I am conscious to pay for the gracious favors that I received from good hearts
by witnessing their invaluable contributions in many respects to the completion of my
thesis successfully. First and above all, I profusely thank the almighty for giving me
knowledge, health and all good souls whom I acknowledge in writing and in heart.
I would like to express my hearty thanks to my research guide
Dr.N.BHARATHI, M.Com., MBA., M.Com(FT)., M.Phil., PGDCA., Ph.D., Assistant
Professor, PG and Research Department of Commerce, Alagappa Government Arts
College, Karaikudi who is as conversant as I am in the present study. At all stages of
my research, his commitment, knowledge, guidance, kindness and flexibility fueled
me to progress without any ambiguity concerned towards a quality outcome and my
ignorance in certain areas, he never hesitated to attend to my consultations.