【正文】 （最新版）有關規(guī)定進行分析評價。 、費用的計算按國家最新版財稅制度規(guī)定執(zhí)行。 、產出物價格主要投入物以目前市場價格為依據，預測到建設期末；主要產出物價格以同類企業(yè)產品出廠價計算。 屠宰加工廠需繳納增值稅，稅率17％，城市維護建設稅、教育費附加、價格調控基金、河道工程維護建設稅分別按增值稅的7％、3％、％、1％計算，估計正常年（第7年）銷售稅金及附加為621萬元。詳見附表ABC8。 項目正常年（第7年）估算總成本費用7601萬元。 總成本費用估算說明： A直接材料消耗 B燃料動力消耗：生產用燃料動力消耗按項目設計生產規(guī)模及產品的消耗定額估算，生活用燃料動力消耗按實際需要估算。直接材料消耗及燃料動力消耗估算。 C工資及福利費：職工工資按1000元/人 月計算，福利費按工資總額的14％計提。 D養(yǎng)老保險金：按工資的20％計提。 E財產保險金: ‰ 計提。 F建筑維修費、設備保養(yǎng)費、車輛維修費：分別按其原值的2％、3％、5％計。 G固定資產折舊和無形遞延資產攤銷估算： 固定資產投資中，工程費用進入固定資產原值，其它費用進入遞延資產原值。預備費用、調節(jié)稅及利息分別攤入固定資產和遞延資產原值。 固定資產折舊采用平均年限法分類折舊，房屋建筑物折舊年限按30年，設備折舊年限按14年，車輛折舊年限8年。殘值率5％。 遞延資產按10年平均攤銷。 H銷售費用：按銷售收入的3％計提。 J管理費用：按銷售收入的2％計提。 項目正常年利潤總額為502萬元，年繳納所得稅165萬元。 投資利潤率＝利潤總額/總投資 100％＝％ 計算結果表明本項目從靜態(tài)上考慮具有一定的盈利能力，％，％，均大于行業(yè)基準收益率，財務凈現(xiàn)值（ic＝12％），表明本項目從動態(tài)上考慮在財務上是可行的。 根據本行業(yè)的特點，本項目在計算期內最有可能發(fā)生變化的有產品價格、原材料價格、固定資產投資，各單因素變化 177。 10％的財務敏感性分析結果見表14－1. 財務敏感性分析表表14－1 項目基本方案產品價格177。 10％原材料價格177。 10％固定資產投資177。 10％財務內部收益率％ 較基本方案增減％＋－－＋－＋ 由表14－1可以看出，本項目財務內部收益率對產品價格和原材料價格反應最為敏感，對固定資產投資最不敏感。 本項目財務內部收益率達到臨界點時，各因素變化幅度為：產品價格降低約8％左右，原材料價格提高約9％左右，表明本項目具有一定的抗風險能力。 項目的建設對于開發(fā)河南省的優(yōu)質生豬資源，變資源優(yōu)勢為商品優(yōu)勢，提高豬肉的附加值，豐富城鄉(xiāng)居民的菜籃子，促進河南省養(yǎng)豬業(yè)的發(fā)展具有十分重要的意義。 項目實施后，某某縣直接受益農戶達18000戶，對促進某某縣及周邊縣區(qū)養(yǎng)豬業(yè)的發(fā)展，增加農民收入、振興農村經濟，加快農民脫貧致富奔小康、建設社會主義和諧社會步伐意義重大。 項目建成后，可直接增加約200個就業(yè)崗位，對于解決下崗職工和農村富余勞動力再就業(yè)，促進社會安定具有十分重要的作用。 第十五章 結論與建議 結論本項目是在黨中央國務院高度重視建設社會主義新農村、我省全力實現(xiàn)中原崛起的新形勢下提出的，無論從落實科學發(fā)展觀的高度、從構建和諧中原的高度，還是從國家對“三農”的關注程度、激勵農民快速奔小康的角度來看，建設本項目都具有重要的現(xiàn)實意義。項目選擇符合國家產業(yè)結構調整政策，建設規(guī)模適中，投資結構合理，產品市場前景廣闊，社會效益顯著。是落實中央科學發(fā)展觀，統(tǒng)籌兼顧可持續(xù)發(fā)展戰(zhàn)略的又一大膽實踐。項目規(guī)劃遵循資源節(jié)約、環(huán)境友好的方針，能夠充分保證地方經濟又好又快發(fā)展。項目建設有利于促進當地產業(yè)結構調整和經濟發(fā)展，拉長產業(yè)鏈條，推進農業(yè)產業(yè)化進程，增加農民收入，增加地方財政收入，增加就業(yè)崗位，加速城鎮(zhèn)化進程，為建設社會主義新農村做出新的貢獻。項目財務內部收益率、投資利潤率、投資利稅率均高于行業(yè)基準水平，財務凈現(xiàn)值大于0，投資回收期短于行業(yè)基準投資回收期，且具有一定的抗風險能力。 綜合以上研究，該項目是可行的。 建議本項目有較好的經濟效益、社會效益和生態(tài)效益，財務評價符合項目要求，項目可行。本報告提出以下建議：在項目可行性研究報告?zhèn)浒负?，項目承辦單位抓緊時間進行設計招標，選拔優(yōu)秀的設計隊伍，選擇優(yōu)秀的設計方案，推進項目的順利實施。企業(yè)要面向國內、國際兩個市場，積極調整優(yōu)化結構。借助本項目鞏固和加強產業(yè)社會化服務體系建設，提升企業(yè)的組織化程度。積極開拓國內、國際市場，強化銷售意識，形成以“名牌”為主體的市場競爭優(yōu)勢，增強市場競爭力，掌握市場主動權，確保銷售渠道的穩(wěn)定性與暢通性，做大作強企業(yè)，使企業(yè)永遠充滿生機。綜上所述，項目可行，建議盡快實施。g an employment tribunal claimEmployment tribunals sort out disagreements between employers and employees.You may need to make a claim to an employment tribunal if: you don39。t agree with the disciplinary action your employer has taken against you your employer dismisses you and you think that you have been dismissed unfairly.For more information about dismissal and unfair dismissal, seeDismissal.You can make a claim to an employment tribunal, even if you haven39。tappealedagainst the disciplinary action your employer has taken against you. However, if you win your case, the tribunal may reduce any pensation awarded to you as a result of your failure to appeal.Remember that in most cases you must make an application to an employment tribunal within three months of the date when the event you are plaining about happened. If your application is received after this time limit, the tribunal will not usually accept it.If you are worried about how the time limits apply to you, take advice from one of the organisations listed underFurther help.Employment tribunals are less formal than some other courts, but it is still a legal process and you will need to give evidence under an oath or affirmation.Most people find making a claim to an employment tribunal challenging. If you are thinking about making a claim to an employment tribunal, you should get help straight away from one of the organisations listed underFurther help.If you are being represented by a solicitor at the tribunal, they may ask you to sign an agreement where you pay their fee out of your pensation if you win the case. This is known as adamagesbased agreement. In England and Wales, your solicitor can39。t charge you more than 35% of your pensation if you win the case.If you are thinking about signing up for a damagesbased agreement, you should make sure you39。re clear about the terms of the agreement. It might be best to get advice from an experienced adviser, for example, at a Citizens Advice Bureau. To find your nearest CAB, including those that give advice by , click onnearest CAB.For more information about making a claim to an employment tribunal, seeEmployment tribunals.The (lack of) air up there Watch mCayman Islandsbased Webb, the head of Fifa39。s antiracism taskforce, is in London for the Football Association39。s 150th anniversary celebrations and will attend City39。s Premier League match at Chelsea on Sunday.I am going to be at the match tomorrow and I have asked to meet Yaya Toure, he told BBC Sport.For me it39。s about how he felt and I would like to speak to him first to find out what his experience was.Uefa hasopened disciplinary proceedings against CSKAfor the racist behaviour of their fans duringCity39。s 21 win.Michel Platini, president of European football39。s governing body, has also ordered an immediate investigation into the referee39。s actions.CSKA said they were surprised and disappointed by Toure39。s plaint. In a statement the Russian side added: We found no racist insults from fans of CSKA.Age has reached the end of the beginning of a word. May be guilty in his seems to passing a lot of different life became the appearance of the same day。 May be back in the past, to oneself the paranoid weird belief disillusionment, these days, my mind has been very messy, in my mind constantly. Always feel oneself should go to do something, or write something. Twenty years of life trajectory deeply shallow, suddenly feel something, do it.　　一字開頭的年齡已經到了尾聲?；蛟S是愧疚于自己似乎把轉瞬即逝的很多個不同的日子過成了同一天的樣子；或許是追溯過去，對自己那些近乎偏執(zhí)的怪異信念的醒悟，這些天以來，思緒一直很凌亂，在腦海中不斷糾纏?？傆X得自己自己似乎應該去做點什么，或者寫點什么。二十年的人生軌跡深深淺淺，突然就感覺到有些事情，非做不可了。The end of our life, and can meet many things really do?　　而窮盡我們的一生，又能遇到多少事情是真正地非做不可？During my childhood, think lucky money and new clothes are necessary for New Year, but as the advance of the age, will be more and more found that those things are optional。 Junior high school, thought to have a crush on just means that the real growth, but over the past three years later, his writing of alumni in peace, suddenly found that isn39。t really grow up, it seems is not so important。 Then in high school, think don39。t want to give vent t