First Author:   Rajarshi Mitra Tokyo International University, Japan rmitra@tiu.ac.jp   1-13-1 Matoba-kita Kawagoe-shi, 350-1197, Japan   0492321111(Phone) 0492321111(Fax) Second Author: Md. Thasinul Abedin University of Chittagong, Bangladesh abedin@cu.ac.bd