The aim of this study is to measure the pressure ulcers (PUs) incidence and its related variables among adult intensive care patients. A prospective descriptive study was conducted among 140 patients admitted to an Intensive Care Unit (ICU) of governmental hospitals in Palestine to determine the incidence of PUs and to evaluate PU risk factors. Results were ana-lyzed using SPSS program, the incidence of PUs among ICU patients was 30%. Crude and adjusted Odds Ratios (OR) with the 95% confidence interval (95% CI) were used, the related factors that significantly associated with PUs development were day in patient; OR was at 1.7 with 95% IC= (0.79-3.68), abnormal skin temperature; OR was at 9.09 with 95% IC= (2.38-34.70), skin moisture (wet); OR was at 4.85with 95% IC= (1.02-23.06). The risk factors that were not significant but predicted (PUs) occurrence were age; OR was at 1.7with 95% IC= (0.79-3.68), medical history; OR was at 2.2 with 95% IC= (0.25-20.12), level of conscious-ness; OR was at 6.2 with 95% IC= (0.50-77.56), ventilator; OR was at 18 with 95% IC= (0.03-95.99), defecation dependant; OR was at 53 with 95% IC= (0.76-37.08), diaper use; OR was at 12 with 95% IC= (0.02-4.16), edema; OR was at 5 with 95% IC= (0.42-58.81), change position; OR was at 2 with 95% IC= (0.00-38.18), matrix; OR was at 1.2 with 95% IC= (0.03-47.75). On the other hand, folly's catheter and change position number of nurses were not significant but can be considered as protective factors; OR was at 0.09 and 0.75, with 95% IC= (0.04-2.36) and (.00-38.18) respectively. PUs occur highly in Palestinian ICU adult patients who have greater risk for developing PUs, thus would have its effect on vary-ing the practice of Palestinian nurses in order to stop or decrease its development. The PUs related variables are regarded as strong factors for pressure ulceration. This study advances nursing knowledge in that it investigates additional risk factors for the development of PUs, and it identifies a set of factors that best predict PUs occurrence, which may contribute to the nurses' diagnostic reasoning in the ICU.

Digital Object Identifier (DOI)