About the Authors:
Dr. Umesh Maiya:
Dr. Umesh Maiya is presently working as Coordinator of M. Com Course at Dr. G. Shankar Govt. Women’s and P.G. Study Centre, Ajjarkadu, Udupi. Prior to joining this institute, he served in Govt First Grade College, Byndoor as HOD of Commerce & Management. He has made significant contributions to the knowledge domain in the form of 9 textbooks and 123 research articles (which includes articles published in UGC indexed journals and
Scopus journals). He has presented 28 research papers in conferences and also 26 Self Learning Materials (SLMs) were prepared by him for four different Universities, viz, Sikkim-Manipal University, Mangalore University,
Uttarakhand Open University and Gurujembheshwara University, Haryana. Previously he had worked as Assistant Controller of Examination at Sikkim-Manipal University, Manipal. He has put in 26 years of teaching and received the Best Teacher Award in 2002. He has also worked as Consultant for Manipal Universal Learning, Bangalore. He has delivered more than 450 V-SAT lectures (Online classes) for PG and UG students of Sikkim-Manipal University. He is an approved PhD Guide of Bharathiyar University, Coimbatore and 3 candidates have been awarded PhD under his guidance. He has completed 2 UGC Minor Research projects. He has been selected as Editorial Board Member for 4 different International journals. He has become the Google Scholar with total 32 citations in i10 and ‘h’ index.
Mrs. Sowmya Shetty :
Mrs. Sowmya Shetty is serving as Assistant Professor in Poornaprajna College, Udupi. She is an alumnus of PPC and
UPMC, Udupi. She completed her M. Com in 2006 from Mangalore University and M. Phil in 2008 from Annamalai University. She has more than 14 years of teaching experience. She has completed one UGC sponsored Minor Research Project. She has attended and presented 20 papers in many national and international conferences and has 9 publications in UGC recognized journals. She has served as NSS officer for 10 years. She is an office bearer of FOBMAT and BOE for various Universities. This book is her first attempt under the able guidance of Dr. Umesh Maiya.