Why I Chose Accounting free essay sample

I have chosen a degree in accounting because I have always enjoyed working with numbers. I enjoyed math classes in high school, but I knew that I wanted to be working in some sort of business field. I have aunts and uncles in the accounting field, so when declaring a major in college, I chose accounting. Once attending college, I declared a major in accounting because I enjoyed the number crunching and the logic of the financial statements. I wasn’t sure that I had chosen the right degree, until I completed my pre-business accounting classes. After excelling in both these classes, I knew that this would be a major that I would not only do well in but also enjoy. Another reason why I have chose a accounting degree is because I look forward to the continued education aspect of the profession. I do not want to be stuck in a static profession, when I know that there is no limit to the amount of education I can receive. We will write a custom essay sample on Why I Chose Accounting or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page I would like to continue learning and building on my skills and knowledge throughout my career. I want to be familiar with various businesses and see the interworkings and parts within a business. With accounting, I can work with various clients and businesses and gain knowledge about other professions and industries. Finally, I chose an accounting degree because in these unstable economic times, the demand for accountants seems to be relatively high. I believe that there will always be a high demand for accounts because accounting is the language of business.

Internet Cesorship Essays - Content-control Software, Censorship

Internet Cesorship INTERNET CENSORSHIP Internet Censorship. What does this mean to us? What is restricted? Censorship is summarily defined as the suppression of objectionable material. That means that material such as pornography, militant information, offensive language, anti-religion, and racism would be restricted in use. Freedom would not only be restricted to material placed on the web, but also what you could access, and where you could explore. Should the right of Freedom of Speech be taken away from us on the Internet? Having stated this, should there be any restrictions and if so, what's the limit of censorship? The Internet, with its unlimited access to any kind of information, is todays most commonly used tool used worldwide. This poses some complex questions that challenge liberal and conservative alike, the most recent defenders of the First Amendment, and the most passionate exponents of censorship. With the rush by our President to make the Internet accessible to every U.S. student, the problem extends far beyond libraries and into our schools. This censorship problem would seem to have no easy solution. First, let's assume pornography is a bad thing. It encourages poor behavior and disrespect toward women in general. Yes, any respectable human being would agree with that. But why does this have to be a problem in our schools? Isn't it the responsibility of the parents to guide their children? Isnt it up to the parents to teach their kids stuff like that is morally wrong? Kids should already know behavior like that does not belong at school. Schools have a fear of this happening so the y take action and put a block on all key words that are linked with pornography. Great, now how will students learn about subjects such as breast cancer? Important information that is now not accessible. Why, because the word breast is one that would be linked to pornography. As you can plainly see, censoring the schools Internet by putting key word blocks in is a loss of educational information for students. We need to give them back what they need and get ride of all the pornography and terrorist sites on every school computer. As you can see, the problem with censorship the Internet is that it takes away your rights, freedom of speech and the chance of acquiring useful information. What people dont realize is the Internet is a medium of publication like books and magazines. They are so close to given the same rights that I dont see why its the Internet that needs some censorship. The internet gives you the right to: access pornography sites if you are over the age of 18, Have cyber sex with anyone on the internet who will have it with you-no matter age, To visit sites that contain terrorist, racial, or militant activity, To practice any religion you choose. The real world gives you the right to: Rent or buy pornography in the form of magazines and videos if you are 18 or older, Have phone sex with anyone who will have it with you-no matter the age, To buy books, magazines, and videos that contain terrorist, racial, or militant activity, To practice any religion you choose. The Internet is no worse the whats out in the world today. It is merely just an easier way for people to communicate. Putting a censorship on the Internet when the same problems accure all th e time in daily life is a complete waste of time and effort. At least nobody is murdered through the Internet. Also, in a couple of years the Internet will most likely replace public libraries for good. Where will our freedom of speech be at then? After all, the definition of censorship reads; is the control of what people may say or hear, write or see or do. If censorship of the internet tends to lean the way it is now, just think of how big of a grip the government will have on who we are. It will be impossible to act on our creative thoughts and speak our minds. I guess that means you can take the 1st Amendment and throw it in the trash. The best thing about living in America is the right to freedom. We

The mass media Essay Example

The mass media Essay Example The mass media Essay The mass media Essay In my presentation I want to deal with these questions. One fact is that the sphere of influence of media is spreading out. But does the increasing offer of information really gives us a more varied spectrum of opinions or has the flooding of news rather a degenerated and stun effect on our opinion. Is independent and critical journalism always possible at all?  The mass media is often called the mouthpiece of public opinion. This is again essential for social-political communication. Consequently the media can be seen as a producer of the general public. The quality of a democracy depends basically on the way how the society communicates, which means how the process of forming an opinion is carried out. The mass media are playing an essential role when forming an opinion in a democracy.  The word mass media includes all technical methods if multiplication and dissemination which produce the process of mass communication. This means in detail institutions like the press, radio and television.  And for most people these are the main sources of social information.  Therefore the media shall inform and create an quite exact image/copy of reality. But when we observe todays media, especially the yellow press we might come to the view that they carry some events to far and not very realistic. The notion of press freedom developed as a principle during the wave of democracy of the late seventeenth and eighteenth centuries. Some fundamental points are regulated through the basic constitutional law, that everyone has the right to express his opinion in public as long as it doesnt offend against the regulations for protection of the youth and the personal honour. Moreover has everyone the right to make a correction if something wrong was told. The philosophy behind that is that information about different opinions will or want to help us to find the truth. It guaranties control and correction because there is a mutual process of arguments and counterarguments. So we could ask if the mass media is the forth authority or do they only have the task to control? Maybe they are only a catalyst of interests.  We could describe the public forming of an opinion as a theatre in which the media is writing or maybe directing the play. But on the other hand we could say that they only perform the role as an stage owner who rents his stage for big money to interesting actors. A good example for this point of view is the BILD-Zeitung. Who dont know the famous and at the same time notorious Bildzeitung. It doesnt matter who you ask everyone knows this newspaper. They are working with big letters and much pictures. The publishing in such a way is founded in America. They are the pioneer of screaming and scare bannerlines. The headlines are designed with strong statements in an emotional background. Everything is personalized. In a more and more technical world they search for something personal and on the other hand they dont have to read so much because the information is already filtered in short articles. They want to attract the reader with emotional, scaring or shocking headlines or pictures. The more effect it has on the reader, the better it is. The actors in that play are public figures, athletes and politicians. The one who brings the highest circulation gets the biggest part of the side and it doesnt matter if they destroy/ruin a life as long as they sell their newspaper. And one important factor is almost not decisive: the truth. The behaviour of the media during the war in Iraq is frightened. They swamped us with information which were faked. They showed us scenes in which they bombed a city, but it was only an unoccupied house somewhere in the desert. Therefore the question comes up, when do we know that its the truth, that its real. Can we discover it at all And who are the persons which remove the stitches I dont know and I fear we will never know  When looking back in the history the main goal of communication is the understanding of every single individual. Through the development into the days of the internet , it is getting more and more difficult to reach a consensus within the society. The globalization of the communication increases the alienation of everyones as well as the communication determines everyones life. As a single person it is quite impossible to influence the global stream of communication or to keep them under control.  Especially when we hear what occurs in Italy, it might bring us to the opinion that even though we would like to change something we havent the power to do so. Because while some European lawmakers fret about Silvio Berlusconis conflict of interests, his government is pushing through legislation which will allow his business empire to take an even bigger chunk of Italys media. Berlusconi effectively controls 90 % of the Italian TV market via his family interests in private broadcaster Mediaset and his influence over state-broadcaster RAI in his capacity as Premier. His family holding company Fininvest controls the nations largest publishing company Mondadori and its biggest film distributor, Medusa, while his brother Paolo runs one of the countrys most widely sold newspaper, Il Giornale. Other family interests include an indirect stake in Telecom Italia and a host of other interests.  The size of Mr Berlusconis grip on business and political power prompted protests from left-wing members of the European Parliament last week when the Premier outlined Italys plans for its presidency of the European Union.  For the Berlusconis, expansion into other media areas is banned at present, but if the media bill becomes law, there will be no limit to the number of media any firm can own.  So who can defend against such a development? Its an objective fact that for example parties try to have an influence on the media.  Some people say that the institutions of the mass media are important to contemporary politics. But do they keep this opinion if this is all handled through one person?  In the West elections increasingly focus around television, with the emphasis on spin and marketing. Democratic politics places emphasis on the mass media as a site for democratic demand and the formation of public opinion. The media are seen to empower citizens, and subject government to restraint and redress. Yet the media are not just neutral observers but are political actors themselves.  Contrasting with this is a liberal tradition which sees the mass media as essential to the development of democracy. The mass media is seen, in this view, as helping to secure rights of citizenship by disseminating information and a pluralism of views.  By this process public opinion forms and influences government. The media are seen as essential to the operation of a public sphere of open debate. The press constituted a public sphere in which an open political debate could take place. But this is a fallacy if politicians control/manage the media.

The Letter Z Will Be Removed from the English Alphabet

The Letter Z Will Be Removed from the English Alphabet The Letter Z Will Be Removed from the English Alphabet The Letter Z Will Be Removed from the English Alphabet By Guest Author Surprising as it sounds, it looks like the English alphabet will be losing one of its letters on June 1st. The announcement came from the English Language Central Commission (ELCC). Here is a quote from the press release: After carefully considering and debating the matter for over two years, the ELCC came to the conclusion that the letter Z should be removed from the English alphabet. The main objective of this change is to simplify the phonetic aspect of the language, and to unify the American and British spellings. What will happen to the words that have the letter z in them? It depends on the word. According to the ELCC, words that started with a z will now start with an x. Examples include: zero becomes xero zoo becomes xoo zone becomes xone zodiac becomes xodiac Words that featured a z with the s sound, on the other hand, will now be officially written with the s (i.e., unifying the American and British spelling). Examples include: visualize becomes visualise analyze becomes analyse materialize becomes materialise What do you think about this change? Will it really simplify the English language, or will it make things more confusing? This post is an April fools prank. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the General category, check our popular posts, or choose a related post below:The Royal Order of Adjectives Abstract Nouns from AdjectivesPassed vs Past

Domestic Violence Essay Example | Topics and Well Written Essays - 2250 words

Domestic Violence - Essay Example Ironically, one in six women who experience abuse report that they were abused when they were pregnant. Pregnancy is believed to be â€Å"a common trigger of domestic violence† (BabyCenter, 2012). According to Gazmararian et al (2000), violence from an abusive partner during pregnancy is more common than pregnancy-induced hypertension, placenta previa, and gestational diabetes. The number of pregnant women subject to violence in the United States ranges from 156, 000 to 332, 000 annually (Gazmararian et al, 2000). Up to one fifth of deaths related to pregnancy have been found to result from murder (Horon & Cheng, 2001). Violence during pregnancy is a form of Intimate Partner Violence or IBV. The latter has been defined as either physical or sexual violence or violence threat, as well as emotional abuse (psychological abuse) or coercive behaviour when the physical or sexual behaviour between partners has already taken place (Bloom, Bullock, Sharps, Laughon, and Parker, 2010). I t has been observed that intimate partner violence consists of coercive and assaulting behaviours demonstrated by that partner who wants to control the other. In particular, these behaviours include inflicting physical injuries, abusing the partner emotionally and sexually, intimidation, isolation, stalking, deprivation, and threats (Family Violence Prevention Fund, 2004 in Bloom, Bullock, Sharps, Laughon, and Parker, 2010). Health consequences of violence during pregnancy affect both mothers and children (foetuses). One of the most dramatic outcomes is miscarriage. Miscarriages take away lives of mothers together with foetuses or just foetuses. Statistically, direct assaults increase the probability of lethal... This paper stresses that physical reactions in children that stem from constant stress include headaches, rashes, asthma, constipation, developmental delays, ulcers, problems of hearing and speech, and pain in the abdomen. Babies have been found to have attachment problems, while preschoolers are especially subject to worry, sleeping problems, and nightmares. Adolescents who grew up in abusive environments demonstrate increased violence. Their behavior gets aggressive and disruptive; girls become withdrawn, anxious, passive, and clinging. Children may also have impaired concentration and often demonstrate poorer academic skills. According to recent research, those children who grew in abusive homes are more likely to become alcoholics, drug abusers, and smokers. Besides, they are more prone to such diseases as skeletal fractures, ischemic heart disease, and cancer in adulthood. In terms of mental health, such children are likely to grow into adults subject to depression, with low-est eem, and anxiety disorders. This report mmakes a conclusion that nurses need to get actively involved into solving problems related to domestic violence both through prevention, treatment, and psychological support of victims. It is important to develop an adequate knowledge base of various aspects of domestic violence. Importantly, nurses should be able to proficiently identify and assess victims’ physical and mental conditions, and intervene through support, information sharing, and treatment.

No Essay Example | Topics and Well Written Essays - 1000 words - 3

No - Essay Example In discussing Tiffany in the context of the forces considered in performing and environmental scan, it has been evident that the last couple of years, politics and economics have continued to play a critical role in driving different companies in the jewelry industry so as to stay competitive. The issue of blood diamonds continue to elicit mixed reactions. The current economic conditions has made the jewelry industry face a downturn especially in occasions like the Valentine’s Day and Christmas. The risks that Tiffany needs to consider in conducting its operations include the abundance of counterfeit goods which is adversely affecting the sales of the branded accessories for Tiffany. This is further worsened by the increasing internet retailing which continues to make Tiffany’s efforts in fighting counterfeit goods more challenging and consequently makes the company to lose its brand equity hence a threat because of increases customer dissatisfaction due to the detrimental image of the company. Another threat continues to be the slowdown in the US economy which continues to depress the purchasing power of the retail customers hence having a counter effect on the growth of revenue and the margins of the company. The fact that this does not augur well for retail chains like Tiffany makes it threat that needs serious consideration. To establish whether TIF can take on more debt, we computed the company’s debt ratio or capital gearing ratio which measures the proportion of debt finance capital employed by the company. The debt ratio of Tiffany is 43.41% hence the company’s financial position as regards to debts is healthy as it is less geared. The debt equity ratio provides a measure of the proportion of non-owner supplied funds to owner’s contribution. Tiffany’s debt equity ratio is 59.25% meaning that the

Analysis of the Public Health User Fee Reforms in Malawi

Analysis of the Public Health User Fee Reforms in Malawi RESEARCH PROPOSAL Research title: The political economy analysis of the implementation of public health user fee reforms in Malawi. BACKGROUND AND BRIEF LITERATURE REVIEW The economic crises of the 1970s and 80s led many countries to undergo structural reforms that called for reduced public expenditure for basic services. The reforms resulted in the introduction of cost sharing on the part of beneficiaries (Lucas 1988). In several countries, user fees were imposed as a means to address recurrent costs problems and an extra source of revenue for previously â€Å"undervalued† services of professional providers. Countries responded differently to the introduction of user charges depending on domestic political risk and institutional capacity to efficiently administer the fees. With the reforms, public financing of health declined in many countries, and in some cases, private service providers seized the opportunity to fill the gap (Romer, 1986). Although the involvement of private service providers helped to meet demand for those able to pay, it limited access of the poor to the same services due to the prohibitive costs. Over the past ten years, research on economic growth has demonstrated that human capital is a powerful force in the development process (Becker 1990). In consequence, a sustained increase in this form of capital is crucial for poverty reduction in low-income countries and for an ever rising standard of living. Health is one of the commonly used proxies for human capital an unobservable magnitude or force that is part and parcel of human beings (Schultz 1960). Developing countries are struggling to improve the lives of people living in both rural and urban areas. The big challenge in these countries is lack of resources and problems in allocating the scarce resources. Various governments have prioritized different sectors depending on the needs and demands of the people. Some have prioritized primary education and agriculture while others have prioritized mining and health sector. Developing countries have come up with different interventions purposed to cushion people and be able to manage the risk. Some interventions have taken the form of subsidy while others have taken the form of user fee exemption to mention but two (Schultz 1961). These interventions sometimes are driven by politics, that is why for one to effectively intervene needs to understand the interplay of politics and economics in the developing countries. Depending on policy makers, some would prefer to implement subsidy programmes while others would have user fees exemption or both. User fees are charges one pays at the point of use. The stated interventions are good for the people but to the larger extent over burden the already struggling economy of the developing countries, (Litvack et al 1993). Consequently, government sectors suffer due to being underfunded which has resulted to poor service delivery defeating the whole purpose of subsidy or user fee exemption. Some countries, thus, they have resorted to meet the deficit through the introduction of user fees. For example, in respective of health for all, Malawi government offers free public health services to everyone in the country (ibid). Through observation, the public health services in Malawi particularly those in bordering districts such as Mchinji, Nsanje, Mwanza and Mulanje face very stiff competition on health resources because the hospitals in these districts serve even those from the neighboring countries such as Zambia and Mozambique. Currently with the growing population, government is failing to meet the demand of the free public health services which is manifested through the lack of medical resources in the hospitals. Lack of resources might be because the government has a limited tax base to finance the public health services. For instance, in Daily Times of 18th August, 2014 carried a story that Kamuzu central hospital had suspended all the booked surgeries because the hospital had no medical resources required to carry out operations in the theaters. Burns unit department also suffered the same. In such circumstances the introduction of user fee in public hospitals becomes not an option but a necessity. The user fees may therefore, help in three aspects within health service sector: improving efficiency by moderating demand, containing cost, and mobilize more funds for health care than existing sources provided PROBLEM STATEMENT The aim of free public health services in Malawi was to bring equality and equity in accessing health services. It has been argued that with user fees in accessing public health services, the poor people could be disadvantaged. Axiomatically, healthy people make healthy nation and participate actively in the development activities. Defeating the aim of free public health services, it is the same poor people who are now struggling while the better off and even politicians use the private hospitals. Every person has got the right to good quality health, but the poor people in Malawi are now voiceless and spend painfully on the services that were meant to be free. The situation begs a question that are the public services in Malawi really free at all when a person is told to buy aspirin tablets in private hospitals or pharmacies while the public hospitals have given the medicine to undeserving individuals such as those coming from other neighboring countries e.g. Mozambique just because public hospitals in Malawi are free. Poor people are also voiceless and lack responsibility on the hospital resources for it is given to them for free. Hospital workers have been frustrated because their working environment is not conducive since they are forced to work even when they do not have resources and are sometimes frustrated due late or nor payment at all for the extra hours rendered. Provision of quality health services is one of the social indicators of development. However, looking at the persistent resource shortages in the public health sector, Malawi as a country is far behind the expectation. Optionally, national policy makers in some countries such as Kenya and Mozambique thought to enlarge government revenue base through the introduction and implementation of user fee with an aim of improving services, for example, by improving drug availability and the general quality of health care and extending public health coverage. Therefore, the current study aims at undertaking the political economy analysis of the implementation of public health user fee reforms in Malawi. The study will be guided by the following sampled questions: What are the challenges towards the implementation of public health user fees in Malawi? What is the reaction of policy makers towards public health user fee implementation? Is user fee good option to finance public hospitals Can Malawi manage to embrace user fee policy (in terms of attitudes, willingness and capacity) How much is raised from the paying ward in the central hospitals, are the services different from the non-paying ward? If they are different, how do they differ? And how is money used. Has it brought any change? What are the problems that public hospitals meet? OBJECTIVES Main objective: to undertake the political economy analysis of the implementation of public health user fee reforms in Malawi. SPECIFIC OBJECTIVES Exploring the historical discourse of public health user fee in Malawi. Determining the reasons of government failure to introduce and implement user fee in public hospitals. Analysing how people have been deprived of good health services through free public health services in Malawi. Comparing the challenges in managing the resources faced in the CHAM hospitals and public hospitals. Analysing stakeholders’ attitude, willingness and ability to embrace public health user fee implementation policy. HYPOTHESIS Poor quality of public health services can motivate public willingness to pay towards some improvement of the services Inadequate funding leads to poor public health services in Malawi Malawians are deprived of quality public health services through free public health services. User fee reform in public health services can lead to efficiency and equity in public health resources in public hospitals. Politicians wish to introduce public health user fee reform but are deterred by the fear of losing popularity METHODOLOGY STUDY DESIGN AND METHODS The study will mainly use qualitative descriptive and analytical cross sectional approach. Objective 1 and 2 on public health user fee trend and government failure to introduce and implement the same respectively will use qualitative descriptive approach. Whilst objectives 3-5 on analysis of people’s deprivation of good health, comparison of challenges in managing resources and analysis of stakeholder’s attitudes respectively will employ qualitative analytical approach. STUDY SETTTING The study will take place in Malawi, population n of people; the ministry of health headquarters in Lilongwe, Malawi’s four central hospitals, n number of district hospitals n community hospitals and n health centers. There are also CHAM facilities, private hospitals and NGOs (both local and international) that support health system. The study will focus in all central hospitals because they provide tertiary management care. The ministry of health, because it is the headquarters, some selected CHAM facilities in four regions and few selected NGOs in Malawi. TARGET POPULATION Objective 1-2 will target key informants at the headquarters and in the central hospitals and the reviews of available literature in Malawi. Objective 3 will target the discharged patients in the central hospitals and some community around the selected hospitals. Objective 4 will target the health workers in CHAM and central hospitals. Objective 5 will focus on key informants in NGOs which work with health sector. SAMPLING STRATEGY Since the study will employ qualitative design, hence, participants will be selected purposively. DATA COLLECTION PROCESS Before data collection, consent will be obtained from the ministry of health head-quarters and all in-charges of the facilities where the study is going to take place. The research will be explained to the participants to seek their informed consent. Data collection tools will be pre-tested, these will include interview guide for 1) discharged patients to find out any deprivation of their care, 2) health care workers to assess the challenges in resources 3) key informants to analyse their attitudes. And checklist to assess challenges faced by health care workers and patients deprivation of care. ETHICAL CONSIDERATION In carrying out the proposed research, the concept of research ethics will not be ignored. All people involved in this research will have to give consent. No one is going to participate against his or her will but the research would prefer to have full participation from the participants and not partial. Attention will be deployed to make sure that people’s rights are not violated through this research. Participants will be told the aim of the research and everything crucial so that they should be able to give informed consent. Participants’ identity will not be revealed in the data presentation and analysis. However, upon request, some participants predominantly NGOs will have the copy of the research findings. DATA MANAGEMENT Data will be transcribed from Chichewa to English then themes will be developed from which quantitative data will be analysed while quantitative part will be managed by SPSS. Data will be kept confidential unless strict measures are taken to access the same. PRESENTATION OF DATA The data will be presented through quotes and where necessary tables and graphs will be used for the part of quantitative. THEORETICAL FRAMEWORK The nature of the research demands SIDA’s Power Analysis framework. The introduction and implementation of public health user fee involves power of various stakeholders who have different powers of influence. The research then aims to analyse and gauge how much power Do these stakeholders have towards the introduction and implementation of user fees in public health services, (Shaw RP et al, 1995). SIDA’s power analysis focuses on understanding structural factors impeding poverty reduction as well as incentives and disincentives for pro-poor development. Thus, health sector is a hub to development of which the poor have to be targeted. SIDA power analysis tool also serves to stimulate thinking about processes of change in terms of what can be done about formal and informal power relations, power structures and the actors contributing to it. The framework seeks to either deepen knowledge, facilitate dialogue, foster influence or feed into policy developing and programming of which in this case will be the introduction and implementation of user fee in public hospitals (Shaw RP et al, 1995). In the same vein, political economy analysis also looks at the interaction of formal and informal institutions. The collected data will also be subjected to the critical analysis under the interaction of informal and formal institutions (ibid). 8.0 JUSTIFICATION OF THE RESEARCH The current research is of paramount importance to the people of Malawi. The study will facilitate the improvement of public health services throughout Malawi. The big problem in the health sector is inadequate resources, consequently, the research is purported to carry out analysis of how public health user fee can be an alternative to financing public hospitals. The improvement in public health services entails healthy people who can actively participate in development activities. The success in the implementation public health user fee will help not to over burden the government because public health hospitals will be able to meet some needs through user fee, hence, the government will be able use the part of budget allocated to the health sector in other sectors of priority. The study will provide an insight of development health sector and bring satisfaction to people especially those who use public health services. The study assumes that if the public health user fee reform is implemented, people will access the services of higher quality compared to the current situation in which patients are told to buy the prescribed medication in the private pharmacy because hospitals have no medicine. In this then, the implementation of user fee reduces the cost of accessing public health services in Malawi. No country can develop if the health services are poor. The vitality of the current study cannot be over emphasized, if it will be well done, Malawi as a country will register good health and social development. REFERENCES Becker, Gary (1991). A Treatise on the Family. Cambridge, Massachusetts, Harvard University Press. Lucas, Robert, E. (1988). On the Mechanics of Economic Development. Journal of Monetary Economics 22(1): 3-42. Pritchett, Lant and Lawrence H. Summers (1996). Wealthier is Healthier. The Journal of Human Resources XXX(4): 841-68. Schultz, Theodore W (1960). Human Capital Formation by Education, Journal of Political Economy 68(6): 571-83. Schultz, Theodore W (1963). The Economic Value of Education. New York: Columbia University Press. Schultz, Theodore W (1961). Investing in Human Capital. The American Economic Review 51(1): 1-17. Romer, Paul (1986). Increasing Returns and Long Run Growth. Journal of Political Economy 94. Shaw RP, Griffin C. (1995), SIDA power analysis Washington DC: World Bank Sophie Witter (2010) Mapping user fees for health care in high-mortality countries: evidence from a recent survey ; HLSP institute Audibert M, Mathonnat J. 2000. Cost recovery in Mauritania: initial lessons. Health Policy Plan: Chawla M, Ellis RP. 2000. The impact of financing and quality changes on healthcare demand in Niger. Health Policy Plan: 76-84. Lucy Gilson ()The Lessons of User Fee Experience in Africa Center for Health Policy, Department of Community Health, University of Witwatersrand, South Africa, and Health Economics and Financing Programme, London School of Hygiene and Tropical Medicine, United Kingdom. Litvack J, Bodart C. ( 1993) User fees plus quality equals improved access to health care: results of a field experiment in Cameroon. Social Science and Medicine. Mbugua JK, Bloom GH, Segall MM (1995). Impact of user charges on vulnerable groups: the case of Kibwezi in rural Kenya. Social Science and Medicine. Moses S, Manji F, Bradley JE, Nagelkerke NJ, Malisa MA, Plummer FA (1992). Impact of user fees on attendance at a referral centre for sexually transmitted diseases in Kenya. Lancet