bluuebunny/crossref_metadata_2025_split huggingface dataset:
Tax Absence in Relation to Taxation of Digital Services
Authors: Čejková Tereza 
Published: September 2021

In the area of taxation of business corporations operating in several different countries, there is a problem arising with he identification of the tax residence of the liable entity. With the expansion of the so-called digital business, where entrepreneurs often do not have a physical headquarters or business units, this problem is becoming more common. Efforts to introduce a digital tax within the Member States of the Organisation for Economic Co-operation and Development and the European Union are accompanied by efforts to address this issue through various legislative acts. This article explains how the problem of identifying tax residence arises, why it is undesirable and describes possible solutions.
Risk Factors and Child Sexual Abuse among High School Pupils in Lusaka District, Zambia
Authors: Mutaka Maryn , Imasiku Mwiya I 
Published: September 2021

Child sexual abuse is a universal problem that affects both boys and girls. In Zambia,
like many other African countries, there are certain conditions and circumstances
that put children at risk of sexual abuse. However, these risk factors remain explored
(Chiroro et al., 2006). This study, therefore, was aimed at investigating risk factors and
exploring child sexual abuse in Lusaka District. Specifically, it focused on identifying
the forms of sexual abuse; examine the factors that put children at risk for sexual
abuse; find out the grooming tactics used by sexual abusers; find out the disclosure
rate for child sexual abuse cases; examine the abuser-victim relationships; and make
recommendations for child sexual abuse prevention. Participants were 200 secondary
school pupils (86 males and 114 females), who were randomly selected. Their ages
ranged from sixteen to twenty-one years. Data was collected using a structured selfreport
questionnaire and Focus Group Discussions (FGDs). Data analysis was done
using the Statistical Package for the Social Sciences (SPSS).
The results show an overall prevalence rate of child sexual abuse to be 43.5 per cent
(n=87). Of the 87 victims, 41.1 per cent (n=36) were males and 58.6 per cent (n=51)
were females. Among the forms of sexual abuse, sexual touch/arousal had the highest
frequency (n=54, 62.1%). Most of the subjects (75.6%, n=19) did not disclose their
sexual experiences, whereas only 24.4 per cent (n=19) did. Most abusers were found
to be family members (n=39, 44%).
Six risk factors for sexual abuse were examined, and the most powerful one was
parental absence (n=63, 73.3%); having punitive parents (n=57, 68.7%); alcohol
intake by a parent or other guardian (n=30, 34.5%); poor parent-child relationship
(n=20, 23.7%); parental conflict (n=19, 22.4%); and presence of a stepparent (n=13,
13.1%).
Furthermore, the results obtained from the FGDs show that the most frequently used
trick for sexual abuse is the offer of money and/other gifts (n=21, 67.8%). Fifty-six
(69%) of the victims lacked knowledge to know that the grooming they experienced
would result into sexual abuse. The study tested two hypotheses:
(a) alcohol intake by the parent or guardian is not a significant risk factor for child
sexual abuse;
(b) in Lusaka District, children and adolescents that are sexually abused have
adequate knowledge of the grooming tactics used by abusers.
The results showed that:
(a) there is a significant relationship (p=0.004) between child sexual abuse and
parental or guardian intake of alcohol;
(b) there is a significant relationship (p=0.000) between child sexual abuse and
children’s lack of knowledge of the grooming tactics used by sexual abusers.
Recommendations made include:
(a) teacher training in the area of child sexual abuse;
(b) encouragement of research culture among Zambian scholars in the area of
child sexual abuse; and
(c) active involvement of children, parents, teachers and the government in the
prevention of child sexual abuse.
Legal Societal System Intervention Trauma to Child Sexual Abuse Victims Following Disclosure in the Lusaka Urban District of Zambia
Authors: Mbuzi Anselimo Boniface , Imasiku Mwiya L. 
Published: September 2021

The rigorous hospital, police and legal procedures through which sexually abused
children go through can further increase the level of trauma if not done professionally.
If these procedures are performed in a sensitive and knowledgeable manner this can
lead to an expedited healing process for the child who is sexually traumatised. Trauma
is not just a health hazard but a condition that can impair full disclosure of required
details by a child who has been sexually abused.
In Phase 1, four in-depth case studies of children who were sexually abused were
carried out using the qualitative method of one to one oral interviews. Phase II
involved an investigation into the relationship between societal interventions such
as court procedures and trauma levels in fifty sexually abused children. The tool that
was used to assess or to measure the level of trauma and determine the amount of
stress experienced by each child was the Trauma Symptoms Checklist for children.
This instrument was developed by John Biere (1989). The data obtained was analysed
using descriptive analysis.
The police officers, the social workers and health workers indicated that they
had interviewed 50 per cent of the sexually abused children three times while the
remaining 10 per cent reported to have been interviewed more than three times. It
was further reported that each child had an average of three cross examinations in the
courts of law. The Trauma Symptoms Check List revealed that twenty five (50%)
of sexually abused children who had been separated from their primary care-givers
exhibited more stress and trauma than their counterparts. It was also found that fifteen
of the sexually abused children who were taken to the juvenile courts of law exhibited
less stress and trauma than their colleagues who were taken to the regular adult courts.
It was also observed that 75 per cent of the sexually abused children who indicated
that they had trusting relationships with the professionals expressed being at ease with
them.
This study indicates that certain types of societal system interventions such
as multiple questioning, more than three interviews, child-mother or care-giver
separation, inadequate trust during the investigation, court procedures and social
service phases, further traumatised sexually abused children.
Teacher Educators’ Perceptions of Environmental Education As a Crosscutting Issue and Their Participation in Its Teaching at Kitwe and Mansa Colleges of Education
Authors: Chileshe Lukonde Derrick 
Published: September 2021

This study was undertaken to investigate the respondents’ perceptions of Environmental
Education (EE) and participation in its teaching at Kitwe and Mansa Colleges of Education
in Zambia. The study used both qualitative and quantitative research approaches which
also included questionnaires, observations and focus group discussions as research
instruments. Content analysis was used to ascertain teacher educators’ participation in
EE. A sample comprised thirty-three purposively selected college teacher educators.
The data collected was analysed both qualitatively and quantitatively.
The findings revealed that respondents’ views of EE were associated with creation
of awareness about the environment and narrowly viewed EE in terms of nature
conservation. The majority (73%) of the respondents stated that EE was wrongly
included in the curriculum. The study further revealed that EE was only taught as
topics or subtopics in Science Education (SE), Social, Spiritual and Moral Education
(SSME) and Technology Studies (TS) and not as a crosscutting discipline across the
curriculum; and that teacher educators essentially adopted teacher-centred methods
in teaching EE, concentrating on imparting book-based knowledge. Moreover, no
mechanism existed to compel them to integrate EE in lessons taught making the
crosscutting approach ineffective in implementing it.
The majority of the respondents had neither received pre-service nor in-service
training in EE and if they had received such training, it was irrelevant to the work they
were doing. The study concluded that EE should not end at the creation of awareness
about the environment but should be linked to knowledge, skills and attitudes required
to demand for an action for the environment. The recommendations made were that
the curriculum should be reviewed and EE topics or content also be incorporated in all
study areas. In addition, the Ministry of Education (MoE) through Teacher Education
and Specialised Services (TESS) should formulate a policy framework to guide
EE teaching in Primary Colleges of Education. In fact, the EE should formulate or
contribute questions toward final examinations and the Ministry of Education (MoE)
should procure EE teaching resources. Additionally, teacher educators should use
extra curricular activities as learning space for EE.
Lastly, colleges should appoint EE Coordinators to spearhead the EE implementation.
There is an urgent need to train or reorient teacher educators in the two colleges on
how they could strengthen the grounding in EE. When such training is concluded
well, it should now cover all the Zambian Colleges of Education.
An Ethical Investigation into the Impact of Mophane Worm Depletion on the Environment in the North-Eastern Part of Botswana: A Case Study of Gungwe and Mbalambi Villages
Authors: Selaledi Fatima 
Published: September 2021

Mophane worm is a name given to caterpillars hosted by the Mophane tree. The
mophane worm is harvested as food supplement in most of the Southern African
countries. For the past few years, there have been some reports indicating that the
worm has disappeared in some parts of Botswana. Hence, the aim of this research
study has been to investigate from an ethical perspective the impact of mophane
worm depletion on the environment. A qualitative approach was used in this study
and data was collected from the following target groups of people: villagers, headmen
of the stated two villages and the Ministry of Environment, Wildlife and Tourism
(MEWT) officers both at local and national level. The theoretical framework involved
traditional theories (i.e., Value Theory and Utilitarianism) and environmental ethical
theories (i.e., Social Ecology, Environmental and Intergenerational Justice).
The research instruments employed were individual interview schedules, focus
group discussions and observation. A fourfold model of analysis was used focusing
on the biological, economical, social and political dimensions. From the findings
of the study, it emerged that both natural and anthropogenic factors contributed to
mophane worm depletion. The natural factors were drought and predation while the
anthropogenic factors included massive usage of the host tree, destructive methods of
harvesting and demand for more land for agricultural and residential purposes. It also
emerged that mophane worm depletion had both negative and positive impacts on
the environment. These included lack of money by the local people to buy their daily
needs, lack of relish and poor livelihoods, loss of wildlife that fed on mophane worm
and tension between government and local people over the regulation of the resource.
Ethical evaluation revealed that the dominant value for the local people was utility
value to the almost total lack of explicit awareness of intrinsic and inherent value,
and that on utilitarian grounds, the overall evil that depletion of the mophane worm
brought about outweighed its overall good effects. With regard to justice issues, the
findings revealed that unjust social structures and injustices resulting from the unequal
distribution of benefits and burdens as well as from the lack of adequate participation
by the local communities in decision-making had a greater negative than positive
impact. Finally, recommendations were made emphasising the utmost importance of
government intervention to mitigate, if not, stop the depletion of the mophane worm.
Teacher Preparedness to Utilize Emergent Literacy for Teaching Initial Literacy in Selected Schools of Mansa District
Authors: Imange Samuel , Simwinga John 
Published: September 2021

Effective teaching of initial literacy in Grade 1 demands more of the teacher’s attention to
pupils’ emergent literacy skills and consideration of how they learn. The emergent literacy
skills children acquire lay a firm foundation for their learning to read and write in the
conventional sense. Some of the skills that children develop under emergent literacy
include phonological awareness and phonological sensitivity, which give children the
ability to hear, recognize, manipulate and distinguish the sounds of the language they have
acquired. These are key language skills which teachers will need to utilize in their teaching
of reading and writing skills to Grade 1 learners in the classroom.
A study was carried out whose purpose was to investigate whether primary school teachers
in Mansa District utilized emergent literacy skills in their teaching of conventional reading
and writing skills to the learners in Grade 1 considering the fact that emergent literacy lays
a firm and solid foundation for continuous development of the literacy skills. The study
was a descriptive survey and qualitative in nature since it required the researcher to
describe the state of affairs as found and observed in their natural setting in the research
sites. The qualitative methods of data collection and analysis were used. The sample for
this study comprised 62 Grade 1 teachers and 3,594 Grade 1 primary school pupils. Only
those schools teaching initial literacy in the local familiar language using the Breakthrough
to Literacy (BTL) methodology were targeted for this research.
The findings indicated that: (1) Teachers lacked knowledge about emergent literacy and
did not know how useful it was for continuous literacy development among the children.
(2) Most of the teachers ignored pupils’ prior literacy knowledge and considered their
learners as complete illiterates who knew nothing about literacy skills. (3) Teachers never
designed extra teaching and learning materials for teaching literacy. Rather, they relied on
the New Breakthrough to Literacy (NBTL) kit materials. (4) The class sizes were large and
meaningful scaffolding was lacking in most of the classes.
This study concluded that the Ministry of Education in Zambia should consider emergent
literacy as the foundation for conventional literacy development in Grade 1. One
recommendation was that teachers should be equipped with knowledge of emergent
literacy through deliberate training. They need to understand and appreciate emergent
literacy as an essential body of knowledge to be utilized for successful conventional
literacy development among Grade 1 learners.
The Robotic Man by Habit: An Existential Analysis of Albert Camus’ The Misunderstanding
Authors: Siame Mukundwe 
Published: September 2021

Human existence is essentially characterised by habit. It is habit that
carries us most of the times, from one day to another as our daily activities
are mostly routine in nature. As Albert Camus (1942) notes, most of our
daily activities are commanded by habit. This is why Camus compares the
human condition to that of Sisyphus. Camus submits that like Sisyphus, the
same rhythm carries us from one day to another and this makes our actions
automatic, if not robotic. Furthermore, Camus notes that habit usually
leads to monotony, boredom and meaninglessness of our actions. This is
what he refers to as the absurdity of human existence; a feeling of futility we
may experience when we become aware of the repetitiveness of our routines
and rituals (Craig, 2005); grosso modo, a lack of fundamental meaning
in life. In this paper, our analysis of Camus’ play, ‘The Misunderstanding’
(1943) is hinged upon Sartre’s existentialism, which has close affinities with
Camus’ philosophical concept of the absurd. In ‘Being and Nothingness’
(1943), Sartre submits that the problem of being is the most important
phenomenological problem. According to Sartre, there are essentially, two
modes of existence; Being-in-itself and Being-for-itself. Being-in-itself is
the type of being that objects in this world have; for example, Being-foritself is the being of human beings. In this article, we have submitted that
habit robotises the characters in Camus’ play in that it (habit) transforms
them into Being-in-itself whose existence is passive and absurd.
The Tonga Art of Kulibanda: A Literary and Linguistic Analysis
Authors: Chilala Cheela , Jimaima Hambaba 
Published: September 2021

Framed within the broader context of two not so related theoretical lenses
– literary theory and linguistic theory – the paper seeks to characterise
Tonga practice of kulibanda as a language-based artistic expression for
its sociocultural, literary and linguistic significance among the Tonga
people. Couched within Austin’s speech act theory, Levison’s politeness
principle and literary theory, this brief assessment attempts to bring into
the spotlight unique characteristics of kulibanda, which in ordinary speech
would be judged as flouting the maxims of politeness, deference and cultural
appropriateness. Having considered the material potency of kulibanda
collected from online platforms and occurring in real-life situation, it is
insightful to conclude that the artistic clamour, stylistic flexibility and the
linguistic sensibilities of kulibanda transform this piece of art beyond its
traditional theoretical enclave of oral literature into the structured linguistic
materiality for a shared sociocultural knowledge, histories and meaning
making enterprise among the Tonga people.
Personal Name Trends in Independent Zambia: A Reflection on the Fluidity of Living Heritage
Authors: Penda Chanda 
Published: September 2021

Personal name usage in Zambia, as is common elsewhere, has undergone changes –
reflecting the overall cultural and historical changes in the nation. This article identifies the
changes which took place in personal naming patterns in Zambia since independence and
discusses the wider socio-cultural and political factors which caused the changes in personal
naming patterns in independent Zambia. The period after independence in 1964 represents
a complex of various interacting histories of the nation, which have significantly impacted
naming patterns. These include, transitions from mandatory requirement for adherents
of the Roman Catholic Church and other Christian organisations to adopt baptismal
names of European saints and enforcement, by school authorities, of usage of European
first names by indigenous Northern Rhodesians during British colonial domination, to
freedom to choose first names following political independence. Further developments
include the closer mingling of local tribes/languages, the rise of charismatic churches, and
Islam, among others. The methodology includes quantitative text analysis of the publicly
available comprehensive University of Zambia (UNZA) graduate directory which contains
names of all the institution’s graduates for the fifty-year period from its foundation in 1966
to 2016. This work samples 2504 names extracted from the graduate directory between
1976 and 2016 in ten-year-intervals as follows: 1976, 1986, 1996, 2006 and 2016. The
highest institution of learning in Zambia is located in the capital, Lusaka. UNZA students
are drawn from multi-ethnic backgrounds, mostly featuring Zambian language groups. The
period under consideration includes both people who were born/named before and after
independence. Other methods used in the context of the wider thesis were ethnographic
field interviews with 23 respondents in Chongwe, Kafue and Lusaka districts, and personal
communication with seven others by electronic means. Among the field respondents, four
were aged between their mid-60s and 73, while the rest were of varying ages between 20 and
52. The purposive selection criteria for the four elderly participants included age – those
who had some experience of life under British colonial rule. The other group was randomly
selected, observing balance in gender, socio-economic status and political views. The study
confirms an increase in the usage of first names drawn from local languages. Over the study
period, usage of indigenous Zambian personal names increased from 7.9 per cent to 31.6 per
cent. The study also shows different generic patterns of first name usage among the different
ethnic groups.
A Critical Review of Ideological Trends in the Study of Zambian Literature in English
Authors: Kantini Samson , Chilala Cheela 
Published: September 2021

Two ideologically divergent schools of thought have emerged in the study of Zambian
literature in English. The first one rooted in imperialist doctrines emerged in the early 1980s
and continues to influence many studies on Zambian literature to this day. The second one
with a clear object of the renaissance of world literatures like that of Zambia is recent.
It begun towards the end of the second decade of the 2000s and challenges the first one.
This paper gives a critical discussion of studies that constitute and mark these two trends.
It is a desktop research that employs the documental analysis informed by the historical
cultural materialism theory. It concludes that the imperialist school of thought overlook
and impoverish our understanding of the wider ideological and political context in which
Zambian literature in English has and is evolving and the world literary scene on which we
encounter it. Then, the renaissance school of thought does not just remedy this ideological
problem but creates an opportunity for us to study Zambian literature in English as a distinct
local realist tradition that is organically developing and in transition.
ELLY SATRIANI HARAHAP Analisis Faktor Ibu Dengan Kejadian Memiliki Anak Balita Stunting Di Kota Pekanbaru
Authors: Harahap Elly Satriani 
Published: September 2021

ABSTRACT Stunting is a condition of growing failure from children under five (infants under five years) which results in children being too short for their age as a result of chronic malnutrition. In Pekanbaru City from Nutritional Status Monitoring data in 3 (three) consecutive years, the prevalence of stunting was increased by 17.7%, 23.9%, and 27.7%. The aim is to analyze how the relationship between maternal factors is the cause of the occurrence of having stunting children in the Harapan Raya City Health Center in Pekanbaru in 2019. This research is a quantitative research with cross sectional design and sharpened with qualitative research with case study designs in the Harapan Raya Community Health Center working area in June 2019 with a sample of 187 toddlers and sample selection by purposive sampling. Data collection using questionnaires, interview guidelines, and observation lists. Based on the study of the frequency of occurrence of having a stunting toddler is 52.4% and a multivariate analysis with a multiple factor predictive logistic regression test concludes the Hb value of Mother in Pregnancy (p value = 0.002), Maternal Behavior in Parenting Feeding Patterns (p value = 0.016 ), and Exclusive breastfeeding (p value = 0.001) is an independent variable that is significantly related to the risk of occurrence of having a stunting toddler and a confounding variable on the risk of having a stunting toddler namely child distance and maternal parity. For Puskesmas, it is expected to provide information regarding stunting issues in the working area of ​​Harapan Raya Health Center by conducting cross-program collaboration in KIA, GIZI, and Health Promotion.