Improvement of financial planning in trading company

Finanční situace podniku a jeho hospodaření je sledována celou řadou ukazatelů a na jejich hodnoty se v časovém vývoji a souvislostech pohlíží tak, aby hodnocení firmy zobrazovalo celkovou ekonomickou situaci podniku, a tím umožnilo vytipovat také příčiny a možné důsledky dané situace. Pokud má být podnik ekonomicky úspěšný, musí být finanční analýza a efektivní finanční plánování součástí komplexního finančního řízení podniku, protože tím je zajištěna zpětná vazba mezi předpokládaným efektem řídících rozhodnutí a následné skutečnosti. Tato finanční analýza je zaměřena na odhalení slabých a silných stránek podniku. Údaje použité v této práci jsem čerpal z volně dostupných podnikových výročních zpráv a z poskytnutých interních materiálů. Cílem mé diplomové práce bylo vypracovat finanční hodnocení podniku z výsledků finanční analýzy, za pomoci zkušeností získaných studiem na VUT v Brně.The financial situation and financial economy could be controlled by a whole range of indicators in the time progress and context so that the evaluation of the situation may reflect the whole economic state of the company and enable to point out causes of the actual situation. If the company shall be economically succesful, the financial planning and analysis has to be a part of the complex of the company´s financial management, because it provides a feedback between the expected effect of managing decisions and present. This diploma work is focused on detection of weak and strong characteristics of the company. All datas used in analysis are taken from the public sources and internal company documentation. The point of my diploma thesis was to present a financial analysis containing my theoretical experience, which I gained during my study at the VUT.Brno.

Guanxiu's “Mountain-Dwelling Poems”: A Translation

This is a translation of one of the most influential poetic series of the late-ninth century, the twenty-four “Mountain-Dwelling Poems” written by the Buddhist monk Guanxiu (832–913). Focusing on the speaker’s use of imagery and allusion, the translations are accompanied by annotations which clarify obscure or difficult passages. An introduction places these poems in their historical context and highlights some ways in which they build syntheses out of perceived oppositions (original and revision; Buddhism, Daoism, and classical reclusion; solitude and community; readers’ various perspectives; poem and series). An afterword briefly sketches the method and circumstances of the translation

MIMO Techniques for xDSL

Katedra teorie obvod

The Medieval Chinese Gāthā and Its Relationship to Poetry

Abstract: This paper investigates the shifting definitions of the term gāthā (Ch. ji) over an 800-year period, from the earliest sūtratranslations into Chinese until the mid-tenth century. Although the term originally referred to the verse sections of scriptures, gāthās soon began to circulate separately, used in ritual, contemplative, and pedagogical practices. By the late sixth century, it began to mean something like “Buddhist verse.” Over the course of the Tang, gāthās came to take on the formal features of poetry, eventually becoming all but indistinguishable from elite verse. However, the word gāthā was always seen as something inferior to real poetry, and, by the late Tang, we find poet-monks belittling other monks’ didactic verses so as to distinguish their own work and avoid the taint of the word gāthā. Résumé: Cet article explore l’évolution du sens du terme gāthā (ch. ji) sur une période s’étendant sur plus de huit cent ans, depuis les premières traductions des sūtra en chinois jusqu’au milieu du dixième siècle. Bien que ce terme désignât à l’origine les parties rimées des textes sacrés bouddhiques, les gāthās très tôt commencèrent à circuler indépendamment et à être employées dans les pratiques rituelles, contemplatives et pédagogiques. Vers la fin du sixième siècle, il devint synonyme de « poésie bouddhique ». Au cours de la dynastie des Tang, les gāthās adoptèrent les règles formelles de la poésie, si bien qu’ils devinrent quasiment identiques aux autres formes d’expression poétique des élites. Le mot gāthā cependant continua à évoquer un style inférieur à celui de la « vraie » poésie, et à la fin des Tang des moines-poètes moquèrent les vers didactiques composés par d’autres moines dans le but de distinguer leur propres compositions et de se démarquer des connotations peu flatteuses du terme gāthā

Performance as a classification criterion of tourist origins and destinations

The definition of performance variables, which can be used as indicators of the results obtained/to be obtained, is a fundamental prerequisite in the carrying out of any evaluation process. Portfolio analysis has been used as a tool for the study of market segments, namely of tourist destinations. However, a review of the literature did not identify a single case where the performance variable is adjusted to the nature of the object. In fact, contrary to many other situations, the use of performance variables in absolute terms does not appear to be the most recommendable solution given that the total volume is conditioned by the size of the territory and, above all, by the number of inhabitants. In other words, for a certain level of socio-economic development, larger countries (in terms of size and number of inhabitants) will tend to have higher absolute values. Besides this, the empirical studies reviewed contain little, or no, information about competition, being temporally static. Although in some cases growth rate is used as a variable, thus presupposing the consideration of two magnitudes in two different moments in time, more than one register per object is never considered, meaning that evolutive analyses are not viable. Consequently, a performance proxy was developed which enables a direct comparison between generating countries (origins) and between destinations, regardless of the number of inhabitants. The selection of the performance proxy can depend on the object of study. In any case, it should always permit the evaluation, in general terms, of the results obtained by the destination for the set of origins under analysis and the results generated by the origin for the set of destinations under study. The proposed tool is a component of a model for the identification of priority market segments, and is constituted by a system of orthogonal axes which produces four quadrants that are distinct in terms of intensity (axis OY) and growth (axis OX) of tourist flows. The tool, like the model, can be applied to any type of destination (city, region or country) and to any market segmentation criterion (geographic, demographic, behavioural, psychographic or other). In the study reported here, the instrument is applied to the 15 Member States of the European Union (before its expansion on May 1st 2004), for the period from 1996 to 2001. Eurostat was the sole source of data for the study. The UK and Ireland are the countries classified as ‘Progressing Origins’. With 16.8% of the population, they increased their contribution from 17.7% to 21.9% and are responsible for 38.7% of the growth that occurred between 1996 and 2001. Spain, Greece and Ireland are the countries classified as ‘Progressing Destinations’. With 14.4% of the population, they increased their share of the market from 21.5% to 24.2%, capturing 35.1% of the growth that occurred between 1996 and 2001

A Competitive Model of Lenggong Valley as a Rural Heritage Destination in Malaysia

Besides rural attraction, Lenggong Valley has been acknowledged as an important archeological attraction in the state of Perak. On 30th June 2012, Lenggong Valley has been declared as the world heritage site by UNESCO for its archaeological heritage which includes four excavation sites divided into two clusters. Cluster 1 consists of the Bukit Bunuh-Kota Tampan core zone and its own buffer zone, while Cluster 2 consists of three core zones, namely Bukit Kepala Gajah, Bukit Gua Harimau and Bukit Jawa, all enclosed within a single buffer zone. For Perak, this recognition is important to attract more visitors to Perak this year, in conjunction with the Visit Perak Year 2012. From a tourism perspective, a place competitiveness can be increased by utilizing the unique resources of a particular place. The aim of this paper is to propose the competitiveness model of the Lenggong Valley. Various models on destination competitiveness will be reviewed

Attributes affecting the level of tourist satisfaction with and loyalty towards theatrical performance in China: Evidence from a qualitative study

This study seeks to explore attributes affecting the level of tourist satisfaction with and loyalty towards theatrical performance in China. Based on four focus group discussions with 31 participants, the study identifies 34 attributes that affect the level of tourist satisfaction with theatrical performance, and groups them into five categories: stage, performance, venue, service, and tourist-related attributes. The findings on tourist loyalty reveal that most of the respondents would not watch the same theatrical performance alone in the future; however, they would recommend it to others. The study concludes with a discussion of the rich and insightful findings and their implications for tourism industry practitioners

Analysis and Evaluation of Common Mobile-specific Marketing Techniques

Tato práce se zaměřuje na vylepšení akvizice uživatelů, retence a zvyšení celkovych příjmů vybrané mobilní aplikace pomocí marketingovych technik typickych pro mobilní aplikace. Teoretická část práce zkoumá, popisuje a vysvětluje stav mobilního marketingu a byznysu mobilních aplikací. V práci vysvětluji vybrané marketingové metody, sdílím názory ostatních odborníků a vysledky dalších vyzkumů. Kromě toho zkoumám a popisuji, jak je využívají nejlepší mobilní aplikace na trhu. Praktická část práce spočívá v experimentování a analyze těchto technik na aplikaci Fitify Workouts & Plans - fitness aplikaci firmy Fitify Workouts s.r.o. Tyto A/B testy byly vytvořeny a vyhodnoceny pomocí nástrojů Firebase Analytics, Google BigQuery a Google Data Studio.This work focuses on improving user acquisition, retention and revenue of selected mobile app by applying mobile-specific marketing techniques. The theoretical part of the study is a combination of exploratory, descriptive and explanatory research about mobile marketing and the business of mobile apps. In the thesis, I explain selected marketing methods, share the opinions of other experts and the results of other researches. Besides that, I observe and analyze whether and how the top grossing mobile apps use them. The practical part of this work consists of experimenting and analyzing these techniques on Fitify Workouts & Plans - a fitness app developed by Fitify Workouts s.r.o. These split testing experiments were created and evaluated with the help of Firebase Analytics, Google BigQuery, and Google Data Studio