Informatics Publishing Limited

R. Mahesh ¹, P. M. Chinnaiah ²

Affiliations
1 DOS in Business Administration, University of Mysore, Mysore, Karnataka, IN
2 DOS in Business Administration, Karnataka State Open University, Mysore, Karnataka, IN

Abstract

Capital Structure of a company represents combination of debt, equity and other sources of finance. Each component of capital structure has its own benefits and drawbacks. capital structure decision is one of the important decisions management has to make, there are two broad theories exist in the literature of finance to address the issue whether the value of a firm is affected by its capital structure or not. One is capital structure relevance theories and capital structure irrelevance theories. The former argues that value of the firm is affected by its capital structure whereas later argues that value of the firm is affected by its capital structure. Traditional trade-off theory of capital structure argues that value of the firm can increase through judicious mix of debt and equity up to certain level of debt. Most of the empirical studies on Traditional trade-off theory conducted in European countries no study has been conducted in Indian context (with special reference to BSE listed companies). The present study has employed multiple regression test to prove the postulated hypothesis of independent variables. The study finds that Market-to-Book equity ratio is positively and significantly related to leverage ratio and also the study sheds light on determinants of capital structure. Size of the firm (ln TA) and Net Income (NI) have expected sign and they are statistically significant and therefore, these emerge as the major determinants of the capital structure for the given sample firms. Though, market -to-Book (MBEQ), Dummy1 and, Dummy2, show expected sign and statistical significant results but we can not consider or generalize these factors as the impotant contributing determinants for firms capital structure.

Keywords

Capital Structure, Debt, Equity, Value of the Firm, Regression Analysis Etc.

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D. Arul Kumar , R. Mahesh , D. Nirmal , M. Siva Kumar

Abstract

Traffic Sign Recognition is a technology by which a vehicle is able to recognize the traffic signs put on the road e.g. “traffic light" or “Speed breakers" or "turn ahead". Traffic Sign Recognition is used to regulate traffic, warn a driver, and by Image processing. TRAFFIC SIGNS are detected and recognized in the road side, finally hardware gets work on the condition. All the detected traffic signs are intimated to the driver and some of the road signs like “Speed limit”, “Horn” etc., are get operated automatically.

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K. Vijaya Sri ¹, R. Harish Kumar Reddy ¹, R. Mahesh ¹

Affiliations
1 Malla Reddy College of Pharmacy, Maisammaguda, Secunderabad, Andhra Pradesh, IN

Abstract

The purpose of this research was to make an attempt to develop mouth dissolving tablets of diphenhydramine hydrochloride. Mouth dissolving tablet offers a solution for pediatrics, adolescents and geriatrics patients those have difficulty in swallowing tablets/capsules, resulting in improved patient compliance. Diphenhydramine is used as anti emetic, anti tussive for dermatosis and pertusis and for hypersensitivity reactions. The aim is to formulate different formulations of mouth dissolving tablets of diphenhydramine hydrochloride using different superdisintegrants like crospovidone and croscarmellose sodium and subliming agent menthol, by direct compression and sublimation method. Precompression parameters were characterized for flow properties and prepared tablets were evaluated for hardness, thickness, friability, weight variation, wetting time, water absorption ratio, drug content, disintegration time and dissolution studies. In vitro dissolution studies show that release in tablets with a combination of superdisintegrant and subliming agent was good. Among all the formulations, F9 (10% crospovidone and menthol)showed maximum drug release of 99.76% in 12min. Hence it is evident from this study that mouth dissolving tablets could be a promising delivery system for diphenhydramine hydrochloride with good mouth feel and improved drug bioavailability with better patient compliance.

Keywords

Mouth Dissolving Tablet, Super Disintegrants, Subliming Agent, Diphenhydramine Hydrochloride, Direct Compression, Sublimation.

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