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Test Bank - Introduction to Critical Care Nursing 7 Edition 1
Table of Contents
Table of Contents 1
Chapter 01: Overview of Critical Care Nursing 2
Chapter 02: Patient and Family Response to the Critical Care Experience 14
Chapter 03: Ethical and Legal Issues in Critical Care Nursing 30
Chapter 04: Palliative and End-of-Life Care 42
Chapter 05: Comfort and Sedation 56
Chapter 06: Nutritional Therapy 69
Chapter 07: Dysrhythmia Interpretation and Management 83
Chapter 08: Hemodynamic Monitoring 117
Chapter 09: Ventilatory Assistance 137
Chapter 10: Rapid Response Teams and Code Management 156
Chapter 11: Organ Donation 171
Chapter 12: Shock, Sepsis, and Multiple Organ Dysfunction Syndrome 189
Chapter 13: Cardiovascular Alterations 207
Chapter 14: Nervous System Alterations 225
Chapter 15: Acute Respiratory Failure 243
Chapter 16: Acute Kidney Injury 260
Chapter 17: Gastrointestinal Alterations 285
Chapter 17: Hematological and Immune Disorders 312
Chapter 19: Endocrine Alterations 341
Chapter 20: Trauma and Surgical Management 361
Chapter 21: Burns 377
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Test Bank - Introduction to Critical Care Nursing 7 Edition 2
Chapter 01: Overview of Critical Care Nursing
MULTIPLE CHOICE
1. Which of the following professional organizations best supports critical care nursing practice?
a. American Association of Critical-Care Nurses
b. American Heart Association
c. American Nurses Association
d. Society of Critical Care Medicine
ANS: A
The American Association of Critical-Care Nurses is the specialty organization that supports and represents
critical care nurses. The American Heart Association supports cardiovascular initiatives. The American Nurses
Association supports all nurses. The Society of Critical Care Medicine represents the multiprofessional critical
care team under the direction of an intensivist.
DIF: Cognitive Level: Knowledge REF: p. 4
OBJ: Discuss the purposes and functions of the professional organizations that support critical care practice.
TOP: Nursing Process Step: N/A
MSC: NCLEX: Safe and Effective Care Environment
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
2. A nurse has been working as a staff nurse in the surgical intensive care unit for 2 years and is interested in
certification. Which credential would be most applicable for her to seek?
a. ACNPC
b. CCNS
c. CCRN
d. PCCN
ANS: C
The CCRN certification is appropriate for nurses in bedside practice who care for critically ill patients. The
ACNPC certification is for acute care nurse practitioners. The CCNS certification is for critical care clinical
nurse specialists. The PCCN certification is for staff nurses working in progressive care, intermediate care, or
step-down unit settings.
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Test Bank - Introduction to Critical Care Nursing 7 Edition 3
DIF: Cognitive Level: Application REF: p. 5
OBJ: Explain certification options for critical care nurses. TOP: Nursing Process Step: N/A
MSC: NCLEX: Safe and Effective Care Environment
3. The main purpose of certification is to:
a. assure the consumer that you will not make a mistake.
b. prepare for graduate school.
c. promote magnet status for your facility.
d. validate knowledge of critical care nursing.
ANS: D
Certification assists in validating knowledge of the field, promotes excellence in the profession, and helps
nurses to maintain their knowledge of critical care nursing. Certification helps to assure the consumer that the
nurse has a minimum level of knowledge; however, it does not ensure that care will be mistake-free.
Certification does not prepare one for graduate school; however, achieving certification demonstrates
motivation for achievement and professionalism. Magnet facilities are rated on the number of certified nurses;
however, that is not the purpose of certification.
DIF: Cognitive Level: Analysis REF: pp. 4-5
OBJ: Explain certification options for critical care nurses. TOP: Nursing Process Step: N/A
MSC: NCLEX: Safe and Effective Care Environment
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
4. The synergy model of practice focuses on:
a. allowing unrestricted visiting for the patient 24 hours each day.
b. holistic and alternative therapies.
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Test Bank - Introduction to Critical Care Nursing 7 Edition 4
c. needs of patients and their families, which drives nursing competency.
d. patients needs for energy and support.
ANS: C
The synergy model of practice states that the needs of patients and families influence and drive competencies
of nurses. Nursing practice based on the synergy model would involve tailored visiting to meet the patients and
familys needs and application of alternative therapies if desired by the patient, but that is not the primary focus
of the model.
DIF: Cognitive Level: Application REF: p. 5 | Fig. 1-3
OBJ: Describe standards of professional practice for critical care nursing.
TOP: Nursing Process Step: N/A MSC: NCLEX: Safe and Effective Care Environment
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
5. The family of your critically ill patient tells you that they have not spoken with the physician in over 24
hours and they have some questions that they want clarified. During morning rounds, you convey this concern
to the attending intensivist and arrange for her to meet with the family at 4:00 PM in the conference room.
Which competency of critical care nursing does this represent?
a. Advocacy and moral agency in solving ethical issues
b. Clinical judgment and clinical reasoning skills
c. Collaboration with patients, families, and team members
d. Facilitation of learning for patients, families, and team members
ANS: C
Although one might consider that all of these competencies are being addressed, communication and
collaboration with the family and physician best exemplify the competency of collaboration.
DIF: Cognitive Level: Analysis REF: p. 9
OBJ: Describe standards of professional practice for critical care nursing.
TOP: Nursing Process Step: N/A MSC: NCLEX: Safe and Effective Care Environment
6. The AACN Standards for Acute and Critical Care Nursing Practice use what framework to guide critical
care nursing practice?
a. Evidence-based practice
