The SMART Journal aims to improve communication between communities and practitioners of Corporate Bodies, Financial Institutions, Banks, Teachers, Research Scholars etc., who are responsible for operational and policy decisions. It aims to promote the quality of management teaching by encouraging research habit among teachers. Besides, SMART group aims to honor eminent authors of research articles, recognize outstanding academicians and educational administrators all over the world. The SMART Journal aims to covers articles on all functional areas of contemporary relevance like Business Education, Global Business, Operations Research / Statistics, Corporate Finance, Financial Institutional Markets, Banking, Marketing, Human Resource Management, International Finance, Information Technology, Educational Management etc. Authors are encouraged to submit original research papers which are not submitted for publication elsewhere.