DR. BILAL MEHMOOD*; AMNA SHAHID** *GOVERNMENT COLLEGE UNIVERSITY, LAHORE, PAKISTAN **GOVERNMENT COLLEGE UNIVERSITY, LAHORE, PAKISTAN

PREETI GUPTA*; KAVITA SHARMA** *ASTT. PROF. (COMMERCE) S.D. COLLEGE AMBALA CANTT **ASTT. PROF. (MANAGEMENT) ICL INSTITUTE OF MGT. & TECH. SOUNTLI, SHAHZADPUR (AMBALA)

SHEETAL GABA M.C.A., M.PHILL, NET

SUMAN*; DR. D. P. WARNE** *RESEARCH SCHOLAR COMMERCE DEPARTMENT, CHAUDHARY DEVI LAL UNIVERSITY, SIRSA, HARYANA, INDIA **READER COMMERCE DEPARTMENT, CHAUDHARY DEVI LAL UNIVERSITY, SIRSA, HARYANA, INDIA

PRATYUSH BANERJEE*; DR. ABHAY KUMAR TIWARI** ICFAI UNIVERSITY, DEHRADUN, CENTRAL HOPETOWN, SELAQUI, UTTARAKHAND, INDIA ICFAI UNIVERSITY, DEHRADUN, CENTRAL HOPETOWN, SELAQUI, UTTARAKHAND, INDIA