IRDS is an acute respiratory disorder that occurs almost exclusively in premature infants due to immature lung development and deficiency of pulmonary surfactant. It can also affect full-term infants delivered by C-section or born to mothers with diabetes. Nursing management focuses on effective ventilation, oxygen therapy, maintaining normal temperature and nutrition, monitoring acid-base balance and vital signs, and administering nebulization therapy, fluids/electrolytes, and antibiotics.