A Nurse Administrator Is at a Meeting with Nurses on the Quality

question 12

Multiple Choice

A nurse administrator is at a meeting with nurses on the quality council.Several new members are sitting on the council.They ask the nurse administrator to clarify what a nursing-sensitive outcome is.Which response by the nurse administrator best defines nursing-sensitive outcomes?

• A)"Nursing-sensitive outcomes determine the patient's progress as a result of prescribed treatments,such as medications."
• B)"Patient falls are an example of a nursing-sensitive outcome because they are directly affected by nursing interventions."
• C)"Nursing-sensitive outcomes promote universal health care."
• D)"We use nursing-sensitive outcomes at this hospital to evaluate nursing tasks and to determine safe staffing ratios."

Understand the concepts of claiming, granting, and idiosyncrasy credits within leadership and followership interactions.

Understand the principles of accountant liability to third parties including recognition of different rules (e.g., Ultramares, Restatement).

Grasp the concept of privity and near-privity in the context of accountant liability.

Identify the requirements and implications of the Sarbanes-Oxley Act on accountants’ responsibilities and working paper maintenance.

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Definitions:

Tax Shield

A reduction in taxable income for an individual or corporation achieved through claiming allowable deductions such as interest on loans.

Noncash Expenses

Expenses recorded on an income statement that do not involve actual cash flow, such as depreciation or amortization.

Opportunity Cost

The cost of foregoing the next best alternative when making a decision, representing the benefits one could have received by taking a different decision.

Opportunity Cost

The economic consequence of not opting for the immediate secondary option when a decision is made.