What that said, it$$s generally understood that a systematic analysis of the firm$$s financials will be necessary before making such an important decision whether or not the hospital should consider a bond to finance a major hospital renovation. It is equally important to keep in mind that all financial decisions should not only rely upon the numbers, but that qualitative factors and ethical implications should also be factored into the decision$-$making process. This doesn$$t mean that the numbers should be ignored, but rather an acknowledgement that decisions need to take in to consideration other relevant implications before being finalized.