Ghost Stories

Goatman of Beltsville, Maryland The storyteller told the story of the Goatman from Beltsville story to me. On a summer night in 2005, she and her friend were driving back from a mall. Her friend took a shortcut home to Beltsville, Maryland by way of Callington Road Bridge. While on this shortcut home, her friend stopped the car on the side of road and turned off the headlights. She proceeded to tell the interviewee the story of the Goatman, emphasizing its truthfulness the entire time. After she heard the story, the interviewee never drove across Callington Road Bridge again. The storyteller told me the story of the Goatman in a mutual friend’s dorm room at night. I had come to the dorm room to ask my friend if he knew any urban legends of ghost stories from around campus or the state of Maryland. The storyteller, a 21-year-old biology major, shouted excitedly from the couch that she knew one. She is from Beltsville, Maryland. Her mother is a lawyer and her father is a math professor. My friend and I sat down on the couch and listened intently as she told the story: The Goatman from Beltsville. In the 1970s, a crazy doctor did a genetic experiment. The doctor bred a goat with a human by fusing the two embryos. A baby was born half human and half goat. It had horns, really thick hair on its face, a tail, sharp teeth, and a temper. The deformed baby grew into a really gross guy. As Goatman grew older he became more and more violent until finally the doctor kicked him out. After that, the Goatman retreated into the forest to live. He eats cats and dogs as his main source of food, and from time to time he eats humans walking alone at night along this one road commonly known as Goatman Hallow (Callington Road Bridge). Goatman is bloodthirsty, fearless, and always on the prowl. Sometimes he wanders into people’s back yards and eats their pets. Owners will find their pets the next day with only the carcasses remaining. Kids are warned not to take the shortcut home through the forest because Goatman might eat them. One time a few kids took the shortcut home at night and this one kid fell behind.

Explain how Hill and Golding present death in I’m the King of the Castle and Lord of the Flies respectively? Essay

Hill and Golding both utilise the techniques of symbolism, varied settings and physical death of the character to present death. Overall I think that Hill generally presents death more effectively than Golding, because she generally provides more development throughout her novel, which ultimately leads to the death of Kingshaw. Hill and Golding both use the techniques of symbolism dead stating that â€Å"the inside of its mouth was scarlet† with the adjective â€Å"scarlet† interesting as it has connotations of death and of blood. I think this description of the crow is also a subtle form of prolepsis as the crow is initially portrayed as a normal crow, but as Hill describes the crow further; it is evidently a symbol of death, much like Warings. What is interesting to note about the crow is that it is also described as having â€Å"ragged black wings†- the word ragged could symbolise the aftermath of violence, much like Kingshaw’s exposure to violence later on in the novel and the adjective black is a symbol of death. Another aspect of symbolism regarding the crow is when the crow â€Å"circles over Kingshaw†, symbolically death looms over Kingshaw. This is comparable to the symbolism of death in Lord of the Flies where â€Å"The Lord of the Flies† also symbolises death: one example of this is when the Lord of the Flies states â€Å"we’re going to have fun†- it is a statement, rather than a question, an imperative. The â€Å"fun† that is described refers to evil, ultimately the death of Simon. Another description of the Lord of the Flies describes that is particularly important is when Simon looks at the Lord of the Flies and sees â€Å"blackness† within, a â€Å"blackness that spread†. Perhaps this symbolises not only death, but death spreading throughout the island as other characters are killed. I feel this description also has significance because both Hill and Golding use â€Å"colours† to symbolise death, the colour black. The authors also differ as Hills descriptions are far more graphical, for example the crow, whereas Golding is far more subtle in his description of The Lord of the Flies. I believe that Hills graphic description is more effective at portraying death, her descriptions are far more explicit but some readers may argue this to be a disadvantage as her symbols are too clichà ©d. I think Golding is not as effective because his descriptions are a little more implicit, and hence loses some of the value that his symbol provides in portraying death. Another way in which Hill shows death is through the use of settings. Warings is described as â€Å"being in full night† with â€Å"the yew branches [†¦] overhanging the windows†. Hills typical gothic description to a modern reader is a clear signal of death, especially the Yew branches which also symbolise death. The â€Å"moonlight† suggests a sense of coldness in Warings, like a dead person for example. Warings is also described as â€Å"dark† and â€Å"damp† which emphasises Hills initial description of Warings. This is comparable to Golding’s description â€Å"of the unfriendly side of the island†- a â€Å"place of terror†. This is an explicit meaning, terror and death are linked. Arguably, Castle Rock is the heart of the â€Å"unfriendly side of the island†, Castle Rock is described as being â€Å"the end of the island†, literally the furthest away from the island once compared to paradise. The word â€Å"end† echoes the end of life- supported by the statement â€Å"we shan’t dream to much hear† , perhaps Golding implicitly stating that no one dreams in Castle Rock because death is the end of dreams. Once again I feel that Hill has been more successful at portraying death. Whilst her terms are clichà ©d, she adds a greater degree of subtlety in her descriptions as well, for example the â€Å"moonlight†, the implicit means have greater depth to them, unlike Golding’s explicit descriptions. Finally Hill also presents death in a physical manner as well as through description, through the death of Kingshaw. When Kingshaw dies, it shows death on a physical level, but it may also have a deeper meaning. It was evident from the start of the book, that Kingshaw’s death loomed, however the death signifies the death of the protagonist and victory for the antagonist. This is arguably the death of â€Å"innocence†. This is comparable to Golding’s portrayal of Piggy’s death, describing Piggy’s moments before his death: â€Å"he heard it before he saw it†- the verb heard suggests once again Piggy’s death always loomed, rather like Kingshaw’s. Unlike the death of Kingshaw however, Piggy’s death signals the death of rational, not innocence. I think that Hill has been more effective at portraying death because her description of Kingshaw creates far more emotion rather than the death of Piggy, Golding’s descriptions are too dull. In summary both authors portray death through the use symbolism, settings and physical death. I think that portrayal of death is very effective, especially Hills description. Hill develops her characters throughout her novel, and when Kingshaw dies it is a genuine shock to the reader. Because of Golding’s lack of development, Piggy’s death is not as emotional as Kingshaw’s.

The Suicide, By Octavia Butler - 1597 Words

In the article â€Å"Suicide† on the Opposing Viewpoints website they state â€Å"Each year, about thirty thousand people in the United States commit suicide† (â€Å"Suicide†).I chose the theme of violence from the novel Kindred, written by the author Octavia Butler. A specific issue that arose within this theme is the act of suicide. Webster Dictionary defines suicide as the act of intentionally causing one s own death. Suicide is the escape route out of many situations their victims can’t fight. Suicide goes back in history all the way to BC time. One of the first suicide cases was the Greek philosopher Socrates dated on 399 BC May 7. Suicide has been around for several years. This theme relates to kindred because one of the characters commit suicide. . Suicide is a critical conversation in the world today because the suicide rate is increasing rapidly (â€Å"Suicide†). It is very common to see someone has committed suicide. The age group thatâ₠¬â„¢s being targeted now are young adults, and older celebrities. Teen suicide is a growing health concern. It is the third-leading cause of death for young people ages 15 to 24, surpassed only by homicide and accidents, according to the U.S. Center for Disease Control and Prevention. Many people take different viewpoints on this issue. Some people feel as though self-murder is there choice. Another viewpoint people feel is, there is always another option than suicide. In society, we feel like you can seek professional help before you try to commitShow MoreRelatedAnalysis Of The Writing Style Of Octavia Butler1432 Words   |  6 Pages25 September 2017 First Essay Assignment Kindred By Octavia Butler The writing style of Octavia Butler is heavily influenced by her historical period and her life experiences. This is evident through investigation of her historical period, life experiences, her novel; Kindred. Butler’s writing is a unique mixture of neo- slave narratives, exaggerated tales, cultural rituals, fantasy, folklore, science fiction, and spirituality. Butler uses science fiction and fantasy as a means of exploitingRead MoreAnalysis Of Octavia Butler s Kindred912 Words   |  4 PagesOften when critics read Octavia Butler’s Kindred, the focus of the novel is often on the bodies of the black people who lived during this era. However, the narrative itself is fascinating in the way it confronts history in order to deconstruct it and rebuild it. Dana’s journey to antebellum Maryland enables the reader to take a new look at characters they though they knew, like Sarah’s role as the â€Å"mammy.† Butler’s blending of the Neo-slave narrat ive genre and Fantasy allows her protagonist to getRead MoreThe s Kindred Are No Different Essay1379 Words   |  6 Pagesin the slave family at the Weylin house and in the Weylin family. Furthermore, I will also explain how Dana keeps both familial groups functional by making the most constructive decisions for each family as a whole. In other words, In Kindred, Octavia Butler uses the motif of motherhood to illustrate that familial bonds require a leading maternal figure, and it is this â€Å"keystone† of the family who makes the most constructive decisions for the family as a whole in order to keep the family functionalRead More Experiencing Slavery Through Octavia Butlers Kindred Essay3361 Words   |  14 Pagesreaders. Unlike factual textbooks, fiction gives characters feeling and emotion, allowing us to see the story behind the basic details. In many cases, readers gain a new perspective on a period of time by examining a fiction novel. In Kindred, by Octavia Butler , the near death experiences of Rufus Weylin transports a 20th century African American woman named Dana to the ante bellum South to experience exactly what it’s like to be a slave. Through her day-to-day life on the Weylin plantation, the readerRead MoreParable Of The Sower Octavia Butler Essay2230 Words   |  9 Pagesâ€Å"God is Power—infinite, irresistible, inexorable, indifferent. And yet, God is Pliable—trickster, teacher, chaos, clay. God exists to be shaped. God is Change.† (Butler 25). In Parable of the Sower Octavia Butler introduces the concept of religion through her characters specifically Lauren. In a society that is crumbling, religion is seemed to be the only thing striving. The idea that although society could be falling apart many of the characters either cling to their beliefs, or shy away from themRead More`` Kindred, By Octavia Butler1624 Words   |  7 PagesIn Octavia Butler’s novel, Kindred, Butler presents to the reader the controversial character of Rufus Weylin, a white plantation owner who is also the ancestor of the novel’s protagonist, Dana. As the story progresses, Rufus commits various heinous and agreeable acts that would have the reader question his innate goodness, or lack thereof. Butler never explicitly states whether Rufus is naturally good or inherently evil, but, through a number of incidents that merge to illustrate his true characterRead MoreMr Rodway1700 Words   |  7 Pagesdeliver’. The structure of social services changed in April 2006 with the creation of separate Children’s Trusts and Adult Social Care Departments, and all local authorities are now split into sub divisions with different areas of specialism. Octavia Hill stated that the need for specialism are to identify intensity of needs, and to engage with children and adults. She argued that childcare practice is so complex that it can only be done by a specialist social worker. ( Smith 2000). When trainingRead MoreLiterary Criticism : The Free Encyclopedia 7351 Words   |  30 Pagesfor the world to end. Her evangelical father has packed up the family to drive west to California. As Jess’s belief frays, her teenage myopia evolves into awareness about her fracturing family. Image: Liveright  · 35. Parable of the Sower by Octavia E. Butler When unattended environmental and economic crises lead to social chaos, not even gated communities are safe. In a night of fire and death Lauren Olamina, a minister s young daughter, loses her family and home and ventures out into the unprotected

Using the French Expression À la rentrée

À la rentrà ©e!  [a la ra(n) tray] is a French expression used to mean, See you in September! or See you this fall! When translated literally, the phrase means, at the return. This is an common idiomatic phrase of normal register. How to Use the Phrase In August, major sectors of France slow down or close up shop completely. School is out, the government is more or less AWOL, and many restaurants and other businesses are closed as well. Therefore, many French people are on vacation for all or part of the month, which means that la rentrà ©e, in September, is more than just students and teachers going back to school; its also everyone else returning home and going back to work, returning to normalcy. À la rentrà ©e! is a valediction, similar to bonnes vacances!  (have a nice vacation), a way of saying good-bye and an acknowledgement that youll see the other person when you both re-enter the real world after your prolonged vacation.You can also use à   la rentrà ©e as a reference to that point in time, to explain when something will happen, as in Je vais acheter une nouvelle voiture à   la rentrà ©e—Im going to buy a new car in early September / when school starts back up / after I get back from vacation. A related expression,  les affaires de la rentrà ©e,  means back-to-school deals/sales.

Atomic Structures And The Atomic Structure Essay - 984 Words

Atomic Structure Timeline Welcome to the atomic structure timeline. This site explores discoveries related to atomic structure including the electron, proton and neutron. The dates used for events are open to debate since many scientist s spent decades studying a topic. Check the links for more in depth material. Most of all enjoy. Created by Lee Buescher, ScienceDept, Watertown High School Watertown, Wisconsin 53098 USA Visit these sites for original papers in chemistry. 1. Selected Classic Papers from the History of Chemistry by Carmen Giunta at Le Moyne College. 2. John Parks Chem Team site on Classic Papers from the History of Chemistry Early theories of the structure of matter were not based upon experiments. As scientists began to study the relationship between several physical phenomenon such as electricity, and magnetism they began to develop different models about atomic structure. Year Scientist(s) Discovery Greek era Democritus by convention bitter, by convention sweet, but in reality atoms and void 1704 Isaac Newton Proposed a mechanical universe with small solid masses in motion. 1803 John Dalton Proposed an atomic theory with spherical solid atoms based upon measurable properties of mass. 1832 Michael Faraday Studied the effect of electricity on solutions, coined term electrolysis as a splitting of molecules with electricity, developed laws of electrolysis. Faraday himself was not a proponent of atomism. 1859 J. Plucker BuiltShow MoreRelatedStructure Of The Atomic Structure1437 Words   |  6 PagesTASK 1:- Describe the structure (including the atomic structure) associated with 1. Metal 2. Polymer- Elastomer 3. Ceramic 4. Composite- Carbon Fibre 5. Smart Material ïÆ'Ëœ METAL:- Metals are chemical components with general characteristics and similar Physical and Chemical Properties underneath traditional conditions. The study of metals is named science. Not all of the metals have the properties and characteristics below. Several components is also classified as metals consistent with one setRead MoreThe History Of Atomic Structure1504 Words   |  7 PagesEliza Abrams Mrs. Baldwin Honors Chem â…˜ 24 November 2015 The History of Atomic Structure For many years Greek philosophers were intrigued by the question of what matter consists of(Lucretius 31). In the fifth century BC, Democritus was the first philosopher to come up with a coherent atom theory. Based upon the reasoning that a stone can be split in half an infinite number of times, he hypothesized that at some point the stone would be too small for the eye to see. Democritus categorized such minisculeRead MoreThe History Of Atomic Structure1720 Words   |  7 PagesHistory of Atomic Structure What is the atomic structure you may ask? Well, it’s the law stating the structure of an atom. It is composed of a positively charged nucleus containing a certain amount of protons (positive), neutrons (neutral charge), and electrons (negative). The amount of each subatomic particle (proton, neutron, and electron) all depend on what the element is. Now although this statement may seem fairly simple it was most definitely not. People have been studying the atomic structureRead MoreThe Physics Of Atomic Structure963 Words   |  4 PagesLesson 1 1. Increasing current funding for atomic structure would be a fantastic idea which could lead to discoveries beyond our imagination. For instance, in the quantum mechanical model, the fact that it is unable to tell the exact location and speed of the electron and cannot describe the electron as a particle orbiting a fixed path around the nucleus provides evidential support that funding must be placed into this to further our knowledge. This research could potentially result in terminatingRead MoreThe Atomic Structure Experiment744 Words   |  3 PagesIntegrated Physics and Chemistry – Unit 2: The Structure of Matter Experiment: Atomic Structure In this experiment, you will have a chance to test the hypothesis that Ernest Rutherford used when determining the size of the nucleus. In his gold foil experiment, Rutherford shot alpha particles at gold atoms. Once he realized that the alpha particles were hitting a concentrated positive mass, he developed the nuclear model of the atom. Next, he set out to determine the relative size of the nucleusRead MoreTaking a Look at Atomic Structure866 Words   |  4 Pagestechnology advances , scientists are able to gather experimental evidence related to the properties of the atom. As a result , various models of atomic structure have been suggested over the years. In this chapter we shall discuss atomic structure based on the modern principles. In the early 1900s , J.J. Thomson came up with a atomic model. Soon after J.J. Thomson atomic model , Rutherford did a series of experiments with tiny radioactive particles,known as alpha particles.he fired a gold foil with alphaRead MoreEssay on Atomic Structure, Moles and Periodicity1198 Words   |  5 PagesAtomic structure, Moles and Periodicity The Periodic Table is guidance or map to access different elements specific information, such as: atomic mass, isotopic richness, nuclear spins, electronic configuration and the position of elements belong to which group and period in table. Over the past decades there were many Scientifics which help to improvement of Periodic table but few of them made the most influence and contribution on Periodic table such as : Johann Dobereiner ,John Newlands ,Read MoreCoppers Atomic Structure Essay1342 Words   |  6 Pagesspeak), there is much information regarding its atomic buildup. Every element’s atoms are composed of three main subatomic particles: neutrons, electrons and protons. Located in the atom’s nucleus, protons and neutrons are referred to as nucleons. The electrons rest outside of the nucleus at various energy levels (orbitals). Most of an atoms mass comes from its very small nucleus, whose protons and neutrons each have a mass of approximately 1 u (atomic mass units). Electrons, on the other hand, haveRead MoreIodine 131 s Atomic Structure1287 Words   |  6 PagesIodine-131’s atomic structure has 5 energy levels in total. The first energy level has 2 electrons, second energy level has 8 electrons, third energy level has 18 electrons, fourth energy level has 18 electrons and finally the fifth energy level has 7 electrons. The radioisotope has a half-life of 8.0 days and every half-life in the radioactive Iodine is reduced by 50%, however, the other 50% does not become part of Iodine-131 because it becomes stable. The radioisoto pe has 53 protons and 78 neutronsRead MoreAtomic Company Case Study1383 Words   |  6 Pageslucky series of events, Atomic Company has enjoyed a sharp increase in sales of their Tiger Pants line. The most obvious and immediate pains being felt by management is the inability to predict future sales and the high amount being paid out in sales commissions. While these are legitimate concerns, I believe deeper problems exist. The current sales structure divides independent sales representatives into different product lines and territories. This means that an Atomic Company retailer carrying

Lexical Change In The Field Of Information Technology In The Spanish L Essay Example For Students

Lexical Change In The Field Of Information Technology In The Spanish L Essay anguageThe rise of information technology is the single most important technological development of the 20th century. It has revolutionised almost every facet of modern life. Areas as diverse as stock-holding, banking, publishing and personal communication have been transformed thanks to the computer. As a result, computer jargon is one the fastest and widest-reaching areas of lexical change in Spanish, in that a whole new area of terminology has evolved. How has the Spanish language coped with this influx of new terms, for which a need had never previously existed? My main aim in this essay is to give a general survey of common (and some less common) computing terms in Spanish, firstly concerning hardware and software, and secondly concerning the Internet. I intend to analyse throughout the lexical processes involved. There are two main processes by which new words are being adopted into Spanish. Firstly, it has utilised the process of ?borrowing. This means that it has adopted words from other languages, in this case, primarily from English. Secondly, it has used ?neologism. This is where it has taken existing words and roots from its language stock, and altered them to endow them with new meanings. The more common of the two, in the sphere of information technology, is borrowing. Since the vast majority of technological development in this field takes place in the USA, the majority of technical vocabulary devised is in originally in English. Therefore, it takes a deliberate effort to hispanicise such terms. Although such efforts do take place, English terms do tend to ?catch on earlier than their neologised Spanish counterparts, since technology is currently developing at such an incredible rate that Spanish often struggles to keep up. One of the areas in which Spanish language terms hold sway is in the names of the physical hardware of a computer system. For example, in Peninsular Spanish the term for a computer is ordenador, despite the existence of a word similar to its English counterpart. Other hardware terms derived from Spanish roots include teclado for keyboard (although this is not a new term, as it was used previously to refer to typewriter keybofer to typewriter keyboards) and impresora for printer. Both of these terms are bona-fide neologisms. Teclado is derived from the noun tecla, meaning key. Impresora is probably derived from the verb impresionar, meaning ?to leave an impression. The suffix -or(a), which suggests functionality, has been added to the root of the verb impres-. When talking about hardware, we also see examples of ?loan translation or ?calquing, whereby foreign terms are translated verbatim, giving an authentic Spanish term. For example, the English term ?mouse, itself a metaphorical neologism, is given in Spanish as rat?n, and hard disk is given as disco duro. (Floppy disks, on the other hand, are generally referred to as un floppy, despite the existence of terms such as disquete or disco flexible). A headline taken from the website of the highly respected Madrid-based daily newspaper, El Pa?s: (?Parlamentos, escuelas y hospitales instalan un software que interfiere la se?al de los tel?fonos m?viles para evitar la poluci?n sonora. ) highlights the dependence of borrowed words in the field of information technology. The Oxford Spanish-English dictionary informs us that the only equivalent English ?software is the borrowed software. However, Fern?ndez Calvos on-line terminology guide offers two alternatives: componente l?gico and programa. It is difficult to imagine however, either of these two terms becoming commonplace, the former being too long-winded, and the latter being too vague. Nevertheless, when software does appear in printed media, it is more often than not italicised. Clearly then, the word has not been fully assimilated into the Spanish vocabulary. (Interestingly, specific varieties of software tend to have neologised terms. ?Desktop publishing is given as autoedici? n . ?Spreadsheet is translated as hoja de c?lculos, and ?word processing as procesamiento de textos). Racism And Discrimination EssayThere are, thankfully, several instances of calquing in the field of technical Internet terms, which to some extent displaces the dominance of English. Netglos, for example offers us anfitri?n as an equivalent to the English ?host. Also the English term ?bandwidth (which concerns the speed of file transfer) is given as ancho de banda. We have seen that in trying to adapt itself to the linguistic necessities of the information age, the Spanish language mainly uses two forms of creating terminology. The first of these, and the most widespread is borrowing, especially from English. Spanish has some difficulty dealing with the more vague concepts of information technology, such as software and hardware. Likewise, more recent hardware terms such as m?dem and esc?ner have been borrowed from English and assimilated into Spanish. It is in the Internet that we see the most usage of terms being borrowed. English terms are also seen as having an air of modernity , which is why terms such as web appear in the press. Thankfully, for the Spanish language, lexical change is not limited to borrowing English words. Neologisms are being created all the time and in many cases are becoming commonplace. BibliographyBatchelor, R.E.; Using Spanish Synonyms; Cambridge UP, 1994Ciberpa?s; http://www.ciberpais.elpais.esEl Pa?s Digital; http://www.elpais.esEl Mundo, Diario del Navegante; http://www.elmundo.es/navegante/diario/Fern?ndez Calvo, Rafael; Glosario b?sico ingl?s-espa?ol para usarios del Internet; http://www.ati.es/publicaciones/novatica/glointv2.htmlNetglos; http://wwli.com/translation/netglos/glossary/glossary.htmlOxford Spanish-English Dictionary; OUP, 1998Stewart, M; The Spanish Language Today, Routledge, London, 1999Foreign Languages

Smart Style Unisex Salon free essay sample

The paper is a business plan for Smart Style Unisex Salon. It explains the type of business established and describes the products and services that the company offers, providing charts of projected accounts specific to the business, a chart of assets and liabilities, a pro-forma income statement. The paper describes the impact of the use of IFRS and the GAAP accounting standards. Description of the Business Smart Style Unisex Salon is a full-service salon that offers services and products to both men and women. Smart Style Unisex Salon is committed to constantly offer quality services and products as well as high customer satisfaction by offering superior products and exceptional services, and providing a pleasing atmosphere. The salon will provide these at competitive prices. The salon also maintains artistic decor within its premises and a welcoming work environment that respects ideas, opinions, diversity, and hard work. Smart Style Unisex Salon will provide hair care products and services modeled to provide healthy hair care to its clients. We will write a custom essay sample on Smart Style Unisex Salon or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The products will help the customers to keep and maintain healthy hair between appointments with Smart Style Unisex Salon. The general staffing plan of Smart Style Unisex Salon consists of 15 employees, and the Founders and Owners of Smart Style Unisex Salon. The employees include Kenneth Maxwell (Head Barber), Reese Joseph (Head Stylist), Esther Peter (Book Keeper, Accountant), Peter Williams (Maintenance, Inventory Manager). The remaining 11 employees will consist of a receptionist and the rest will be involved in other services provided by the salon. Type of Business and Ownership The business will be formed as a Texas corporation with four stockholders: John Martins, Joel Smith, Valerie Kim, and Juliet Wood. Each stockholder will own 25% of the issued stocks. The agreement and charter will be in accordance with the laws of Texas State and will be drawn up by Murphy Edwards, an attorney in the State of Texas. Products and Services The aim of the business is to provide a broad range of barber and salon services such as hair services such as relaxers, coloring, curling, conditioning, haircuts, weaving, and braiding; beauty care such body massage, body waxing, and facials to the people within the location; and Nails services such as pedicures, polish, and manicures. The business will also offer cosmetics. Current Proposal As the need for beauty by residents of Texas continues to increase, the operations of Smart Style Unisex Salon will also increase. The current stockholders have a total of $20,000 to invest in the salon. The business, however, requires additional funding for business loan of $200,000, which will be used to purchase business equipment for business operations. The start-up costs will be funded by capital from the four stockholders. Additional funds will be financed by a 6-year loan from an investor/lender at an interest rate of 10 percent per annum. Chart of Accounts Equipment Account This will be financed by a 5-year loan from an investor. Equipment will include machinery for providing beauty services and electronic machines that are relevant to business operations of Smart Style Unisex Salon. Furnishings Account This account will be maintained for materials such as furniture that are meant to furnish the area of business operation. The account will be financed by a loan from a lender. Products Account Products will include beauty products that will be sold by the business cosmetic section. This will be funded by the owners as well as the loan. Cash Account The cash account will be maintained for all cash transactions of Smart Style Unisex Salon. All the cash and checks from the business, as well as, the investor will be debited in the cash account. Sales Account Sales account will be important for recording all the sale transactions such as sale products and services. Expenses Account The expenses account will record all the expenses of the business such as payroll, rent and electricity, depreciation, marketing, insurance, interest and tax expenses. These expenses will be paid for using the revenues that Smart Style Unisex Salon will generate from its business operations. Revenue Account The revenue account will include profits generated from sale of products (cosmetics), as well as, the sale of salon services. Among the most crucial types of internal controls that will be used in this business are the physical, mechanical, and electronic controls particularly when handling the business equipment. Electronic controls ensure efficiency and accuracy in business operations, thus they ensure efficient control. Mechanical devices will include alarms and clocks in order to maintain a record of time that workers have worked. The business will also use preventive and detective controls to prevent loss and ensure quality. Segregation of roles is crucial when it concerns safeguarding business resources and assets (Gilbertson Lehman, 2011). This is because it ensures that there is no duplication of efforts since each worker performs his or her tasks in the business. Physical, Mechanical, and Electronic Controls The business will acquire safety deposit boxes and safes that will be used for business cash and documents. Access to the business assets will be limited to only one person who will be the only one with a password to access important business documents. Furthermore, there will be the implementation of storage cabinets by the business, which will be used for inventory and records. The implementation of computer systems with eyeball scans or fingerprint will be used to record and store all the important data relating to the operations of the business. Time clocks will be used to record time worked and alarms will be used to prevent break-ins. Smart Style Unisex Salon will ensure the implementation of television sensors and monitors to prevent robbery. Preventive and Detective Controls Smart Style Unisex Salon will ensure optimum segregation of duties to prevent any losses of fraud in the business entity. The business will ensure proper physical control and authorization over the company’s resources and assets. The internal controls will ensure safeguarding of business resources and assets in order to improve its operations. Any resistance and challenges associated with internal controls will necessitate maximum attention. To ensure that such issues do not cause a major challenge to the operations of the business, there will be strict laws and regulations that all workers of Smart Style Unisex Salon will be expected to adhere to. Lack of adherence to the rules and regulations on business operations will result in the firing of the employee(s) involved. Legal Requirements Business stockholders will be required to obtain licenses of operation from the legal institutions and departments. Smart Style Unisex Salon will operate in accordance to laws and regulations that govern the business operations. This is important because it will ensure that the business entity avoids incurring extra legal costs for not complying with the required rules and regulations. Smart Style Unisex will be carried out in compliance to the Sarbanes-Oxley Act. The act is intended to protect lenders and investors by improving accuracy and reliability of corporate disclosures made to security laws (Bumgardner, 2003). This is important as it ensures that business do not engage in wrongful acts since there are penalties involved. Revenues and Accounting The business revenues will be generated through the provision of reliable and quality beauty products and services of Texas residents. Complete accounting records will be kept by Smart Style Unisex Salon. Esther Peter, who is the firm’s accountant and book keeper, will be in charge of preparing financial statements and filing the tax returns of the business. Internal audit duties will be performed by an external auditor for the company in order to ensure that proper books of records are kept and represent a true and fair position of Smart Style Unisex Salon. Accounts will be prepared in conformity to the General Accepted Accounting Principles (GAAP) and the International Financial Reporting Standards (IFRS) in order to ensure that the business maintains the required statements for legal and financial purposes. IFRS and GAAP ensure that business maintain proper financial statements (Warren, 2012). Smart Style Unisex Salon will employ the Microsoft Excel and QuickBooks will be used as the accounting software. Changes will be integrated in the accounting books through the use of the double-entry system (ledgers).