Shib Pada Patra, is an Assistant Professor of Commerce, Chittaranjan College, Kolkata, India, teaching undergraduate students.Siddhartha Sankar Saha, Professor of Commerce, University of Calcutta, became Dean, Faculty Council for P.G Studies in Commerce, Social Welfare & Business Management. He also became member, Senate and Syndicate, Director, CUCSE-CEFM, & Director, IQAC, University of Calcutta, India. Mitrendu Narayan Roy, Assistant Professor, Goenka College of Commerce and Business Administration, India is teaching undergraduate as well as post-graduate courses.