A THESIS
SUBMITTED TO M.D. UNIVERSITY, ROHTAK
FOR THE AWARD OF THE DEGREE OF
DOCTOR OF PHILOSOPHY
m
COMMERCE
Submitted By:
VAZIR SINGH
Lecturer
University College, Rohtak
Supervised By:
DR L.N. DAHIYA
Professor
Deptt of Commerce
M.D. University, Rohtak
DEPARTMENT OF COMMERCE
MAHARSHIDAYANAND UNIVERSITY
ROHTAK (HARYANA)
2001