EVALUASI EFEKTIVITAS PENGENDALIAN INTERNAL: STUDI KASUS PADA PT HUTAMA KARYA (PERSERO)
Internal control can improve the accuracy and confidence of accounting information data by preventing errors. There are five components of internal control as a process to produce adequate control. The purpose of this study was to assess the effectiveness of internal control at PT Hutama Karya ( Persero ) Regional Office IV. This research is a quantitative descriptive . The sampling was purposive sampling method , and there are 15 samples. Data collection method used was a questionnaire technique. Based on calculations that are based on respondent's answers regarding internal control PT Hutama Karya ( Persero ) Regional Office IV, which fit into the category quite effective.
EFFECTIVE INTERNAL CONTROLS SYSTEM AS ANTIDOTE FOR DISTRESS IN THE BANKING INDUSTRY IN NIGERIA.
his study, effective internal controls system as an antidote for distress in banking industry in Nigeria, was carried out to ascertain the role of effective internal controls system can play in the reduction or total elimination of distress in the banking sector in Nigeria. A survey research design was adopted in which fifty six workers of selected deposit money banks were used and data were collected using questionnaire. Four research hypotheses were raised and tested; while the demographic information of the respondents were analysed using simple percentage, the hypotheses were tested using t-test statistic at a significant level of 5%. The testing of the hypotheses revealed that: existence of effective internal controls system has positive effect on fraud elimination in banks; effectiveness of internal controls system can be accurately ascertained; effective internal controls system has great impact on accuracy and reliability of records of banks and distresses in banks were traced to non-adherence to established internal controls system. Based on the findings, it was recommended that banks should employ competent professional accountants to take charge of their internal controls functions, as it is only the existence of functional/effective internal controls system that can serve as means of thoroughly checking and preventing mismanagements, which usually lead to distress, in banking industry.
Nuclear sphingolipid metabolism.
Nuclear lipid metabolism is implicated in various processes, including transcription, splicing, and DNA repair. Sphingolipids play roles in numerous cellular functions, and an emerging body of literature has identified roles for these lipid mediators in distinct nuclear processes. Different sphingolipid species are localized in various subnuclear domains, including chromatin, the nuclear matrix, and the nuclear envelope, where sphingolipids exert specific regulatory and structural functions. Sphingomyelin, the most abundant nuclear sphingolipid, plays both structural and regulatory roles in chromatin assembly and dynamics in addition to being an integral component of the nuclear matrix. Sphingosine-1-phosphate modulates histone acetylation, sphingosine is a ligand for steroidogenic factor 1, and nuclear accumulation of ceramide has been implicated in apoptosis. Finally, nuclear membrane-associated ganglioside GM1 plays a pivotal role in Ca(2+) homeostasis. This review highlights research on the factors that control nuclear sphingolipid metabolism and summarizes the roles of these lipids in various nuclear processes.