| Author Profile : |
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 | Author : | Dr A.P. Hosmani and Avinash Ramchandra N.
| | Current Position : | | Professor, Dept of Commerce and studies , Gulbarga University, Kalaburagi, Karnataka. | | Education : | | - | | Short Profile : | | Dr A.P. Hosmani is a Professor at Dept of Commerce and studies in Gulbarga University Kalaburagi Karnataka.
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