Preface: "A Study On Pay Roll Payroll'S Used in Arihant Plastic", Is The
Preface: "A Study On Pay Roll Payroll'S Used in Arihant Plastic", Is The
Preface: "A Study On Pay Roll Payroll'S Used in Arihant Plastic", Is The
Page 1
INTRODUCTION
Effective payroll systems contain two basic systems operating in
conjunction: an evaluation system and a feedback system. The main aim of the evaluation
system is to (if any). This gap is the shortfall that occurs when performance does not meet
the standard set by the organization as acceptable. The main aim of the feedback system is
to inform the employee about the quality of the payroll provided by the organisation.
(However, the information flow is not exclusively one way. The Technology team also
receives feedback from the employee about payroll problems, etc.)One of the best ways to
appreciate the purposes of performance appraisal is to look at it from the different
viewpoints of the main stakeholders: the employee and the organization.
Employee Viewpoint
From the employee viewpoint, the purpose of payroll used to calculate payroll process in
four-fold:
(1) Tell me what you want me to do
(2) Tell me how well I have done it with payroll used in the organisation
(3) Help me improve my payroll skills
(4) Reward me for doing well.
Organizational Viewpoint
From the organization's viewpoint, one of the most important reasons for
having a payroll is to establish and uphold the principle of accountability.
For decades it has been known to researchers that one of the chief causes of
organizational failure is "non-alignment of responsibility and accountability." Nonalignment occurs where employees are given responsibilities and duties, but are not held
accountable for the way in which those responsibilities and duties are performed. What
typically happens is that several individuals or work units appear to have overlapping
roles.
The overlap allows - indeed actively encourages - each individual or
business unit to "pass the buck" to the others. Ultimately, in the severely non-aligned
SHREE YOGINDRA SAGAR INSTITUTE OF TECH. AND SCIENCE, RATLAM
Page 2
system, no one is accountable for anything. In this event, the principle of accountability
breaks down completely. Organizational failure is the only possible outcome
In cases where the non-alignment is not so severe, the organization may continue
to function, albeit inefficiently. Like a poorly made or badly tuned engine, the non-aligned
organization may run, but it will be sluggish, costly and unreliable. One of the principal
aims of performance appraisal is to make people accountable. The objective is to align
responsibility and accountability at every organizational level.
Page 3
OBJECTIVES
PRIMARY
To know the roll of HR in payroll and the payroll payrolls used in the
organization.
SECONDARY
To understand the HR roll in Payroll.
To review the effectiveness of the Payroll process of Arihant Plastic.
To find about the payrolls used in Payroll process and satisfactory level of
employees using this payrolls .
To analysis whether these payrolls are user friendly.
To suggest the Latest Payrolls in achieving organizational objective.
Page 4
RATIONALE OF STUDY
The surfacing of the co-operative sectors scam has once again, the
cooperative sector and in markets fell victim to the regulators failure to check
malpractices within the system. The new scam involving the co-operative
sector points to a crying need to have a speedier and better coordinated
process for dealing with
financial frauds as well as an effective governance structure and settlement
system for efficient functioning of cooperative sectors.
The co-operative sectors spread across different states to be in violation of
the cooperative norms. In all, these cooperative sectors are suspected to have
run up profit of around Rs. 5 crores. As more than one co-operative sectors is
involved, it is feared that this could be only the tip of the iceberg.
However, the day-to-day administration of these cooperative sectors is
supervised by the that come under State governments. Urban co- operative
sectors are monitored by the rbccs.
In view of the local interest involved, it is also clear that there is no consensus
at present in favour of removing supervisory and regulatory responsibilities at
Central/State government levels and for entrusting it exclusively.. As a result,
the managements and boards of several co-operative institutions continue to
reflect political interests rather than genuine co-operative spirit, and are not
always amenable to discipline in their operations.
In view of this, it would be best, in the interest of the public depositors, it the
situation is faced squarely and a separate supervisory authority is set up, with
representatives of Centre, State and other interested elements. Such a body
can then be exclusively made responsible for efficient functioning of the
cooperative sectors and also take responsibility for ensuring the safety of
public deposits.
Page 5
feels a mixture of dual control between the cooperative sectors and the State
government is as much to blame, and has demanded more teeth on the
recovery front.
COMPANY PROFILE
Arihant Plastic a quality manufacturer of plastic consumables for HM, PP, LD, HD Bags,
Roto, Flexo and Laminate Pouches. Our products are designed and manufactured to the
highest quality standards. We specialize in producing critical OEM plastic components for
our clients & we also offer selection of products from our off-the-shelf range. Our
strengths are design and production innovation, flexibility, and the ability to listen to our
customers needs. We understand what it takes to bring an idea from a concept to a
finished product.
Arihant Plastic, we are proud of our history of superior customer service. In todays
business environment many companies are unwilling to make changes to accommodate a
customer's requirement. For us, that is never an issue. We can move quickly with new
projects and are willing to make an extra effort to help our customers with other unique
requirements.
Our partnerships are based on mutual respect and our willingness to go the extra mile to
accommodate our partners needs. Our phenomenal road to success has all along been
paved with a strong committed principal: Impeccable Service.
Arihant plast, our basic creed is an uncompromising commitment to total customer
satisfaction. We believe that this can be best implemented by moulding the mindset of our
people towards achieving excellence and being obsessive about product quality to develop
long term customer relationships. We have an extensive training program to ensure that
our people are constantly oriented towards rapidly changing technology and business
environment.
Arihant plast has its own presence in catering the need of its customers in Indian markets
SHREE YOGINDRA SAGAR INSTITUTE OF TECH. AND SCIENCE, RATLAM
Page 6
as well, by representing and warehousing in almost every part of the India. Arihant
Industry is committed to become a preferred supplier in the field of plastic components.
Page 7
Company Strengths
With knowledge and expertise, we understand the requirements of our clients and deliver
the best range of products to the clients. This enables us to successfully cater to the
extensive industrial requirements and made us the foremost choice of the clients.
Some of the factors which makes us the best among other market players are:
Capacious warehouse
Customer satisfaction
Products We Offer
We offer a comprehensive range of products that are in compliance with the international
quality standard and industry norms. Our products are highly demanded for its high
durability, low maintenance, sturdy design and many more attributes.
Our entire assortment is as follows:
Plastic Items
Disposable Spoons
Our products are greatly appreciated by our worldwide customers for their superlative
quality attributes, some of them are cited below:
Impact resistance
Abrasion resistance
SHREE YOGINDRA SAGAR INSTITUTE OF TECH. AND SCIENCE, RATLAM
Page 8
Light weight
Long life
Quality Assurance
Quality is the main concern of our organization. Our team
of professionals are
experienced in their field and make sure that each of our range is checked properly to
ensure it flawlessness at clients end. We have a well equipped lab managed by experts so
that the products fabricated by us is of optimum quality. We make sure our quality of
products by procuring optimum quality raw materials from genuine and authorized
vendors. We do not compromise on quality part and manufacture our products keeping in
mind the international standards. The products produced by us are durable and of good
quality, as ultimately our main goal is customer satisfaction, which can be achieved only
through good quality products.
Manufacturing Unit
We have a sophisticated manufacturing unit, which enable us in performing every task
effectively and efficiently. Our unit is built on a vast area with huge installation capability
that further assist us in meeting the bulk order of our clients in the given period of time.
Further, this department is equipped with high end machines that help us to deliver
outstanding quality range of assortment as per clients specifications and market demand.
Our manufacturing unit is fully managed by our in-house design unit that assist us to
deliver customized solutions. Moreover, our manufacturing unit along with warehouse unit
and other departments, ensure that our products are in confirmation to the international
standards.
Our Team
We have with us a team of skilled and experienced professionals. Our team works in close
coordination with each other, thereby maintaining a smooth operation, starting from the
first stage of manufacturing of products till the final product output. In our team, we have:
SHREE YOGINDRA SAGAR INSTITUTE OF TECH. AND SCIENCE, RATLAM
Page 9
Engineers
Technicians
Quality inspectors
Storekeepers
Packaging experts
Skilled workers
Customer Satisfaction
We offer our range in the market, with a aim to establish a huge level of customer
satisfaction. We develop trust and confidence among them by offering them optimum
quality range of products. A positive approach and dedication towards quality enables us
to fetch a huge support of our valued clients. Timely delivery of the orders, cost effective
optimum quality range of products allow us to stay ahead in this competitive market.
In order to fulfill our ambition of becoming market leaders, we are constantly engaged in
manufacturing, supplying and exporting Press fit Plastic Container. This container is
widely used for preserving various spices and other grocery items for longer durations. We
manufacture this container using premium quality plastic, which is obtained from certified
vendors of the market. To rule out the possibility of any flaw, our quality controllers check
this Pressfit Plastic Container on different factors like material strength and durability.
Features:
Lightweight
Air sealed
Seamless finish
Attractive design
Press Fit Type Containers are widely used for bulk packaging in many industries like
SHREE YOGINDRA SAGAR INSTITUTE OF TECH. AND SCIENCE, RATLAM
Page 10
Hotels, restaurants, dairy products and also useful for masala Packing. We are a renowned
manufacturers, exporters, suppliers and traders of Press Fit Plastic Container. These are
manufactured and tested by our experienced experts. These are made of topmost quality
raw materials sourced from reputed and reliable vendors of the markets. These products
are highly appreciated for its special satisfactory features. These products are available in
different sizes and colors or as per customers special requirements. They can avail these
products
at
very
cost
effective
prices
within
stipulated
delivery
time.
Sizes: 100ml/250ml/350ml/500ml/750ml/1000ml.
Special Features of our products are:
Impeccable Design
Breathtaking Colors
Excellent Finishing
Micro-wave safe
Freezer Safe
Durable
Airtight
PAYROLL SOLUTIONS
HR activities like Payroll bring to mind, a stream of innumerable printouts, forms and
transactions. Although repetitive, these are critical functions within an organization.
Payroll services require constant evolution of best practices and focus on accuracy &
discipline. This is where we have made significant investments in India over the last five
years. With our rich experience in managing payroll for over 10 years globally we
understand every aspect of payroll management & have the ability to customize it to meet
all our client requirements.
Page 11
With more than 2500 clients globally and partnering with some of the largest Indian and
Multinational companies in India, our experience has resulted in a consistent growth
curve.
Page 12
Reimbursement Processing
Statutory Compliance
Query Management
Retrials Management
PF Trust Management
To study and develop a generic interactive distributed multimedia framework, which will
take advantage of recent advances in a number of related areas such as: multimedia
modelling and development, middleware platforms and coordination models, parallel and
distributed payroll engineering, digital libraries, and networking techniques.
To tailor the functionality of this framework so that it is suitable for cultural exploration
across national and regional boundaries.
To deploy these systems in various studies of the social and educational impact of the
Information Society.
Page 13
Page 14
appropriate
resources
from
the
organization together
with technology
provider experts to identify all technical and hardware requirements, and develop a project
phased roll-out strategy to achieve a smooth transition to the new system.
Page 15
Phase 3: Development:
During this phase, Executive Alliance will facilitate design sessions with the
organizations resources and Vendor subject matter experts to ensure the new system is
designed and configured according to these defined business needs. Executive Alliance
will oversee all aspects of the development phase, manage key milestones and ensure that
deliverables are met during this critical phase.
As a result of the agreed-to system design, Executive Alliance will work with the
organizations key sponsors to communicate and plan for the change impact of the new
system, including HR staffing changes if applicable, organization changes, policy changes,
etc.
Phase 4: Integration:
During the integration phase, the Executive Alliance team will collaborate with all
necessary parties (external vendors, internal functional resources and subject matter
experts) to prepare for the design, build and communication of new interfaces.
We
believe that one of the key success factors in ensuring the new interfaces are properly
working is to communicate early and often with all necessary parties.
Executive Alliance will work with team members to ensure they understand their role in
this critical stage.
Page 16
training
department
to
ensure
that
the
standard technology
provider's training materials have been tailored to address new process and/or policy
changes that have been identified in earlier phases of the project. Executive Alliance will
document the training needs and strategy to include the roll-out strategy, logistics, dates
and times of sessions, and training formats.
During this phase, Executive Alliance will also take the lead in preparing the organization
for readiness and begin to implement components of the change impact plan.
Phase 7: Implementation:
The final steps to transition to the new Payroll solution will include the accumulation of
resources and tools to ensure that the implementation is smooth and seamless to the
organization. Executive Alliance will lead the effort to ensure that all known issues
resulting from testing are validated, including final data conversion before declaring the
system live status.
FAQs as they become more familiar with using the new system.
Page 17
will build upon this knowledge with each phase. At the conclusion of the project,
Executive Alliance will ensure that all project-related documentation, decisions an
Consulting
Corporate Training
Training Packages
Team Building
Campus2Corporate
Mind Mapping
Fun@Work
Conflict Resolution
Corporate Women
Personal Effectiveness
Performance
Programs
Creative Problem
Corporate wives
satisfaction etc
Total HR Solutions
Solving
Communication &
Public Talks
Interpersonal Skills
Self-Awareness & Personal Effectiveness
Presentation Skills
Motivation Talks
Time Management
Stress Management
Interviewing skills
Good-to-Great
Self Management
Page 18
RESEARCH METHODOLOGY
RESEARCH DESIGN:
EXPLORATORY RESEARCH:
Exploratory research focuses on collecting data using an unstructured format or
informal procedures to capture data and to interpret them. It is often used to classify the
problems or opportunities and it is not intended to provide conclusive information from
which a particular course of action can be determined.
SAMPLING DESIGN:
A sample design is a definite plan for obtaining a sample from a given population
POPULATION:
The employees of ARIHANT PLASIC will constitute the entire population. Here
the entire population is considered for my study because the population is limited.
Data is recorded measure of phenomena. While deciding about the method of data
collection, the researcher should keep in the mind about two types of data. They are,
Primary Data and Secondary Data
Page 19
Primary data
Primary data represent the first hand raw data that have been specifically collected
for the current research problem. Primary data are raw, unprocessed and yet to receive any
type of meaningful interpretation. Sources of primary data tend to be the output of
conducting some type of exploratory, descriptive or casual research.
DATA COLLECTION: OBSERVATION, INTERVIEW
Directness of the observation
Based on the directness of observation, it can be grouped as direct or indirect.
Direct observation happens when the observer is physically present and monitors while the
event is taking place. This is highly flexible as the observer can decide what to observe,
how much time to spent on observation of an aspect, when to shift focus etc. The observer
may feel bored or frustrated by constantly being on the watch and may tend to loose focus.
This might reduce the accuracy and completeness of the observation. Another weakness is
that the observer may be overloaded when the events takes place quickly which cannot be
kept track of or recorded.
Secondary data
The secondary data is the historical data previously collected and assembled for
some other research problem. Secondary data can be usually gathered at faster and
economical manner than the primary data. However the data may not fit in the researchers
information need. The secondary data can be obtained form the libraries, website,
published as well as unpublished documents etc.,
Sampling methodology and procedure
Non-probability sampling the research finding cannot be generalized and the
sampling error cannot be assessed. The findings are limited to the sample, which provided
the original raw data. However non-probability sampling may be the only choice in case
where the population cannot be ascertained.
Page 20
SAMPLING TECHNIQUE:
PURPOSIVE SAMPLING
A purposive sample is a non-representative subset of some larger population, and is
constructed to serve a very specific need or purpose. A researcher may have a specific
group in mind, such as high level business executives. It may not be possible to specify the
population -- they would not all be known, and access will be difficult. The researcher will
attempt to zero in on the target group, interviewing whomever is available
Sample size
The sample size for the given project is 50.
Period of study
The study period taken for this project is 45 days.
Tools Used
Simple average
Chi square test
One sample run test
Page 21
Ensures timely and accurate preparation of all Institution payroll operations and works
closely with the Human Resources Office to ensure that payroll actions are in
conformance with employment and benefits practices and accounting procedures.
Oversees preparation of all federal and state payroll tax reports, including quarterly and
year-end returns; determines taxability of non-wage payments and serves as in-house
contact for technical tax compliance issues, including tax liabilities of foreign nationals.
Interprets Institution employment policies and government regulations in connection with
payroll activities and makes recommendations on modifications to senior management as
appropriate.
Handles federal and state agency audits and maintains close contact with ITI and other
regulatory agencies to ensure that the Institution has accurate information and is in
compliance.
Maintains all payroll records, reports, computations and audits, including periodic internal
audit tests of labor utilization; works closely with internal and external auditors to ensure
compliance with relevant tax laws and government regulations.
Interfaces routinely with Human Resources on employee benefits issues (deductions,
retirement payments, etc.) to ensure timely and accurate processing.
Works closely with Management Information Systems on developing payroll applications
that ensure internal controls and facilitate the implementation and maintenance of payroll
and HR master files.
Provides periodic analysis of payroll and disbursement records to ensure that adjustments
are in accord with management's criteria.
Supervises Payroll Office staff and operations; provides on-going assistance to Institution
employees in tax-related payroll matters.
Participates in business re-engineering activities to support the establishment and
integration of electronic information processes and principles at the Institution.
SHREE YOGINDRA SAGAR INSTITUTE OF TECH. AND SCIENCE, RATLAM
Page 22
LEVEL OPTIONS
NO.OF RESPONDENTS
% OF RESPONDENTS
SATISFIED
45
90
DISSATISFIED
NEUTRAL
2
4
Table No.4.1 Are you satisfy/dissatisfy with payroll measurement ?
CHART NO.4.1.1
SOURCE: PRIMARY DATA
Page 23
LEVEL OPTIONS
NO.OF RESPONDENTS
% OF RESPONDENTS
YES
41
82
NO
9
CHART NO.4.2.2
18
Page 24
LEVEL OPTIONS
NO.OF RESPONDENTS
% OF RESPONDENTS
SATISFIED
45
90
DISSATISFIED
NEUTRAL
10
CHART NO.4.3.3
SOURCE :PRIMARY DATA
Page 25
LEVEL OPTIONS
NO.OF RESPONDENTS
% OF RESPONDENTS
YES
35
70
NO
15
CHART NO.4.4.4
30
SOURCE:PRIMARY DATA
Table No.4.5
process.
Page 26
LEVEL OPTIONS
NO.OF RESPONDENTS
% OF RESPONDENTS
SATISFIED
38
76
DISSATISFIED
12
24
NEUTRAL
0
CHART NO.4.5.5
Page 27
LEVEL OPTIONS
NO.OF RESPONDENTS
% OF RESPONDENTS
SATISFIED
30
60
DISSATISFIED
10
NEUTRAL
15
30
CHART NO.4.6
SOURCE: PRIMARY DATA
Page 28
LEVEL OPTIONS
NO.OF RESPONDENTS
% OF RESPONDENTS
SATISFIED
20
40
DISSATISFIED
10
NEUTRAL
25
CHART NO.4.7.7
50
40 % of the Employees are satisfied by the payroll management and we need to more
focus on the 10% dissatisfied and 50% not yet responded.
Page 29
LEVEL OPTIONS
NO.OF RESPONDENTS
% OF RESPONDENTS
YES
47
94
NO
CHART NO.4.8.8
SOURCE: PRIMARY DATA
94 % of the Employees are satisfied by the service provided for the payroll and we
need to more focus on the 6 % dissatisfied.
Page 30
LEVEL OPTIONS
NO.OF RESPONDENTS
% OF RESPONDENTS
YES
48
96
NO
CHART NO.4.9.9
SOURCE: PRIMARY DATA
96 % of the Employees are satisfied by the payroll development and we need to more
focus on the 4 % dissatisfied.
Table No.4.10 Are you satisfy/dissatisfy level towards the clients input.
Page 31
LEVEL OPTIONS
NO.OF RESPONDENTS
% OF RESPONDENTS
YES
42
84
NO
16
CHART NO.4.10
SOURCE: PRIMARY DATA
Page 32
90% of the Employees are satisfied by the payroll and we need to more focus
on the 6 % dissatisfied and 4% not yet responded.
90 % of the Employees are satisfied by the payroll and we need to more focus
on 10% not yet responded.
76 % of the Employees are satisfied with the calculation and we need to more
focus on 24% of employees dissatisfied
60 % of the Employees are satisfied by the delivery and we need to more focus
on the 10% dissatisfied and 30% not yet responded.
94 % of the Employees are satisfied by the service provided for the payroll
complaints and we need to more focus on the 6 % dissatisfied.
84 % of the Employees are satisfied by the clients input records and we need
to more focus on the 16 % dissatisfied.
Page 33
78 % of the Employees are satisfied by the payroll e and we need to more focus on
the 4 % dissatisfied and 18% not yet responded.
Among 50 employees 90 % of the employees are satisfied with the payroll system
helps for future growth that they had improved themselves after the program. 10 %
of the employees are not satisfied with payroll system helps for future growth.
90 % of the Employees are satisfied by the payroll and we need to more focus on
10% not yet responded.
70 % of the Employees are satisfied to meet the clients requirements and we need
to more focus on 30% of employee
76 % of the Employees are satisfied with the calculation and we need to more
focus on 24% of employees dissatisfied.
60 % of the Employees are satisfied by the delivery and we need to more focus on
the 10% dissatisfied and 30% not yet responded
40 % of the Employees are satisfied by the payroll version and we need to more
focus on the 10% dissatisfied and 50% not yet responded
94 % of the Employees are satisfied by the service provided for the payroll
complaints and we need to more focus on the 6 % dissatisfied.
Page 34
84 % of the Employees are satisfied by the clients input records and we need to
more focus on the 16 % dissatisfied.
60 % of the Employees are satisfied by the payroll training and we need to more
focus on the 40% dissatisfied with training.
100 % of the Employees are satisfied by the organization maintains all reports
according to government norms.
92% of the Employees are satisfied by the maintains of client inputs and we need
to more focus on the 8 % dissatisfied.
64% of the Employees are satisfied by the clients HR and we need to more focus
on the 36% dissatisfied.
The study had confirmed that the company is having a good payroll System.
From this study, it is found that majority of the workers were satisfied with payroll
used.
To make the payroll system more efficient and excellent, the company should give
importance to the clients and create awareness among employees and it shall
consider some of the ways and means suggested by the employees like addition of
parameters such as short cut for calculation PF ,ESI, TAX, etc,. Dependability and
conducting regular training program on the payroll usage.
Page 35
LIMITATIONS
1. The respondent attitude did not allow me to get their true feelings.
2. Most of the respondent feared to give their name.
3. Most of the employees were busy with their tight work and they dont want to be
disturbed.
4. Employees are very limited and duration is limited.
Page 36
ANNEXURE
QUESTIONNARIES
1) Does the clients are satisfied with the payroll used in Arihant Plastic for the pay roll
processing ?
Satisfied
Dissatisfied
Neutral
2) Is the payroll user friendly?
YES
NO
3) When do you get complaints regarding the loading of pay sheet into payroll ? Whether
satisfied?
Satisfied
Dissatisfied
Neutral
4) Has the organization defined its payroll process to meet clients requirements services?
YES
NO
5) Are you satisfied with the payroll to calculate the pf, esi etc?
Satisfied
Dissatisfied
6) How about the delivery of payroll report ?
Satisfied
Dissatisfied
Neutral
Neutral
7) How long you have been using the payroll? Whether it is satisfied or not?
Satisfied
Dissatisfied
Neutral
8) Whether your complaints are rectified by the company?
YES
NO
9) Whether works closely with Management Information Systems on developing payroll
applications that ensure internal controls and facilitate the implementation and
maintenance of payroll and HR master files.
YES
NO
10) Whether clients Provides periodic analysis of payroll and disbursement records to
ensure that adjustments are in accord with management's criteria.
YES
NO
11) Whether Supervises Payroll Office staff and operations; provides on-going assistance
to Institution employees in tax-related payroll matters.
YES
NO
SHREE YOGINDRA SAGAR INSTITUTE OF TECH. AND SCIENCE, RATLAM
Page 37
NO
13) Whether company maintains all payroll records, reports, computations and audits,
including periodic internal audit tests of labor utilization; works closely with internal
and external auditors to ensure compliance with relevant tax laws and government
regulations.
YES
NO
14) Whether maintenance and updating of client information sheet / salary register
confidentially?
YES
NO
15) Whether the employees Interfaces routinely with Human Resources department on
client benefits issues (deductions, retirement payments, etc.) to ensure timely and
accurate processing
YES
NO
Page 38
BIBLIOGRAPHY
BOOKS
Fisher shoen felt Shaw-Human resource management-4 th edition-macmilan
Press limited.
Kothari C.R research Methodology-Methods and techniques (2 nd edition)new age International (pvt) Limited.
Bratton John and Gold Jeffery (1994)-HRM-Theory and practice, 6 th editionMacmillan pres Limited.
Mamoria C.B-Human Resource Management-Himalaya publishing home,
11th edition 1993.
REFERENCES
Sasmita Polo-National Journal on Personnel Management-VOL-XXII, No.3,
Pg no.16-20
Parveen Ahmed Alan and Mr. Kaushik-Personnel Today-Indian Journal on
personnel management-VOL.XXIX,NO.2, Pg No.13-15.
Prof.Bata.K.Dey-Indian Journal on Personnel Management-VOL XXIXNO.2, pg no. 9-12.
Websites
WWW.Google.com
WWW.SLIDESHARE.COM
WWW.SCRIBD.COM
WWW.CITEHR.COM
Page 39