bluuebunny/crossref_metadata_2025_split huggingface dataset:
Peran Ekonomi Islam Dalam Pembangunan Ekonomi Nasional Yang Berkelanjutan di Era Society 5.0
Authors: Tira Aprilia  , Ratih Meisda Sari  , Robiatul Adawiyah  , Dian Efrilia  , Levania Anggesta  , Tri Lulu Handayani  
Published: December 2024

ABSTRAK
Islamic economics offers a framework based on the values of justice, balance, and sustainability, which is a solution for sustainability-oriented national economic development. This article examines the main contributions of Islamic economics through the approach of Islamic financial systems, wealth redistribution based on zakat, infaq and waqf (ZISWAF), and the application of justice and ethical principles in economic activities. This research uses a descriptive-analytical method with secondary data to explain how the implementation of Islamic economics can support sustainable development goals. The results of the study show that the principles of Islamic economics make a significant contribution in creating economic equity, supporting environmental sustainability, and improving financial stability and inclusion.

ABSTRAK
Ekonomi Islam menawarkan kerangka kerja yang berbasis pada nilai-nilai keadilan, keseimbangan, dan keberlanjutan, yang menjadi solusi bagi pembangunan ekonomi nasional yang berorientasi pada keberlanjutan. Artikel ini mengkaji kontribusi utama ekonomi Islam melalui pendekatan sistem keuangan syariah, redistribusi kekayaan berbasis zakat, infaq, dan wakaf (ZISWAF), serta penerapan prinsip keadilan dan etika dalam kegiatan ekonomi. Penelitian ini menggunakan metode deskriptif-analitis dengan data sekunder untuk menjelaskan bagaimana implementasi ekonomi Islam dapat mendukung tujuan pembangunan berkelanjutan. Hasil kajian menunjukkan bahwa prinsip-prinsip ekonomi Islam memberikan kontribusi signifikan dalam menciptakan pemerataan ekonomi, mendukung keberlanjutan lingkungan, serta meningkatkan stabilitas dan inklusi keuangan.
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Blockchain Technology in Accounting: A Paradigm Shift in Transparency and Efficiency in the UK
Authors: Chen Junwei 
Published: December 2024

Background: Traditional accounting processes face challenges like data manipulation, fraud, and inefficiencies in the processes. Blockchain in accounting provides full transparency, where auditors, accountants, and clients can have access to identical ledgers for verifying the information. Objectives: To evaluate the impact of Blockchain technology on transparency and efficiency in the accounting profession in the United Kingdom. Methodology: This research follows a quantitative research method. The survey method has been used for collecting data from accountants, auditors, CFOs, financial analysts, and others. In this study, questionnaires have been sent to the accounting professionals from the big four accounting firms in London, United Kingdom. The raw data has been gathered from a total of 156 people participants from the accounting firms. A questionnaire has been used in the study, where various independent and dependent variables are identified. Findings/conclusions: The results show that Blockchain security, cost, adoption, and implementation have a positive and significant influence on transparency. On the other hand, Blockchain security, cost, adoption and implementation, compliance, and performance have a positive and significant influence on efficiency. Lastly, it is identified that Blockchain efficiency and transparency have a positive and significant influence on stakeholder trust among accounting firms in London, UK. Policy Recommendations: The first policy recommendation is promoting the adoption of Blockchain among accounting firms. Tax incentives can be provided to accounting organizations that are heavily investing in Blockchain technology. Besides, regulatory frameworks, development programs, and comprehensive guidelines can help in guiding the adoption of Blockchain technology among accounting firms.
Exploring the Mediated-Moderated Impact in ESG-Value Nexus: The role of Cost of Debt and Firm Size in Chinese Listed Companies
Authors: Peng Bingxiang , Zang Chengcheng 
Published: December 2024

Background: ESG disclosures are critical aspects of corporate reporting, reflecting an entity’s commitment towards sustainable and responsible business practices. In China, the increasing emphasis on the ESG practices tends to raise questions regarding their effect on the financial performance, specifically in case of the listed companies. Purpose: The study aims to investigate the influence of ESG disclosures and Firm Value of the Chinese listed companies, directly, as well as through the mediating effect of cost of debt and size’s moderating role. Design: The study employs a fixed-effects regression for a panel dataset, consisting of 1065 observations, developed using 213 entities and 5 fiscal years (2018 to 2022). The independent variables of the study are the individual ESG components and the aggregate ESG score while Tobin’s Q is the dependent variable. The control variables include leverage, profitability, growth, age, and liquidity. The cost of debt and size has been proxied by the interest costs and natural log of total assets respectively. Results: ESG metrics, individually or collectively, do not influence Tobin’s Q whereas the interaction effect of the size tends to influence the value negatively, only in case of the total ESG score. It states that the positive effect on market value declines as the size of the company increases. The cost of debt, on the other hand, is a significant mediator in the interaction aspect, adversely influencing Tobin’s Q. Policy Implications: The policy makers must support the smaller companies in their ESG adoption as they are more likely to benefit from the ESG practices due to their increase in the market valuation. Additionally, tailored ESG reporting as well as implementation strategies tend to maximise the financial benefits across different firm sizes. Originality/Value: The novel insights provided by the study into the complicated dynamics of the ESG and Value in case of the Chinese companies highlights varied effects. The role of firm size and the importance of cost of debt are prominent in contributing to a broader understanding of the ESG’s role in enhancing value of the enterprises.
د لوګر پر اوبیزو زېرمو د اقلیمي بدلون د اغېزو ارزونه: ننګونې او فرصتونه
Authors: شیرزاد محمد داود , سهاک کاوون 
Published: December 2024

په دې څیړنه کې د لوګر ولایت اوبیزو زیرمو باندې د اقلیم بدلون اغیزو ته لنډه کتنه شوی او پر اوبو باندې د اقلیمي بدلون اغیزې ارزول شوي دي. د هوا تودوخې درجې، اورښت، لنده بل او اوبو جریان اړوند څو کلن معلومات راټول او تر هر اړخیزې څیړنې لاندې نیول شوي او په یادو پارامترونو باندې د اقلیمي بدلون اغېزې ارزول شوي دي. د څیړنې په ساحه کې چې زیاتره برخه یې د پل عالم او کمه برخه یې د برکي برک ولسوالۍ اړونده ده چې مخکې د پنځو کانالونو(ویالو): کړمتیان، دستګیر، هارون، بخش آباد او نټ په واسطه خړوبیدل، د ځمکې لاندې اوبو د راویستلو په محاسبه هم تمرکز شوی. یاده څیړنه کیفي او کمیتي څیړنه ده چې لومړني او ثانوي معلومات پکې کارول شوي دي. د لومړنیو معلوماتو د چمتو کولو لپاره، د سروې، کتنې او مرکې میتودونه کارول شوي، او د ثانوي معلوماتو د چمتو کولو لپاره، کتابونه، نړیوال مقالې، مستند نړیوال راپورونه، او نړیوال سایټونه کارول شوي. GISد نقشه کولو او Excel پروګرام د احصایې او ارقامو تحلیل لپاره کارول شوی دی. په دې وروستیو کې، د ارقامو له تحلیل او محاسبې وروسته، معلومه شوه چې یوه 4 انچه څاه په یوه ثانیه کې 1.8 لیټره اوبه، او 5 انچه څاه په یوه ثانیه کې 2.8 لیټره اوبه را باسي. له څیړلو څخه وروسته جوته شوه چې د لوګر ولایت په دې سیمه کې 5610 جریبه ځمکې یو فصل رسیدوپه موخه هر کال 471829.05 متر مکعبه اوبه د 4 او 5 انچو څاګانو په واسطه راویستل کیږي. بايد يادونه وشي چې د کافي او باوري معلوماتو نشتوالى او د معلوماتو په راټولولو کې د سيمه ييزو خلکو نه همکاري د دې څېړنې په ترسره کولو کې له عمده ستونزو څخه وه. د لیکنې په پای کې د اقلیمي بدلون له امله د لوګر اوبیزو زیرمو ته پېښې ستونزې او زیانونه ارزول شوي دي او د زرغون انقلاب د محقق کولو لپاره د مدیریتي مناسبو فرصتونو څخه د کار اخیستنې وړاندیزونه شوي دي.
د کرنې پر سکتور د قوش تېپې کانال اقتصادي اغیزې
Authors: حسین خیل میرآقا , احمدزی خال محمد 
Published: December 2024

افغانستان یو کرنیز هېواد بلل کیږي، که څه هم د هېواد د ۸۰ سلنه وګړو اقتصاد په کرنې پورې تړلی دی؛ خو څو لسیزو ناورینونو او په هېواد کې د وګړو ډیر والی هغه څه دي چې افغانستان يې تر دې دمه په کرنیزو محصولاتو کې له پښو غورځولی او کابو د هر کرنیز محصول لپاره نورو هېوادونو ته اړ دی. اوبه د هېواد له مهمو طبیعی سرچینو څخه ګڼل کیږي او د کرنې او مالدارۍ په پرمختګ کې په مستقیم ډول ځانګړی اهمیت لري. افغانستان د کال ۷۵ ملیارد متره مکعبه اوبه لري، چې ډیره زیاته اندازه یې پرته له ګټې اخیستنې ګاونډیو هېوادونو ته ځي. په خواشینۍ سره باید ووایو چې زموږ د ځمکې د سطحې له ټولو اوبو څخه یوازي د ۲۰ ملیارد متره مکعبه اوبو څخه په هېواد کې ګټه پورته کیږي او پاتي ۳۷ ملیارد متره مکعبه اوبه په وړیا توګه د ګا ونډیو هېوادونو ځمکي خړوبوي. له بده مرغه هېواد د خوړو له پلوه په ځان بسیا نه دی او اړتیا لري. چې خوراکي مواد له داخلي منابعو څخه چمتو او ترلاسه کړي. خو افغانستان د تولید د وړتیا وړ منابع لکه ځمکه، اوبه او هوا لري. چې د دغه منابعو په ښه مدیریت او کارونې سره هېواد د خوړو له پلوه ځان بسیاینې په لور بیولای شې. ددې لیکنې عمده موخه د قوش تېپې کانال پېژندنه، ځانګړتیاوې او اقتصادي ګټې دي. معلومات له تخنیکي راپورونو او علمي مقالو څخه را ټول شوي دي او د کتابتوني څېړنې له میتود څخه کار اخیستل شوی دی.
راهکارهای مهم جهت دستیابی به خودکفایی گوشت‌مرغ در ولایت بغلان
Authors: مظلوم یار سید احمد 
Published: December 2024

امروزه، سطح پائین درآمد خوانواده­ها و بالا بودن قیمت سایر گوشت­های موجود در بازار ولایت بغلان، بلند بودن فیصدی چربی سایر گوشت­ها، تقاضای مردم به مصرف گوشت­مرغ را بیشتر کرده است. شواهد نشان می­دهد که ولایت­ بغلان با داشتن 1,053,000 نفر جمعیت، مقدار گوشت­مرغ مورد نیاز جامعه را تامین کرده نمی­تواند. با این­حال، تحقیق حاضر با هدف شناسای راهکار­های مهم جهت دستیابی به خودکفایی گوشت­مرغ در ولایت بغلان انجام شده است. جامعه آماری این تحقیق شامل 90 نفر ترکیب از مسئولان بخش­های آموزشی_ تحصیلی و دست اندرکاران بخش مالداری اعم از ادارات دولتی، خصوصی و کوپراتیف­های زراعت و مالداری درین ولایت بودند. ابزار جمع آوری اطلاعات پرسشنامه بود. پس از بررسی روایی آن توسط متخصصین این حوزه، یک پرسشنامه شامل (40) متغیر تهیه شد و برای پایایی آن از ضریب الفای کرونباخ محاسبه شد که رقم میانگین آن 0.95 بدست آمد. روش­­های آماری مورد استفاده درین تحقیق علاوه از آمارهای توصیفی، نظیر انحراف­معیاری و اوسط، از تکنیک تحلیل­عاملی­اکتشافی با استفاده از نرم افزار SPSS 26 انجام شد. نتایج تحقیق نشان می­دهد که چهار مولفه شامل مولفه­های اصلاح نظام حمایتی، توانمندسازی صنعت مرغ گوشتی، فراهم سازی عوامل تولید و مولفه استفاده افراد متخصص در صنعت طیور در ولایت بغلان از مهم­ترین مولفه­های راهکارهای مهم جهت دستیابی به خودکفایی گوشت­مرغ درین ولایت شناخته شدند که 21.32 فیصد تغییرات واریانس مربوط به مولفه «اصلاح نظام حمایتی» ارائه شده است. نتایج این یافته­ها می­تواند ضمن ارایه بینش مهم و صحیح به دست اندرکاران و مسئولان، در برنامه ریزی و سیاست گذاری­های این بخش کمک نماید.
مزایا و ضرورت استقرار سیستم‏های مدیریت تضمین کیفیت در مراکز و کارخانجات فرآوری موادغذایی
Authors: سالاری امیر , بنوری عطاءالحق 
Published: December 2024

در دنیای امروز، استفاده از سیستم‌های مدیریت تضمین کیفیت در فرآوری مواد غذایی به‌عنوان یک الزام و اصل ضروری در جوامع مختلف پذیرفته شده است. گستردگی و تنوع اقلام غذایی ایجاب می‌کند که برای تضمین همه‌جانبه کیفیت، نظام‌های پیشرفته جهانی مدیریت کیفیت، مانند HACCP، در کلیه مراحل مربوطه مستقر گردد. تأمین و توزیع غذای ایمن و مغذی به‌منظور حفظ سلامت، یکی از اهداف پایه‌ای سازمان‌های جهانی نظیر ISO، WHO، و FDA است که در دهه‌های اخیر تلاش‌های زیادی برای تدوین و گسترش اسناد و پروتکل‌های مرتبط با آن انجام داده‌اند. در کارخانجات مواد غذایی، جایی که حجم انبوهی از آماده‌سازی و پخت مواد غذایی صورت می‌گیرد، استفاده از سیستم‌های نوین کنترلی که توانایی کاهش مخاطرات موجود را دارند، ضروری به نظر می‌رسد. در این مقاله، ضمن تأکید بر لزوم حفظ ایمنی و مدیریت یکپارچه، نحوه استقرار سیستم مدیریت کیفیت HACCP و مزایای آن از جنبه‌های مختلف در کارخانجات و مراکز فرآوری مواد غذایی بررسی شده است. این سیستم، یک رویکرد جامع‌نگر است که در صنایع غذایی برای ارزیابی و کنترل فرآیندها به کار می‌رود. تمرکز این سیستم بر شناسایی و پیشگیری از مخاطرات میکروبی، فیزیکی، و شیمیایی است که ممکن است در هر مرحله از زنجیره تأمین، تولید، و نگهداری مواد غذایی رخ دهند. تدوین این سیاست‌های کلی در جوامع مختلف می‌تواند به ارتقای سطح استانداردهای تولید و رفع چالش‌های مربوط به صادرات مواد غذایی کمک کند. این استانداردها بسیار جامع بوده و امروزه مورد پذیرش و الزام سازمان‌های مرتبط و کشورهای جهان هستند.
Regulations of National Extraterritorial Jurisdictions through Treaties and Principles of Customary International Law
Authors: Hameed Usman , Zadi Kashif Imran , Gujjar Muhammad Waqas 
Published: December 2024

Extraterritorial jurisdiction over international crimes remains one of the most contentious areas of public international law. This controversy has resulted from international scholars' unwillingness to distinguish between core international crimes, i.e., atrocity crimes and treaty crimes. While the primary mode of establishing jurisdiction as regards the former remains territorial, the latter, on the other hand, essentially involves extraterritorial jurisdiction. Whereas the current scholarly debate remains focused on the legality and illegality of extraterritorial jurisdiction, scant attention has been given to the crystallization of rules of jurisdiction, keeping in view the unavoidability of extraterritorial jurisdiction for certain types of crimes. The perils involved in the ambiguity of regulations include an excess of jurisdiction or no jurisdiction at all, threatening to cause the failure of the international legal regime and impunity for perpetrators. As most treaty crimes imply border crossing as an essential element of criminal activity, the major problem in their prosecution relates to competing and conflicting jurisdictional claims. Needless to state, the intricate jurisdictional issues raised by treaty crimes would only be resolved through the proper application of international law. Although most transnational crimes have been subjected to comprehensive regimes of various multilateral Conventions, state parties to such Conventions remain free to interpret treaty provisions largely following their national preferences. Moreover, no consensus exists among states regarding applying various national and international law principles in interpreting treaties.
Prevalence Of Fissured Tongue Among Iraqi Patients Attending Dental Clinics at The College of Dentistry University of Baghdad
Authors: Ahmed Abd Almunim Mohamed , J. Hadi Rusul , Yousif Rashid Shahad 
Published: December 2024

Background: Owing to the fact that fissured tongue etiopathogenesis is still unknown and the presence of a wide variety of predisposing factors that may contribute to its development most importantly its possible association with systemic diseases, thorough research is required to get more information about this condition.
Aim of the study: The aim of the study was to ascertain the prevalence, different patterns, and predisposing factors for the development of fissured tongue in the sample of the Iraqi population.
Patient and Method: The study was carried out by collecting data from Iraqi patients who were receiving routine dental care and examinations at the Hospital of the College of Dentistry at Bagdad University. Patients’ data were collected and organized in a self-arranged case sheet. The tongues of the patients were examined to record the position and pattern of the fissures on the tongue.
Result: Based on the case sheets of the 125 patients involved in the research, 81 had a fissured tongue with age groups between 50 and 59 having the highest prevalence (88%). The single and superficial pattern (52%) and the dorsal surface of the tongue (82.7%) accounted for the highest prevalence of cases recorded. In terms of the predisposing factors, eating acidic and spicy food was the most prevalent reason (43.2%).
Conclusion: The results of the study indicate that the fissured tongue is common in the community. All age groups should receive comprehensive oral health treatment. This includes managing underlying systemic disorders by addressing modifiable risk factors and encouraging excellent oral hygiene practices, as well as taking preventative steps and scheduling routine dental examinations.
Molecular Investigation of Metallo B-Lactamase genes in Klebsiella Pneumoniae Bacteria from Clinical Isolates
Authors: Abbas Aboud Ali 
Published: December 2024

Klebsiella pneumoniae is a significant nosocomial bacteria, that causes a large range of infections e.g. bacteremia, pneumonia, meningitis, and urinary tract infections. The current study intends to detect the existence of specific genes (blaNDM-1, blaNDM-2, blaVIM, blaIMP) associated with metallo-beta-lactamase (MBL) production in multidrug-resistant Klebsiella pneumoniae isolates attained from various clinical isolate. These genes are responsible for conferring resistance to a wide range of antibiotics, making an infection caused by such bacteria difficult to treat. Two hundred and seventy eight samples are collected from patients in Baquba Teaching Hospital during the period between December 2023 and May 2024. The samples included urine, sputums, burn, and wound swabs in addition to blood samples. The isolates are diagnosed microscopically and biochemically and the VITEK-2 compact system was used for diagnosis confirmation. It is found that 39.4%; n=69 is K. pneumoniae with 26%; n=18 of isolates are Multidrug resistant. Also, this study ascertains that multidrug-resistant (MDR) K.pneumoniae has the highest resistance against different types of antibiotics, including: AMP: 100%, AMC73: 36%, PIP: 81.16%, ATM: 72.46%, FEP: 71.01%, CAZ: 62.32%, CRO: 56.5%, IPM: 27.53%, MEM: 26.19%, AK: 47.82%, TOB: 43.47%, GM: 36.23%, LEV: 31.82%, OFX: 28.98%, CIP: 24.63% and SXT: 65.22%. Referring to phenotypic detection of MBL, 11 from 18 of MDR K. pneumoniae (61.11%) indicate a positive result. Also, during the molecular detection of Metallo B-lactamase genes, it was found that (81.81%; n=9) isolates were positive for blaNDM-1, blaNDM-2, and blaVIM gene, while no isolates showed positive results to blaIMP.
Objective: Molecular detection of metallo-beta-lactamase genes in the bacteria Klebsiella pneumoniae.
Peningkatan Kinerja Guru Dalam Memanfaatkan Aplikasi Sistem Informasi Harapan Bangsa (Si Haba) Sebagai Sumber Belajar
Authors: Faisal Faisal 
Published: December 2024

This study aims to determine the improvement of teacher performance in utilizing the Harapan Bangsa Information System application (Si Haba) as a learning resource through workshops at MTsS Harapan Bangsa West Aceh Regency in 2022. The subjects in this study were all MTsS Harapan Bangsa teachers of West Aceh Regency, totaling 38 people, consisting of 7 civil servant teachers and 31 non-civil servant teachers. The data collection technique used is observation. This research is carried out in two cycles: planning, implementation, observation, and reflection. The data analysis technique used is percentage descriptive. The results showed increased teacher performance in applying the Si Haba as a learning resource through workshops at MTsS Harapan Bangsa West Aceh Regency. This can be seen from the results of pre-action: teacher performance obtained an average score of 60.1 in the pretty good category, in the first cycle got an average score of 74.9 in the good category, and in the second cycle obtained an average score of 80.7 in the very good category. This proves the hypnotic statement stating that teacher performance in utilizing the Harapan Bangsa Information System (Si Haba) application as a learning resource can be improved through workshops at MTsS Harapan Bangsa West Aceh Regency in 2022, proven.
Otoczaki skandynawskie jako materiał do produkcji kruszyw łamanych – petrograficzna identyfikacja minerałów potencjalnie reaktywnych alkalicznie
Authors: Dubiniewicz Andrzej K. 
Published: December 2024

Artykuł przedstawia wyniki szczegółowych badań petrograficznych 15 skał, wybranych spośród 102 otoczaków skandynawskich, pobranych z osadów ostatniego zlodowacenia w żwirowni w północno-zachodniej Polsce, a także grysu polodowcowego z północno-wschodnich Niemiec. Miały one na celu identyfikację w materiale polodowcowym obecności potencjalnie reaktywnych form krzemionki i okruchów skał w kontekście ASR (Alkali-Silica Reaction). W trakcie prac terenowych ustalono, że w materiale skalnym złożonym z otoczaków skały krystaliczne dominowały nad skałami osadowymi. Grys polodowcowy składał się głównie z ziaren różnych odmian granitów, wapieni, gnejsów i piaskowców, odpowiednio w udziale 30,8%, 20,6%, 15,6% i 15,0% masy, przy czym udział ziaren skał osadowych oraz magmowych był zbliżony i był większy niż udział ziaren skał metamorficznych. Obecne były także okruchy reaktywnych czertów i krzemieni, które stanowiły nieco ponad 1% masy tego kruszywa. W analizowanych otoczakach stwierdzono występowanie dwóch form reaktywnej krzemionki – kwarcu w stanie naprężenia i kwarcu mikrokrystalicznego. Ten pierwszy obecny był we wszystkich skałach magmowych głębinowych, metamorficznych i osadowych w zróżnicowanym udziale, od 7,7% do 96,4% objętości, z kolei ten drugi stanowił spoiwo w piaskowcach. Poza nimi, w granitach nierównokrystalicznych z białokremowymi oraz jasnoróżowymi skaleniami znajdowały się przerosty myrmekitowe, a w porfirach drobnokrystaliczna masa kwarcowo-skaleniowa. Tylko diabaz drobnokrystaliczny czarny nie zawierał tego typu składników.
Prevalence and Risk Factors of Extended-spectrum β-Lactamase-Producing Escherichia coli from Poultry Flocks in Benin City, Nigeria
Authors: Osamamwande EDENAGBON Peter , Precious ANI Chinaemerem , Bolarinwa OLAIDE John , Damilare OLALEDE Victor , Agbo OKABEONYE Sunday , Ozioma ODODIKE Glory , Oluwasegun ISMAILA Emmanuel , Adebisi ADENAIKE Kimberly , Arinze OKOYE Chrispin , Aluko KAYODE Abisola 
Published: December 2024

People working in proximity to chickens farms or markets are at greater risk of developing antimicrobial resistance from Extended-Spectrum Beta-Lactamase-producing Escherichia coli (ESBL-EC) due to its zoonotic potential. The aim of this study was to determine the prevalence and identify the risk factors associated with ESBL producing E. coli from poultry farm environments across Benin City, Edo State. This Study was conducted at the University of Benin Teaching Hospital in Benin City, Nigeria. A total of 400 isolates of Escherichia coli was obtained from poultry birds’ faeces. Identification of the isolates was done using Standard bacteriological techniques. Antimicrobial susceptibility test was performed using Kirby-Bauer diffusion method. ESBL production by isolates was detected by the method of Double Disc Synergy Test (DDST). The statistical tool used in this study was Chi-square test (p ≤ 0.05 was set for significance). A prevalence rate of 21% ESBL production was detected in the400 isolates of Escherichia coli. The detection rate of ESBL producing E. coli was higher in Hen (28.1%) than in Cocks (17.6%), and comparably higher in poultry birds aged 13-17 weeks old (29%, p = 0.00032). No statistically significant differences were observed between housing system and frequency of antibiotic treatment. The ESBL-producers were most frequently detected in the frequency of the Antibiotic treatment (40%). ESBL-E. coli and non ESBL-E. coli producers were susceptible to Gentamicin and Augmentin. Moreover, ESBL- E. coli producers had a lower susceptibility profile compared to non ESBL- E. coli producers. Conclusively, the introduction of ESBL-producing E. coli from poultry farms to the environment may pose a potential health risk if these bacteria reach places where people may become exposed. The relatively high prevalence of ESBL-producing E. coli recorded in this study calls for routine detection, surveillance, and stricter regulations on antibiotic use among poultry producers in Nigeria.