K. AMUTHAVALLI*; DR. S. V. MURUGESAN** *Ph.D Research Scholar, Department of Commerce, Annamalai University, Hyderabad (A.P.), India. **Assistant Professor, Commerce Wing, Directorate of Distance Education, Annamalai University, India.

DR. C. NATARAJAN*; RENU VIJ** *Assistant Professor of Commerce, Directorate of Distance Education, Annamalai University, Annamalai Nagar, Tamil Nadu – 608002, India. **Assistant Professor of Management Studies, Noida Institute of Engineering and Technology, 19, Knowledge Park-II, Institutional Area, Phase – II, Gautambudh Nagar, Greater Noida, India.

DR. SUKHVINDER SINGH*; RAMNEET KAUR** *Associate Professor In Economics. University College ,Kurukshetra,Haryana,India. **Assistant Professor In Management.

KULDEEP KAUR*; HARITIKA ARORA** *Junior Research Fellow, Guru Nanak Dev University, Amritsar, India. **Junior Research Fellow, Guru Nanak Dev University, Amritsar, India.

DR. P.VENI*; B.VISHWANATH** *Professor, Andhra University, Vishakhapattanam, India. **Associate Professor, Vishwa Vishwani Institute of Systems and Management, Hyderabad, India.

SASIKALA.M.S* *Research Scholar & Assistant Professor, Department of Management Studies, Veltech Multitech Dr.Rangarajan Dr.Sakunthala Engg. College Avadi, Chennai, India.

JINS JOY.P*; DR. R.RADHAKRISHNAN** *Research Scholar, Bharathiar University, Coimbatore -641046, India. *Professor and Head, Department of Management Studies, SNS College of Technology, Coimbatore, India.

DR.K.KRISHNAKUMAR*; P.BABY** *Assistant Professor in Commerce, Periyar University, Salem -636011, India. *Ph.D Research Scholar, Department of Commerce, Periyar University, Salem – 636011, Tamilnadu, India.

R.BASKARAN* *Doctoral Research Scholar, SCSVMV University – Enathur Kanchipuram, India.

DR.K.KRISHNAKUMAR*; P.M.SUGAVANESWARI** *Assitant Professor, Department of Commerce, Periyar University, Salem – 636011, Tamilnadu, India. *Ph.D Research Scholar, Department of Commerce, Periyar University, Salem – 636011, Tamilnadu, India.