Search results for: national economy

Authors: M. Chandrasekaran, D. Devarasiddappa

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Metal matrix composites have been increasingly used as materials for components in automotive and aerospace industries because of their improved properties compared with non-reinforced alloys. During machining the selection of appropriate machining parameters to produce job for desired surface roughness is of great concern considering the economy of manufacturing process. In this study, a surface roughness prediction model using fuzzy logic is developed for end milling of Al-SiCp metal matrix composite component using carbide end mill cutter. The surface roughness is modeled as a function of spindle speed (N), feed rate (f), depth of cut (d) and the SiCp percentage (S). The predicted values surface roughness is compared with experimental result. The model predicts average percentage error as 4.56% and mean square error as 0.0729. It is observed that surface roughness is most influenced by feed rate, spindle speed and SiC percentage. Depth of cut has least influence.

Keywords: End milling, fuzzy logic, metal matrix composites, surface roughness

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Authors: Mohammad S. Laghari, Qurban A. Memon, Gulzar A. Khuwaja

Abstract:

The paper describes a knowledge based system for analysis of microscopic wear particles. Wear particles contained in lubricating oil carry important information concerning machine condition, in particular the state of wear. Experts (Tribologists) in the field extract this information to monitor the operation of the machine and ensure safety, efficiency, quality, productivity, and economy of operation. This procedure is not always objective and it can also be expensive. The aim is to classify these particles according to their morphological attributes of size, shape, edge detail, thickness ratio, color, and texture, and by using this classification thereby predict wear failure modes in engines and other machinery. The attribute knowledge links human expertise to the devised Knowledge Based Wear Particle Analysis System (KBWPAS). The system provides an automated and systematic approach to wear particle identification which is linked directly to wear processes and modes that occur in machinery. This brings consistency in wear judgment prediction which leads to standardization and also less dependence on Tribologists.

Keywords: Computer vision, knowledge based systems, morphology, wear particles.

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Authors: Myunghoun Jang

Abstract:

A survey of small-size contractors in Jeju was conducted to investigate college graduate's computer-aided design (CAD) competence. Most of small-size contractors use CAD software to review and update drawings submitted from an architect. This research analyzed the curriculum of the architectural engineering in several national universities. The CAD classes have 4 or 6 hours per week and use AutoCAD primarily. This paper proposes that a CAD class needs 6 hours per week, 2D drawing is the main theme in the curriculum, and exercises to make 3D models are also included in the CAD class. An improved method, for example Internet cafe and real time feedbacks using smartphones, to evaluate the reports and exercise results is necessary.

Keywords: Computer-aided design, CAD education, education improvement, small-size contractor.

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Authors: Aleksandar Chonevski

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The free-market economy provides many opportunities for entrepreneurship or starting one’s own business, attracting many students to study business at for-profit colleges in the United States. This is also true for international students, many of whom are filled with the hope of making a better life for themselves and their families through entrepreneurial endeavors. This qualitative research showed that not all graduates business students start their own business. In investigating this phenomenon, the effectiveness of entrepreneurship curricula at international colleges needs to be examined in order to adjust, improve and reform entrepreneurship curricula. This qualitative study will explore how business skills learned in college for-profit play a role in the entrepreneurial readiness of undergraduate business students in the south Florida. Business curricula helps international students achieve goals and transform their actions to understand challenges in a corporate society. Students will be interviewed to gain information about the students’ experience with entrepreneurship curricula in a for-profit college in south Florida.

Keywords: Business skills, college curriculum, entrepreneurial readiness, international students.

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Authors: Hannachi Med Tahar, H. Djebaili, B. Daheche

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In this approach, we have tried to describe the flattening of welded tubes, and its experimental application. The test is carried out at the (National product processing company dishes and tubes production). Usually, the final products (tubes) undergo a series of non-destructive inspection online and offline welding, and obviously destructive mechanical testing (bending, flattening, flaring, etc.). For this and for the purpose of implementing the flattening test, which applies to the processing of round tubes in other forms, it took four sections of welded tubes draft (before stretching hot) and welded tubes finished (after drawing hot and annealing), it was also noted the report 'health' flattened tubes must not show or crack or tear. The test is considered poor if it reveals a lack of ductility of the metal.

Keywords: Flattening, destructive testing, tube drafts, finished tube, Castem 2001.

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Authors: H. Silvestre

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The aim of this paper is to know the sociodemographic and operational-financial determinants of the services quality perceived by users of the national health services. Through the use of an inquiry conducted by the Ministry of Health, comprehending 16.936 interviews in 2006, we intend to find out if there is any characteristic that determines the 2006 inquiry results. With the revision of the literature we also want to know if the operational-financial results have implications in hospitals users- perception on the quality of the received services. In order to achieve our main goals we will make use of the regression analysis to find out the possible dimensions that determine those results.

Keywords: Management by Results, Quality Approach, Tableau de Bord, Total Quality Management, Services quality.

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Authors: Minjeoung Kim

Abstract:

Since women obtained the right to vote in 1893 for the first time in New Zealand, they have tried to participate actively into politics but still the world has a few women in political leadership. The article asks which factors might influence the appearance of women leadership in politics. The article investigates two factors such as political context, personal factors. Countries where economic development is stable and political democracy is consolidated have a tendency of appearance of women political leadership but in less developed and politically unstable countries, women politicians can be in power with their own reasons. For the personal factor, their feminist propensity is studied but there is no relationship between the appearance of women leaders and their feminist propensity.

Keywords: Women political leadership, political context, slow track, transitory countries, feminist propensity.

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Authors: Mouataz Zreika, Maria Estela Varua

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Stock investment decisions are often made based on current events of the global economy and the analysis of historical data. Conversely, visual representation could assist investors’ gain deeper understanding and better insight on stock market trends more efficiently. The trend analysis is based on long-term data collection. The study adopts a hybrid method that combines the Clustering algorithm and Force-directed algorithm to overcome the scalability problem when visualizing large data. This method exemplifies the potential relationships between each stock, as well as determining the degree of strength and connectivity, which will provide investors another understanding of the stock relationship for reference. Information derived from visualization will also help them make an informed decision. The results of the experiments show that the proposed method is able to produced visualized data aesthetically by providing clearer views for connectivity and edge weights.

Keywords: Clustering, force-directed, graph drawing, stock investment analysis.

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Authors: P.P. Diale, S.S.L. Mkhize, E. Muzenda, J. Zimba

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For more than 120 years, gold mining formed the backbone the South Africa-s economy. The consequence of mine closure was observed in large-scale land degradation and widespread pollution of surface water and groundwater. This paper investigates the feasibility of using natural zeolite in removing heavy metals contaminating the Wonderfonteinspruit Catchment Area (WCA), a water stream with high levels of heavy metals and radionuclide pollution. Batch experiments were conducted to study the adsorption behavior of natural zeolite with respect to Fe2+, Mn2+, Ni2+, and Zn2+. The data was analysed using the Langmuir and Freudlich isotherms. Langmuir was found to correlate the adsorption of Fe2+, Mn2+, Ni2+, and Zn2+ better, with the adsorption capacity of 11.9 mg/g, 1.2 mg/g, 1.3 mg/g, and 14.7 mg/g, respectively. Two kinetic models namely, pseudo-first order and pseudo second order were also tested to fit the data. Pseudo-second order equation was found to be the best fit for the adsorption of heavy metals by natural zeolite. Zeolite functionalization with humic acid increased its uptake ability.

Keywords: gold-mining, natural zeolites, water pollution, WestRand.

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Authors: Chimaobi Valentine Okolo

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This paper seeks to assess the implications of bank consolidation on lending, which largely determine the survival and performance of small and medium scale enterprises and in turn the development of the Nigerian economy. Ordinary least square technique, correlation matrix test and Granger –causality test were employed to measure the extent to which lending to small and medium scale enterprises were influenced. The result showed that bank deposit (BD) impacted on lending to small and medium scale enterprises. Commercial and merchant bank lending rate had statistically insignificant effect on the dependent variable. There is a shift of focus by commercial banks from small and medium scale enterprises (small customers) to major investors (big customers). While micro finance banks work hard at providing funds to small and medium scale entrepreneurs, their capacity to meet the needs of these entrepreneurs is constrained. The capital and deposits of micro finance bank should be boosted in order to effectively support small and medium scale enterprises through loans.

Keywords: Asset size, bank consolidation, lending, small and medium enterprises.

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Authors: Jeong-Tae Kim, Tchanghee Hyun

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The number of intrusions and attacks against critical infrastructures and other information networks is increasing rapidly. While there is no identified evidence that terrorist organizations are currently planning a coordinated attack against the vulnerabilities of computer systems and network connected to critical infrastructure, and origins of the indiscriminate cyber attacks that infect computers on network remain largely unknown. The growing trend toward the use of more automated and menacing attack tools has also overwhelmed some of the current methodologies used for tracking cyber attacks. There is an ample possibility that this kind of cyber attacks can be transform to cyberterrorism caused by illegal purposes. Cyberterrorism is a matter of vital importance to national welfare. Therefore, each countries and organizations have to take a proper measure to meet the situation and consider effective legislation about cyberterrorism.

Keywords: Cyberterrorism, cyber attack, information security, legislation

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Authors: Muammer Ozkan, Orkun Ozener, Irfan Yavasliol

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The fuel cost of the motor vehicle operating on its common route is an important part of the operating cost. Therefore, the importance of the fuel saving is increasing day by day. One of the parameters which improve fuel saving is the regulation of driving characteristics. The number and duration of stop is increased by the heavy traffic load. It is possible to improve the fuel saving with regulation of traffic flow and driving characteristics. The researches show that the regulation of the traffic flow decreases fuel consumption, but it is not enough to improve fuel saving without the regulation of driving characteristics. This study analyses the fuel consumption of two trips of city bus operating on its common route and determines the effect of traffic density and driving characteristics on fuel consumption. Finally it offers some suggestions about regulation of driving characteristics to improve the fuel saving. Fuel saving is determined according to the results obtained from simulation program. When experimental and simulation results are compared, it has been found that the fuel saving was reached up the to 40 percent ratios.

Keywords: Fuel Consumption, Fuel Economy, Driving Characteristics, Optimization

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Authors: R. Pastusiak, M. Jasiniak, A. Kaźmierska

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The impact of Special Economic Zones (SEZs) has been analyzed for many years by researchers. There are lot of theoretical studies proving the SEZs importance for regional development, however, there is lack of empirical studies (and they are mainly focused on China market) that are based on available data. The theoretical studies indicate the various impacts of enterprises operating within SEZs on the economy. The article proves that, in case of Poland, locating SEZs in municipalities is an important part of increasing municipalities’ income. Therefore SEZs have a positive impact on regional development. Municipality income is understood as taxes paid by taxpayers who depend on SEZ companies’ performance. The analysis includes the Corporate Income Tax (CIT), Personal Income Tax (PIT) and real estate tax. The effects of SEZs on regional development were narrowed to a few variables that are most significant for the financial system. The analysis indicates the significant impact of SEZs on the amount of taxes influencing the municipality budget.

Keywords: Government, local finance, municipal finance, Special Economic Zones.

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Authors: Powei Happiness Kerry

Abstract:

Introducing wireless technologies in Nigeria have improved the quality of lives of Nigerians, however, not everyone sees it in that light. The paper on the environmental impact of wireless technologies in Nigeria summarizes the scholarly views on the impact of wireless technologies on the environment, beaming its searchlight on 5G and internet of things in Nigeria while also exploring the theory of the Technology Acceptance Model (TAM). The study used a qualitative research method to gather important data from relevant sources and contextually draws inference from the derived data. The study concludes that the Federal Government of Nigeria, before agreeing to any latest development in the world of wireless technologies, should weigh the implications and deliberate extensively with all stalk holders putting into consideration the confirmation it will receive from the National Assembly.  

Keywords: IoT, 5G, ICT, electromagnetic radiation, wave, field, radiofrequency.

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Authors: Ahmad Abdulkadir Ibrahim

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Observation of the methodology of Islamic economics laid down for the methods and instruments of analysis and even some of its basic assumptions in the modern world; is a matter that is of paramount importance. There is a need to examine the implications of different suggested definitions of Islamic economics, exploring its scope and attempting to outline its methodology. This paper attempts to deal with the definition of Islamic economics, its methodology, and its scope. It will outline the main methodological problem by addressing the question of whether Islamic economics calls for a methodology of its own or as an expanded economics. It also aims at drawing the attention of economists in the modern world to the obligation and consideration of the methodology of Islamic economics. The methodology adopted in this research is library research through the consultation of relevant literature, which focuses on the thematic study of the subject matter. This is followed by an analysis and discussion of the contents of the materials used. It is concluded that there is a certain degree of inconsistency in the way assumptions are incorporated that perhaps are alien to Islamic economics. The paper also observed that there is a difference between Islamic economists and other (conventional) economists in the profession. An important conclusion is that Islamic economists need to rethink what economics is all about and whether we really have to create an alternative to economics in the form of Islamic economics or simply have an Islamic perspective of the same discipline.

Keywords: Islamic economics, conventional economics, Muslim economists, modern economy.

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Authors: Marina Diković

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By giving personal opinions, suggestions and criticism through e-democracy, young people can reinforce the adoption of decisions which they have an impact on. The purpose of this research was to examine the opinion of university students about the possibility of their decision-making by using information and communication technology (ICT). The questionnaire examined young people's values and behaviour associated with e-democracy and the related decision-making. Students are most active online when it comes to finding information connected with their academic responsibilities, but less frequently take part in democratic processes in society, both at the national and local level. E-democracy as a tool can be learned in programmes of Human Rights Education and Citizenship Education. 

Keywords: Active citizens, e-democracy, information and communication technology, university students.

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Authors: M. Almohaimeed, Y. Alhaidari, H. Alhamdan, A. Alfaries, A. Ater Kranov

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A university-wide survey to obtain baseline data regarding the perceptions of key terms related to e-learning and distance learning among students, faculty and staff was conducted to help achieve the goals of Princess Nourah bint Abdulrahman University’s and the Kingdom of Saudi Arabia’s National Center for e-learning and Distance Learning. This paper comprises a relevant literature review, the survey methodology, preliminary data analysis, discussion, and recommendations for further research. The major findings indicate a deep and wide differentiation of understanding among users of critical key terms.

Keywords: E-learning, distance learning, on-line learning, perceptions of learning environments.

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Authors: M. Pollar, M. Jaroensutasinee, K. Jaroensutasinee

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The population structure of the Tor tambroides was investigated with morphometric data (i.e. morphormetric measurement and truss measurement). A morphometric analysis was conducted to compare specimens from three waterfalls: Sunanta, Nan Chong Fa and Wang Muang waterfalls at Khao Nan National Park, Nakhon Si Thammarat, Southern Thailand. The results of stepwise discriminant analysis on seven morphometric variables and 21 truss variables per individual were the same as from a neural network. Fish from three waterfalls were separated into three groups based on their morphometric measurements. The morphometric data shows that the nerual network model performed better than the stepwise discriminant analysis.

Keywords: Morphometric, Tor tambroides, Stepwise Discriminant Analysis , Neural Network Analysis.

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Authors: Şule Turhan, Özlem Turan

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Permanence in the international markets for many global companies is about being known as having effective logistics which targets customer satisfaction management and lower costs. Under competitive conditions, the necessity of providing the products to customers quickly and on time for the companies which constantly aim to improve their profitability increased the strategic importance of the logistics concept. Food logistic is one of the most difficult areas in logistics. In the process from manufacturer to final consumer, quality and hygiene standards must be provided constantly. In food logistics, reliable and extensive service network has great importance and on time delivery is the target. Developing logistics industry provide the supply of foods in the country and the development of export markets more quickly and has an important role in providing added value to the country's economy. Turkey that creates a bridge between the east and the west is an attractive market for logistics companies. In this study, by examining both the place and the importance of logistics in Turkish food sector, recommendations will be made for the food industry.

Keywords: Logistics, Turkish food industry, competition, food industry.

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Authors: Mehdi Shami Zanjani, Shohreh Mehrasa, Mandana Modiri

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In the current economy of increasing global competition, many organizations are attempting to use knowledge as one of the means to gain sustainable competitive advantage. Besides large organizations, the success of SMEs can be linked to how well they manage their knowledge. Despite the profusion of research about knowledge management within large organizations, fewer studies tried to analyze KM in SMEs. This research proposes a new framework showing the determinant role of organizational dimensions onto KM approaches. The paper and its propositions are based on a literature review and analysis. In this research, personalization versus codification, individualization versus institutionalization and IT-based versus non IT-based are highlighted as three distinct dimensions of knowledge management approaches. The study contributes to research by providing a more nuanced classification of KM approaches and provides guidance to managers about the types of KM approaches that should be adopted based on the size, geographical dispersion and task nature of SMEs. To the author-s knowledge, the paper is the first of its kind to examine if there are suitable configurations of KM approaches for SMEs with different dimensions. It gives valuable information, which hopefully will help SME sector to accomplish KM.

Keywords: Knowledge Management, Knowledge Management Approach, SME, Organizational Dimension.

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Authors: Victoria Wolf, Renata Dobrucka, Robert Prezkop, Stephan Haubold

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The COVID-19 causes a worldwide crisis and has an impact in every dimension of the economy. Organizations with the ability to adapt to new developments and which innovate solutions for the disrupted world during and after the Corona crises have the opportunity to not only survive the crisis but rather to use new trends to implement new business models and gain advantage. In this context, startups seem to have better opportunities to manage the Corona crisis through their innovation-based nature. The main result of this paper is the understanding that by applying a startup orientated innovation (SOCI) strategy, established companies can be motivated to meet the challenge of COVID-19 in a similar way like startups. This result can be achieved by describing the role of innovation and a SOCI strategy as helpful methods for organizations to meet the coming challenges during and after the COVID-19 epidemics. In addition to this, this paper presents a practical application of SOCI through the PANDA approach of the Fresenius University of Applied Sciences in Germany and discuss it in the context of COVID-19 as an exemplary successful real-world implementation of SOCI strategy.

Keywords: COVID-19, innovation, open innovation, startup, SOCI framework.

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Authors: Hassan Attahiru Gwandu

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This study aims at surveying and analyzing the contribution of Sokoto scholars or Sokoto Caliphate in the development of science and technology in West Africa. Today, it is generally accepted that the 19^th century Islamic revivalism in Hausaland was a very important revolution in the history of Hausa society and beyond. It is therefore, as a result of this movement or Jihad; the Hausaland (West Africa in general) witnessed several changes and transformations. These changes were in different sectors of life from politics, economy to social and religious aspect. It is these changes especially on religion that will be given considerations in this paper. The jihad resulted is the establishment of an Islamic state of Sokoto Caliphate, the revival Islam and development of learning and scholarship. During the existence of this Caliphate, a great deal of scholarship on Islamic laws were revived, written and documented by mostly, the three Jihad leaders; Usmanu Danfodiyo, his brother Abdullahi Fodiyo and his son Muhammad Bello. The trio had written more than one thousand books and made several verdicts on Islamic medicine. This study therefore, seeks to find out the contributions of these scholars or the Sokoto caliphate in the development of science in West Africa.

Keywords: Sokoto Caliphate, scholarship, science and technology, West Africa.

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Authors: Siphiwe P. Mandina, Tinashe Shamuyashe

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Tourism has become a topical issue amongst academics and practitioners due to its potential to contribute significantly towards an economy’s GDP. The problem underpinning this research is the fact that the major attraction, Victoria Falls, is being marketed in neighboring countries like South Africa, Botswana and Zambia with tour operators providing just day trips to the Victoria Falls. This has deprived Zimbabwe of income from tourism with tourists making day trips and actually not spending nights in Zimbabwe. This therefore calls for cutting edge marketing strategies that are superior to or inimitable by competing nations such as South Africa and Zambia. This study proposes a shift towards an experience management paradigm in the tourism sector. A qualitative research was adopted for this study, and findings of this study were generalized across different tourism contexts, therefore making the survey based research design more appropriate. The target population for this study is tourists visiting Zimbabwe over the period 2016 and ZTA visitor database acquired from the Department of Immigration will form the sampling frame for the purposes of this study.

Keywords: Competitiveness, tourist arrivals, tourist experience, Zimbabwe.

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Authors: Zelal Çinar

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This paper aims to expose the effects of the ideological program of Turkish Republic on city planning, through the first plan of Ankara. As the new capital, Ankara was planned to be the ‘showcase’ of modern Turkey. It was to represent all new ideologies and the country’s cultural similarities with the west. At the same time it was to underline the national identity and independence of Turkish republic. To this end, a new plan for the capital was designed by German city planner Carl Christopher Lörcher. Diametrically opposed with the existing fabric of the city, this plan was built on the basis of papers and plans, on ideological aims. On the contrary, this paper argues that the city is a machine of possibilities, rather than a clear, materialized system.

Keywords: Architecture, ideology, modernization, urban planning.

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Authors: Paitoon Kraipornsak

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Government spending is categorized into consumption spending and capital spending. Three categories of private consumption are used: food consumption, nonfood consumption, and services consumption. The estimated model indicates substitution effects of government consumption spending on budget shares of private nonfood consumption and of government capital spending on budget share of private food consumption. However, the results do not indicate whether the negative effects of changes in the budget shares of the nonfood and the food consumption equates to reduce total private consumption. The concept of aggregate demand comprising consumption, investment, government spending (consumption spending and capital spending), export, and import are used to estimate their relationship by using the Vector Error Correction Mechanism. The study found no effect of government capital spending on either the private consumption or the growth of GDP while the government consumption spending has negative effect on the growth of GDP.

Keywords: Complementary effect, government capital spending, government consumption spending, private consumption on food, nonfood, and services, substitution effect, vector error correction mechanism.

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Authors: Liubov Evstigneeva

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In this paper an attempt is made to establish causal nexuses between innovation and international trade in Russia. The topicality of this issue is determined by the necessity of choosing policy instruments for economic modernization and transition to innovative development. The vector auto regression (VAR) model and Granger test are applied for the Russian monthly data from 2005 until the second quartile of 2015. Both lagged import and export at the national level cause innovation, the latter starts to stimulate foreign trade since it is a remote lag. In comparison to aggregate data, the results by patent’s categories are more diverse. Importing technologies from foreign countries stimulates patent activity, while innovations created in Russia are only Granger causality for import to Commonwealth of Independent States.

Keywords: Export, import, innovation, patents.

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Authors: Chakkrit Snae, Michael Brueckner

Abstract:

In this paper the authors present the framework of a system for assisting users through counseling on personal health, the Personal Health Assistance Service Expert System (PHASES). Personal health assistance systems need Personal Health Records (PHR), which support wellness activities, improve the understanding of personal health issues, enable access to data from providers of health services, strengthen health promotion, and in the end improve the health of the population. This is especially important in societies where the health costs increase at a higher rate than the overall economy. The most important elements of a healthy lifestyle are related to food (such as balanced nutrition and diets), activities for body fitness (such as walking, sports, fitness programs), and other medical treatments (such as massage, prescriptions of drugs). The PHASES framework uses an ontology of food, which includes nutritional facts, an expert system keeping track of personal health data that are matched with medical treatments, and a comprehensive data transfer between patients and the system.

Keywords: Personal health assistance service, expert system, ontologies, knowledge management, information technology.

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Authors: Provides Ng

Abstract:

Platform economy is a peer-to-peer model of distributing resources facilitated by community-based digital platforms. In recent years, digital platforms are rapidly reconfiguring the public realm using hyper-personalisation techniques. This paper aims at investigating how urban planning can leapfrog into the digital age to help relieve the rising tension of the global issue of labour flow; it discusses the means to transfer techniques of hyper-personalisation into urban planning for plasticity using platform technologies. This research first denotes the limitations of the current system of urban residency, where the system maintains itself on the circulation of documents, which are data on paper. Then, this paper tabulates how some of the institutions around the world, both public and private, digitise data, and streamline communications between a network of systems and citizens using platform technologies. Subsequently, this paper proposes ways in which hyper-personalisation can be utilised to form a digital planning platform. Finally, this paper concludes by reviewing how the proposed strategy may help to open up new ways of thinking about how we affiliate ourselves with cities.

Keywords: Platform urbanism, hyper-personalisation, urban residency, digital data.

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Authors: Hei-Chia Wang, Wei-Pin Chiu

Abstract:

As research performance in academia is treated as one of indices for national competency, many countries devote much attention and resources to increasing their research performance. Understand the research trend is the basic step to improve the research performance. The goal of this research is to design an analysis system to evaluate research trends from analyzing data from different countries. In this paper, information system researches in Taiwan and other countries, including Asian countries and prominent countries represented by the Group of Eight (G8) is used as example. Our research found the trends are varied in different countries. Our research suggested that Taiwan-s scholars can pay more attention to interdisciplinary applications and try to increase their collaboration with other countries, in order to increase Taiwan's competency in the area of information science.

Keywords: Bibliometric analysis, research trend, scientometric analysis.

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Authors: Fabrício José Piacente, Vanessa de Cillos Silva, Thigo Luiz Mello Melato

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The construction industry has been demonstrating increased growth and importance in Brazil’s national economic development. This study aims to evaluate the financial performance of the leading companies in the construction sector in Brazil in the period from 2009 to 2012. An analysis is made of the capital structure, liquidity, and profitability of the six largest companies in the construction sector in Brazil: Brookfield, Cyrela, Gafisa, MRV, PDG and Rossi. The results are then compared with standard industry ratios. It was found that among the companies analyzed, MRV and Cyrela showed the best relative performance in the period under consideration.

Keywords: Accounting ratios, construction, financial performance.

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