In fact, several interventions designed for PLHIV, including HTC, have been found to reduce HIV risk behaviors among HIV-positive individuals. Furthermore, interventions targeting PLHIV, including counseling provided through HTC, can help one understand the meaning of their HIV status, additional risk exposure, and encourage adoption of healthier and safer behaviors. HIV counseling and testing (HCT), an essential entry-point to HIV care and treatment, provides an opportunity for PLHIV to access ART in a timely manner, which has substantial benefits both at the individual and community level. ĭespite this progress, there is still much work to be done to reach the UNAIDS 90-90-90 targets by 2020 (90% of people living with HIV. For instance, the number of people on antiretroviral therapy (ART) increased approximately four-fold, from 309,000 in 2012 to 1.2 million in 2017, and the annual number of HIV tests performed increased from 4.6 to 6.5 million between 20. With support from programs such as the President’s Emergency Plan for AIDS Relief (PEPFAR) and the Global Fund to Fight AIDS, Tuberculosis, and Malaria, the Mozambican Ministry of Health (MoH) has made significant progress in the fight against HIV/AIDS. Mozambique is a country of approximately 29 million people as of 2017, and has one of the highest prevalence’s of HIV in the region (13.2% in 2015). The data can be accessed by request directly to DHS ( The datasets used in this secondary analysis are available at: ". The data cannot be passed on to other researchers without the written consent of DHS. To use the data for another purpose, a new research project must be registered. For instance, the DHS data can be used only for the purpose of statistical reporting and analysis, and only for registered research. Additionally, the DHS has regulations regarding the usage of DHS data. In surveys that collect GIS coordinates in the field, the coordinates are only for the enumeration area (EA) as a whole, and not for individual households, and the measured coordinates are randomly displaced within a large geographic area so that specific enumeration areas cannot be identified. Each enumeration area (Primary Sampling Unit) has a PSU number in the data file, but the PSU numbers do not have any labels to indicate their names or locations. The geographic identifiers only go down to the regional level (where regions are typically very large geographical areas encompassing several states/provinces). There are no names of individuals or household addresses in the data files. The dataset used in our study were obtained from the DHS website ( The IRB-approved procedures for DHS public-use datasets do not in any way allow respondents, households, or sample communities to be identified. It will increase or decrease the value of the asset or liability.GUID: 046792F3-C802-44D8-8FDB-B350FA2A1FFE Data Availability Statement It will decrease the value of the asset or increase the value of the liability. Revenue Receipt is received in exchange of Income Revenue Receipts are shown in the Income statement - It is shown in the credit side of Income & Expenditure accountĬapital Receipt is received in exchange of Source of income The benefit of revenue receipts can only be enjoyed for one accounting year and not more, therefore they have short term.Ĭapital Receipts are shown in the Balance sheet - It is mentioned in the liabilities section Revenue receipts are money received for a short period. Revenue Receipts are short term receipts. Loans from the general public, foreign governments and the Reserve Bank of India (RBI) form a crucial part of capital receipts. Capital receipts can be both non-debt and debt receipts. Revenue Receipts are Recurring - which the government receives in the normal course of activities such as taxes and other duties levied by the Centre the interest and dividend it receives on its investments and the fees and charges the government receives for its services.Ĭapital Receipts are long term receipts. It is the income generated from the operating activities of the businessĬapital Receipts are Non - Recurring in nature as it is related to the valuation of assets and liabilities of the government. It is the income generated from investment and financing activities of the business.
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