TASLIM HASAN*; MD. SHAMIMUL ISLAM** *Lecturer in Finance & Banking, Institute of Business Studies, Darul Ihsan University. **Senior Lecturer, Faculty of Business, ASA University, Bangladesh.

CHIA-LING HO*; GENE LAI** *BankTaiwan Life Insurance, Feng Chia University, Taiwan, R.O.C. **Safeco Distinguished Professor of Insurance, Washington State University.

S.POONGAVANAM*; BHARATHI RUKSHENA** *Assistant Professor, Department of Management Studies, Ranippettai Engineering College, TK Thangal – 632513 Walaja Taluk, Vellore District, Tamil Nadu, India. **Lecturer, Department of Management Studies, Ranippettai Engineering College, TK Thangal – 632513, Walaja Taluk, Vellore district, Tamil Nadu, India.

SREELATA NEELESH*; DR. MOHENDER KUMAR GUPTA**; DR. SUNIL KUMAR*** *Research Scholar, IGNOU, Maidan Garhi, New, Delhi, India. **Associate Professor, Department of Commerce, Govt. P.G. College, Faridabad,Haryana, India. ***Reader, SOMS, IGNOU, Maidan Garhi, New Delhi, India.

KAVITA CHAVALI*; C.KISHAN RAO** *Alliance University, Bangalore. **Alliance University, Bangalore.

MRS. H. CHRISTY CYNTHIA* *Assistant Professor, Department of Commerce (CA/EC), Ayya Nadar Janaki Ammal College (Autonomous), Sivakasi.