【正文】 　　 職工宿舍及食堂 　　　 場區(qū)硬化 　　　 綠化 　　　 大門 　　　 管網(wǎng)建設(shè) 　 　 機器設(shè)備　 　　 2工程其他費用　　　 土地使用費　　　 勘察設(shè)計費　　　 前期準備費　　　 建設(shè)單位管理費　　　 辦公及生活家具購置費　　　 生產(chǎn)人員培訓費　　　 3預備費　　　 4流動資金　　　 5總資金　　　　 資金全部來自企業(yè)自籌。第十二章 經(jīng)濟評價 編制依據(jù)本工程經(jīng)濟評價按照國家計委、建設(shè)部“計投資[1993]530號文件”及國家有關(guān)文件的精神，根據(jù)國家計劃委員會、建設(shè)部發(fā)布的《建設(shè)項目經(jīng)濟評價方法與參數(shù)(第二版)》的要求，參照《建設(shè)項目經(jīng)濟評價方法與參數(shù)應(yīng)用講座》、《投資項目經(jīng)濟咨詢評估指南》、《投資項目可行行研究指南》并結(jié)合實際情況進行編制。財務(wù)評價是根據(jù)國家現(xiàn)行財務(wù)制度和價格的條件下，從排水管理機構(gòu)的財務(wù)角度分析、測算項目的費用及效益，考察項目的獲利能力、償還能力和外匯效果等財務(wù)狀況，以判別項目在財務(wù)上的可行性。 財務(wù)評價u 項目計算期：依據(jù)項目使用期較長的特點，項目計算期按16年計算，其中建設(shè)期1年，運營期15年。u 能源消耗費：，；水費按全年用水量為1920m3，；u 工資及福利費：全廠定員10人，21000元/。u 修理維護費：折舊費%=1萬元u 固定資產(chǎn)折舊：取殘值率為5%，建筑物按照50年計算，設(shè)備按照15年計算。采用直線折舊法計算。u 所得稅：按利潤總額的25%計算。u 所需總成本詳見附表《總成本費用表》。u 。u 資金來源為：企業(yè)自籌。u 詳見附表投資計劃與資金籌措表。對于該項目，以以往工作情況進行預測。財務(wù)平衡及財務(wù)盈利性分析財務(wù)現(xiàn)金流量表系將全部投資或自籌資金作為計算基礎(chǔ)，用于計算全部投資所得財務(wù)內(nèi)部收益率(FIRR)，財務(wù)凈現(xiàn)值(FNPV)及投資回收期等評價指標，考察項目全部投資及自有資金的盈利能力。損益表反映項目計算期內(nèi)，各年利潤額、所得稅及稅后利潤的分配情況，用以計算投資利潤率和資本金利潤率等指標。各項經(jīng)濟指標見下表：財務(wù)經(jīng)濟指標匯總表項目計算值稅前財務(wù)內(nèi)部收益率%稅前財務(wù)凈現(xiàn)值稅前投資回收期投資利潤率%投資利稅率%財務(wù)內(nèi)部收益率反映項目以每年的凈收益歸還投資以后，所能獲得的最大投資利息率。財務(wù)基準收益率是建設(shè)項目評價財務(wù)內(nèi)部收益率指標的基準判據(jù)，是行業(yè)內(nèi)投資資金的邊界收益率。本項目的財務(wù)內(nèi)部收益率大于基準收益率10%，凈現(xiàn)值大于0；全部投資的靜態(tài)回收期小于行業(yè)基準值，說明項目投資能夠在規(guī)定的時間內(nèi)得到回收。據(jù)此判定項目在財務(wù)上可行。不確定分析工程項目經(jīng)濟評價所采用的數(shù)據(jù)，除來源于現(xiàn)行的切合實際的資料外，尚存在一定程度的不確定性。為分析不確定因素對財務(wù)評價指標的影響程度，需進行敏感性分析。敏感性分析的目的是找出項目的敏感因素，并確定其敏感程度，已預測項目承擔的風險。結(jié)合本項目的具體情況，確定固定資產(chǎn)投資、水價及經(jīng)營成本三個要素，變化幅度為177。20%、177。15%、177。10%、和177。5%時，財務(wù)內(nèi)部收益率的影響程度見敏感性分析數(shù)據(jù)表及格敏感性分析圖:敏感性分析數(shù)據(jù)表分析因素財務(wù)內(nèi)部收益率(%)變動因素20%15%10%5%基本值5%10%15%20%固定資產(chǎn)投資經(jīng)營成本收入狀況計算結(jié)果表明：銷售收入的變化對財務(wù)內(nèi)部收益率影響較大，因此制定合理的排放收費標準是項目可行的關(guān)鍵，同時也應(yīng)控制固定資產(chǎn)投資和降低經(jīng)營成本。經(jīng)濟評價結(jié)論通過財務(wù)各項綜合分析，%，高于基準收益率10%，在計算期內(nèi)能夠按規(guī)定收回投資，表明項目有償還能力；根據(jù)不確定分析，項目具有抗風險能力，因此項目在財務(wù)上可行。項目的財務(wù)評價可行，效益顯著，因此本項目在經(jīng)濟上是可行的。第十三章 結(jié)論項目的建設(shè)從經(jīng)濟效益分析，項目盈利狀況良好，抗風險能力較強，并隨著經(jīng)濟的發(fā)展，城市汽車保有量的迅速增加，企業(yè)的營業(yè)收入也必將增加。從社會效益分析，隨著汽車數(shù)量的不斷增加，汽車修理已經(jīng)成為社會中不可或缺的組成部分。同時，項目的建設(shè)能夠拓寬當?shù)氐木蜆I(yè)渠道，改善下新營村的就業(yè)環(huán)境，為當?shù)氐哪贻p人提供新的就業(yè)機會。在項目的建設(shè)的技術(shù)分析，可知：交通方便，車流量大，利于企業(yè)的經(jīng)營建設(shè)，基礎(chǔ)設(shè)施齊全，利于項目的建設(shè)；不會造成環(huán)境污染，起到環(huán)境的保護作用；勞動資源豐富，利于企業(yè)員工的雇傭。綜上分析，項目的建設(shè)無論是經(jīng)濟效益還是社會效益都是可行的。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(jīng)到了尾聲。或許是愧疚于自己似乎把轉(zhuǎn)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(yīng)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。