R. NARAYANAN*; DR. M. SYED ZAFAR** *Directorate of Distance Education, Annamalai University, Annamalainagar – 608002, Tamil Nadu. **Directorate of Distance Education, Annamalai University, Annamalainagar – 608002, Tamil Nadu.

DR. S. D. VASHISHTHA*; PRITI SHARMA** *Department of Commerce, M.D.University, Rohtak. **Department of Commerce, M.D.University, Rohtak.

SUMANINDER KAUR BAWA*; SMITI BRAR** *Department of Commerce & Business Management, Guru Nanak Dev University, Amritsar – 143005, Punjab, India. **Department of Commerce & Business Management, Guru Nanak Dev University, Amritsar – 143005, Punjab, India.

DR. SURENDER KUMAR NAGIA*; KANWARJEET MALIK*; MRS. KAMLESH RANI** *Government PG College, Karnal. **Government PG College, Karnal. ***Government PG College, Karnal.

SATENDRA THAKUR*; DR. A. P SINGH** *RKDF Group of Institute, Gandhi Nagar, Bhopal. **Maharana Pratap College of Management, Bhopal.

MRS. GAZALA YASMIN ASHRAF*; DR. J. H. VYAS** *Disha Institute of Management and Technology, Raipur, India. **Disha Institute of Management and Technology, Raipur, India.

DR. T.G.VIJAYA*; R. HEMAMALINI** *Department of Management Studies, PSG Institute of Management, PSG College of Technology, Coimbatore. **Department of Management Studies, K. S. Rangasamy College of Technology, Tiruchengode.

ER. KANWAL GURLEEN*; ER. VARUN NAYYAR** *Apeejay Institute of Management, Jalandhar. **Apeejay Institute of Management, Jalandhar.

DR. MANJINDER SINGH* *Post Graduate Department of Commerce, S.G.G.S. College, Sector-26, Chandigarh.

PRITI BAKHSHI*; DR. GANESH KAWADIA** *ITM Business School, Kharghar (East), Navi Mumbai – 410210. **School of Economics, Devi Ahilya University, Khandwa Road, Indore.