Acknowledgement

I am deeply indebted to my research guide Dr.D. Meiyappan for his invaluable suggestions,

advice and encouragement in the preparation of thesis work. I take this opportunity to

express my sincere thanks to him.

I express my deep gratitude to, Late Dr. R. Sattanathan, without his grace, it would not

have been possible for me to complete this thesis.

I express my sincere thanks to Dr. P.R.Vittal and Professor A.V.Srinivasan for their

salient suggestion in the improvement of the research work at each stage.

I would like to thank a monastics of Ramakrishna Mission vidhyapith for their support

and encouragement.

Special thanks to the Chartered Accounts S.Vijayalakshmi, K.Hariharan, R.Nagarajan,

Physical director Dr.A.Sellaperumal, Professor Geetha and all my family member for

their affection and encouragement.

M.Sriram