Acknowledgment 

First and foremost, I offer my humble gratitude to God Almighty for the strength, wisdom, and blessings showered upon me to complete this project successfully. I am also deeply indebted to my parents for their constant love, sacrifices, and unwavering support throughout my journey.

I would like to express my sincere thanks to Dr. Anu Jossy Joy, HOD, Postgraduate & Research Department of Commerce, Nirmala College, Muvattupuzha, for her invaluable guidance and encouragement.

My heartfelt appreciation goes to Mr. Eric Thomas Joseph, Assistant Professor, Postgraduate & Research Department of Commerce, Nirmala College, Muvattupuzha, for his mentorship and constant motivation.

Finally, I extend my gratitude to all other faculty members of the Postgraduate & Research Department of Commerce at Nirmala College, Muvattupuzha, for their continued support and for providing a great learning environment.