Global Environmental Change Assignment Example | Topics and Well Written Essays - 250 words

Global Environmental Change - Assignment Example hauls it to a centralized facility where workers or a machinery separate the wastes for recycling may found in understanding the characteristics and application of the 2nd Law of Thermodynamics, also known as the entropy law. What is Entropy? Requadt defines to Entropy as the amount of energy that cannot be converted into mechanical work. (Requadt, 2010). The term entropy is a measure of the degree to which energy has lost the capacity to perform useful work. Energy quality: According to the first energy law, energy can neither be created nor destroyed, one might think there will always be enough energy. Yet when you fill a cars tank with gasoline and drive around something is lost. If it isnt energy, then, what is it? The second law of energy, also known as the second law of thermodynamics provides the answer to this question. Energy varies in its quality or ability to do useful work. For useful work to occur energy must move or flow from a level of high-quality (more concentrated) energy to a level of lower-quality (less concentrated) energy like manifestation of the Second Law can be stated quite simply: Heat always flows spontaneously from hot (high-quality energy) to cold (low-quality energy). Heat energy will not flow from a cooler to a warmer body. It would be foolish to try to warm our hands on a block of ice although there is considerable heat in the ice. If we compare the heat of ice with the heat of liquid hydrogen, ice would appear to be very hot, indeed. It would be easy to build a machine that runs on the heat differential between the cold block of ice and the much colder liquid hydrogen. However, since the heat in the ice is at a much lower level than the heat in our body, heat cannot flow from the ice to our hands. We cannot warm our hands by immersing them in ice. We have always known this fact. Now we know why we cannot warm our hand by touching a block of ice. Any time work of any kind is done some energy is lost. In every mechanical

Buyer Behavior Essay Example | Topics and Well Written Essays - 2000 words

Buyer Behavior - Essay Example Various models of consumer behaviour have been developed over the years. The models reflect the different buying situations in which consumers find themselves. Factors influencing consumer behaviour must be considered as well as similar factors influencing the buying decisions in business to business transactions. An understanding of these factors and how they influence the buying decision are extremely important when putting together a selling strategy. Market research also plays an important part in helping to identify relevant facts about buyer behaviour (consumer or organizational) and provides all kinds of information which forms the basis of strategy formulation. A motive to make a certain purchase is an internal state of the purchase. While consumer behavior is observable, motives are psychological constructs that can only be inferred. Buying motives for consumer products may be classified as economic, emotional, product, and retail patronage. Some of the motives may be rational while others are emotional. To illustrate, economic motives include product durability or economy in use. Emotional motives might include romance, pleasure, or prestige. Product purchase motives might involve ease for making repairs or ease of installation. Patronage motives relate to variety for selection or promptness in delivery. Motives relate to perception. Motives come from the consumer's real self, self-image, ideal self, and looking-glass self. The way consumers envision the situation to themselves helps to shape their reactions or responses to marketers' appeals (Sharon, Boyle, 2004: 343). Consumer goals and needs are constantly changing in response to environmental conditions, interaction with others, and physical conditions. As individuals realize their goals, new objectives may be established. New levels of aspiration may surface. For example, if an individual loses ten pounds of weight another objective to lose an additional fifteen pounds may be established. Moreover, marketers need to be attuned to changing needs and goals. Automobile manufacturers have recognized the consumer's need for prestige or status. This need may be less important as some consumers seek safety or family enjoyment as reasons for purchasing a new car. Since many families own more than one motor vehicle, ownership of a Volvo sedan or station wagon, a pickup truck, and an economical used car for an adolescent might represent diverse needs. The reason consumers choose one brand over another may be vague and unknown to them. Why consumers choose one brand of refrigerator over another may be based on personal experience, an advertisement, a friend's comment, a salesperson's presentation, the location of the retailer for service or some other factor or combination thereof. Brand switching may occur as a result of changing needs, a dissatisfaction with the current brand used, or because a friend, relative, advertising campaign, an article in Consumer Reports, or other influence persuaded that consumer that a better benefit or value can be derived by switching brands. Marketers, by identifying and appealing to consumers' motives, can generate a positive environment for the sale of their products. A study of men depicted

Regulation in Mass Media Essay Example for Free

Regulation in Mass Media Essay The responsibility of the FCC and their regulations are often questioned if they are necessary or not. By examining Horwitz’s â€Å"The Evolution of the American Telecommunication System and the Origin of Communication Regulation. ,† one could take the side that the regulation of media is necessary. Regulation of media is necessary to prevent a monopoly which is one company controlling the entire market. If there was a monopoly on media then the company could charge and price whatever they want and only give service to those they wanted to. By having media regulations this is not able to happen. Natural monopolies in wired carriers, which are monopolies approved by the FCC, keep costs down and prevent a cluttering of wiring in the air or ripping up streets to install underground wiring. The first sign of natural monopoly was with ATT and the telephone. According to Horowitz, it states: â€Å"Under the leadership of Theodor Vail, ATT maintain the telephony constitution a natural monopoly. One policy, one system, and universal service’ was Vail’s ot-reapted slogan. † (Horowitz, Page 99) Vail argued that by having more then one provider there would be a waste of resources and if there was one provider pooling its resources they would be able to provide a better service to the customer. Though this might be true, unless there is regulation by the government this idea of natural monopoly would be horrible. Now the FCC regulates any kind of natural monopoly that exists within universal carriers of a media . The beginning of regulation began with the start of large scale communication, other then print, in 1835 when Samuel Morse proved a signal that could transmitted a message by wire. Morse used pulses of current to provide a written code on a strip of paper. This code became known as the Morse Code. Morse gave a public demonstration in 1838 to congress, but it took congress over five years to fund Morse’s experiment of the telegraph. Congress funded Morse $30,000 to construct a 40 mile experiment from Washington to Baltimore, using telegraph wire. It took six years before a message was sent and received over the telegraph wire. This was the first time a message had been transferred other then print or word of mouth. Western Union became the main provider of the telegraph service, and became a monopoly in 1867. The telegraph created the umbrella of commerce, which was the first time the government intervened with communications. According to Horwitz, a common carrier obligation was established for all carriers that provided service for the telegraph. Telegraph companies resemble railroad companies and other common carries, in that they are instruments of commerce and in that they exercise a public employment and are therefore bound to serve all customers alike without discriminations, they have doubtless a duty to the public to receive to the extent of there capacity all messages clearly and intelligible written and to transmit them upon reasonable terms but they are not common carriers, there duties are different and are perfo rmed in different ways and they are not subject the same liabilities. (Horowitz, Page 95, 96) What this law meant was that there could be no discrimination in who the provider wanted to extend service to. In 1895 the first radio message was transmitted by Marconi. Radio area waves were open to who ever could make a device to transmit messages to other people with the same device. Broadcasting became more and more popular. According to Horwitz, â€Å"broadcasting-the dissemination of electrical messages through the airwaves to an undifferentiated audience-may not have been contemplated, but it was inherited in the technology of radio. (Horowitz, Page 112) Radio became more and more popular and the government stepped in like they did with the telegraph and telephone and began regulating radio. The first major regulation was the Radio Act of 1912. Before this, radio waves were open to the public. The airwaves started to become too crowded and the U. S. government decided to take actio n. The Radio Act of 1912 established government control over the airwaves and created guidelines for issuing licenses and distributing radio airwaves. The Radio Act of 1927 was the second major act that was established to regulate the media industry. This act created the Federal Radio Communications (FRC), which was responsible for giving licenses to broadcasters. This act also made it so that the radio airwaves were a public resource. As a result, broadcasters were required to serve the public interest. The regulations of broadcasted media and the regulation of print media are different. The regulation of print deals with copyright laws. Anyone could publish anything they want but if some one uses someone else’s words without proper notation they could be sued. Print is regulated more when dealing with news print; for example the newspaper. Most print media would not use profanity or any kind of naked pictures. Print media is mostly written based on ethics. The writer tries not to take sides or out right seem bias towards one particular side. Broadcast media like radio have different kinds of regulations. In order to have air time on the radio one needs to have a license. Radio also must provide a public service toward the listener. Radio just like print media tends to stay away from profanity and over sexual connotations. Print media usually has a fee, whereas, radio is free to the public. Both of these media’s have regulations but have different kinds of regulations from the FCC. Overall, the world of mass media has many regulations that exist. These regulations are decided by the FCC, which is an independent government agency created under the Communications Act of 1934. At the beginning the FCC was responsible for regulating broadcast, telegraph, and telephone. Now the FCC has expanded its regulations to include new communication technologies such as: the satellite, microwave, cellular telephones, PCS service and private radio communications. As one could see, the responsibilities of the FCC are necessary in monitoring both the delivery system and the actual media itself. Overall, by using Horwitz’s â€Å"The Evolution of the American Telecommunication System and the Origin of Communication Regulation. ,† one could tell the history of regulation and how important it really is to the people.

The Role of External Auditor in Corporate Governance

The Role of External Auditor in Corporate Governance External Auditors check companys accounts and report to the company based on the accounts. Basically, the concern is how external auditors conduct these duties effectively. Legislations, such as The Companies Act 1965, have made great efforts to ensure external auditors conduct their duties and obligations effectively. The Code of Corporate Governance in 2001 and the amendment in 2007 have further enhanced the effectiveness of audit in the interests of stockholders and shareholders. In light of the recent scandals involving external auditors in the world, there is a growing concern for corporate governance globally as there is increased reliance by the stockholders and shareholders on external auditors. This study examines the role of external auditors in the corporate governance framework. The study then reviews the financial scandals involving auditors occurred in the world and investigate the role of external auditor in the collapse of the companies. Introduction Corporate governance is a central and dynamic aspect of business. It is very important for corporate success and social welfare. In the wake of Enron, HIH Insurance and other similar cases, countries around the world have reacted quickly by pre-examining similar events domestically. As a speedy response to these corporate failures, the USA issued the Sarbanes-Oxly Act in July 2002, and in UK, the Higgs Report and the Smith Report were published in January 2003 (Solomon, 2007). Nowadays corporate governance is a globally debated topic with many characteristics (Nobel, 1998). However, the concern is whether auditors play an important role in the framework of corporate governance. Corporate Governance Corporate governance is the relationship among various participants in determining the direction and performance of corporations. The main participants are the shareholders, the management and the board of directors. Corporate governance is the process whereby directors of a company are monitored and controlled. There are two areas considered to be fundamental to corporate governance, one is supervision and monitoring of management performance and the other is ensuring accountability of management to shareholders and other stakeholders (Marianne, 2009). Till now, probably the two most important basic elements of good corporate governance have been full disclosure and the presence of independent directors and auditors, who each has their own ways to confirm that the data provided by the corporation are true and fairly stated. The contents of full disclosure are listed out in regulatory demands and professional pronouncements, and companies are expected to fully comply. The independence of the outside director and external auditor means the directors and auditors will have to distance themselves considerably to assure shareholders that they have conducted their tasks (Bavly, 2004). Role of External Auditors in Corporate Governance External auditors play a key role in the corporate governance framework. They conduct one of the most important corporate governance checks that help to monitor managements activities. The audit of financial statement makes disclosures more reliable, thus increasing confidence in the companys transparency. The role of external auditors is to make sure that Board of Directors and the management are acting responsibly towards the shareholders investment interests. By keeping objectivity, the external auditors can add value to shareholders by ensuring that the companys internal controls are strong and effective. And by working with the audit committee and liaising with internal auditors, external auditors can help to facilitate a more effective oversight of the financial reporting process by the Board of Directors (Hassan, 2004). However, the audit expectations gap needs to be acknowledged, as the audit function can only do so much on the fraud. The external auditor can not be expected to find every fraud and error during an audit. In accordance with the Cadbury Report, it is important to know that the external auditors role is not to prepare the financial statements, nor to provide assurance that the data in the financial statements are correct, nor to guarantee that the company will continue as a going concern, but the external auditors have to state in the annual report that the financial statements show a true and fair view. The Cadbury Report highlighted that there was no doubt on whether there should be an audit but rather how the audit could be ensured to conduct effectively and objectively by the external auditors (Solomon, 2007). Auditor Independence External auditors are expected to be independent of the company and report on the company objectively. Actually, auditors can only play their role effectively if they are independent (Peel ODonnell, 1995). They have to conduct their tasks in the most independent and reliable manner to provide investing public with the level of assurance to make their decisions based on the financial statements. According to the Cadbury Report, auditor independence could be affected due to the close relationship between auditors and company managers and due to the auditors intention to develop a constructive relationship with their clients. There are a number of threats to auditor independence, one of which is to provide non-audit services since non-audit services are lucrative. Auditors can obtain the contracts for non-audit services only if they maintain a good relationship with the management. The Cadbury Report stressed that a balance is needed to be achieved in such way that external auditors will work with, not against, company management, but in doing so they need to serve shareholders. This is a difficult path. The easiest way to ensure this balance being attained is suggested to establish audit committees and develop effective accounting standards. The Cadbury Report recommended all companies to establish audit committees. Audit committees serve as representative of shareholder interests. They are not only responsible for monitoring financial reporting process to support good corporate governance, they are also considered to be able to ensure an appropriate relationship exists between the external auditor and the management whose financial statements are being audited (Hassan, 2004). The Smith Report issued in 2003 highlighted that the audit committee needs to be proactive and raise the concern with directors rather than brush them under the carpet. The Report also stressed that all members of audit committee should be independent non-executive directors. Companys annual reports should disclose detailed information on the role and responsibilities of their audit committee. Lessons from Financial Scandals 4.1 Collapse of Enron Enron, the energy trading company based on Texas is the first scandal shaking up the auditing profession. It has led to a crisis to the confidence on auditors and the reliability of financial reporting (Holm Laursen, 2007). The audit quality and the independence of external auditors were questioned. In this case, Enrons audit and accounting function were fraudulent. Arthur Andersen, the auditor of Enron, has been involved in Enrons fraudulent accounting and auditing. Failure of the audit function is one of the key factors contributing to the companys collapse. Enron created The Raptors, four special purpose entities (SPEs). SPEs are established in order that a company can form a joint venture with other interested parties to conduct a specific transaction. This transaction will not subject the other parties to the risks more generally associated with the companys operations. U.S Generally Accepted Accounting Principles (GAPP) allows companies to record the gains and losses of SPEs without reporting their assets and liabilities in certain instances. In this way, Enron avoided adding more than $1 billion debt to its balance sheet without consolidating certain SPEs (Jenkins, 2003). But the problems are, when the losses of these entities quickly rose into billions of dollars, these entities were brought into the core financial statements. It then became clear that Enron itself had great losses. The corporations stock price dropped sharply, and the company went into bankruptcy in December 2001 (Brown, 2005). Examples of Enrons devious accounting exist widely in the corporation. The company recorded profits, for example, from a joint venture with Blockbuster Video that was never materialized (The Economist, 7 February 2002). In 2002, Enron restated its accounts, which is actually a process that reduced reported profits by $600 million (The Economist, 6 December 2001). In fact, the process resulted in a cumulative profit decrease of $591 million and a rise in debt of $628 million for the financial statements from 1997 to 2000. The difference between the profit figures was mainly attributed to the earlier omission of three off-balance sheet entities. Such profit inflation enabled the company to raise its earnings per share (EPS). The company not only manipulated the accounting figures to inflate the earnings, but it also was found to remove substantial amounts of debt from its accounts by setting up a number of off-balance sheet entities. Such special purpose entities can be used to hide a companys liabilities from the balance sheet, in order to make the financial statements look much better than they really are (The Economist, 2 May 2002). It means substantial number of liabilities did not have to be disclosed on Enrons financial statements, because they were mainly attributed to another legal entity. All these issues raise the question, why did Enrons auditor allow this type of activity? This is because the conflicts of interest exist between the external auditor and the management. Conflicts of Interest Conflicts of interest are a frequent problem in the audit profession. Although independent appointment of external auditors by companys shareholders is regularly replaced by subjective appointment by the company management, the auditor is all too often appreciated to the companys senior management. Further, conflicts of interest arise from interactive functions of audit and consultancy. Arthur Andersen has been blamed to apply loose standards in their audits because of conflict of interest over the subatantial consulting fees collected from Enron. In 2000, Andersen collected $25 million for auditing Enrons books in addition to $27 million for consulting services. In 2001, Arthur Anderson earned US$55 million for provision of non-audit services (Brown, 2005). Although Arthur Andersen reported on the companys accounts, they did not report fraud to the shareholders. This is because the fraud was committed by the management. Kenneth Lay, the Chief Executive Officer (CEO) from Feb 1986 until Feb 2001, took home US$ 152 million although the company was facing a loss. If Andersen were to report, they probably will not be appointed in the following years or be engaged in non-audit services (Krishnan, L, 2009). Especially, close relationships are established over time between companies and their external auditors. It can again affect independent judgment and impact on the auditing function. In this case, there are regular exchanges of employees within Enron from Arthur Anderson. Such conflicts of interest affect the corporate governance function. Serious conflicts of interest have also arisen among members of Enrons internal audit committee, which causes the internal audit committee did not perform its functions of internal control and of checking the external auditing function. For example, Lord Wakeham, a member of the audit committee, was at the same time having a consulting contract with Enron (The Economist, 7February2002). This shows that people in responsible positions should have detected fraudulent activities if they were independent. Enrons board of directors was composed of a number of members who have been shown to be willing to conduct fraudulent activity. It is also because the non-executive directors were compromised by conflicts of interest. 4.2 Collapse of HIH Insurance In Australia, the collapse of HIH Insurance Ltd was observed as the beginning of the reflection into external auditors role. HIH is one of Australias biggest insurers, comprising several separate government-licensed insurance companies, including HIH Casualty General Insurance Ltd, FAI General Insurance Ltd, CIC Insurance Ltd and World Marine General Insurances Ltd. On 15 March 2001, HIH went into provisional liquidation with losses of A$ 800 million (Peursem, Zhou, Flood Buttimore, 2007). HIH is one of the largest corporate collapses in Australian history. Similar issues arise as in the Enron case. HIH is claimed to mislead investors by providing incorrect financial reports to the market and HIHs auditor, Arthur Andersen, may have played a part in its collapse. Andersen conducted the external audits for HIH from 1971 until its collapse in 2001. Their contribution to the failure of HIH is considered in the following sections: Audit Practices As part of audit process, auditors will conduct a risk assessment to determine the structure and plan of the audit. Andersen assessed the risk of HIH and deemed it a maximum risk client, however, the engagement team of Andersen had not prepared the risk management plan and therefore the senior management team at Anderson did not review and approve the plan (Peursem, Zhou, Flood Buttimore, 2007). At the end, the auditor simply drew the wrong conclusions. Andersen signed off HIHs annual report for the 30th June 2000 and stated that it was a going concern with net assets of $939 million. Nine months later, HIH collapsed with debts of $5.3 billion (Peursem, Zhou, Flood Buttimore, 2007). Andersen used HIH management reports and forecasts and did not obtain sufficient evidence to get the conclusions they did. The liquidator could not find the documentation on the reasons for considering HIH as a going concern. This implies that Anderson failed to produce sufficient working papers to prove that the audit actually is conducted. Auditor Independence Andersen had a close relationship with HIH. By the time of liquidation, three former Anderson partners who had conducted HIH financial audit work held positions on the HIH board of directors. This obvious lack of independence between the board of directors and the auditors indicated that the best interests of HIH may have not always be a priority. Andersons failure in producing adequate working papers or in obtaining adequate evidence to support their findings have serious concerns on the quality of the audit they did. A significant independence issue is also reflected in the form of Andersons payment to HIH Chairman, Geoffrey Cohen for consultancy fees. These fees totaled $190,887 in nine years and included the use of Andersons office and secretary. These fees were not disclosed to the remaining board members in the annual general meetings (Peursem, Zhou, Flood Buttimore, 2007). The close and complicated financial relationship between the auditors and HIH chairman raise further questions in this case. Finally, the threat to auditor independence is that Andersen provided both audit and non-audit services to HIH. It raises a question on how can an auditor provide an independent opinion on the financial statements when he may play a role in guiding the preparation of the statements? The Royal Commission in Australia, which investigates the collapse of HIH, has found that the largest corporate collapse in Australia was not due to fraud but the result of attempting to cover the cracks on the overpriced acquisition. Andersons role in it appeared to be substantial. Modern Approach to External Auditors Role in Corporate Governance External auditors now have to take a much stricter approach to their clients (Bourne, 1995). There is an increasing view to support that external auditors should take on a more proactive role (Baxt, 1970). The Companies Act has set the stipulation on appointment, eligibility, qualification, disqualification and removal of external auditors (Davies Prentice, 2003). The intention is to ensure that auditors are able to carry out audit in an impersonal, objective and professional way. It is also to ensure that auditors are independent of the company. The reason for such emphasis is to ensure the external auditors are not in a position of conflict of interests. When there is conflict of interest, disclosure must be made to shareholders and stakeholders. Alternatively, there should be prohibition to the provision of non-audit services to the company where they act as auditors. To ensure auditors are truly independent and not in a conflict of interest, auditors should be rotated every year. Thereafter there should be a gap of five years before the same auditors are appointed by the company. Conclusion External auditors have an essential role in corporate governance through their involvement and their examination of financial statements. The external auditors role in corporate governance is a fundamental complement to achieve the desired objective of corporate governance. Therefore, the duties and obligations of external auditors must be expanded for the rights and interests of shareholders and stakeholders. There must be a modern approach to the auditors role in the corporate governance framework.

Teenage Plastic Surgery Essay example -- Self Image Health Medicine M

Teenage Plastic Sugery In 2003, teenagers 18 years old and younger represented 4 percent of those receiving cosmetic plastic surgery in 2003. Although the percentage may seem small, it represents over 330,000 school-aged youths who had some kind of cosmetic surgery or procedure, according to the American Society of Plastic Surgeons (ASPS). The standards for a perfect body have been getting narrower, and teens and college students are reacting to the pressure. According to the ASPS, plastic surgeons preformed over 8.7 million total cosmetic surgery procedures in 2003, a 33 percent increase from last year. Kat* is a 19-year-old sophomore at Northeastern University who has seriously been considering breast implants for the past year. Kat is 5’9 and wears an A-cup bra size. She feels that implants would make her body more proportional. â€Å"It would boost my personal self-image and self esteem a lot,† said Kat. â€Å"Even though I know it’s something social†¦ I would feel so much better if I had boobs.† Kat said that both male and female friends have teased her about her small chest. This and the pressure and stereotypes of perfect bodies from television and movies have affected the way Kat says she feels she should look. â€Å"I think it is a combo of both†¦ but more personal friends because that is your real life.† Kat has not researched the procedure, but plans to do so extensively to minimize the risks of it. She also said that to get the procedure soon she would need either to start saving now or take out a loan. Kat said she has heard horror stories and I would invest a lot into it to make sure that everything goes well. She said that her mother knows of her plans and is supportive of it but she has not yet told her... ...use photographs are two-dimensional and people are three,† said Thilert. If the patient still has unrealistic expectations, the surgeon will refer the patient to a counselor or church official, though Thilert only knows of one case where this happened. If patients are not happy with the result and the doctor agrees that it is not up to his standard, he will redo the surgery for only the cost of the hospital and the anesthesia. Thilert has three children, one in high school and two in college. She said that if her 20-year old daughter wanted to get cosmetic surgery and it was important to her, she would support her decision. â€Å"I think if [young people] have realistic expectations and are doing it for themselves and not someone else, then it’s not anyone else’s business,† said Thilert. â€Å"I do not have a problem with people feeling better about themselves.†

Women in Homers The Odyssey Essay -- essays research papers

Homer's The Odyssey Women are important to the plot and overall theme of the Odyssey. In fact, without many of the women there would not be a complex plot to this epic poem. In the narrative and in Greek society women played a variety of roles, as mothers, herons, and many other strong roles yet, they were treated as less significant, and were made to be loyal and submissive to men. The women were required to wait on and sulk for love, as Penelope did for 20 years. In Greek society, the women had very little authority but the little control that they did have was sort of a sexual power, which at times they could use to outwit the men. Obvious examples of this sexual power would be Circe and Calypso. Calypso and Circe however, are not the only examples of women from the text that used this mystifying power. The beautiful nymph Calypso and beautiful witch-goddess Circe had super natural powers, which they each used to make Odysseus their love slave. Calypso had captured Odysseus and taken him to her island, Ogygia, where they had an affair for a while. She used her beauty and she seduced him to control him. Circe used what we would call the â€Å"puppy dog† allure to get Odysseus to have mercy on her and eventually she seduced him in chapter ten. He and his men lived with her for a year. The Sirens, enchanted Odysseus with their singing, their songs put him in a trance, they had this sultry spell-casting power. Throughout the tale, Penelope uses her feminine charm to subtly lead t...

Diabetes Mellitus (DM)

Diabetes Mellitus (DM) is a chronic disorder of impaired carbohydrate, protein, and lipid metabolism that is caused by a deficiency of insulin. A deficiency of insulin results in hyperglycemia. Type 1 DM is nearly absolute deficiency of insulin; if insulin is not given, fats are metabolized, resulting in ketoanemia. Type 2 DM is a relative lack of insulin or resistance to the action of insulin; usually insulin is insufficient to stabilize fat and protein metabolism but not deal with carbohydrate metabolism. (Silvestri, 2006, p. 638)There are a lot of people who are diagnosed with Diabetes Mellitus. Contributing factors to the development of diabetes are hereditary, obesity, sedentary lifestyle, high fat low fiber diets, hypertension and aging. There is no cure for this disease but continuous studies and research have offered effective medical management therefore giving patients options as to which treatment are they willing and capable to maintain. Physicians may advise patients to follow changes in their diet. Incorporate diet into individual client needs, lifestyle, and cultural and socioeconomic patterns.Exercise will also be included in the dietary adjustments. Physicians may prescribe oral medications and insulin according to patients needs. Clients should always monitor their blood glucose levels before meals, and before, during, and after exercise. This will give client awareness as to how they will deal with their insulin requirements. Insulin therapy should be carefully followed up and referred to a Diabetician. Clients, who can religiously follow administration of medications, maintain proper diet and exercise may lessen the complications of the disease or the treatment itself.Health is a priority so it is important to set appointments for annual physical exam. In this way we are aware of our medical status and we can prevent illnesses, if there is, from being grave. If in case diagnosed with DM or any disease, regular checkups must be done. And most importantly, one should be well educated regarding the disease and its treatment to avoid any risks that would threaten life. Silvestri L. A. (2006). Saunders Comprehensive Review for the NCLEX-RN Examination. Philippines: Elsevier, Inc.