Test bank for
Medical-Surgical Nursing 10th Edition
Author: Sharon L. Lewis, Linda Bucher, Margaret M.
Heitkemper, Mariann M. Harding, Jeffrey Kwong, Dottie Roberts
Chapter 1: Professional Nursing Practice
Chapter 2: Health Disparities and Culturally Competent Care
Chapter 3: Health History and Physical Examination
Chapter 4: Patient and Caregiver Teaching
Chapter 5: Chronic Illness and Older Adults
Chapter 6: Stress and Stress Management
Chapter 7: Sleep and Sleep Disorders
Chapter 8: Pain
Chapter 9: Palliative Care at End of Life
Chapter 10: Substance Use Disorders
Chapter 11: Inflammation and Wound Healing
Chapter 12: Genetics and Genomics
Chapter 13: Altered Immune Responses and Transplantation
Chapter 14: Infection and Human Immunodeficiency Virus Infection
Chapter 15: Cancer
Chapter 16: Fluid, Electrolyte, and Acid-Base Imbalances
Chapter 17: Preoperative Care
Chapter 18: Intraoperative Care
Chapter 19: Postoperative Care
Chapter 20: Assessment of Visual and Auditory Systems
Chapter 21: Visual and Auditory Problems
Chapter 22: Assessment of Integumentary System
Chapter 23: Integumentary Problems
Chapter 24: Burns
Chapter 25: Assessment of Respiratory System
Chapter 26: Upper Respiratory Problems
Chapter 27: Lower Respiratory Problems
Chapter 28: Obstructive Pulmonary Diseases
Chapter 29: Assessment of Hematologic System
Chapter 30: Hematologic Problems
Chapter 31: Assessment of Cardiovascular System
Chapter 32: Hypertension
Chapter 33: Coronary Artery Disease and Acute Coronary Syndrome
Chapter 34: Heart Failure
Chapter 35: Dysrhythmias
Chapter 36: Inflammatory and Structural Heart Disorders
Chapter 37: Vascular Disorders
Chapter 38: Assessment of Gastrointestinal System
Chapter 39: Nutritional Problems
Chapter 40: Obesity
Chapter 41: Upper Gastrointestinal Problems
Chapter 42: Lower Gastrointestinal Problems
Chapter 43: Liver, Pancreas, and Biliary Tract Problems
Chapter 44: Assessment of Urinary System
Chapter 45: Renal and Urologic Problems
Chapter 46: Acute Kidney Injury and Chronic Kidney Disease
Chapter 47: Assessment of Endocrine System
Chapter 48: Diabetes Mellitus
Chapter 49: Endocrine Problems
Chapter 50: Assessment of Reproductive System
Chapter 51: Breast Disorders
Chapter 52: Sexually Transmitted Infections
Chapter 53: Female Reproductive and Genital Problems
,Chapter 54: Male Reproductive and Genital Problems
Chapter 55: Assessment of Nervous System
Chapter 56: Acute Intracranial Problems
Chapter 57: Stroke
Chapter 58: Chronic Neurologic Problems
Chapter 59: Dementia and Delirium
Chapter 60: Spinal Cord and Peripheral Nerve Problems
Chapter 61: Assessment of Musculoskeletal System
Chapter 62: Musculoskeletal Trauma and Orthopedic Surgery
Chapter 63: Musculoskeletal Problems
Chapter 64: Arthritis and Connective Tissue Diseases
Chapter 65: Critical Care
Chapter 66: Shock, Sepsis, and Multiple Organ Dysfunction Syndrome
Chapter 67: Acute Respiratory Failure and Acute Respiratory Distress Syndrome
Chapter 68: Emergency and Disaster Nursing
taxation.---### Overview of Business Entities#### 1. Types of Business EntitiesBusiness entities can be categorized based on ownership structure and tax treatment.
Understanding these types is crucial for determining tax obligations and benefits.- **Sole Proprietorships**: - Owned by a single individual, this is the simplest
form of business entity. Income is reported on the owner‘s personal tax return (Form 1040, Schedule C), which simplifies tax filing but also means personal liability
for debts and obligations.- **Partnerships**: - Consisting of two or more individuals, partnerships do not pay federal income taxes. Instead, they are considered
pass-through entities, meaning income is taxed at the partners' individual rates. Form 1065 is used to report partnership income, while partners receive Schedule K-1
to report their share on their returns.- **Corporations**: - Corporations are separate legal entities that provide limited liability protection to their owners
(shareholders). C-Corporations face double taxation: once at the corporate level on profits and again at the individual level when dividends are distributed. S-
Corporations, on the other hand, are pass-through entities but have restrictions on ownership and number of shareholders.- **Limited Liability Companies (LLCs)**:
- LLCs combine the flexibility of partnerships with the liability protection of corporations. An LLC can choose to be taxed as a sole proprietorship, partnership, or
corporation, allowing for strategic tax planning. ### 2. Tax Implications of Each Entity TypeUnderstanding the tax implications of each entity type is critical for
effective business planning.- **Sole Proprietorships**: - Income is taxed at the owner‘s individual tax rate. All profits and losses are reported on the owner‘s tax
return. This simplicity, however, can expose owners to significant personal risk.- **Partnerships**: - Each partner reports their share of income and losses on their
personal returns, allowing for loss deductions. Partners are also subject to self-employment taxes on their share of the income, which can significantly impact tax
liability.- **Corporations**: - C-Corporations are taxed at the corporate tax rate (currently 21%). Dividends are taxed again at the shareholder level. S-Corporations
avoid double taxation, but there are restrictions on the number and type of shareholders.- **Limited Liability Companies (LLCs)**: - By default, single-member
LLCs are treated as sole proprietorships for tax purposes, while multi-member LLCs are treated as partnerships. However, they can elect to be taxed as a corporation
if beneficial.### Key Tax Concepts#### 1. Income RecognitionIncome recognition is a fundamental principle in taxation, determining when income must be
reported.- **Cash vs. Accrual Accounting**: - Businesses can choose between cash and accrual methods. Cash accounting recognizes income when received and
expenses when paid, making it straightforward. Accrual accounting recognizes income when earned and expenses when incurred, aligning revenue with the period it
relates to, but can complicate cash flow management.#### 2. DeductionsDeductions reduce taxable income, directly impacting tax liability.- **Ordinary and
Necessary Expenses**: - The IRS allows deductions for expenses that are ordinary (common in the industry) and necessary (helpful and appropriate for the
business). Common deductions include rent, utilities, salaries, and professional fees.- **Limits on Deductions**: - Certain expenses, such as meals and
entertainment, have specific limits (e.g., meals are typically only 50% deductible). Understanding these limits is vital for effective tax planning.#### 3. Tax
CreditsTax credits directly reduce the tax liability, providing a dollar-for-dollar reduction of taxes owed.- **Types of Tax Credits**: - Examples
Chapter 01: Professional Nursing Practice
Lewis: Medical-Surgical Nursing, 10th Edition
MULTIPLE CHOICE
1. The nurse completes an admission database and explains that the plan of care and discharge
goals will be developed with the patient‘s input. The patient states, ―How is this different from
what the doctor does?‖ Which response would be most appropriate for the nurse to make?
a. ―The role of the nurse is to administer medications and other treatments prescribed
by your doctor.‖
b. ―The nurse‘s job is to help the doctor by collecting information and
communicating any problems that occur.‖
c. ―Nurses perform many of the same procedures as the doctor, but nurses are with
the patients for a longer time than the doctor.‖
d. ―In addition to caring for you while you are sick, the nurses will assist you to
develop an individualized plan to maintain your health.‖
ANS: D
This response is consistent with the American Nurses Association (ANA) definition of
nursing, which describes the role of nurses in promoting health. The other responses describe
some of the dependent and collaborative functions of the nursing role but do not accurately
describe the nurse‘s role in the health care system.
DIF: Cognitive Level: Understand (comprehension) REF: 3
TOP: Nursing Process: Implementation MSC: NCLEX: Safe and Effective Care Environment
,2. The nurse describes to a student nurse how to use evidence-based practice guidelines when
caring for patients. Which statement, if made by the nurse, would be the most accurate?
a. ―Inferences from clinical research studies are used as a guide.‖
b. ―Patient care is based on clinical judgment, experience, and traditions.‖
c. ―Data are evaluated to show that the patient outcomes are consistently met.‖
d. ―Recommendations are based on research, clinical expertise, and patient
preferences.‖
ANS: D
Evidence-based practice (EBP) is the use of the best research-based evidence combined with
clinician expertise. Clinical judgment based on the nurse‘s clinical experience is part of EBP,
but clinical decision making should also incorporate current research and research-based
guidelines. Evaluation of patient outcomes is important, but interventions should be based on
research from randomized control studies with a large number of subjects.
DIF: Cognitive Level: Remember (knowledge) REF: 15
TOP: Nursing Process: Planning MSC: NCLEX: Safe and Effective Care Environment
taxation.---### Overview of Business Entities#### 1. Types of Business EntitiesBusiness entities can be categorized based on ownership structure and tax treatment. Understanding these types is crucial for determining tax
obligations and benefits.- **Sole Proprietorships**: - Owned by a single individual, this is the simplest form of business entity. Income is reported on the owner‘s personal tax return (Form 1040, Schedule C), which simplifies tax
filing but also means personal liability for debts and obligations.- **Partnerships**: - Consisting of two or more individuals, partnerships do not pay federal income taxes. Instead, they are considered pass-through entities, meaning
income is taxed at the partners' individual rates. Form 1065 is used to report partnership income, while partners receive Schedule K-1 to report their share on their returns.- **Corporations**: - Corporations are separate legal entities
that provide limited liability protection to their owners (shareholders). C-Corporations face double taxation: once at the corporate level on profits and again at the individual level when dividends are distributed. S-Corporations, on the
other hand, are pass-through entities but have restrictions on ownership and number of shareholders.- **Limited Liability Companies (LLCs)**: - LLCs combine the flexibility of partnerships with the liability protection of
corporations. An LLC can choose to be taxed as a sole proprietorship, partnership, or corporation, allowing for strategic tax planning. ### 2. Tax Implications of Each Entity TypeUnderstanding the tax implications of each entity type
is critical for effective business planning.- **Sole Proprietorships**: - Income is taxed at the owner‘s individual tax rate. All profits and losses are reported on the owner‘s tax return. This simplicity, however, can expose owners to
significant personal risk.- **Partnerships**: - Each partner reports their share of income and losses on their personal returns, allowing for loss deductions. Partners are also subject to self-employment taxes on their share of the
income, which can significantly impact tax liability.- **Corporations**: - C-Corporations are taxed at the corporate tax rate (currently 21%). Dividends are taxed again at the shareholder level. S-Corporations avoid double taxation,
but there are restrictions on the number and type of shareholders.- **Limited Liability Companies (LLCs)**: - By default, single-member LLCs are treated as sole proprietorships for tax purposes, while multi-member LLCs are
treated as partnerships. However, they can elect to be taxed as a corporation if beneficial.### Key Tax Concepts#### 1. Income RecognitionIncome recognition is a fundamental principle in taxation, determining when income must
be reported.- **Cash vs. Accrual Accounting**: - Businesses can choose between cash and accrual methods. Cash accounting recognizes income when received and expenses when paid, making it straightforward. Accrual
accounting recognizes income when earned and expenses when incurred, aligning revenue with the period it relates to, but can complicate cash flow management.#### 2. DeductionsDeductions reduce taxable income, directly
impacting tax liability.- **Ordinary and Necessary Expenses**: - The IRS allows deductions for expenses that are ordinary (common in the industry) and necessary (helpful and appropriate for the business). Common deductions
include rent, utilities, salaries, and professional fees.- **Limits on Deductions**: - Certain expenses, such as meals and entertainment, have specific limits (e.g., meals are typically only 50% deductible). Understanding these limits
is vital for effective tax planning.#### 3. Tax CreditsTax credits directly reduce the tax liability, providing a dollar-for-dollar reduction of taxes owed.- **Types of Tax Credits**: - Examples
3. The nurse teaches a student nurse about how to apply the nursing process when providing
patient care. Which statement, if made by the student nurse, indicates that teaching was
successful?
a. ―The nursing process is a scientific-based method of diagnosing the patient‘s
health care problems.‖
b. ―The nursing process is a problem-solving tool used to identify and treat patients‘
health care needs.‖
c. ―The nursing process is used primarily to explain nursing interventions to other
health care professionals.‖
d. ―The nursing process is based on nursing theory that incorporates the
biopsychosocial nature of humans.‖
ANS: B
The nursing process is a problem-solving approach to the identification and treatment of
patients‘ problems. Diagnosis is only one phase of the nursing process. The primary use of the
nursing process is in patient care, not to establish nursing theory or explain nursing
interventions to other health care professionals.
DIF: Cognitive Level: Understand (comprehension) REF: 5
TOP: Nursing Process: Implementation MSC: NCLEX: Safe and Effective Care Environment
4. A patient has been admitted to the hospital for surgery and tells the nurse, ―I do not feel
comfortable leaving my children with my parents.‖ Which action should the nurse take next?
a. Reassure the patient that these feelings are common for parents.
b. Have the patient call the children to ensure that they are doing well.
c. Gather more data about the patient‘s feelings about the child-care arrangements.
d. Call the patient‘s parents to determine whether adequate child care is being
provided.
, ANS: C
Because a complete assessment is necessary in order to identify a problem and choose an
appropriate intervention, the nurse‘s first action should be to obtain more information. The
other actions may be appropriate, but more assessment is needed before the best intervention
can be chosen.
DIF: Cognitive Level: Apply (application) REF: 6
OBJ: Special Questions: Prioritization TOP: Nursing Process: Assessment
MSC: NCLEX: Psychosocial Integrity
taxation.---### Overview of Business Entities#### 1. Types of Business EntitiesBusiness entities can be categorized based on ownership structure and tax treatment.
Understanding these types is crucial for determining tax obligations and benefits.- **Sole Proprietorships**: - Owned by a single individual, this is the simplest form of
business entity. Income is reported on the owner‘s personal tax return (Form 1040, Schedule C), which simplifies tax filing but also means personal liability for debts and
obligations.- **Partnerships**: - Consisting of two or more individuals, partnerships do not pay federal income taxes. Instead, they are considered pass-through entities,
meaning income is taxed at the partners' individual rates. Form 1065 is used to report partnership income, while partners receive Schedule K-1 to report their share on their
returns.- **Corporations**: - Corporations are separate legal entities that provide limited liability protection to their owners (shareholders). C-Corporations face double
taxation: once at the corporate level on profits and again at the individual level when dividends are distributed. S-Corporations, on the other hand, are pass-through entities but
have restrictions on ownership and number of shareholders.- **Limited Liability Companies (LLCs)**: - LLCs combine the flexibility of partnerships with the liability
protection of corporations. An LLC can choose to be taxed as a sole proprietorship, partnership, or corporation, allowing for strategic tax planning. ### 2. Tax Implications of
Each Entity TypeUnderstanding the tax implications of each entity type is critical for effective business planning.- **Sole Proprietorships**: - Income is taxed at the owner‘s
individual tax rate. All profits and losses are reported on the owner‘s tax return. This simplicity, however, can expose owners to significant personal risk.- **Partnerships**: -
Each partner reports their share of income and losses on their personal returns, allowing for loss deductions. Partners are also subject to self-employment taxes on their share of
the income, which can significantly impact tax liability.- **Corporations**: - C-Corporations are taxed at the corporate tax rate (currently 21%). Dividends are taxed again at
the shareholder level. S-Corporations avoid double taxation, but there are restrictions on the number and type of shareholders.- **Limited Liability Companies (LLCs)**: - By
default, single-member LLCs are treated as sole proprietorships for tax purposes, while multi-member LLCs are treated as partnerships. However, they can elect to be taxed as
a corporation if beneficial.### Key Tax Concepts#### 1. Income RecognitionIncome recognition is a fundamental principle in taxation, determining when income must be
reported.- **Cash vs. Accrual Accounting**: - Businesses can choose between cash and accrual methods. Cash accounting recognizes income when received and expenses
when paid, making it straightforward. Accrual accounting recognizes income when earned and expenses when incurred, aligning revenue with the period it relates to, but can
complicate cash flow management.#### 2. DeductionsDeductions reduce taxable income, directly impacting tax liability.- **Ordinary and Necessary Expenses**: - The IRS
allows deductions for expenses that are ordinary (common in the industry) and necessary (helpful and appropriate for the business). Common deductions include rent, utilities,
salaries, and professional fees.- **Limits on Deductions**: - Certain expenses, such as meals and entertainment, have specific limits (e.g., meals are typically only 50%
deductible). Understanding these limits is vital for effective tax planning.#### 3. Tax CreditsTax credits directly reduce the tax liability, providing a dollar-for-dollar reduction
of taxes owed.- **Types of Tax Credits**: - Examples
5. A patient who is paralyzed on the left side of the body after a stroke develops a pressure ulcer
on the left hip. Which nursing diagnosis is most appropriate?
a. Impaired physical mobility related to left-sided paralysis
b. Risk for impaired tissue integrity related to left-sided weakness
c. Impaired skin integrity related to altered circulation and pressure
d. Ineffective tissue perfusion related to inability to move independently
ANS: C
The patient‘s major problem is the impaired skin integrity as demonstrated by the presence of
a pressure ulcer. The nurse is able to treat the cause of altered circulation and pressure by
frequently repositioning the patient. Although left-sided weakness is a problem for the patient,
the nurse cannot treat the weakness. The ―risk for‖ diagnosis is not appropriate for this patient,
who already has impaired tissue integrity. The patient does have ineffective tissue perfusion,
but the impaired skin integrity diagnosis indicates more clearly what the health problem is.
DIF: Cognitive Level: Apply (application) REF: 7
TOP: Nursing Process: Diagnosis MSC: NCLEX: Physiological Integrity
6. A patient with a bacterial infection has a nursing diagnosis of deficient fluid volume related to
excessive diaphoresis. Which outcome would the nurse recognize as appropriate for this
patient?
a. Patient has a balanced intake and output.
b. Patient‘s bedding is changed when it becomes damp.
c. Patient understands the need for increased fluid intake.
d. Patient‘s skin remains cool and dry throughout hospitalization.
ANS: A
This statement gives measurable data showing resolution of the problem of deficient fluid
volume that was identified in the nursing diagnosis statement. The other statements would not
indicate that the problem of deficient fluid volume was resolved.
DIF: Cognitive Level: Apply (application) REF: 7
TOP: Nursing Process: Planning MSC: NCLEX: Physiological Integrity
7. A nurse asks the patient if pain was relieved after receiving medication. What is the purpose
of the evaluation phase of the nursing process?
a. To determine if interventions have been effective in meeting patient outcomes
