Mr. R.D. Sivakumar is an assistant professor and head of the M.Com.(CA) department at Ayya Nadar Janaki Ammal College in Sivakasi, India. He has created adaptive e-learning systems and materials that can be accessed through CDs, pen drives, memory cards, or hard disks. E-learning involves using computers or electronic devices to provide educational content through multimedia like audio, video, text and graphics. It allows for self-paced, asynchronous learning through the internet or intranets. E-learning has advantages like flexible, anytime access to individualized and interactive learning materials.