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The Roper, Logan and Tierney model of nursing (originally published in 1980, and subsequently revised in 1985, 1990, 1998 and the latest edition in 2000) is a model of nursing care based on activities of living (ALs). It is extremely prevalent in the United Kingdom, particularly in the public sector. [1] The model is named after the authors ...
Discounted cash flow valuation was used in industry as early as the 1700s or 1800s; it was explicated by John Burr Williams in his The Theory of Investment Value in 1938; it was widely discussed in financial economics in the 1960s; and became widely used in U.S. courts in the 1980s and 1990s.
Positive accounting can be associated with the contractual view of the firm. [1][2] The firm is viewed as “a nexus of contracts ” and accounting one tool to facilitate the formation and performance of contracts. Under this view, accounting practices evolve to mitigate contracting costs by establishing ex ante agreement among varying parties.
Jean Watson. Jean Watson, PhD, RN, AHN-BC, FAAN, LL (AAN) is an American nurse theorist and nursing professor who is best known for her theory of human caring. She is the author of numerous texts, including Nursing: The Philosophy and Science of Caring. Watson's research on caring has been incorporated into education and patient care at ...
Nursing theory is defined as "a creative and conscientious structuring of ideas that project a tentative, purposeful, and systematic view of phenomena". [1] Through systematic inquiry, whether in nursing research or practice, nurses are able to develop knowledge relevant to improving the care of patients. Theory refers to "a coherent group of ...
Value theory is the systematic study of values. Also called axiology, it examines the nature, sources, and types of values. As a branch of philosophy, it has interdisciplinary applications in fields such as economics, sociology, anthropology, and psychology. Value is the worth of something, usually understood as a degree that covers both ...
Evidence-based nursing (EBN) is an approach to making quality decisions and providing nursing care based upon personal clinical expertise in combination with the most current, relevant research available on the topic. This approach is using evidence-based practice (EBP) as a foundation. EBN implements the most up to date methods of providing ...
Deprival value is a concept used in accounting theory to determine the appropriate measurement basis for assets. It is an alternative to historical cost and fair value or mark to market accounting. Some writers prefer terms such as 'value to the owner' or 'value to the firm'. Deprival value is also sometimes advocated for liabilities, in which ...