S.P.KARUPPASAMY PANDIAN*; S.VARGHEES PRABHU**;
S.JAYAPRAKASH***
*Assistant Professor, Department of management studies,
KPR School of Business, Coimbatore, India.
**Assistant Professor, Department of management studies,
RVS-KVK Institute of management studies,Trichy,India.
***Lecturer, Department of management studies,
KPR School of Business, Coimbatore, India.