Objetivo: Avaliar se a adição de nanopartículas de prata ao cimento MTA branco irá melhorar a ação antimicrobiana sobre Enterococcus faecalis e prevenir a aderência deste microrganismo ao material. Método: Teste de contato direto utilizando corpos de prova dos materiais: MTA branco (n=10) grupo B, MTA cinza (n=10) grupo C, MTA branco + NPAg em pó a 1% em peso (n=10) grupo P, MTA branco + solução de NPAg 50ppm (n=10) grupo L, que foram mantidos a 35˚C por 72 horas na suspensão de Enterococcus faecalis em SBF (0.085 UA; 660nm). Alíquotas de 100μL foram tomadas da suspensão a cada 24 horas, realizadas as diluições seriadas e semeadas em triplicata em placa de Petri contendo meio Nutriente acrescido de azul de bromotimol a 0,001%. As placas foram incubadas a 35˚C por 48 horas e então realizadas as contagens de UFC. Ao final de 72 horas, corpos de prova em resina (n=10), que haviam sido mantidos na mesma suspensão juntamente com os demais grupos, tiveram a suspensão renovada, tendo sido ajustada para 0.1 UA (660nm). Permaneceram por mais 72 horas em estufa a 35˚C e então foram submetidos ao teste de aderência. Resultados: Para a comparação intergrupos considerando a variação do número de UFC em dois períodos houve diferença significante entre o grupo P e demais grupos no intervalo (T0-24h) e no intervalo (48-72h) para o grupo C comparado ao grupo L e P (Teste Anova teste t; α=0.01). Conclusões: Os cimentos MTA cinza e branco, com ou sem nanopartículas, apresentaram ação antimicrobiana sobre Enterococcus faecalis em todos os períodos do teste de contato direto; A adição da nanopartícula de prata em pó promoveu um efeito antimicrobiano em menor tempo sobre o Enterococcus faecalis, no teste de contato direto; O MTA branco, com nanopartículas não permitiu a aderência bacteriana ao final de 72 horas em contato com a suspensão bacteriana de Enterococcus faecalis. / Aim: To evaluate if the addition of silver nanoparticles to white MTA cement will improve the antimicrobial action of Enterococcus faecalis and prevent adherence of this microorganism to the material. Method: Direct contact test using samples of materials: white MTA (n=10) B group, gray MTA (n=10) C group, white MTA + NPAG powder to 1wt% (n=10) P group, white MTA + solution NPAG of 50ppm (n=10) L group were kept at 35˚C for 72 hours in Enterococcus faecalis in SBF(0.085AU; 660nm). Aliquots of the suspension were taken every 24 hours, serial dilutions carried out in triplicate and plated on Petri dishes containing nutrient medium plus bromothymol blue 0.001%. The plates were incubated at 35˚C for 48 hours and then the CFU counts performed. At the end of 72 hours resin specimens (n=10) which had been kept at the same suspension together with the remaining groups all had renewed suspension having been adjusted to 0.1AU (660nm). Lasted for over 72 hours in an oven at 35˚C and then were tested for adhesion. Results: Comparing between those groups consider the variation of numbers of CFU in two periods there was significant differente between the P group and other groups in the interval (T0-24h) and range (48-72h) for group C compared with group L and P (Anova test - t test; α=00:01). Conclusions: The gray and white MTA, with or without nanoparticles showed antimicrobial activity on Enterococcus faecalis at all periods of direct contact test; the silver nanoparticle powder addition promoted an antimicrobial effect in less time on the Enterococcus faecalis in test direct contact; white MTA with nanoparticles prevented bacterial adherence at the end of 72 hours in contact with the bacterial suspension of Enterococcus faecalis.

Orientador: Osvaldo Luís Manzoli / Resumo: Este trabalho apresenta uma proposta de análise numérica do concreto com agregados reciclados (CAR). A ferramenta desenvolvida facilita a avaliação do comportamento mecânico do material, verificando a viabilidade de sua utilização para fins estruturais. Considerando que no Brasil o emprego atual do material ainda é bastante limitado em comparação com outros países, o CAR pode vir a ser utilizado mais ampla e adequadamente, trazendo vantagens de caráter estrutural, econômico, e principalmente ambiental. Em termos de modelagem do CAR, a ocorrência de particularidades em nível mesoscópico exige um modelo em escala mais refinada para representar as propriedades alteradas do agregado reciclado (AR), de modo que foi desenvolvido um gerador de agregados reciclados para representar sua composição variada. Os mecanismos de falha que ocorrem nas interfaces características do agregado reciclado e da matriz de concreto introduzem não linearidade ao problema mecânico. Para que haja a representação dessa não linearidade, a estratégia de modelagem proposta recorre ao emprego da técnica de fragmentação de malha de elementos finitos juntamente com um modelo constitutivo de dano. Essa técnica de fragmentação baseia-se no emprego de elementos finitos com alta razão de aspecto, os quais poderão ser utilizados para representar as fases adicionais desse material compósito, correspondentes às diferentes zonas de transição interfaciais (ZTIs) intrínsecas do CAR em mesoescala, e consequentemente, cam... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: This research presents a numerical analysis proposal for recycled aggregate concrete (RAC), whose recycled aggregates are obtained from the crushing of concrete waste. The developed tool facilitates the mechanical behavior evaluation of the RAC, verifying the feasibility of its use for structural purposes. Considering that in Brazil the current use of the material is still quite limited in comparison with other countries, the RAC could be used more widely and properly, bringing structural, economic and mainly environmental advantages. Due to the occurrence of mesoscopic specificities, the RAC modeling requires a more refined scale model to represent the altered properties of recycled aggregate, so that a recycled aggregate generator was developed to represent its variable composition. The failure mechanisms that occur at the several interfaces of the recycled aggregate (RA) and concrete matrix introduce nonlinearity to the mechanical problem. In order to represent this nonlinearity, the proposed modeling strategy uses the finite element mesh fragmentation technique together with robust and stable damage constitutive model. This fragmentation technique is based on the use of finite elements with high aspect ratio, which can be used to represent the additional phases of this composite material, corresponding to the different mesoscale RAC intrinsic interfacial transition zones (ITZs), as well as potential pathways for the propagation of fractures. A constitutive model based on ... (Complete abstract click electronic access below) / Mestre

Este artículo se basó en la revisión sistemática de 39 artículos de relevancia académica en revistas indexadas y literatura especializada. El análisis metacognitivo de las publicaciones permitió identificar las oportunidades de mejora de los sistemas de gestión de riesgos basados en algunos marcos de referencia como COSO, ERM (Enterprise Risk Management o Gestión de Riesgos Empresariales) y la ISO 31000 que agrupan conceptos como la cultura organizacional, integración de las mejores prácticas con la estrategia corporativa, creación, preservación y realización del valor. No obstante, se han hallado vulnerabilidades en los modelos de gestión de riesgos por los fraudes que se han descubierto gracias a las denuncias de las irregularidades en los procesos. También hay críticas a los marcos de referencia por la ausencia de aprendizaje y capacitación a las partes interesadas para prevenir, identificar y gestionar mejor las desviaciones de tales marcos; algunos inclusive señalan que los modelos tienen carencias porque estos solo estar circunscritos a la actividad financiera dejando de lado el componente operativo y estratégico. Para que el proceso de creación de valor sea exitoso debe estar alineado a la gestión de riesgos, evitando las fallas en el control interno que pueden ocasionar la destrucción del valor creado o capturado. Este control interno se da a través de un gobierno corporativo que gestiona, sustenta, e incorpora políticas de responsabilidad social empresarial y liderazgo dentro de una organización. Sin embargo, el gobierno corporativo corporativa no está exenta de sesgos por la prevalencia de los intereses individuales de algunos ejecutivos (teoría de la agencia), o los procesos propios del gobierno que pueden ser susceptibles de sufrir manipulación de la información para tratar de simular cumplir con los objetivos con maniobras subrepticias. / This article was based on the systematic review of 39 articles of academic relevance in indexed journals and specialized literature. The metacognitive analysis of the publications made it possible to identify improvement opportunities of risk management systems based on some reference frameworks such as COSO, ERM (Enterprise Risk Management or Business Risk Management) and ISO 31000 that group concepts such as organizational culture, integration of best practices with corporate strategy, creation, preservation and realization of value. However, vulnerabilities have been found in risk management models due to fraud that have been discovered thanks to complaints of irregularities in processes. There is also criticism of the frameworks for the lack of learning and training for stakeholders to prevent, identify and better manage deviations from such frameworks; some even point out that the models have shortcomings because they are only circumscribed to financial activity, leaving aside the operational and strategic component. For a successful value creation process, it should be aligned with risk management, avoiding failures in internal control that may cause the destruction of the value created or captured. This internal control is given through a corporate governance that manages, sustains, and incorporates corporate social responsibility and leadership policies within an organization. However, corporate governance is not exempt from biases due to the prevalence of the individual interests of some executives (agency theory), or the governance processes that may be susceptible to manipulation of information to try to simulate compliance with the targets with surreptitious maneuvers. / Trabajo de Suficiencia Profesional

La presente tesis tiene como finalidad realizar una investigación y análisis acerca del proyecto empresarial “Baby´s Memories” y evaluar aspectos como el entorno, mercado meta, todo el sistema operativo y financiero de la empresa. Asimismo, destacamos la importancia de elaborar este plan de negocios para tener una alta probabilidad de éxito en la empresa y que nos permita incorporar la innovación en todos los procesos diseñados. Todos los resultados obtenidos en el presente trabajo de investigación que encontraremos en los estados financieros nos permitirán que los inversionistas y accionistas puedan tomar las mejores y acertadas decisiones financieras. En el primer capítulo, se observa el análisis integral del negocio en todas sus dimensiones y nos permite conocer las fortalezas y debilidades principales para la elaboración y diseño de las estrategias que se aplicarán. Luego analizamos el mercado objetivo al cual está orientado nuestro producto identificando las diferentes características que presenta con el fin de satisfacer las necesidades y generar valor en ellos. Por otro lado, elaboramos un plan de marketing que establecen las formas y acciones que tomaremos para lograr los objetivos estratégicos planteados y de que manera la personalización de nuestro producto puede generar el valor agregado que nos caracteriza. En cuarto lugar, se encuentra la parte financiera que nos permite analizar los estados financieros proyectados con el fin de conocer los indicadores más relevantes como el VAN, TIR, WACC, COK entre otros. Finalmente encontramos las conclusiones del proyecto que responden a cada objetivo planteado por la empresa. / The purpose of this thesis is to conduct research and analysis about the business project "Baby's Memories" and evaluate aspects such as the environment, target market, the entire operating and financial system of the company. We also highlight the importance of preparing this business plan to have a high probability of success in the company and that allows us to incorporate innovation in all the processes designed. All the results obtained in the present research work that we will find in the financial statements will allow us to allow investors and shareholders to make the best and most accurate financial decisions. In the first chapter, the integral analysis of the business in all its dimensions is observed and it allows us to know the main strengths and weaknesses for the elaboration and design of the strategies that will be applied. Then we analyze the target market to which our product is oriented, identifying the different characteristics it presents in order to satisfy the needs and generate value in them. On the other hand, we elaborate a marketing plan that establishes the forms and actions that we will take to achieve the stated strategic objectives and in which way the personalization of our product can generate the added value that characterizes us. Fourth, there is the financial part that allows us to analyze the projected financial statements in order to know the most relevant indicators such as the VAN, TIR, WACC, COK among others. Finally we find the conclusions of the project that respond to each objective set by the company. / Trabajo de investigación

En los últimos años existe una demanda cada vez más creciente de infraestructura; actualmente en el Perú el sector construcción ha ido en constante crecimiento; sin embargo, es uno de los más contaminantes debido a la fabricación del concreto y sus componentes, ya que la industria concretera es responsable de la extracción de recursos no renovables; siendo el concreto el material fundamental para los diferentes tipos de proyectos en vías de desarrollo. Frente a este entorno, se propone como alternativa sostenible el uso de residuos de demolición, es decir agregado grueso de concreto reciclado en reemplazo del agregado grueso natural; sin embargo, en investigaciones anteriores el reemplazo de este, presenta una disminución en la resistencia a la compresión y flexión de 10% - 25% y 23.7% respectivamente. Por esta razón, se seleccionó el vidrio triturado proveniente del reciclado de botellas incoloras, este es un material eco amigable y de características que contribuyen en la resistencia del concreto. En consecuencia, se propone el uso de estos agregados reciclados en reemplazo total y parcial del agregado grueso y fino respectivamente. Los resultados de estos ensayos indicaron un aumento en las propiedades mecanicas del concreto y el porcentaje óptimo de reemplazo de vidrio triturado es 20%, en donde se obtuvo un incremento de 12.33% en la Resistencia a la compresión, 17.19% en la Resistencia a la flexion y 1.98% en la Resistencia a la tracción. / In recent years there is an increasingly growing demand for infrastructure; Currently in Peru the construction sector has been in constant growth; However, it is one of the most polluting due to the manufacture of concrete and its components, since the concrete industry is responsible for the extraction of non-renewable resources; concrete being the fundamental material for the different types of projects under development. Faced with this environment, the use of demolition waste is proposed as a sustainable alternative, that is, coarse aggregate of recycled concrete to replace the natural coarse aggregate; However, in previous research, its replacement shows a decrease in compressive and flexural strength of 10% -25% and 23.7%, respectively. For this reason, the crushed glass from the recycling of colorless bottles was selected since it is an eco-friendly material and features that contribute to the strength of the concrete. Consequently, the use of these recycled aggregates is proposed in total and partial replacement of the coarse and fine aggregate respectively. The results of these tests indicated an increase in the mechanical properties of the concrete and the optimum percentage of replacement of crushed glass is 20%, where an increase of 12.33% in Compressive Strength, 17.19% in Resistance to Compression was obtained. flexion and 1.98% in tensile strength. / Tesis

El presente trabajo de investigación tiene como objetivo analizar el desempeño financiero de las principales empresas cementeras de Perú, Chile y Colombia que cotizan en bolsa durante los años 2015 al 2019. Para ello se utilizarán la metodología de análisis Du Pont, se determinará el Valor Económico Agregado (EVA) y el riesgo de quiebra usando el modelo Z de Altman. Este trabajo de investigación tiene como propósito identificar la condición financiera de las empresas más representativas de cada país seleccionado, tomando como base sus estados financieros, donde se evaluará sus principales indicadores y aplicará modelos para determinar la salud financiera de estas empresas y como se relacionan con la realidad económica de cada una con sus respectivos países. El sector cementero en los países objeto de estudio, representa uno de los principales medidores del comportamiento económico de cada país, ya que este sector está muy relacionado con las actividades de construcción tanto privada como pública en beneficio de la población. Es un sector altamente competitivo, ya que la inversión en infraestructura siempre ha constituido un pilar en el desarrollo tanto de países emergentes como desarrollados, resultando interesante la búsqueda de mercados rentables, la optimización de procesos y estrategias de reducción de costos para obtener una mayor y mejor rentabilidad. Así también, el presente análisis busca ser una guía para inversionistas, donde se pueda determinar qué país logra brindar las mejores condiciones económicas y financieras para obtener un mejor retorno de la inversión. / The objective of this research work is to analyze the financial performance of the main cement companies in Peru, Chile and Colombia that are listed on the stock market during the years 2015 to 2019. For this, the Du Pont analysis methodology will be used, the Economic Value will be determined Aggregate (EVA) and bankruptcy risk using Altman's Z model. The purpose of this research work is to identify the financial condition of the most representative companies of each selected country, based on their financial statements, where their main indicators will be evaluated and models will be applied to determine the financial health of these companies and how they relate to the economic reality of each one with their respective countries. The cement sector in the countries under study represents one of the main measures of the economic behavior of each country, since this sector is closely related to both private and public construction activities for the benefit of the population. It is a highly competitive sector, since investment in infrastructure has always been a pillar in the development of both emerging and developed countries, making it interesting to search for profitable markets, process optimization and cost reduction strategies to obtain greater and better profitability. Also, this analysis seeks to be a guide for investors, where it can be determined which country manages to provide the best economic and financial conditions to obtain a better return on investment. / Trabajo de investigación

El objetivo de la presente investigación es diseñar concreto con agregado grueso reciclado con resistencia a la compresión de f´c = 210 kg/cm2 y demostrar su viabilidad para construcción de muros prefabricados de viviendas modulares con el método ACI en el distrito de Villa María del Triunfo, Lima. Basándose en ello, se busca incentivar el reciclaje para la fabricación de viviendas modulares que ofrezcan una mejor calidad de vida. Se desarrolló una investigación de tipo aplicada y experimental, realizado con una muestra de 280 probetas y 10 vigas de concreto natural y reciclado. Como técnica principal se utilizó el estudio de campo y como instrumento, el análisis de datos cuantitativos. Se recolectó un conglomerado de 5 m3 de material de demolición de una acera de concreto y se realizó el proceso de transformación para obtener agregado grueso reciclado en tamaño nominal de 1”. Se diseñó mezclas de concreto con agregado natural y agregado reciclado al 25%, 50%, 75% y 100% de sustitución, realizándose ensayos por resistencia a la compresión, flexión y tracción al concreto endurecido. Asimismo, se realizó un análisis de costos sobre la producción por m3 entre el concreto con agregado reciclado versus el concreto con agregado convencional. Además, se diseñó un módulo familiar con concreto reciclado y se analizó su comportamiento estructural en un software. Finalmente, el agregado grueso de concreto reciclado puede sustituir al 100% la piedra natural triturada y con ello disminuir la explotación de la corteza terrestre para la extracción de piedra natural. / The research objective is to design concrete with recycled coarse aggregate with compression resistance of f´c = 210 kg/cm2, and to demonstrate its viability for the construction of prefabricated walls of modular homes with the ACI method in the district of Villa María del Triunfo in Lima. According to this, it seeks to encourage the use of recycled materials in modular homes manufacturing which also offers a better quality of life. Applied experimental research was carried out with a sample of 280 specimens and 10 beams of natural and recycled concrete. The main technique used was the field study, and the instrument, quantitative data analysis. A conglomerate of 5 m3 of demolition material was collected from a concrete sidewalk and the transformation process was carried out to obtain recycled coarse aggregate in nominal size of 1". Mixtures of concrete with natural aggregate and recycled aggregate at 25%, 50%, 75% and 100% replacement levels were designed, performing tests for resistance to compression, bending and traction to hardened concrete. In addition, a cost analysis on the production per m3 was carried out, comparing concrete with recycled aggregate versus concrete with conventional aggregate. Furthermore, a module with recycled concrete was designed and its structural behavior was analyzed in a structural design software. In conclusion, the coarse recycled concrete aggregate can replace 100% crushed natural stone and can thereby reduce the earth's crust exploitation for the extraction of natural stone. / Tesis

[pt] Nas últimas décadas, o setor da construção tem procurado mitigar os efeitos da sua atividade desenvolvendo novas formulações de materiais mais sustentáveis. Diversos estudos têm analisado a viabilidade do uso de agregado reciclado a partir de resíduos de construção e demolição, em substituição ao agregado natural. As normas internacionais restringem o uso de agregados reciclados em concreto estrutural, geralmente limitando-se a agregados reciclados compostos apenas por fragmentos cimentícios. Entretanto, a utilização de agregado reciclado com certo teor de fragmentos cerâmicos simplificaria o processo de separação antes da reciclagem, tornando-a mais viável e barata. Neste trabalho, observou-se que mesmo a substituição de 100 por cento do agregado natural por agregado reciclado misto não causou impacto significativo nas propriedades do concreto fresco e endurecido. Os resultados experimentais também mostraram que o Modelo do Empacotamento Compressível pode ser aplicado com sucesso para a dosagem de concretos produzidos com agregado reciclado misto até a classe de resistência C50. Por fim, os resultados à flexão de vigas curtas de concreto armado mostraram que as prescrições da norma brasileira ABNT NBR 6118:2014 para concretos convencionais também podem ser aplicadas a vigas de concreto com agregado reciclado misto com até 15 por cento de fragmentos cerâmicos. / [en] In the last decades, the construction sector has tried to mitigate the adverse effects of its activity by developing new formulations for more sustainable materials. Several studies have analyzed the feasibility of using recycled aggregate from construction and demolition waste in concrete to replace natural aggregate. International standards restrict the use of recycled aggregates in structural concrete, usually limiting to recycled aggregates composed only of cement-based fragments. However, using recycled aggregate with a certain content of ceramic fragments would simplify the separation process before recycling, making it more feasible and cheaper. In this work, it was observed that even replacing 100 percent of the natural aggregate with mixed recycled aggregate did not cause a significant impact on fresh and hardened concrete properties. The experimental results also showed that the Compressible Packing Model could be successfully applied for the mix design of mixed recycled aggregate concrete up to strength class C50. Finally, the results regarding the flexural behavior of short reinforced concrete beams showed that the prescriptions of the Brazilian standard ABNT NBR 6118:2014 for the bending behavior of conventional concrete beams could also be applied to beams made with concrete with mixed recycled aggregate up to 15 percent of ceramic fragments.

Objetivo: comparar la resistencia compresiva del agregado trióxido mineral y Biodentine TM en perforaciones de furca de molares inferiores permanentes. Materiales y métodos: se seleccionaron 30 molares inferiores humanas. Se preparó un acceso cavitario endodóntico en cada uno de los dientes para luego decoronarlos y seccionarlos eliminando las raíces, se aplicó silicona por debajo de furca y se agregó acrílico alrededor de los especímenes, empleando un molde cilíndrico. Las muestras fueron divididas aleatoriamente en 3 grupos: Grupo 1: 10 especímenes en los que se creó una perforación de furca, sellada con MTA. Grupo 2: 10 especímenes en los que se creó una perforación de furca, sellada con Biodentine TM . Grupo control negativo: 10 especímenes sin perforación. Después de 30 días, los especímenes fueron sometidos a fuerzas compresivas empleando una máquina de ensayos universales registrando la fuerza necesaria para producir la fractura. Los datos fueron procesados con las pruebas estadísticas ANOVA y Tukey, con un nivel de significancia p<0.05. Resultados: La resistencia compresiva del Biodentine (190.84 MPa) no presentó diferencias estadísticamente significativas al ser comparada con MTA (165.29 MPa) en perforaciones de furca de molares inferiores permanentes, a los 30 días de evaluación. Sin embargo, la resistencia compresiva del MTA sí presentó diferencia estadística significativa al ser comparada con el grupo control (213.46 Mpa). TM Conclusión: El Biodentine presenta valores similares al ser comparado con el grupo control y MTA. Mientras que, MTA presenta diferencias con el control, además de los valores más bajos respecto a los demás grupos. TM / Objective: to compare the compressive strength of mineral trioxide aggregate and BiodentineTM in furca perforations of permanent lower molars. Materials and methods: 30 human lower molars were selected. An endodontic cavity access was prepared in each of the teeth and then decoronated and sectioned eliminating the roots, silicone was applied under the furcation and acrylic was added around the specimens, using a cylindrical mold. The specimens were randomly divided into 3 groups: Group 1: 10 specimens in which a furcation perforation was created, sealed with MTA. Group 2: 10 specimens in which a furcation perforation was created, sealed with Biodentine . Negative control group: 10 specimens without perforation. After 30 days, the specimens were subjected to compressive forces using a universal testing machine recording the force required to produce the fracture. The data were processed with ANOVA and Tukey statistical tests, with a significance level of p<0.05. TM Results: The compressive strength of Biodentine (190.84 MPa) did not present statistically significant differences when compared to MTA (165.29 MPa) in furcation perforations of lower permanent molars at 30 days of evaluation. However, the compressive strength of MTA did show a statistically significant difference when compared to the control group (213.46 MPa). TM Conclusion: Biodentine TM presented similar values when compared with the control group and MTA. While, MTA presents differences with the control, in addition to the lower values with respect to the other groups.

A crescente atuação da sociedade nos processos de discussão e de tomada de decisões relacionados com as políticas públicas incentiva a gestão pública no Brasil a buscar mecanismos para demonstrar eficiência e transparência na aplicação de recursos. Dentro da esfera pública, o setor de saúde é destaque em termos de alocação de recursos, por isso, apresenta acentuadas necessidades de planejamento, avaliação e prestação de contas das atividades desenvolvidas. Este trabalho adotou o modelo conceitual de mensuração do resultado econômico em entidades públicas e teve como objetivo principal calcular o valor econômico agregado à sociedade por Hospitais Universitários Públicos, segundo os preceitos da Gestão Baseada em Valor. Para consecução deste propósito, conduziu-se um estudo de caso no Hospital das Clínicas da FMRP-USP, avaliando seu desempenho econômico em um período de três anos. Para interpretação dos resultados utilizou-se a Análise por Envoltória de Dados que categorizou os epartamentos do hospital estudado em eficientes e ineficientes. Este estudo revelou que o valor econômico agregado à sociedade no longo prazo pela entidade é positivo. Essa medida de valor proposta indicou que a sociedade está obtendo um retorno superior ao custo de oportunidade do capital investido, ou seja, o hospital está construindo valor econômico e, conseqüentemente, contribuindo para o bem estar social. Adicionalmente, o estudo demonstrou que a teoria da Gestão Baseada em Valor pode ser adaptada como uma ferramenta para avaliação de desempenho de entidades públicas, adotando-se a perspectiva do cidadão como investidor. Finalmente, os gestores de hospitais universitários públicos podem aprimorar o processo de tomada de decisões utilizando o cálculo do valor econômico agregado à sociedade, porque foi constado que esta medida de valor econômico tem sensibilidade para identificar os direcionadores de valor econômico a serem enfatizados na gestão de curto e longo prazos. / The increasing performance of the society in the processes of discussion and taking decisions related to public politics stimulates public administration in Brazil to search for mechanisms to demonstrate efficiency and disclosure in resources application. Within public sphere, the health sector is prominence in terms of allocation of resources; therefore, it presents accented necessities of planning, evaluation and accounts rendering of the developed activities. This work has adopted the conceptual measurement model of economic result in public entities and it has had as main objective to calculate the economic value added to the society by Public University Hospitals, according to the precepts of Value Based Management. For achievement of this intention, a case study at ?Hospital das Clínicas da FMRP-USP? has been carried out, evaluating its economic performance in a period of three years. For interpretation of the results it has been used Data Envelopment Analysis that categorized the efficient and inefficient departments of the studied hospital. This study has shown that the economic value added to the society in the long term by the entity is positive. This proposed value measure has indicated that the society is getting a superior return at the opportunity costs of capital invested, or either, the hospital is constructing economic value and consequently contributing for the welfare state. Additionally, the study has demonstrated that the theory of Value Based Management can be adapted as a tool for performance evaluation of public entities, adopting the perspective of the citizen as a shareholder. Finally, the managers of public university hospitals are able to improve the taking decisions process using the economic value added to the society calculation because it has been consisted that this measure of economic value has sensitivity to identify which value drivers should be emphasized in short and long term management.