*M. Com., M. Phil., Ph. D, Head of Commerce, VAIGAI Arts And Science Women's College, Muthampatty-PO, Valapady TK, Salem
**M. Phil Research Schaller, Commerce, VAIGAI Arts And Science Women's College, Muthampatty-PO, Valapady TK, Salem
Online published on 11 October, 2019.
