ISSN-0974-8482 The ORISSA JOURNAL OF COMMERCE U.G.C. CARE listed, A peer Reviewed and Referred Journal VOLUME - XXXX JULY-SEPTEMBER 2019 ISSUE No. - III A Publication of Orissa Commerce Association Journal’s website: www.ojcoca.org E-mail id:
[email protected] ORISSA COMMERCE ASSOCIATION EXECUTIVE COMMITTEE-2019-20 President : Prof. P. K. Hota, Utkal University Vice President : Mr. Tekchand Doan, Sohela College Gen. Secretary : Major Dr. S. A. Taher, Vyasanagar College Joint Gen. Secretary : Dr. Arta Bandhu Jena, F. M. University Treasurer : Dr. G. K. Panigrahi, Retd. Reader, Hinjillikatu College Managing Editor : Prof. Malay Kumar Mohanty, Former Registrar, (OJC and OCA news Letter) Ravenshaw University Conference Secretary : Dr. Sasmita Samanta, KIIT Deemed to be University, Bhubaneswar Executive Members Bhubaneswar : Dr. Sabat kumar Digal, Ramadevi Women’s University Cuttack, Jagatsinghpur : Dr. Tushar Kanta Pany, Ravenshaw University Puri, Khordha, Nayagarh : Dr. (Mrs.) Elina Kanungo, SCS College Ganjam, Gajapati : Sri Sudhansu Sekhar Nayak, Koraput, Rayagada, Malkangiri, Nabarangapur : Dr. (Mrs.) Jayashree Jethi , Gunupur College Kalahandi, Nuapada, Balangir, Subarnapur : Dr. Kishore Ch. Sahu, Dungurupalli College Sambalpur, Bargarh, Deogarh : Dr. Biswa Mohan Jena, NSB College, Sambalpur Sundergarh, Jharsuguda : Sri Narendra Kumar Panda, L. N. College Kendujhar, Mayurbhanj : Dr. Smruti Ranjan Das, Faculty of Mgt., North Orissa University, Baripada Angul, Dhenkanal, Boudh, Kandhamal : Mrs. Sugyani Rath, Govt. Autonomous College, Angul Balasore, Bhadrak : Dr. Durga Madhab Mahapatra, F M. Autonomous College, Balasore Jajpur, Kendrapara : Mr. Sanjib Kumar Das, Pattamundai College Ex-Officio Executive Members : All Past Presidents ISSN-0974-8482 ORISSA JOURNAL OF COMMERCE U.G.C. CARE listed, A peer Reviewed and Referred Journal Contents 1.