Test Bank For
Priorities in Critical Care Nursing, 9th Edition, Linda D. Urden, Kathleen M. Stacy, Mary E. Lough
____________________________________________________________________________
Chapter 01: Critical Care Nursing Practice Urden: Critical Care Nursing, 9th
MULTIPLE
CHOICE
1. During World War II, what type of wards were developed to care for critically
injured patients?
a. Intensive care
b. Triage
c. Shock
d. Postoperative
ANS: C
During World War II, shock wards were established to care for critically injured patients.
Triage wards establish the order in which a patient is seen or treated upon arrival to a
hospital. Postoperative wards were developed in 1900 and later evolved into intensive care
units.
PTS: 1 DIF: Cognitive Level: Remembering REF: p. 1
OBJ: Nursing Process Step: N/A TOP: Critical Care Nursing Practice
MSC: NCLEX: Safe and Effective Care Environment
for compliance. Businesses should maintain detailed records of income, expenses, and deductions to support their tax returns.- **Tax Planning Strategies**: - Effective tax
planning can lead to significant savings. Strategies may include timing income and expenses, leveraging credits and deductions, and selecting the appropriate business structure.###
Current Developments#### 1. Legislative ChangesTax laws are subject to frequent changes, impacting business strategies.- **Recent Legislation**: - Keeping abreast of changes
in tax law, such as the Tax Cuts and Jobs Act, is vital for businesses. These changes can affect everything from corporate tax rates to deductions and credits available.- **Impacts
of Legislation**: - Understanding how legislative changes impact various business structures can help in adjusting strategies to minimize tax liability.#### 2. Technology and
TaxationThe evolution of technology is transforming the landscape of tax compliance and planning.- **Digital Tools**: - Many businesses utilize tax software to streamline
compliance and reporting. These tools can automate calculations and help ensure accuracy.- **E-commerce and Tax**: - The rise of e-commerce has led to new tax
considerations, particularly regarding sales tax collection in multiple jurisdictions. Businesses must adapt to these changes to remain compliant.### Practical Applications#### 1.
Case StudiesReal-world examples provide insight into effective tax strategies.- **Success Stories**: - Analyzing businesses that successfully navigated tax planning can offer
valuable lessons in compliance, deductions, and strategic planning.- **Common Pitfalls**: - Examining case studies where businesses faced penalties due to non-compliance
highlights the importance of understanding tax obligations.#### 2. Form PreparationProper form preparation is essential for compliance.- **Common Tax Forms**: - Familiarity
with key forms, such as Form 1065 for partnerships or Form 1120 for C-Corps, is crucial. Each form has specific requirements and deadlines.- **Understanding Deadlines**: -
Businesses must stay informed about filing deadlines to avoid penalties. Calendar management is an essential part of tax planning.### ConclusionUnderstanding the taxation of
business entities is essential for effective financial management and compliance. With ongoing changes in legislation, technology, and economic conditions, businesses must
remain adaptable and informed. This comprehensive appr must pay self-employment taxes on their earnings.- **Distributions and Basis**: - When a partner receives a
distribution, it is generally tax-free to the extent of their basis in the partnership. Understanding how basis is calculated is critical for accurate tax reporting.#### 2.
CorporationsCorporate taxation can be complex due to double taxation and various regulations.- **C-Corporations**: - Taxed at the corporate rate, profits are taxed at the entity
level, and dividends are taxed at the shareholder level. Corporations can reinvest profits to defer taxation, but shareholders may face immediate tax consequences upon dividend
distribution.
- **S-Corporations**: - Limited to 100 shareholders and certain types of stock, S-Corps can only have eligible domestic individuals as shareholders. They provide the benefits of
limited liability and pass-through taxation, making them attractive for small businesses.#### 3. Limited Liability Companies (LLCs)LLCs offer flexibility in taxation and
structure.- **Self-Employment Tax Considerations**: - Members of an LLC treated as a partnership are subject to self-employment tax on their share of the income.
Understanding how to minimize this liability is crucial for LLC members.- **Tax Elections**: - LLCs can elect to be taxed as a corporation, allowing for strategic tax planning
based on the members’ overall tax situations.### Special Topics in Business Taxation#### 1. International Tax ConsiderationsAs globalization increases, understanding
international tax implications becomes essential.- **Foreign Tax Credits**: - Businesses operating internationally may qualify for foreign tax credits, which help avoid double
taxation on income earned abroad. Proper planning is crucial to maximize these benef
2. What type of practitioner has a broad depth of specialty knowledge and expertise and
manages complex clinical and system issues?
a. Registered nurses
b. Advanced practice nurses
c. Clinical nurse leaders
d. Intensivists
ANS: B
Advanced practice nurses (APNs) have a broad depth of knowledge and expertise in their
specialty area and manage complex clinical and systems issues. Intensivists are medical
practitioners who manage the critical ill patient. Registered nurses (RNs) are generally
direct care providers. Clinical nurse leaders (CNLs) generally do not manage system
issues.
PTS: 1 DIF: Cognitive Level: Remembering REF: p. 2
OBJ: Nursing Process Step: N/A TOP: Critical Care Nursing Practice
MSC: NCLEX: Safe and Effective Care Environment
,3. What type of practitioner is instrumental in ensuring care that is evidence based and
that safety programs are in place?
a. Clinical nurse
specialist b. Advanced
practice nurse c.
Registered nurses
d. Nurse practitioners
ANS: A
Clinical nurse specialists (CNSs) serve in specialty roles that use their clinical, teaching,
research, leadership, and consultative abilities. They are instrumental in ensuring that care
is evidence based and that safety programs are in place. Advanced practice nurses (APNs)
have
a broad depth of knowledge and expertise in their specialty area and manage complex
clinical and systems issues. Registered nurses are generally direct care providers. Nurse
practitioners (NPs) manage direct clinical care of groups of patients.
PTS: 1 DIF: Cognitive Level: Remembering REF: p. 2
OBJ: Nursing Process Step: N/A TOP: Critical Care Nursing Practice
MSC: NCLEX: Safe and Effective Care Environment
for compliance. Businesses should maintain detailed records of income, expenses, and deductions to support their tax returns.- **Tax Planning Strategies**: - Effective tax
planning can lead to significant savings. Strategies may include timing income and expenses, leveraging credits and deductions, and selecting the appropriate business structure.###
Current Developments#### 1. Legislative ChangesTax laws are subject to frequent changes, impacting business strategies.- **Recent Legislation**: - Keeping abreast of changes
in tax law, such as the Tax Cuts and Jobs Act, is vital for businesses. These changes can affect everything from corporate tax rates to deductions and credits available.- **Impacts
of Legislation**: - Understanding how legislative changes impact various business structures can help in adjusting strategies to minimize tax liability.#### 2. Technology and
TaxationThe evolution of technology is transforming the landscape of tax compliance and planning.- **Digital Tools**: - Many businesses utilize tax software to streamline
compliance and reporting. These tools can automate calculations and help ensure accuracy.- **E-commerce and Tax**: - The rise of e-commerce has led to new tax
considerations, particularly regarding sales tax collection in multiple jurisdictions. Businesses must adapt to these changes to remain compliant.### Practical Applications#### 1.
Case StudiesReal-world examples provide insight into effective tax strategies.- **Success Stories**: - Analyzing businesses that successfully navigated tax planning can offer
valuable lessons in compliance, deductions, and strategic planning.- **Common Pitfalls**: - Examining case studies where businesses faced penalties due to non-compliance
highlights the importance of understanding tax obligations.#### 2. Form PreparationProper form preparation is essential for compliance.- **Common Tax Forms**: - Familiarity
with key forms, such as Form 1065 for partnerships or Form 1120 for C-Corps, is crucial. Each form has specific requirements and deadlines.- **Understanding Deadlines**: -
Businesses must stay informed about filing deadlines to avoid penalties. Calendar management is an essential part of tax planning.### ConclusionUnderstanding the taxation of
business entities is essential for effective financial management and compliance. With ongoing changes in legislation, technology, and economic conditions, businesses must
remain adaptable and informed. This comprehensive appr must pay self-employment taxes on their earnings.- **Distributions and Basis**: - When a partner receives a
distribution, it is generally tax-free to the extent of their basis in the partnership. Understanding how basis is calculated is critical for accurate tax reporting.#### 2.
CorporationsCorporate taxation can be complex due to double taxation and various regulations.- **C-Corporations**: - Taxed at the corporate rate, profits are taxed at the entity
level, and dividends are taxed at the shareholder level. Corporations can reinvest profits to defer taxation, but shareholders may face immediate tax consequences upon dividend
distribution.
- **S-Corporations**: - Limited to 100 shareholders and certain types of stock, S-Corps can only have eligible domestic individuals as shareholders. They provide the benefits of
limited liability and pass-through taxation, making them attractive for small businesses.#### 3. Limited Liability Companies (LLCs)LLCs offer flexibility in taxation and
structure.- **Self-Employment Tax Considerations**: - Members of an LLC treated as a partnership are subject to self-employment tax on their share of the income.
Understanding how to minimize this liability is crucial for LLC members.- **Tax Elections**: - LLCs can elect to be taxed as a corporation, allowing for strategic tax planning
based on the members’ overall tax situations.### Special Topics in Business Taxation#### 1. International Tax ConsiderationsAs globalization increases, understanding
international tax implications becomes essential.- **Foreign Tax Credits**: - Businesses operating internationally may qualify for foreign tax credits, which help avoid double
taxation on income earned abroad. Proper planning is crucial to maximize these benef
4. Which professional organization administers critical care certification exams for
registered nurses?
a. State Board of Registered Nurses
b. National Association of Clinical Nurse Specialist
c. Society of Critical Care Medicine
d. American Association of Critical-Care Nurses
ANS: D
American Association of Critical-Care Nurses (AACN) administers certification exams
for registered nurses. The State Board of Registered Nurses (SBON) does not administer
certification exams. National Association of Clinical Nurse Specialists (NACNS) does
not administer certification exams. Society of Critical Care Medicine (SCCM) does not
administer nursing certification exams for registered nurses.
PTS: 1 DIF: Cognitive Level: Remembering REF: p. 3
OBJ: Nursing Process Step: N/A TOP: Critical Care Nursing Practice
MSC: NCLEX: Safe and Effective Care Environment
5. Emphasis is on human integrity and stresses the theory that the body, mind, and spirit
are interdependent and inseparable. This statement describes which methodology of
care?
a. Holistic care
b. Individualized care
c. Cultural care
d. Interdisciplinary care
, ANS: A
Holistic care focuses on human integrity and stresses that the body, mind, and spirit are
interdependent and inseparable. Individualized care recognizes the uniqueness of each
patient’s preferences, condition, and physiologic and psychosocial status. Cultural diversity
in
health care is not a new topic, but it is gaining emphasis and importance as the world
becomes more accessible to all as the result of increasing technologies and interfaces with
places and peoples. Interdisciplinary care is care among a variety of health care
professionals with the patient’s health as the common goal.
PTS: 1 DIF: Cognitive Level: Remembering REF: p. 4
OBJ: Nursing Process Step: N/A TOP: Critical Care Nursing Practice
MSC: NCLEX: Safe and Effective Care Environment
for compliance. Businesses should maintain detailed records of income, expenses, and deductions to support their tax returns.- **Tax Planning Strategies**: - Effective tax
planning can lead to significant savings. Strategies may include timing income and expenses, leveraging credits and deductions, and selecting the appropriate business structure.###
Current Developments#### 1. Legislative ChangesTax laws are subject to frequent changes, impacting business strategies.- **Recent Legislation**: - Keeping abreast of changes
in tax law, such as the Tax Cuts and Jobs Act, is vital for businesses. These changes can affect everything from corporate tax rates to deductions and credits available.- **Impacts
of Legislation**: - Understanding how legislative changes impact various business structures can help in adjusting strategies to minimize tax liability.#### 2. Technology and
TaxationThe evolution of technology is transforming the landscape of tax compliance and planning.- **Digital Tools**: - Many businesses utilize tax software to streamline
compliance and reporting. These tools can automate calculations and help ensure accuracy.- **E-commerce and Tax**: - The rise of e-commerce has led to new tax
considerations, particularly regarding sales tax collection in multiple jurisdictions. Businesses must adapt to these changes to remain compliant.### Practical Applications#### 1.
Case StudiesReal-world examples provide insight into effective tax strategies.- **Success Stories**: - Analyzing businesses that successfully navigated tax planning can offer
valuable lessons in compliance, deductions, and strategic planning.- **Common Pitfalls**: - Examining case studies where businesses faced penalties due to non-compliance
highlights the importance of understanding tax obligations.#### 2. Form PreparationProper form preparation is essential for compliance.- **Common Tax Forms**: - Familiarity
with key forms, such as Form 1065 for partnerships or Form 1120 for C-Corps, is crucial. Each form has specific requirements and deadlines.- **Understanding Deadlines**: -
Businesses must stay informed about filing deadlines to avoid penalties. Calendar management is an essential part of tax planning.### ConclusionUnderstanding the taxation of
business entities is essential for effective financial management and compliance. With ongoing changes in legislation, technology, and economic conditions, businesses must
remain adaptable and informed. This comprehensive appr must pay self-employment taxes on their earnings.- **Distributions and Basis**: - When a partner receives a
distribution, it is generally tax-free to the extent of their basis in the partnership. Understanding how basis is calculated is critical for accurate tax reporting.#### 2.
CorporationsCorporate taxation can be complex due to double taxation and various regulations.- **C-Corporations**: - Taxed at the corporate rate, profits are taxed at the entity
level, and dividends are taxed at the shareholder level. Corporations can reinvest profits to defer taxation, but shareholders may face immediate tax consequences upon dividend
distribution.
- **S-Corporations**: - Limited to 100 shareholders and certain types of stock, S-Corps can only have eligible domestic individuals as shareholders. They provide the benefits of
limited liability and pass-through taxation, making them attractive for small businesses.#### 3. Limited Liability Companies (LLCs)LLCs offer flexibility in taxation and
structure.- **Self-Employment Tax Considerations**: - Members of an LLC treated as a partnership are subject to self-employment tax on their share of the income.
Understanding how to minimize this liability is crucial for LLC members.- **Tax Elections**: - LLCs can elect to be taxed as a corporation, allowing for strategic tax planning
based on the members’ overall tax situations.### Special Topics in Business Taxation#### 1. International Tax ConsiderationsAs globalization increases, understanding
international tax implications becomes essential.- **Foreign Tax Credits**: - Businesses operating internationally may qualify for foreign tax credits, which help avoid double
taxation on income earned abroad. Proper planning is crucial to maximize these benef
6. The American Association of Critical-Care Nurses (AACN) has developed short
directives that can be used as quick references for clinical use that are known as
a. Critical Care Protocol.
b. Practice Policies.
c. Evidence-Based Research.
d. Practice Alerts.
ANS: D
The American Association of Critical-Care Nurses (AACN) has promulgated several
evidence-based practice summaries in the form of ―Practice Alerts.‖ Evidence-based
nursing practice considers the best research evidence on the care topic along with clinical
expertise of the nurse and patient preferences. Critical care protocol and practice policies
are established by individual institutions.
PTS: 1 DIF: Cognitive Level: Remembering REF: p. 3
OBJ: Nursing Process Step: N/A TOP: Critical Care Nursing Practice
MSC: NCLEX: Safe and Effective Care Environment
7. What type of therapy is an option to conventional treatment?
a. Alternative
b. Holistic
c. Complementary
d. Individualized
ANS: A
The term alternative denotes that a specific therapy is an option or alternative to what is
considered conventional treatment of a condition or state. The term complementary was
proposed to describe therapies that can be used to complement or support conventional
treatments. Holistic care focuses on human integrity and stresses that the body, mind,
and spirit are interdependent and inseparable. Individualized care recognizes the
uniqueness of each patient’s preferences, condition, and physiologic and psychosocial
status.
, PTS: 1 DIF: Cognitive Level: Remembering REF: p. 4
OBJ: Nursing Process Step: N/A TOP: Critical Care Nursing Practice
MSC: NCLEX: Safe and Effective Care Environment
8. Prayer, guided imagery, and massage are all examples of what type of treatment?
a. Alternative therapy
b. Holistic care
c. Complementary care
d. Individualized care
ANS: C
The term complementary was proposed to describe therapies that can be used to
complement or support conventional treatments. Spirituality, prayer, guided imagery,
massage, and animal- assisted therapy are all examples of complementary care. The term
alternative denotes that a specific therapy is an option or alternative to what is considered
conventional treatment of a condition or state. Holistic care focuses on human integrity and
stresses that the body, mind, and spirit are interdependent and inseparable. Individualized
care recognizes the uniqueness of each patient’s preferences, condition, and physiologic and
psychosocial status.
PTS: 1 DIF: Cognitive Level: Understanding REF: p. 4
OBJ: Nursing Process Step: N/A TOP: Critical Care Nursing Practice
MSC: NCLEX: Safe and Effective Care Environment
for compliance. Businesses should maintain detailed records of income, expenses, and deductions to support their tax returns.- **Tax Planning Strategies**: - Effective tax planning can lead to significant savings. Strategies may include timing income and expenses,
leveraging credits and deductions, and selecting the appropriate business structure.### Current Developments#### 1. Legislative ChangesTax laws are subject to frequent changes, impacting business strategies.- **Recent Legislation**: - Keeping abreast of changes in tax
law, such as the Tax Cuts and Jobs Act, is vital for businesses. These changes can affect everything from corporate tax rates to deductions and credits available.- **Impacts of Legislation**: - Understanding how legislative changes impact various business structures can
help in adjusting strategies to minimize tax liability.#### 2. Technology and TaxationThe evolution of technology is transforming the landscape of tax compliance and planning.- **Digital Tools**: - Many businesses utilize tax software to streamline compliance and
reporting. These tools can automate calculations and help ensure accuracy.- **E-commerce and Tax**: - The rise of e-commerce has led to new tax considerations, particularly regarding sales tax collection in multiple jurisdictions. Businesses must adapt to these changes
to remain compliant.### Practical Applications#### 1. Case StudiesReal-world examples provide insight into effective tax strategies.- **Success Stories**: - Analyzing businesses that successfully navigated tax planning can offer valuable lessons in compliance,
deductions, and strategic planning.- **Common Pitfalls**: - Examining case studies where businesses faced penalties due to non-compliance highlights the importance of understanding tax obligations.#### 2. Form PreparationProper form preparation is essential for
compliance.- **Common Tax Forms**: - Familiarity with key forms, such as Form 1065 for partnerships or Form 1120 for C-Corps, is crucial. Each form has specific requirements and deadlines.- **Understanding Deadlines**: - Businesses must stay informed about
filing deadlines to avoid penalties. Calendar management is an essential part of tax planning.### ConclusionUnderstanding the taxation of business entities is essential for effective financial management and compliance. With ongoing changes in legislation, technology,
and economic conditions, businesses must remain adaptable and informed. This comprehensive appr must pay self-employment taxes on their earnings.- **Distributions and Basis**: - When a partner receives a distribution, it is generally tax-free to the extent of their
basis in the partnership. Understanding how basis is calculated is critical for accurate tax reporting.#### 2. CorporationsCorporate taxation can be complex due to double taxation and various regulations.- **C-Corporations**: - Taxed at the corporate rate, profits are taxed
at the entity level, and dividends are taxed at the shareholder level. Corporations can reinvest profits to defer taxation, but shareholders may face immediate tax consequences upon dividend distribution.
- **S-Corporations**: - Limited to 100 shareholders and certain types of stock, S-Corps can only have eligible domestic individuals as shareholders. They provide the benefits of limited liability and pass-through taxation, making them attractive for small businesses.####
3. Limited Liability Companies (LLCs)LLCs offer flexibility in taxation and structure.- **Self-Employment Tax Considerations**: - Members of an LLC treated as a partnership are subject to self-employment tax on their share of the income. Understanding how to
minimize this liability is crucial for LLC members.- **Tax Elections**: - LLCs can elect to be taxed as a corporation, allowing for strategic tax planning based on the members’ overall tax situations.### Special Topics in Business Taxation#### 1. International Tax
ConsiderationsAs globalization increases, understanding international tax implications becomes essential.- **Foreign Tax Credits**: - Businesses operating internationally may qualify for foreign tax credits, which help avoid double taxation on income earned abroad.
Proper planning is crucial to maximize these benef
9. What is the systematic decision-making model used by nurses termed?
a. Nursing diagnosis
b. Nursing interventions
c. Nursing evaluations
d. Nursing process
ANS: D
The nursing process is a systematic decision-making model that is cyclic, not linear. An
essential and distinguishing feature of any nursing diagnosis is that it describes a health
condition. Nursing interventions constitute the treatment approach to an identified
health alteration. Evaluation of attainment of the expected patient outcomes occurs
formally at intervals designated in the outcome criteria.
PTS: 1 DIF: Cognitive Level: Understanding REF: n/a
OBJ: Nursing Process Step: General TOP: Critical Care Nursing Practice
MSC: NCLEX: Safe and Effective Care Environment
10. What is a health condition primarily resolved by nursing interventions or therapies called?
a. Nursing diagnosis
b. Nursing interventions
c. Nursing outcomes
d. Nursing process
ANS: A
An essential and distinguishing feature of any nursing diagnosis is that it describes a health
condition. Nursing interventions constitute the treatment approach to an identified health
alteration. Evaluation of attainment of the expected patient outcomes occurs formally at
intervals designated in the outcome criteria. The nursing process is a systematic decision-
making model that is cyclic, not linear.
Priorities in Critical Care Nursing, 9th Edition, Linda D. Urden, Kathleen M. Stacy, Mary E. Lough
____________________________________________________________________________
Chapter 01: Critical Care Nursing Practice Urden: Critical Care Nursing, 9th
MULTIPLE
CHOICE
1. During World War II, what type of wards were developed to care for critically
injured patients?
a. Intensive care
b. Triage
c. Shock
d. Postoperative
ANS: C
During World War II, shock wards were established to care for critically injured patients.
Triage wards establish the order in which a patient is seen or treated upon arrival to a
hospital. Postoperative wards were developed in 1900 and later evolved into intensive care
units.
PTS: 1 DIF: Cognitive Level: Remembering REF: p. 1
OBJ: Nursing Process Step: N/A TOP: Critical Care Nursing Practice
MSC: NCLEX: Safe and Effective Care Environment
for compliance. Businesses should maintain detailed records of income, expenses, and deductions to support their tax returns.- **Tax Planning Strategies**: - Effective tax
planning can lead to significant savings. Strategies may include timing income and expenses, leveraging credits and deductions, and selecting the appropriate business structure.###
Current Developments#### 1. Legislative ChangesTax laws are subject to frequent changes, impacting business strategies.- **Recent Legislation**: - Keeping abreast of changes
in tax law, such as the Tax Cuts and Jobs Act, is vital for businesses. These changes can affect everything from corporate tax rates to deductions and credits available.- **Impacts
of Legislation**: - Understanding how legislative changes impact various business structures can help in adjusting strategies to minimize tax liability.#### 2. Technology and
TaxationThe evolution of technology is transforming the landscape of tax compliance and planning.- **Digital Tools**: - Many businesses utilize tax software to streamline
compliance and reporting. These tools can automate calculations and help ensure accuracy.- **E-commerce and Tax**: - The rise of e-commerce has led to new tax
considerations, particularly regarding sales tax collection in multiple jurisdictions. Businesses must adapt to these changes to remain compliant.### Practical Applications#### 1.
Case StudiesReal-world examples provide insight into effective tax strategies.- **Success Stories**: - Analyzing businesses that successfully navigated tax planning can offer
valuable lessons in compliance, deductions, and strategic planning.- **Common Pitfalls**: - Examining case studies where businesses faced penalties due to non-compliance
highlights the importance of understanding tax obligations.#### 2. Form PreparationProper form preparation is essential for compliance.- **Common Tax Forms**: - Familiarity
with key forms, such as Form 1065 for partnerships or Form 1120 for C-Corps, is crucial. Each form has specific requirements and deadlines.- **Understanding Deadlines**: -
Businesses must stay informed about filing deadlines to avoid penalties. Calendar management is an essential part of tax planning.### ConclusionUnderstanding the taxation of
business entities is essential for effective financial management and compliance. With ongoing changes in legislation, technology, and economic conditions, businesses must
remain adaptable and informed. This comprehensive appr must pay self-employment taxes on their earnings.- **Distributions and Basis**: - When a partner receives a
distribution, it is generally tax-free to the extent of their basis in the partnership. Understanding how basis is calculated is critical for accurate tax reporting.#### 2.
CorporationsCorporate taxation can be complex due to double taxation and various regulations.- **C-Corporations**: - Taxed at the corporate rate, profits are taxed at the entity
level, and dividends are taxed at the shareholder level. Corporations can reinvest profits to defer taxation, but shareholders may face immediate tax consequences upon dividend
distribution.
- **S-Corporations**: - Limited to 100 shareholders and certain types of stock, S-Corps can only have eligible domestic individuals as shareholders. They provide the benefits of
limited liability and pass-through taxation, making them attractive for small businesses.#### 3. Limited Liability Companies (LLCs)LLCs offer flexibility in taxation and
structure.- **Self-Employment Tax Considerations**: - Members of an LLC treated as a partnership are subject to self-employment tax on their share of the income.
Understanding how to minimize this liability is crucial for LLC members.- **Tax Elections**: - LLCs can elect to be taxed as a corporation, allowing for strategic tax planning
based on the members’ overall tax situations.### Special Topics in Business Taxation#### 1. International Tax ConsiderationsAs globalization increases, understanding
international tax implications becomes essential.- **Foreign Tax Credits**: - Businesses operating internationally may qualify for foreign tax credits, which help avoid double
taxation on income earned abroad. Proper planning is crucial to maximize these benef
2. What type of practitioner has a broad depth of specialty knowledge and expertise and
manages complex clinical and system issues?
a. Registered nurses
b. Advanced practice nurses
c. Clinical nurse leaders
d. Intensivists
ANS: B
Advanced practice nurses (APNs) have a broad depth of knowledge and expertise in their
specialty area and manage complex clinical and systems issues. Intensivists are medical
practitioners who manage the critical ill patient. Registered nurses (RNs) are generally
direct care providers. Clinical nurse leaders (CNLs) generally do not manage system
issues.
PTS: 1 DIF: Cognitive Level: Remembering REF: p. 2
OBJ: Nursing Process Step: N/A TOP: Critical Care Nursing Practice
MSC: NCLEX: Safe and Effective Care Environment
,3. What type of practitioner is instrumental in ensuring care that is evidence based and
that safety programs are in place?
a. Clinical nurse
specialist b. Advanced
practice nurse c.
Registered nurses
d. Nurse practitioners
ANS: A
Clinical nurse specialists (CNSs) serve in specialty roles that use their clinical, teaching,
research, leadership, and consultative abilities. They are instrumental in ensuring that care
is evidence based and that safety programs are in place. Advanced practice nurses (APNs)
have
a broad depth of knowledge and expertise in their specialty area and manage complex
clinical and systems issues. Registered nurses are generally direct care providers. Nurse
practitioners (NPs) manage direct clinical care of groups of patients.
PTS: 1 DIF: Cognitive Level: Remembering REF: p. 2
OBJ: Nursing Process Step: N/A TOP: Critical Care Nursing Practice
MSC: NCLEX: Safe and Effective Care Environment
for compliance. Businesses should maintain detailed records of income, expenses, and deductions to support their tax returns.- **Tax Planning Strategies**: - Effective tax
planning can lead to significant savings. Strategies may include timing income and expenses, leveraging credits and deductions, and selecting the appropriate business structure.###
Current Developments#### 1. Legislative ChangesTax laws are subject to frequent changes, impacting business strategies.- **Recent Legislation**: - Keeping abreast of changes
in tax law, such as the Tax Cuts and Jobs Act, is vital for businesses. These changes can affect everything from corporate tax rates to deductions and credits available.- **Impacts
of Legislation**: - Understanding how legislative changes impact various business structures can help in adjusting strategies to minimize tax liability.#### 2. Technology and
TaxationThe evolution of technology is transforming the landscape of tax compliance and planning.- **Digital Tools**: - Many businesses utilize tax software to streamline
compliance and reporting. These tools can automate calculations and help ensure accuracy.- **E-commerce and Tax**: - The rise of e-commerce has led to new tax
considerations, particularly regarding sales tax collection in multiple jurisdictions. Businesses must adapt to these changes to remain compliant.### Practical Applications#### 1.
Case StudiesReal-world examples provide insight into effective tax strategies.- **Success Stories**: - Analyzing businesses that successfully navigated tax planning can offer
valuable lessons in compliance, deductions, and strategic planning.- **Common Pitfalls**: - Examining case studies where businesses faced penalties due to non-compliance
highlights the importance of understanding tax obligations.#### 2. Form PreparationProper form preparation is essential for compliance.- **Common Tax Forms**: - Familiarity
with key forms, such as Form 1065 for partnerships or Form 1120 for C-Corps, is crucial. Each form has specific requirements and deadlines.- **Understanding Deadlines**: -
Businesses must stay informed about filing deadlines to avoid penalties. Calendar management is an essential part of tax planning.### ConclusionUnderstanding the taxation of
business entities is essential for effective financial management and compliance. With ongoing changes in legislation, technology, and economic conditions, businesses must
remain adaptable and informed. This comprehensive appr must pay self-employment taxes on their earnings.- **Distributions and Basis**: - When a partner receives a
distribution, it is generally tax-free to the extent of their basis in the partnership. Understanding how basis is calculated is critical for accurate tax reporting.#### 2.
CorporationsCorporate taxation can be complex due to double taxation and various regulations.- **C-Corporations**: - Taxed at the corporate rate, profits are taxed at the entity
level, and dividends are taxed at the shareholder level. Corporations can reinvest profits to defer taxation, but shareholders may face immediate tax consequences upon dividend
distribution.
- **S-Corporations**: - Limited to 100 shareholders and certain types of stock, S-Corps can only have eligible domestic individuals as shareholders. They provide the benefits of
limited liability and pass-through taxation, making them attractive for small businesses.#### 3. Limited Liability Companies (LLCs)LLCs offer flexibility in taxation and
structure.- **Self-Employment Tax Considerations**: - Members of an LLC treated as a partnership are subject to self-employment tax on their share of the income.
Understanding how to minimize this liability is crucial for LLC members.- **Tax Elections**: - LLCs can elect to be taxed as a corporation, allowing for strategic tax planning
based on the members’ overall tax situations.### Special Topics in Business Taxation#### 1. International Tax ConsiderationsAs globalization increases, understanding
international tax implications becomes essential.- **Foreign Tax Credits**: - Businesses operating internationally may qualify for foreign tax credits, which help avoid double
taxation on income earned abroad. Proper planning is crucial to maximize these benef
4. Which professional organization administers critical care certification exams for
registered nurses?
a. State Board of Registered Nurses
b. National Association of Clinical Nurse Specialist
c. Society of Critical Care Medicine
d. American Association of Critical-Care Nurses
ANS: D
American Association of Critical-Care Nurses (AACN) administers certification exams
for registered nurses. The State Board of Registered Nurses (SBON) does not administer
certification exams. National Association of Clinical Nurse Specialists (NACNS) does
not administer certification exams. Society of Critical Care Medicine (SCCM) does not
administer nursing certification exams for registered nurses.
PTS: 1 DIF: Cognitive Level: Remembering REF: p. 3
OBJ: Nursing Process Step: N/A TOP: Critical Care Nursing Practice
MSC: NCLEX: Safe and Effective Care Environment
5. Emphasis is on human integrity and stresses the theory that the body, mind, and spirit
are interdependent and inseparable. This statement describes which methodology of
care?
a. Holistic care
b. Individualized care
c. Cultural care
d. Interdisciplinary care
, ANS: A
Holistic care focuses on human integrity and stresses that the body, mind, and spirit are
interdependent and inseparable. Individualized care recognizes the uniqueness of each
patient’s preferences, condition, and physiologic and psychosocial status. Cultural diversity
in
health care is not a new topic, but it is gaining emphasis and importance as the world
becomes more accessible to all as the result of increasing technologies and interfaces with
places and peoples. Interdisciplinary care is care among a variety of health care
professionals with the patient’s health as the common goal.
PTS: 1 DIF: Cognitive Level: Remembering REF: p. 4
OBJ: Nursing Process Step: N/A TOP: Critical Care Nursing Practice
MSC: NCLEX: Safe and Effective Care Environment
for compliance. Businesses should maintain detailed records of income, expenses, and deductions to support their tax returns.- **Tax Planning Strategies**: - Effective tax
planning can lead to significant savings. Strategies may include timing income and expenses, leveraging credits and deductions, and selecting the appropriate business structure.###
Current Developments#### 1. Legislative ChangesTax laws are subject to frequent changes, impacting business strategies.- **Recent Legislation**: - Keeping abreast of changes
in tax law, such as the Tax Cuts and Jobs Act, is vital for businesses. These changes can affect everything from corporate tax rates to deductions and credits available.- **Impacts
of Legislation**: - Understanding how legislative changes impact various business structures can help in adjusting strategies to minimize tax liability.#### 2. Technology and
TaxationThe evolution of technology is transforming the landscape of tax compliance and planning.- **Digital Tools**: - Many businesses utilize tax software to streamline
compliance and reporting. These tools can automate calculations and help ensure accuracy.- **E-commerce and Tax**: - The rise of e-commerce has led to new tax
considerations, particularly regarding sales tax collection in multiple jurisdictions. Businesses must adapt to these changes to remain compliant.### Practical Applications#### 1.
Case StudiesReal-world examples provide insight into effective tax strategies.- **Success Stories**: - Analyzing businesses that successfully navigated tax planning can offer
valuable lessons in compliance, deductions, and strategic planning.- **Common Pitfalls**: - Examining case studies where businesses faced penalties due to non-compliance
highlights the importance of understanding tax obligations.#### 2. Form PreparationProper form preparation is essential for compliance.- **Common Tax Forms**: - Familiarity
with key forms, such as Form 1065 for partnerships or Form 1120 for C-Corps, is crucial. Each form has specific requirements and deadlines.- **Understanding Deadlines**: -
Businesses must stay informed about filing deadlines to avoid penalties. Calendar management is an essential part of tax planning.### ConclusionUnderstanding the taxation of
business entities is essential for effective financial management and compliance. With ongoing changes in legislation, technology, and economic conditions, businesses must
remain adaptable and informed. This comprehensive appr must pay self-employment taxes on their earnings.- **Distributions and Basis**: - When a partner receives a
distribution, it is generally tax-free to the extent of their basis in the partnership. Understanding how basis is calculated is critical for accurate tax reporting.#### 2.
CorporationsCorporate taxation can be complex due to double taxation and various regulations.- **C-Corporations**: - Taxed at the corporate rate, profits are taxed at the entity
level, and dividends are taxed at the shareholder level. Corporations can reinvest profits to defer taxation, but shareholders may face immediate tax consequences upon dividend
distribution.
- **S-Corporations**: - Limited to 100 shareholders and certain types of stock, S-Corps can only have eligible domestic individuals as shareholders. They provide the benefits of
limited liability and pass-through taxation, making them attractive for small businesses.#### 3. Limited Liability Companies (LLCs)LLCs offer flexibility in taxation and
structure.- **Self-Employment Tax Considerations**: - Members of an LLC treated as a partnership are subject to self-employment tax on their share of the income.
Understanding how to minimize this liability is crucial for LLC members.- **Tax Elections**: - LLCs can elect to be taxed as a corporation, allowing for strategic tax planning
based on the members’ overall tax situations.### Special Topics in Business Taxation#### 1. International Tax ConsiderationsAs globalization increases, understanding
international tax implications becomes essential.- **Foreign Tax Credits**: - Businesses operating internationally may qualify for foreign tax credits, which help avoid double
taxation on income earned abroad. Proper planning is crucial to maximize these benef
6. The American Association of Critical-Care Nurses (AACN) has developed short
directives that can be used as quick references for clinical use that are known as
a. Critical Care Protocol.
b. Practice Policies.
c. Evidence-Based Research.
d. Practice Alerts.
ANS: D
The American Association of Critical-Care Nurses (AACN) has promulgated several
evidence-based practice summaries in the form of ―Practice Alerts.‖ Evidence-based
nursing practice considers the best research evidence on the care topic along with clinical
expertise of the nurse and patient preferences. Critical care protocol and practice policies
are established by individual institutions.
PTS: 1 DIF: Cognitive Level: Remembering REF: p. 3
OBJ: Nursing Process Step: N/A TOP: Critical Care Nursing Practice
MSC: NCLEX: Safe and Effective Care Environment
7. What type of therapy is an option to conventional treatment?
a. Alternative
b. Holistic
c. Complementary
d. Individualized
ANS: A
The term alternative denotes that a specific therapy is an option or alternative to what is
considered conventional treatment of a condition or state. The term complementary was
proposed to describe therapies that can be used to complement or support conventional
treatments. Holistic care focuses on human integrity and stresses that the body, mind,
and spirit are interdependent and inseparable. Individualized care recognizes the
uniqueness of each patient’s preferences, condition, and physiologic and psychosocial
status.
, PTS: 1 DIF: Cognitive Level: Remembering REF: p. 4
OBJ: Nursing Process Step: N/A TOP: Critical Care Nursing Practice
MSC: NCLEX: Safe and Effective Care Environment
8. Prayer, guided imagery, and massage are all examples of what type of treatment?
a. Alternative therapy
b. Holistic care
c. Complementary care
d. Individualized care
ANS: C
The term complementary was proposed to describe therapies that can be used to
complement or support conventional treatments. Spirituality, prayer, guided imagery,
massage, and animal- assisted therapy are all examples of complementary care. The term
alternative denotes that a specific therapy is an option or alternative to what is considered
conventional treatment of a condition or state. Holistic care focuses on human integrity and
stresses that the body, mind, and spirit are interdependent and inseparable. Individualized
care recognizes the uniqueness of each patient’s preferences, condition, and physiologic and
psychosocial status.
PTS: 1 DIF: Cognitive Level: Understanding REF: p. 4
OBJ: Nursing Process Step: N/A TOP: Critical Care Nursing Practice
MSC: NCLEX: Safe and Effective Care Environment
for compliance. Businesses should maintain detailed records of income, expenses, and deductions to support their tax returns.- **Tax Planning Strategies**: - Effective tax planning can lead to significant savings. Strategies may include timing income and expenses,
leveraging credits and deductions, and selecting the appropriate business structure.### Current Developments#### 1. Legislative ChangesTax laws are subject to frequent changes, impacting business strategies.- **Recent Legislation**: - Keeping abreast of changes in tax
law, such as the Tax Cuts and Jobs Act, is vital for businesses. These changes can affect everything from corporate tax rates to deductions and credits available.- **Impacts of Legislation**: - Understanding how legislative changes impact various business structures can
help in adjusting strategies to minimize tax liability.#### 2. Technology and TaxationThe evolution of technology is transforming the landscape of tax compliance and planning.- **Digital Tools**: - Many businesses utilize tax software to streamline compliance and
reporting. These tools can automate calculations and help ensure accuracy.- **E-commerce and Tax**: - The rise of e-commerce has led to new tax considerations, particularly regarding sales tax collection in multiple jurisdictions. Businesses must adapt to these changes
to remain compliant.### Practical Applications#### 1. Case StudiesReal-world examples provide insight into effective tax strategies.- **Success Stories**: - Analyzing businesses that successfully navigated tax planning can offer valuable lessons in compliance,
deductions, and strategic planning.- **Common Pitfalls**: - Examining case studies where businesses faced penalties due to non-compliance highlights the importance of understanding tax obligations.#### 2. Form PreparationProper form preparation is essential for
compliance.- **Common Tax Forms**: - Familiarity with key forms, such as Form 1065 for partnerships or Form 1120 for C-Corps, is crucial. Each form has specific requirements and deadlines.- **Understanding Deadlines**: - Businesses must stay informed about
filing deadlines to avoid penalties. Calendar management is an essential part of tax planning.### ConclusionUnderstanding the taxation of business entities is essential for effective financial management and compliance. With ongoing changes in legislation, technology,
and economic conditions, businesses must remain adaptable and informed. This comprehensive appr must pay self-employment taxes on their earnings.- **Distributions and Basis**: - When a partner receives a distribution, it is generally tax-free to the extent of their
basis in the partnership. Understanding how basis is calculated is critical for accurate tax reporting.#### 2. CorporationsCorporate taxation can be complex due to double taxation and various regulations.- **C-Corporations**: - Taxed at the corporate rate, profits are taxed
at the entity level, and dividends are taxed at the shareholder level. Corporations can reinvest profits to defer taxation, but shareholders may face immediate tax consequences upon dividend distribution.
- **S-Corporations**: - Limited to 100 shareholders and certain types of stock, S-Corps can only have eligible domestic individuals as shareholders. They provide the benefits of limited liability and pass-through taxation, making them attractive for small businesses.####
3. Limited Liability Companies (LLCs)LLCs offer flexibility in taxation and structure.- **Self-Employment Tax Considerations**: - Members of an LLC treated as a partnership are subject to self-employment tax on their share of the income. Understanding how to
minimize this liability is crucial for LLC members.- **Tax Elections**: - LLCs can elect to be taxed as a corporation, allowing for strategic tax planning based on the members’ overall tax situations.### Special Topics in Business Taxation#### 1. International Tax
ConsiderationsAs globalization increases, understanding international tax implications becomes essential.- **Foreign Tax Credits**: - Businesses operating internationally may qualify for foreign tax credits, which help avoid double taxation on income earned abroad.
Proper planning is crucial to maximize these benef
9. What is the systematic decision-making model used by nurses termed?
a. Nursing diagnosis
b. Nursing interventions
c. Nursing evaluations
d. Nursing process
ANS: D
The nursing process is a systematic decision-making model that is cyclic, not linear. An
essential and distinguishing feature of any nursing diagnosis is that it describes a health
condition. Nursing interventions constitute the treatment approach to an identified
health alteration. Evaluation of attainment of the expected patient outcomes occurs
formally at intervals designated in the outcome criteria.
PTS: 1 DIF: Cognitive Level: Understanding REF: n/a
OBJ: Nursing Process Step: General TOP: Critical Care Nursing Practice
MSC: NCLEX: Safe and Effective Care Environment
10. What is a health condition primarily resolved by nursing interventions or therapies called?
a. Nursing diagnosis
b. Nursing interventions
c. Nursing outcomes
d. Nursing process
ANS: A
An essential and distinguishing feature of any nursing diagnosis is that it describes a health
condition. Nursing interventions constitute the treatment approach to an identified health
alteration. Evaluation of attainment of the expected patient outcomes occurs formally at
intervals designated in the outcome criteria. The nursing process is a systematic decision-
making model that is cyclic, not linear.
