Overall these components of Kalcabaâs theory of comfort combined and applied can make a significant difference in a patientâs life and experience with health care (Kolcaba, 2003). Assumptions. Kolcaba describes assumptions of person, health, environment and nursing within the Comfort Theory. A patient is the individual, family, institution, and community that is in need of health care. Health is defined as the âoptimal functioning, as defined by the patient, group, family or communityâ (Kolcaba, 2011).