Prof. Madegowda J
M.Com, Ph.D.,
Professor
Department of Commerce
madegowda@kuvempu.ac.in

 
           

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  • Area Of Research

               
    SL # Topic
    1 Accounting: IFRS and Ind AS Strategic Cost Management Higher Education State Passenger Road Transport


    Journals Publications

               
    SL # Authors Title Impact Factor Publisher Year
    1 J. Madegowda National Institutional Ranking Framework: An Analysis 0 University News, AIU, New Delhi 2017
    2 J. Madegowda University Grants Commission’s New Regulations for Doctoral Degree Programme 0 University News, AIU, New Delhi 2016
    3 J. Madegowda University Grants Commission Guidelines on Choice Based Credit System: Some Observations and Inputs 0 University News, AIU, New Delhi 2015
    4 Krupa, V. D & Madegowda, J Micro Finance – A Conceptual Framework 0 International Journal of Management and Social Development 2014
    5 J. Madegowda Life Skills Course for Post-graduate Students 0 University News, AIU, New Delhi 2014
    6 N. K. Vijayalakshmi & J. Madegowda Consumer Protection Legislations and Ethics of Business Community in Market Place 0 Journal of Commerce and Management Thought 2014
    7 J. Madegowda Higher Educational Institutions and Shortage of Teachers 0 University News, AIU, New Delhi 2013
    8 Manjunatha, K. R & J. Madegowda Derivatives as Strategic Tools for Managing Risk – An Evaluation 0 Gitam Review of International Business 2013
    9 K. Kalavati & J. Madegowda IFRS-converged Ind Accounting Standards – Procedural Issues 0 Adarsh Journal of Management Research 2012
    10 Manjunatha, K. R & J. Madegowda Portfolio: Performance Optimization 0 SCMS Journal of Indian Management 2012
    11 K. R. Manjunatha & J. Madegowda Impact of Inconsistent Market Policies on Portfolio/Investment Decisions 0 JM International Journal of Finance 2012
    12 J. Madegowda New System of Accounting and Reporting for Higher Educational Institutions 0 University News 2012
    13 Mahalingu & J. Madegowda Performance Evaluation of SRTCs with special reference to Cost Management 0 Indian Journal of Transport Management 2012
    14 N. K. Vijayalakshmi & J. Madegowda Product Recall – An Evaluation of few Issues 0 Indian Journal of Marketing 2012
    15 Bheemanagouda & J. Madegowda Assessment of Assessor’s Performance with special reference to ICRA 0 Indian Journal of Research 2012
    16 J. Madegowda Accounting for Intangible Assets – An Evaluation 0 Chartered Secretary 2011
    17 Bheemanagouda & J. Madegowda Performance of Credit Rating Agencies in India 0 The Indian Journal of Commerce 2010
    18 Bheemanagouda & J. Madegowda Working of Credit Rating Agencies in India: An Analysis 0 Behavioral Finance 2010
    19 Bheemanagouda & J. Madegowda Union Budget, 2009-10: Balanced and Growth-Oriented 0 Public Finance 2010
    20 J. Madegowda NAAC’s New Methodology for Assessment and Accreditation of Higher Educational Institutions 0 University News 2007
    21 J. Madegowda Financing of Higher Education in India – A Case for Continuation of Government Funding 0 University News 2005
    22 J. Madegowda Emerging Trends in Accounting Standards (An Evaluation) 0 Prakarsha 2004
    23 J. Madegowda Emergence of Service Sector and Challenges before Business Education 0 University News 2002
    24 J. Madegowda The RTCs Act, 1950 and Management Boards of SRTCs - An Empirical Study 0 Indian Journal of Transport Management 2001
    25 J. Madegowda Urban Transport and STUs Quagmire 0 Indian Journal of Transport Management 2000
    26 J. Madegowda Implications of Concessional Travel Facility on the Commercial Viability of SRTs in India 0 Indian Journal of Transport Management 1999
    27 J. Madegowda Human Resource Accounting – A Comprehensive Model 0 Abhigyan 1998
    28 J. Madegowda Rural Transportation in India – A Profile 0 Kurukshetra 1998
    29 J. Madegowda & S. R. Srinath Information Technology for Better Business and Management 0 Management Researcher 1998
    30 J. Madegowda MoUs - A Key to Successful Improvement of Performance by STUs 0 Indian Journal of Transport Management 1998
    31 J. Madegowda Commercial Viability of SRTCs Can be Achieved 0 Southern Economist 1998
    32 M. M. Pattanshetti & J. Madegowda Induction Training Programme for Newly Appointed College and University Lecturers – An Experiment at Kuvempu University 0 University News 1998
    33 J. Madegowda Relevance of Variable Costing for External Reporting 0 The Management Accountant 1997
    34 J. Madegowda Commercial Viability of SRTCs 0 Journal of Accounting and Finance 1997
    35 J. Madegowda & M. G. Krishnamurthy Indian Paper Industry - A SWOT Analysis 0 Indian Management 1997
    36 J. Madegowda Product Diversification - A Necessity for Survival and Growth 0 The Indian Journal of Commerce 1996
    37 J. Madegowda Doctorial Research Works in Commerce and Management with Special Reference to Accounting Research – An Analysis 0 Journal of Accounting and Finance 1996
    38 J. Madegowda Productivity and State Road Transport Corporations - An Appraisal 0 Southern Economist 1996
    39 J. Madegowda Man-power Productivity in State Transport Undertaking - An Appraisal 0 The Indian Journal of Transport Management 1996
    40 J. Madegowda & M. G. Krishnamurthy Environmental Issues and the Paper Industry 0 Management Researcher 1996
    41 J. Madegowda & M. G. Krishnamurthy Paper Industry and the Raw-materials Ruckus 0 Southern Economist 1996
    42 J. Madegowda A Critical Evaluation of Long-run Cost-output Model 0 Management Researcher 1995
    43 J. Madegowda Transparency in Accounting – A Critical Evaluation 0 The Indian Journal of Commerce 1995
    44 J. Madegowda & H. V. S. Raghavan Emerging Trends in TV Commercial in India 0 Management Researcher 1995
    45 J. Madegowda A Few Aspects of Management Audit 0 The Indian Journal of Commerce 1994

    Books

    SL # Authors Title Publisher Year
    1 J. Madegowda, Giridhar, K. V & Inchara P. M Gowda Advanced Corporate Accounting (Financial Accounting, Volume – IV) Himalaya Publishing House 2015
    2 J. Madegowda & Inchara P. M Gowda Management Accounting Himalaya Publishing House 2015
    3 J. Madegowda & Inchara P. M Gowda Accounting for Business Decisions and Reporting Himalaya Publishing House 2015
    4 J. Madegowda Cost Management Himalaya Publishing House 2014
    5 J. Madegowda Cost Management Himalaya Publishing House 2014
    6 J. Madegowda Cost Management Himalaya Publishing House 2014
    7 J. Madegowda Cost Accounting (Elements of Cost and Methods of Costing) Himalaya Publishing House 2014
    8 J. Madegowda & Giridhar, K. V Advanced Financial Accounting (Financial Accounting, Volume – II) Himalaya Publishing House 2014
    9 J. Madegowda Cost Management Himalaya Publishing House 2013
    10 J. Madegowda Cost Accounting Himalaya Publishing House 2013
    11 J. Madegowda & Giridhar, K. V Financial Accounting Himalaya Publishing House 2013
    12 J. Madegowda Marginal Costing for Managerial Decisions Prateeksha Publications 2013
    13 J. Madegowda Accounting for Managers Himalaya Publishing House 2012
    14 J. Madegowda Advanced Cost Accounting Himalaya Publishing House 2012
    15 J. Madegowda Advanced Management Accounting Himalaya Publishing House 2012
    16 J. Madegowda Management Accounting Himalaya Publishing House 2007
    17 J. Madegowda Commercial Viability Himalaya Publishing House 2005
    18 J. Madegowda Performance Evaluation of SRTCs in India Mangal Deep Publications 2004
    19 J. Madegowda (ed) Commercial Viability of Public Sector Undertakings Kuvempu University Prasaranga 2001
    20 J. Madegowda (ed) Business Environment and Policy Deep and Deep Publishers 2000
    21 J. Madegowda Marginal Costing IMP Publishers 1996
    22 J. Madegowda Financial and Managerial Accounting IMP Publishers 1994
                           

    Book Chapters

    SL # Authors Title Publisher Year
    1 C. M. Muniramappa & J. Madegowda Human Resource Accounting – A Case for Assetization of Human Resource Costs. In: Modern Trends in Accounting Research, [Ed: G. S. Batra] Deep and Deep Publications 2001
    2 J. Madegowda Privatization of Public Enterprises in India – Not a Rational Move. In: Privatization of Public Sector, [Ed: B. L. Mathur] SA Publishers 2000
    3 J. Madegowda Productivity of State Road Transport Corporations. In: Infrastructure Development for Economic Growth, [Eds: - 2000
    4 J. Madegowda & Dr. M. G. Krishnamurthy Problems and Prospects of Small Paper Mills. In: Challenges - Small Scale Industries, [Eds: S. G. Hundekar, V. B. Mohan Das and G. D. Banerjee] - 2000
    5 C. M. Muniramappa & J. Madegowda Problems of Rural Transportation – An analysis of the Role of KSRTC. In: Dimensions of Rural Transportation, [Ed: Panduranga Rao] - 1998
    6 J. Madegowda Road Net Work – A Critical Look. In: Infrastructure Development for Economic Growth, [Eds: M. V. Srinivasa Gowda and Susheela Subrahmanya] - 1997
    7 J. Madegowda Marketing of Transport Services. In: Marketing in 21st Century, [Ed: ] Mangal Deep Publications 1997
    8 J. Madegowda Managerial Costing as an Aid to Managerial Decisions. In: Current Issues in Management Accounting, [eds: P. Mohan Rao and Alok Kumar Pramanik] - 1996
    9 J. Madegowda Industrial Sickness – A Case Study of SRTCs. In: Identification and Rehabilitation of Industrial Sickness, [eds: Ramakant and Sugan C Jain] Poineer Publisher 1996
    10 J. Madegowda Management Audit – Some Issues. In: Current Issues in Management Accounting [Eds: P. Mohan Rao and Alok Kumar Pramanik] - 1996
    11 J. Madegowda Road Net Work – A Critical Look. In: Infrastructure Development for Economic Growth Eds: M. V. Srinivasa Gowda and Susheela Subrahmanya 1996
    12 J. Madegowda A Few Aspects of Management of Nationalized Passenger Road Transport in Karnataka. In: Essential Services for Global Development, [Eds: M. N. Mishra and J. S. Mathur] Chugh Publishers 1995
    13 J. Madegowda Ethical Approach to Corporate Reporting. In: Current Issues in Accounting, [Eds: P. Mohan Rao and Alok Kumar Paramanik] Kanishka Publishers 1994

    Conferences

    SL # Authors Title Organizer Year
    1 J. Madegowda Workshop on CBCS Course Curricula Chief Guest at the inaugural function 2016
    2 J. Madegowda Workshop on CBCS Course Curricula Chief Guest at the inaugural function 2016
    3 J. Madegowda Infrastructure Development in India – Issues and Challenges (Pandavapura) Inaugural address 2013
    4 J. Madegowda FDI in Indian Retail Sector (Tumkur University) Delivered key-note address 2012
    5 J. Madegowda Conducted a one-day workshop on Project Analysis for Staff and P. G. Students of A. S Patil College of Commerce (Autonomous) Conducted a one-day workshop on Project Analysis for Staff and P. G. Students of A. S Patil College 2012
    6 J. Madegowda Delivered valedictory address at the five-day ICSSR-sponsored workshop on Research Methodology organized by the DoS in Economics and Co-operation, University of Mysore, Mysore Delivered valedictory address at the five-day ICSSR-sponsored workshop on Research Methodology organ 2012
    7 J. Madegowda Global Investors Meet, Karnataka 2012 (Tarikere) Inaugural address 2012
    8 J. Madegowda Impact of Global Economic Recession on Indian Insurance Sector (Shivamogga) Guest Speaker 2009
    9 J. Madegowda Role of COPRA in Protecting the Interest of Student-community (DoS in JMC, KUS) Guest Speaker 2009
    10 J. Madegowda Delivered a lecture on Teaching of Commerce Subjects for the newly appointed Lecturers for the Pre-university Colleges organized by the Pre-university Board, Bangalore in Davangere Delivered a lecture on Teaching of Commerce Subjects for the newly appointed Lecturers for the Pre-u 2009
    11 J. Madegowda Ethical Issues in Accounting (Karnatak University) Chaired the Technical Session 2008
    12 J. Madegowda Delivered two lectures on (i) HEIs and Stakeholders, and (ii) Duties and Responsibilities of Teachers at the Orientation Programme organized by ASC, Karnatak University, Dharwad Delivered two lectures on (i) HEIs and Stakeholders, and (ii) Duties and Responsibilities of Teacher 2008
    13 J. Madegowda Delivered a lecture on Assessment and Accreditation of Engineering Colleges by NBA for the faculty members and management of Vidyavardakha College of Engineering, Mysore Delivered a lecture on Assessment and Accreditation of Engineering Colleges by NBA for the faculty m 2008
    14 J. Madegowda Delivered a lecture on Accountability of Teachers for the newly appointed Lecturers for the Pre-university Colleges organized by the Pre-university Board, Bangalore in Hubli Delivered a lecture on Accountability of Teachers for the newly appointed Lecturers for the Pre-univ 2008
    15 J. Madegowda Functionalizing IQAC – Institutional Challenges and Building Re-accreditation Process through IQAC (Dandeli) Chaired the Technical 2008
    16 J. Madegowda Faculty Development Programme (Sahyadri Science College, Shivamogga) Inaugural address 2008
    17 J. Madegowda Employability of Commerce Graduates in the Current Scenario Guest Speaker 2007
    18 J. Madegowda Challenges before Business Education Key-note address 2007
    19 J. Madegowda Computer Applications and other IT-related Issues Chaired the Technical Session 2007
    20 J. Madegowda Challenges before Higher Education (Harihar) Inaugural address 2007
    21 J. Madegowda Delivered two lectures on (i) Creative Accounting, and (ii) Accounting for Intangible Assets at the Refresher Course organized by ASC, Bangalore University, Bangalore Delivered two lectures on (i) Creative Accounting, and (ii) Accounting for Intangible Assets at the 2007
    22 J. Madegowda Delivered a lecture on Report Writing for the Commerce and Management Lecturers pursuing their Doctoral Programme organized by the Department of Studies in Commerce, Mangalore University Delivered a lecture on Report Writing for the Commerce and Management Lecturers pursuing their Docto 2007
    23 J. Madegowda Development of Transport and Communication System – A Device for Correcting Regional Imbalances (Gulbarga) Key-note address 2006
    24 J. Madegowda Emerging Trends in Banking Sector (Mundargi) Guest Speaker 2006
    25 J. Madegowda Computerized Accounting Chaired the Technical Session 2006
    26 J. Madegowda Consumer Protection in India Chaired the Technical Session 2006
    27 J. Madegowda Case Study and Skill Development (Banahatti) Guest Speaker 2005
    28 J. Madegowda Restructuring of B.Com Curricula (Karnatak University) Resource Person for the workshop 2005
    29 J. Madegowda WTO and Higher Education in India Chaired the Technical Session 2004
    30 J. Madegowda Agricultural Marketing – Problems and Prospects Guest Speaker at the Inaugural Function 2004
    31 J. Madegowda International Trade Summit (New Delhi) Presented a paper on, Curriculum Designing – Key to Successful Marketing of Educational Packages 2004
    32 J. Madegowda Changing Scenario in Banking and Insurance Sectors (Banahatti) Inaugural address 2004
    33 J. Madegowda Patents, PCT and Commercialization of Inventions for Academic Institutions (NLSIU, Bangalore) Attended the Seminar 2004
    34 J. Madegowda Consumer Protection in India (Mysore) Presented a paper on, Consumer Protection Act, 1956 and The Educational Institutions – An Analysis o 2003
    35 J. Madegowda Delivered two lectures on (i) A Comprehensive Model for Human Resource Accounting, and (ii) Vocationalization of Commerce Education in the Refresher Course organized by ASC, Karnatak University, Dharw Delivered two lectures on (i) A Comprehensive Model for Human Resource Accounting, and (ii) Vocation 2002
    36 J. Madegowda Commerce Education in the New Millennium Key-note address 2002
    37 J. Madegowda Emergence of Service Sector and Challenges before Business Education Key-note speaker for the Technical Session 2001
    38 J. Madegowda Business Education (Karnatak University) Presented a paper on, Knowledge Management and Business Education 2001
    39 J. Madegowda Delivered two lectures on (i) Globalization and Public Sector Undertakings, and (ii) Memorandum of Understanding in the Refresher Course organized by ASC, University of Mysore, Mysore Delivered two lectures on (i) Globalization and Public Sector Undertakings, and (ii) Memorandum of U 2001
    40 J. Madegowda 6th Biennial Conference of INQAAHE (NAAC, Bangalore) Presented a paper on, Parameters to Assess the Standard of Higher Education with reference to Commer 2001
    41 J. Madegowda Delivered two lectures on (i) Relevance of Variable Costing for External Reporting, and (ii) Long-Run Cost-Output Model in the Refresher Course organized by ASC, Karnatak University, Dharwad Delivered two lectures on (i) Relevance of Variable Costing for External Reporting, and (ii) Long-Ru 1998
    42 J. Madegowda Delivered two lectures on (i) Buy Back Policy, and (ii) Human Resource Accounting Models in the Refresher Course organized by the DoS in Commerce, Mangalore University Delivered two lectures on (i) Buy Back Policy, and (ii) Human Resource Accounting Models in the Refr 1998
    43 J. Madegowda 3rd International Conference on Management of Finance and International Accounting Issues (Jaipur) Presented a paper on, Impact of Social Obligations on the Financial Performance of SRTCs in India 1998
    44 J. Madegowda All India Accounting Conference (Goa University) Presented a paper on, Impact of Road Transport Taxation Policy on Commercial Viability of SRTCs 1997
    45 J. Madegowda All India Commerce Conference (Hyderabad) Presented a paper on, Decision-oriented Information System – A Key to Survival and Growth 1996
    46 J. Madegowda Delivered two lectures on (i) External Reporting and Marginal Costing, and (ii) A Critical Evaluation of Accounting Standards in the Refresher Course organized by ASC, Karnatak University, Dharwad Delivered two lectures on (i) External Reporting and Marginal Costing, and (ii) A Critical Evaluatio 1994
    47 J. Madegowda All India Commerce Conference (Warangal) Presented paper son, (i) State and Financial Affairs of SRTCs – A Case Study of KSRTC and (ii) A Few 1994
    48 J. Madegowda State Level Conference of the Federation of Teachers’ Councils of Commerce and Management in Karnataka (Bangalore) Presented a paper on, Competitive Examinations – An Injustice to Commerce and Management Graduates ( 1994
    49 J. Madegowda International Accounting Conference of the Indian Accounting Association (Calcutta) Presented a paper on, Analysis of Doctoral Research Works in Commerce and Management 1994
    50 J. Madegowda Delivered a lecture on Approaches to the Determination of Profit at A. V. K College for Women, Hassan Delivered a lecture on Approaches to the Determination of Profit at A. V. K College for Women, Hassa 1994
    51 J. Madegowda All India Commerce Conference (Kurukshetra University) Presented a paper on, A Few Aspects of Management of Nationalized Passenger Road Transport in Karnat 1993
    52 J. Madegowda All India Commerce Conference (Jammu) Presented papers on, (i) A Case for Capitalization of Human Resource Costs and (ii) Privatization of 1989
    53 J. Madegowda All India Commerce Conference (Ranchi) Presented a paper on, Road Transport Corporations Act, 1950 1988
               

    Articles

    SL # Authors Title Publisher Year
    1 J. Madegowda Clearing the NET The Hindu 2012
    2 J. Madegowda Difficult but not Impossible The Hindu 2012
    3 J. Madegowda Borrow to beat Resource Handicap Deccan Herald 2010
    4 J. Madegowda Why Clearance of UGC-NET is Important Deccan Herald 2010
  • Research Projects

               
    SL # Title Funding Agency Co-Investigator Amount status
    1 A Study of Commercial Viability of State Road Transport Corporations in India University Grants Commission - 6 Completed; Report is published Himalaya Publishing House
  • Awards

               
    SL # Award Name Award For Organization Year
    1 Life Time Achievement Award 2004 Education International Association of Education for World Peace 2004
    2 Mysore University Golden Jubilee Award Book, Financial and Managerial Accounting University of Mysore 1992
  • Patents

               
    SL # Investigator Name Title Year
    1 Prof. J. Madegowda In the case of Social Sciences, the Intellectual Property Rights are in the form of Copyrights of the Books authored. On the basis of these copyrights, the authors earn royalty every year. In the case of the Teacher of this Department, Prof. J. Madegowda, copyrights of 20 books are with the teacher and earning a royalty ranging from Rs 40,000 to Rs 85,000 per annum. 0
  • Research Scholars

               
    SL # Name Title Research Type
    1 Maruthi Kumar H A Study of Corporate social Responsibility Reporting Practices in India Ph.D.
    2 Vijaya B A Study of Higher Education Institutions in India with special reference to Financial Management Ph.D.
    3 Krupa V.D Working of Micro Financial Institutions in Karnataka with special reference to financial performance Ph.D.
    4 Pakeerappa B. Ani Management of Working Capital in Co-Operative Spinning Mills in Karnataka Ph.D.
    5 Pakeerappa B. Ani Management of Working Capital in Co-Operative Spinning Mills in Karnataka Ph.D.
    6 Ramesh L A Study of Environmental Accounting Practices in Selected Indian Companies Ph.D.
    7 Ramesh L A Study of Environmental Accounting Practices in Selected Indian Companies Ph.D.
    8 Ganesh HN Pai Management of Non-performing asset - A comparative study selected public and private sectors banks in India Ph.D.
    9 Ganesh HN Pai Management of Non-performing asset – A comparative study selected public and private sectors banks in India Ph.D.
    10 Shabarish N A study impact of asymmetric information about volatility on option pricing and trading Ph.D.
    11 Shabarish N A Study of Impact of Asymmetric Information about Volatility on Option Pricing and Trading Ph.D.
    12 Anael Simon Mshindo Asset Liability Management - A Comparative Study of Selected Indian and Tanzanian Banks Ph.D.
    13 Anael Simon Mshindo Asset Liability Management – A Comparative Study of Selected Indian and Tanzanian Banks Ph.D.
    14 Kalavathi K A Study of IFRS with special refernce to convergence of Indian Accounting Standards with IFRS Ph.D.
  • Research Alumni

               
    SL # Name Title of Thesis Research Type Year Address Email Id
    1 Nagarja R.C A Study of Financial Performance of Selected Co-Operative banks in karnataka Ph.D. 2016 Nagaraja ,R.C ,S/o sri .R. Channabasappa ,kakkaragola ,Karnataka nagarajarc@gmail.com
    2 Vijalakshmi N.K A study of Inter-relationship between Business ethics and Consumer Protection Ph.D. 2014 Vijalakshmi n.K D/o N.k Krishnaswamy ,170 ,New Street ,Agrahara ,N.R.Pura vlakshminadig@gmail.com
    3 Mahalingu A Study of Working of state road transport Corporations in India with special refernce to the Impact of Motor vehicle Taxation Policy on their Financial Performance Ph.D. 2014 Mahalingu ,KL-531 ,22nd Cross ,V.V . Nagar ,Mandya mahalinumdy@rediffmail.com
    4 K.R.Manjunatha A Study of Options and Futures Mix Strategies for Optimizing Portfolio returns Ph.D. 2012 Dr. K.R. Manjunatha ,Assistant Professor ,Institute of Management studies ,Kuvempu University ,Shankaraghatta manjurajappa@gmail.com
    5 C.Aparna A Study of Employee Retention Management in Selected software and services Companies in karnataka Ph.D. 2011 Aparna C,No.4 ,Vaibhava Nilaya ,7th Cross, Hongesandra ,Srinivasa Layout ,Bengaluru aparna_kln@yahoo.com
    6 M.S Ramachandra A Study of Working of KMF with special reference to the role of Efficient Management of Straregic Assests in Creating Superior Values Ph.D. 2009 Banashankari -III Stage,Bengaluru msrama99@yahoo.com
    7 B.S. Reddy A Study of Legal and Economic Status of Beedi Workers in Karnataka with special reference to Davangere District Ph.D. 2009 B.S.Reddy ,principal ,R.L. Law College ,P.J.Extension , Davangere bsreddy_dvg@yahoo.com
    8 G.H.Eswarappa A Study of Human Resource Management Practices in State Road Transport Corporations in Karnataka Ph.D. 2009 G.H.Eswarappa , No.1228, Deepashree, Vidya nagara ,Taralabalu Badavane ,Davangere test@gmail.com
    9 Bheemanagouda Working of Credit rating Agencies in India Ph.D. 2009 Dr. Bheemanagouda ,Associate Professor ,DoS in Commerce ,Vijayanagara Sri krishnadevaraya University ,Jnaan sagara ,vinayaka Nagar ,contonment ,Bellary bheemanagouda@gmail.com