Dr. P. R. Ramakrishnan, M.Com, MBA, M.Phil, Ph.D. Dean and Professor, School of Management Studies and Commerce at Vels Institute of Science, Technology and Advanced Studies (Deemed to be University), Chennai-India. Who is the Co-author of this book, more than 4 decades of experience in teaching and research, has more than 10 doctorates. Dr.P.R.R is an active researcher who published more than 30 research articles in Scopus, Web of Science and various peer-reviewed journals and has participated and presented in the various international conferences at the most renowned universities in various countries.