Objectives Various authors have explored the combination of competencies necessary for ensuring safe and quality care carried out by nurses in Intensive Care Units(ICUs).Nurses’perception of training is an element th...Objectives Various authors have explored the combination of competencies necessary for ensuring safe and quality care carried out by nurses in Intensive Care Units(ICUs).Nurses’perception of training is an element that must be studied in order to adopt appropriate educational measures.This study aimed to evaluate nurses’perception of the importance of intensive care training in Spain.Methods A descriptive,cross-sectional,multicentre study was conducted on a national level in Spain.Totally 85 ICUs took part in the study.The questionnaire used was developed using the Delphi method and had 66 items to investigate nurses’perception on competency requirements and training needs.The evaluation was conducted by a 10-point Likert scale.Results The sample was 568 Spanish nurses.Significant differences were found on an academic level,in terms of gender and hospital type,and in the professional experience of the nurse when it comes to evaluating the different training items;the differences in overall questionnaire scores among these groups were statistically significant(P<0.05).The nurses analyzed believe that previous training and professional experience in other care services are necessary before starting work in an ICU.Conclusion Implementation of training programs tailored to the needs of critical nurses had benefits for nurses and the health system.Nurses benefited from training focused on the skills and knowledge of each moment of their working life.Nurses have a different evaluation of their training needs throughout their professional cycle.Therefore,their training must be adapted to the professional stage of each nurse.展开更多
The machinery, equipment, inventory, and other assets of the 21 st century company without people to work them. Corporations, by leave of the accounting profession, have no real economic value continue to omit the val...The machinery, equipment, inventory, and other assets of the 21 st century company without people to work them. Corporations, by leave of the accounting profession, have no real economic value continue to omit the value of human. And yet, there is a growing realization that people represent the largest proportion of corporate productive capacity relative to the current assets and fixed assets shown in corporate financial statements. This paper provides research on the top 50 of the Fortune 500 companies which confirm this material deficiency. There is a need to provide stakeholders with a "fair" knowledge of the value of corporate human capital to provide a higher standard of transparency and accountability in international financial reporting and to provide the basis for research into the sustainability and potential expansion of growth in the world economy. An appropriate standard for the valuation of human capital will provide the knowledge base for effective and efficient investment in human capital. Effective and efficient investment will be particularly valuable for governments and service industries and for those who wish to promote growth in Europe. Indeed, the Organization for Economic Cooperation and Development (OECD) is questioning the veracity of financial statements which fail to include "the most valuable" of corporate assets in their financial statements. Recently, the OECD has noted that human capital may be measurable "by the output potential of specific competencies"; "the fruits of (corporate) investment"; the objective measurement of the market "rental" price of human capital; and lastly, perhaps self-evident when it comes to physical capital, the output potential of corporate investment in their human capital inventory. This paper considers the conditions in the context of literature which reassesses theory and assumptions which have been made on the valuation of human capital. Human capital is a pre-requisite for tangible assets to be productive. The valuation of human capital will trigger the same sort of activity-based analysis of people power as computers brought to cost accounting. The knowledge century analysis of people power will take off when human capital is at last included in the list of assets on the corporate balance sheet.展开更多
文摘Objectives Various authors have explored the combination of competencies necessary for ensuring safe and quality care carried out by nurses in Intensive Care Units(ICUs).Nurses’perception of training is an element that must be studied in order to adopt appropriate educational measures.This study aimed to evaluate nurses’perception of the importance of intensive care training in Spain.Methods A descriptive,cross-sectional,multicentre study was conducted on a national level in Spain.Totally 85 ICUs took part in the study.The questionnaire used was developed using the Delphi method and had 66 items to investigate nurses’perception on competency requirements and training needs.The evaluation was conducted by a 10-point Likert scale.Results The sample was 568 Spanish nurses.Significant differences were found on an academic level,in terms of gender and hospital type,and in the professional experience of the nurse when it comes to evaluating the different training items;the differences in overall questionnaire scores among these groups were statistically significant(P<0.05).The nurses analyzed believe that previous training and professional experience in other care services are necessary before starting work in an ICU.Conclusion Implementation of training programs tailored to the needs of critical nurses had benefits for nurses and the health system.Nurses benefited from training focused on the skills and knowledge of each moment of their working life.Nurses have a different evaluation of their training needs throughout their professional cycle.Therefore,their training must be adapted to the professional stage of each nurse.
文摘The machinery, equipment, inventory, and other assets of the 21 st century company without people to work them. Corporations, by leave of the accounting profession, have no real economic value continue to omit the value of human. And yet, there is a growing realization that people represent the largest proportion of corporate productive capacity relative to the current assets and fixed assets shown in corporate financial statements. This paper provides research on the top 50 of the Fortune 500 companies which confirm this material deficiency. There is a need to provide stakeholders with a "fair" knowledge of the value of corporate human capital to provide a higher standard of transparency and accountability in international financial reporting and to provide the basis for research into the sustainability and potential expansion of growth in the world economy. An appropriate standard for the valuation of human capital will provide the knowledge base for effective and efficient investment in human capital. Effective and efficient investment will be particularly valuable for governments and service industries and for those who wish to promote growth in Europe. Indeed, the Organization for Economic Cooperation and Development (OECD) is questioning the veracity of financial statements which fail to include "the most valuable" of corporate assets in their financial statements. Recently, the OECD has noted that human capital may be measurable "by the output potential of specific competencies"; "the fruits of (corporate) investment"; the objective measurement of the market "rental" price of human capital; and lastly, perhaps self-evident when it comes to physical capital, the output potential of corporate investment in their human capital inventory. This paper considers the conditions in the context of literature which reassesses theory and assumptions which have been made on the valuation of human capital. Human capital is a pre-requisite for tangible assets to be productive. The valuation of human capital will trigger the same sort of activity-based analysis of people power as computers brought to cost accounting. The knowledge century analysis of people power will take off when human capital is at last included in the list of assets on the corporate balance sheet.