Exam (elaborations)
Test Bank For Physical Examination and Health Assessment 8th Edition by Jarvis
Test Bank For Physical Examination and Health Assessment 8th Edition by Jarvis
[Show more]
Connected book
Book Title:
Author(s):
- Edition:
- ISBN:
- Edition:
Seller
Follow
Content preview
lOMoARcPSD|20471007Test Bank For
Physical Examination and Health Assessment 8th Edition (by
Jarvis)
,
, lOMoAR cPSD| 20471007
Chapter 01: Evidence-Based
Assessment
MULTIPLE CHOICE
1. After completing an initial assessment of a patient, the nurse has
charted that his respirations are eupneic and his pulse is 58 beats
per minute. These types of data would be:
a. Objective.
b. Reflective.
c. Subjective.
d. Introsp
ective.
ANS: A
Objective data are what the health professional observes by
inspecting, percussing, palpating, and auscultating during the
physical examination. Subjective data is what the person says
about him or herself during history
taking. The terms reflective and introspective are not used to describe data.
DIF: Cognitive Level: Understanding (Comprehension) MSC: Client Needs:
Safe and Effective Care Environment: Management of Care
2. A patient tells the nurse that he is very nervous, is nauseated, and feels hot. These
types of data would be:
a. Objective.
b. Reflective.
c. Subjective.
d. Introsp
ective.
ANS: C
Subjective data are what the person says about him or herself
during history taking. Objective data are what the health
professional observes by inspecting, percussing, palpating, and
auscultating during the physical
examination. The terms reflective and introspective are not used to describe data.
DIF: Cognitive Level: Understanding (Comprehension) MSC: Client Needs: Safe
and Effective Care Environment: Management of Care
3. The patients record, laboratory studies, objective data, and subjective data combine to
form the:
a. Data base.
b. Admitting data.
Test Bank - Physical Examination and Health Assessment 8e (by Jarvis) 2
c. Financial statement.
d. Discharge
summary.
ANS: A
Together with the patients record and laboratory studies, the objective and subjective
data form the data base. The other items are not part of the patients record, laboratory
studies, or data. DIF: Cognitive Level: Remembering (Knowledge)
MSC: Client Needs: Safe and Effective Care Environment: Management of Care
4. When listening to a patients breath sounds, the nurse is
, lOMoAR cPSD| 20471007
unsure of a sound that is heard. The nurses next action should
be to:
a. Immediately notify the patients physician.
b. Document the sound exactly as it was heard.
c. Validate the data by asking a coworker to listen to the breath sounds.
d. Assess again in 20 minutes to note
whether the sound is still present. ANS: C
When unsure of a sound heard while listening to a patients breath sounds, the nurse
validates the data to ensure
accuracy. If the nurse has less experience in an area, then he or she asks an
expert to listen. DIF: Cognitive Level: Analyzing (Analysis) MSC: Client Needs:
Safe and Effective Care Environment: Management of Care
5. The nurse is conducting a class for new graduate nurses.
During the teaching session, the nurse should keep in mind that
novice nurses, without a background of skills and experience
from which to draw, are more likely
to make their decisions using:
a. Intuition.
b. A set of rules.
c. Articles in journals.
d. Advice from
supervisors.
ANS: B
Sure! I’ll expand on the topics related to "Taxation of Business Entities," providing a more detailed exploration. This overview will cover fundamental concepts, applications, and implications relevant to
the study of business 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 include the Research and Development (R&D) tax credit, which encourages innovation, and the Work Opportunity Tax
Credit (WOTC) for hiring individuals from certain target groups.### Specific Business Entity Taxation#### 1. PartnershipsPartnerships are a popular choice for many businesses due to their flexible
structure.- **Pass-Through Taxation**: - Income is reported on individual partners’ returns, preventing double taxation. However, partners 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
Novice nurses operate from a set of defined, structured rules. The expert practitioner
uses intuitive links. DIF: Cognitive Level: Understanding (Comprehension)
Test Bank - Physical Examination and
Health Assessment 8e (by Jarvis) 3 MSC:
Client Needs: General
6. Expert nurses learn to attend to a pattern of assessment data
and act without consciously labeling it. These responses are
referred to as:
a. Intuition.
b. The nursing process.
c. Clinical knowledge.
d. Diagnostic
reasoning.
ANS: A
Intuition is characterized by pattern recognitionexpert nurses learn to attend to a pattern
of assessment data and
act without consciously labeling it. The other options are not correct. DIF:
Cognitive Level: Understanding (Comprehension) MSC: Client Needs:
General
7. The nurse is reviewing information about evidence-based
practice (EBP). Which statement best reflects EBP?
a. EBP relies on tradition for support of best practices.
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller AnswerPlus. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $12.87. You're not tied to anything after your purchase.
Can Stuvia be trusted?
4.6 stars on Google & Trustpilot (+1000 reviews)
72042 documents were sold in the last 30 days
Founded in 2010, the go-to place to buy study notes for 14 years now
