Dr. K. Nirmala, M.Com., Ph.D. from Bangalore University, is a faculty at Baldwin Methodist College for over a period of 10 years. She has taught sybjects in various Commerce and Management areas. She has delivered guest lectures in various Management Institutes. She has attended State, National and International Conferences and presented papers in Marketing and Finance. She has served as discussant at the International Conference organised by the State Montclair University, New Jersey. She is the recipient of the Best paper Award at the National Accouning Conference. Her subjects of interest are Operation Research; Accountancy, Costing and Marketing. Being a profilic writer, she has produced books on Business Mathematics, Statistics and Quantitative Technique.