A Dissertation submitted to the BHARATHI AR UNI VERSI TY, Coimbatore in partial fulfilment of the requirements for the award of the Degree of
MASTER OF PHILOSOPHY IN COMMERCE
Submitted by S.PRABAHARAN (Reg.No. 2013R1315)
Under the Guidance and Supervision of Dr.T. PALANISAMY, M.Com., M.B.A., M.Ed., M.Phil., PGDCA., Ph.D., FORMER HEAD, DEPARTMENT OF e-COMMERCE
KONGU ARTS & SCIENCE COLLEGE (Affiliated to Bharathiar University, Coimbatore) Approved by UGC, AICTE, New Delhi & Re-Accredited by NAAC (An ISO 9001:2008 Certified Institution) Nanjanapuram, Erode 638107.