Editor Umanath Kumarasamy, M.Com (CA), M. Phil, MBA., (Ph.D) is working in BFSI domain of TCS E-serve International Ltd, Chennai, before to TCS worked in the same vicinity in RR Donnelley and prior to that performed as Database Analyst in CMOTS InfoTech, who have had completed his research program in commerce with specialization on financial management at School of Commerce, Bharathiar University, Coimbatore. He presented various research papers in international level and national level seminars and conferences; He published numerous national level and international level articles as well. Also authoring a book on USA based accounting.