【正文】 突然想到那件藍(lán)格子襯衫；那些被折成各種各樣形狀的信紙；那段從街角深巷伊始的友誼；還有那場還沒有開始就宣告了終結(jié)的邂逅計(jì)劃……那些年那些天的非做不可，終于和青春一樣，都將在我們的人生中謝幕。 Have declared the end of the encounter that haven39。 Those were broken into various shapes of stationery。那些曾經(jīng)所謂的非做不可，只是青蔥年華里自己給自己注射的一支強(qiáng)心劑，或者說，是自以為是的精神寄托罷了。也曾經(jīng)好像已經(jīng)下定了決心去做某件事，但更多的時(shí)候是最后又打起了退堂鼓。s time, your ideas are always special to clear. Want, want, line is clear, as if nothing could shake his. Also once seemed to be determined to do something, but more often is he backed out at last. Dislike his cowardice, finally found that there are a lot of love, there are a lot of miss, like shadow really have been doomed. Those who do, just green years oneself give oneself an arm injection, or is a selfrighteous spiritual.　　一個(gè)人的時(shí)候，自己的想法總是特別地清晰。Originally, this world, can produce a chemical reaction to an event, in addition to resolutely, have to do, and time.　　原來，這個(gè)世界上，對(duì)某個(gè)事件能產(chǎn)生化學(xué)反應(yīng)的，除了非做不可的堅(jiān)決，還有，時(shí)間。t want to give vent to out your inner voice can be in the high school children of the feelings in a period, but was eventually infarction when graduation party in the throat, later again stood on the pitch he has sweat profusely, looked at his thrown a basketball hoops, suddenly found himself has already can39。t really grow up, it seems is not so important。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?？傆X得自己自己似乎應(yīng)該去做點(diǎn)什么，或者寫點(diǎn)什么。 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。s actions.CSKA said they were surprised and disappointed by Toure39。s 21 win.Michel Platini, president of European football39。for the racist behaviour of their fans durings about how he felt and I would like to speak to him first to find out what his experience was.Uefa hass 150th anniversary celebrations and will attend City39。Employment tribunals.The (lack of) air up there Watch mCayman Islandsbased Webb, the head of Fifa39。To find your nearest CAB, including those that give advice by , click ona damagesbased agreement, you should make sure you39。t charge you more than 35% of your pensation Further 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 aagainst 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 undert your employer dismisses you and you think that you have been dismissed unfairly.For more information about dismissal and unfair dismissal, see you don39。各景區(qū)要建立目標(biāo)考核責(zé)任制，推進(jìn)員工培訓(xùn)工作的開展和經(jīng)營管理水平的提高。因此，主管部門要高度重視和全力支持柳宗元故里柳隱山自然風(fēng)景區(qū)旅游開發(fā)項(xiàng)目的人才引進(jìn)和培訓(xùn)工作，積極招納有才干、懂市場、善經(jīng)營、會(huì)管理的旅游賢才?，F(xiàn)存的有障觀瞻、污染環(huán)境和妨礙游覽的建筑物和企業(yè)，應(yīng)按規(guī)劃要求限期拆除、改造或遮掩。因此，一切建設(shè)活動(dòng)和內(nèi)容都要嚴(yán)格按照相關(guān)旅游發(fā)展總體規(guī)劃和本報(bào)告確定的總體規(guī)劃和建設(shè)方案進(jìn)行，不許隨意亂建，堅(jiān)決杜絕建設(shè)性破壞。通過積極參加各類旅游交易會(huì)、展銷會(huì)，逐步提高柳宗元故里柳隱山自然風(fēng)景區(qū)旅游開發(fā)的知名度和吸引力，從而有效奪占市場份額，拓展發(fā)展空間。投資建設(shè)及具體營運(yùn)要在保證工程和服務(wù)質(zhì)量的前提下，嚴(yán)格控制成本，避免資金浪費(fèi)。地方政府要根據(jù)自身財(cái)力狀況，支持項(xiàng)目基礎(chǔ)設(shè)施建設(shè)。，嚴(yán)格控制成本要制定優(yōu)惠政策，通過合資、合作、獨(dú)資和股份制等多種融資渠道和經(jīng)營方式，吸引企業(yè)、個(gè)人和外資參與項(xiàng)目基礎(chǔ)設(shè)施和旅游服務(wù)設(shè)施建設(shè)和經(jīng)營，探索一條在政府引導(dǎo)下主要依靠社會(huì)資金開發(fā)建設(shè)旅游景區(qū)的路子。要特別強(qiáng)調(diào)項(xiàng)目規(guī)劃的權(quán)威性和嚴(yán)肅性，杜絕任何部門和個(gè)人違規(guī)開發(fā)、違規(guī)建設(shè)，造成不良后果的要依法追究責(zé)任。綜合以上財(cái)務(wù)評(píng)價(jià)和國民經(jīng)濟(jì)評(píng)價(jià)結(jié)果，本項(xiàng)目財(cái)務(wù)收益和國民經(jīng)濟(jì)效益均較好，且項(xiàng)目產(chǎn)品為旅游業(yè)發(fā)展所急需，完全符合國家西部大開發(fā)戰(zhàn)略和有關(guān)產(chǎn)業(yè)政策，故應(yīng)予以及早批準(zhǔn)立項(xiàng)、投資建設(shè)。同時(shí)，柳宗元故里柳隱山自然風(fēng)景區(qū)旅游的開發(fā)建設(shè)，可以彌補(bǔ)全省乃至全中國地區(qū) 旅游熱點(diǎn)的不足，促進(jìn)該區(qū)域旅游業(yè)的發(fā)展。研究結(jié)果表明，從項(xiàng)目的地點(diǎn)、功能、標(biāo)準(zhǔn)和相應(yīng)的市場需求狀況來看，建設(shè)本項(xiàng)目是必要的和可行的。項(xiàng)目擬建地域旅游資源優(yōu)勢突出，投資環(huán)境和經(jīng)營條件有利，位置選擇得當(dāng)，交通便利，用地寬裕，水、電通過技術(shù)措施即可解決；建設(shè)規(guī)模適中，配套設(shè)施完善，空間布局與功能分區(qū)合理，保障措施有力，實(shí)施計(jì)劃目標(biāo)明確而又具體可行；投資估算準(zhǔn)確，財(cái)務(wù)評(píng)價(jià)客觀，預(yù)期效益顯著，只要積極促銷，加強(qiáng)成本費(fèi)用控制，善于經(jīng)營管理，財(cái)務(wù)收益稱佳。一個(gè)名不見經(jīng)傳的地方，一旦和特色文化聯(lián)系在一起，它就會(huì)獲得當(dāng)之無愧的聲望和雄厚的經(jīng)濟(jì)效益，充分開發(fā)利用祖先留給我們的豐富的遺產(chǎn)資源，做到高起點(diǎn)、高檔次、大氣魄、大手筆，就一定能獲得大發(fā)展、大回報(bào)。成本的變動(dòng)將直接影響企業(yè)的利潤，投資回收期等指標(biāo)，公司將采取科學(xué)的成本核算制度，將成本降至最低點(diǎn)，同時(shí)采取其他各種促銷手段，增加營業(yè)收入，以沖抵由于成本增加給公司項(xiàng)目帶來的利潤損失，爭取盡早收回投資。針對(duì)這種情況，一方面須重視保護(hù)自然資源、人文資源，創(chuàng)建獨(dú)具特色的旅游區(qū)；另一方面須從各個(gè)方面，利用現(xiàn)代化手段加強(qiáng)宣傳促銷力度。國內(nèi)外市場波動(dòng)變化因素主要表現(xiàn)為兩個(gè)方面：區(qū)域產(chǎn)生的經(jīng)濟(jì)危機(jī)，導(dǎo)致旅游市場不景氣；旅游景區(qū)的逐漸增多，造成爭奪客源的競爭。由于柳宗元故里柳隱山自然風(fēng)景區(qū)旅游開發(fā)項(xiàng)目具有其他旅游區(qū)無可比擬的自然資源和人文資源，對(duì)游客有著巨大的吸引力，加之本州洲的持續(xù)發(fā)展戰(zhàn)略。 根據(jù)國家開發(fā)西部、大力發(fā)展旅游產(chǎn)業(yè)的精神，以及實(shí)施長期假期的政策（即春節(jié)、五一、國慶）無疑為旅游項(xiàng)目的發(fā)展提供了良好的宏觀環(huán)境。項(xiàng)目實(shí)施計(jì)劃期9年內(nèi)（建設(shè)期1年，經(jīng)營期8年），凈利潤125461萬元。也有利于改善投資環(huán)境，擴(kuò)大對(duì)外開放，提高永濟(jì)市的知名度。這樣通過柳宗元故里柳隱山自然風(fēng)景區(qū)旅游開發(fā)項(xiàng)目的建設(shè)，既可以解決永濟(jì)市部分城鎮(zhèn)人口的就業(yè)問題，還能為當(dāng)?shù)剞r(nóng)民中的部分剩余勞動(dòng)力提供一個(gè)就業(yè)機(jī)會(huì)?！?增加就業(yè)崗位旅游業(yè)是一個(gè)勞動(dòng)密集型產(chǎn)業(yè)，能夠提供大量直接和間接的就業(yè)機(jī)會(huì)。但當(dāng)?shù)啬壳皩?duì)旅游資源的粗放利用，不利于可持續(xù)發(fā)展。隨著基礎(chǔ)設(shè)施的逐步完善，當(dāng)?shù)氐耐顿Y環(huán)境也會(huì)大為改善，從而進(jìn)一步推動(dòng)永濟(jì)市的對(duì)外開放?？紤]到永濟(jì)市的旅游業(yè)剛剛起步，目前還沒有發(fā)展成大產(chǎn)業(yè)，這里采用3作為間接收入的倍數(shù)，則項(xiàng)目給當(dāng)?shù)貛淼穆糜伍g接收入如下表。柳宗元故里柳隱山自然風(fēng)景區(qū)旅游開發(fā)項(xiàng)目建成后，將極大的促進(jìn)永濟(jì)市的經(jīng)濟(jì)發(fā)展。20%的變化范圍內(nèi)，項(xiàng)目的內(nèi)部收益率都大于8%，表明項(xiàng)目抗風(fēng)險(xiǎn)能力較強(qiáng)，在項(xiàng)目經(jīng)營建設(shè)過程中只要嚴(yán)格控制投資規(guī)模并且始終注意客源市場的開拓工作，保證有充沛的客流量，項(xiàng)目是可行的。根據(jù)財(cái)務(wù)報(bào)表和其他報(bào)表中數(shù)據(jù)，可以得出下面的財(cái)務(wù)敏感性分析表。影響經(jīng)濟(jì)效益的因素很多，敏感性分析通常選擇對(duì)投資項(xiàng)目資金流量起主要作用的因素，如投資、成本、價(jià)格、規(guī)模、建設(shè)周期等，研究這些因素發(fā)生變化時(shí)對(duì)經(jīng)濟(jì)效益指標(biāo)的影響及影響程度，我們?cè)诒緢?bào)告中主要分析投資額、銷售收入二者的變動(dòng)對(duì)內(nèi)部收益率的影響。表明項(xiàng)目抗風(fēng)險(xiǎn)能力較強(qiáng)。在不確定性分析中，投資者可以通過盈虧平衡分析，判斷擬建柳宗元故里柳隱山自然風(fēng)景區(qū)旅游開發(fā)項(xiàng)目能夠承受多大風(fēng)險(xiǎn)而不致發(fā)生虧損。盈虧平衡分析也叫保本分析、收支平衡分析、損益臨界分析，它是根據(jù)項(xiàng)目正常生產(chǎn)年份的產(chǎn)量、成本、產(chǎn)品銷售價(jià)格和稅金等數(shù)據(jù)，計(jì)算分析產(chǎn)量、成本和盈利三者之間的關(guān)系，確定銷售總收入等于生產(chǎn)總成本時(shí)即盈虧平衡點(diǎn)的一種方法。一般來說，不確定因素和風(fēng)險(xiǎn)存在是不可避免的，因此，我們?cè)谧鲐?cái)務(wù)效益評(píng)估的同時(shí)，需要對(duì)柳宗元故里柳隱山自然風(fēng)景區(qū)旅游開發(fā)項(xiàng)目進(jìn)行不確定性分析。因此，無論采用哪種方法對(duì)柳宗元故里柳隱山自然風(fēng)景區(qū)旅游開發(fā)項(xiàng)目進(jìn)行財(cái)務(wù)效益評(píng)估時(shí)，總是有一些不確定性的因素。凈現(xiàn)值：0說明項(xiàng)目可接受，故項(xiàng)目可行。內(nèi)部收益率：通過現(xiàn)金流量表計(jì)算出該項(xiàng)目的內(nèi)部收益率（IRR）%基準(zhǔn)收益率8%，說明項(xiàng)目可行性較高。繳納稅金和稅率：按稅法規(guī)定，該項(xiàng)目營業(yè)稅的適用稅率為5%，城市維護(hù)建設(shè)稅為營業(yè)稅的1%，所得稅為33%。開發(fā)時(shí)序：項(xiàng)目總共分三期開發(fā)，柳宗元故里柳隱山自然風(fēng)景區(qū)開發(fā)期為1年。十 投資估算與經(jīng)濟(jì)分析■ 所有設(shè)備價(jià)格均依據(jù)廠家報(bào)價(jià)和市場詢價(jià)；■ 建筑工程采用本省省本市地區(qū)當(dāng)?shù)赝惞こ填惐确ㄟM(jìn)行估算；■ 國家有關(guān)建設(shè)項(xiàng)目投資估算的規(guī)定；本經(jīng)濟(jì)分析只對(duì)柳宗元故里柳隱山自然風(fēng)景區(qū)項(xiàng)目做詳細(xì)分析。資本運(yùn)營的第二步是：在規(guī)劃的近中期階段，通過資產(chǎn)重組（將旅游投資開發(fā)公司與飯店投資管理公司合并重