A Nurse Manager of a Medical Unit and a Nurse

question 1

Multiple Choice

A nurse manager of a medical unit and a nurse manager of a critical care unit are discussing their personnel budgets. The medical unit budget is higher than the critical care unit budget. What are plausible reasons for this difference?

• A) There is a higher turnover rate of nursing staff on the medical unit.
• B) Costs were incurred during a recent remodeling of the medical unit.
• C) The client acuity on the critical care unit is higher.
• D) The critical care manager is a better manager than the medical unit manager.
• E) More staff on the medical unit received premium pay this year.

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Definitions:

Dividend Declared

The official announcement by a company's board of directors that a dividend will be paid to shareholders, specifying the amount and payment date.

Goodwill

The intangible asset that arises when a business is acquired for more than the fair value of its net identifiable assets, reflecting factors like reputation, brand, and customer relationships.

Intragroup Dividends

Dividends paid between entities within the same group, which are eliminated in consolidation to avoid double counting of income.