Purpose: The grounds for this study are to reflect a quantitative connection allying the financial statements of different firms at different periods and how the financial performance (FP) of firms can be measured using financial ratios. Research methodology: This research employs descriptive research with a quantitative approach focusing on calculations. Data were analysed through the Financial Ratio Analysis (FRA). Results: The comparative FRA unlocks the overall FP of the three firms. The result refill that, on average, Dangote Cement plc maintain the lead, CCNN/BUA Cement second, while Lafarge Africa plc is the least in all the FP indicator used. Limitations: The analysis is restricted to ten years FSs published by the three giant firms in the cement industries in Nigeria plc between the years 2012 to 2021. Contribution: This analysis expatriates and, in greater detail, the benefits that can be derived from applying FR analysis as a tool for financial performance (FP) measurement. It also helps in determining how the financial performance of firms can be measured through financial ratios.

Purpose: The study examined the role of e-leadership in adapting to technological development. Research methodology: A mixed methods triangulation approach was used for the study. Quantitative data was collected from 297 customers and 146 employees of telecommunication companies in Ghana using a questionnaire. For qualitative data, 12 respondents were interviewed. Quantitative data were analyzed with descriptive statistics for IBM SPSS Statistics 24. Qualitative data were analyzed using content analysis. Results: It was found that e-leadership discourages face-to-face interactions. Leaders tend to employ the use of social media when communicating with team members during rapid technological development. Virtual teams are employed while completing projects. Managers show empathy, provide effective supervision and are always available online to assist virtual team members who happen to encounter challenges, in a timely manner. Limitations: This study was limited to employees and customers of telecommunication companies in Ghana. Contribution: This research has exposed that E-leadership positively affects the productivity of virtual team members, who tend to face challenges during technological advancement. This implies that with e-leadership, the level of difficulty faced while adapting to rapid technological development is significantly reduced. Novelty: There is a need for managers to be consistent with the application of the e-leadership concept no matter how sophisticated technology gets. It is therefore recommended that managers continue with the use of e-leadership while providing guidance for challenged virtual team members.

Purpose: The research on the internal controls of Rukiga SACCO was conducted in Rukiga District to examine the segregation of duties, determine the impact of independent checks, and assess the risk management on the financial performance of the organization. Research methodology: This research was carried out after the cross-sectional survey. The bivariate correlations between the predictor components and the dependent variable were examined using a Pearson correlation matrix, and a linear regression model was used to fit the data. Results: The regression model results showed that segregation of duties (R=762), independent checks (R=676), and risk management (R=899) had beneficial influence on Rukiga SACCO performance. Furthermore, the performance was impacted by risk management, separation of roles, and independent checks. Limitations: The structured questionnaire, which was administered by the participant, served as the primary data collection tool. The probability of non-responses occurred due to the loss of control over the questionnaire after submission to respondents. This situation had a significant impact on the data analysis and the generalizability of the findings. Contribution: Task segregation, independent auditing, and risk management should be considered to achieve loan portfolio expansion, profitability development, and market share increase, which were crucial elements of Rukiga SACCO performance.