【正文】 ，其中建設(shè)期1年，第2年達(dá)到設(shè)計生產(chǎn)能力。(4)基準(zhǔn)收益率按9%確定。 銷售（營業(yè)）收入、銷售（營業(yè)）稅金和附加估算 銷售（營業(yè)）收入本項目新建達(dá)產(chǎn)后每年可出欄生豬20萬頭，每頭平均售價1005元，年可實現(xiàn)銷售收入20100萬元。 銷售（營業(yè)）稅金及附加 根據(jù)國家稅法的有關(guān)規(guī)定，本項目免征增值稅。 總成本及經(jīng)營成本估算 單位產(chǎn)品生產(chǎn)成本估算 。 項目總成本估算。(1)固定資產(chǎn)折舊采用分類平均年限法進(jìn)行計算，其中建筑物按20年計提，儀器設(shè)備等按10年計提，殘值率按5%計算。無形資產(chǎn)及其他資產(chǎn)按10年攤銷。(2)。(3)修理費按固定資產(chǎn)折舊的50%計取。(4)其它費用：、。 經(jīng)營成本估算。 財務(wù)效益分析 盈利能力分析①。②資本金凈利潤率=平均凈利潤/總投資100% =%。③總投資收益率=平均息稅前利潤/總投資100%=%。 ④投資回收期：、。⑤財務(wù)內(nèi)部收益率：%、%。均高于行業(yè)基準(zhǔn)收益率9％,說明項目在財務(wù)上是可行的。⑥財務(wù)凈現(xiàn)值(ic=9%)：,，均大于零。 不確定性分析 盈虧平衡分析根據(jù)項目成本、收入、稅金資料，得出項目以生產(chǎn)能力表示的盈虧平衡點為：BEP(生產(chǎn)能力)利用率=100%=%% 時企業(yè)就可保本,風(fēng)險較小。 敏感性分析本項目做了投資、銷售價格、經(jīng)營成本分別增加5%、10％，降低5%、10％對財務(wù)內(nèi)部收益率的影響程度的敏感性分析。敏感性分析表序號不確定因素變化因素稅后內(nèi)部收益率稅后財務(wù)凈現(xiàn)值　基本方案　% 1銷售收入10 5 5% 10% 2經(jīng)營成本10% 5% 5 10 3建設(shè)投資10% 5% 5% 10% 從結(jié)果看，各因素的變化都不同程度地影響內(nèi)部收益率和財務(wù)凈現(xiàn)值的水平，其中經(jīng)營成本的變化對項目最為敏感，其次為產(chǎn)品銷售收入，對建設(shè)投資的變化相對不敏感。最敏感因素銷售收入增加10%，%，表明項目實施后，其抗風(fēng)險能力較強(qiáng)。 財務(wù)評價結(jié)論綜上所述，財務(wù)內(nèi)部收益率高于行業(yè)基準(zhǔn)收益率，各項評價指標(biāo)均高于行業(yè)基準(zhǔn)指標(biāo)，說明該項目具有較好的經(jīng)濟(jì)效益。由不確定性分析看，%，各單因素變化對內(nèi)部收益率的影響結(jié)果表明該項目具有一定的抗風(fēng)險能力。因此，該項目在財務(wù)上是可行的。 社會效益分析本項目通過有效的產(chǎn)業(yè)組織與運作，以產(chǎn)業(yè)化經(jīng)營方式，以市場為導(dǎo)向，以養(yǎng)殖為核心，以廣大農(nóng)戶為基礎(chǔ)，以科技為手段，以創(chuàng)新為動力，通過項目為載體，使產(chǎn)業(yè)鏈條上的各環(huán)節(jié)企業(yè)有較好的利益連接，產(chǎn)生了明顯的經(jīng)濟(jì)、社會和生態(tài)效益。本項目建成后，除了項目本身吸收220多名城鄉(xiāng)勞動力就業(yè)外（），帶動了周邊旗縣市區(qū)3000多戶生豬養(yǎng)殖戶進(jìn)入農(nóng)牧業(yè)產(chǎn)業(yè)化，戶均純收入萬元以上，步入長期穩(wěn)步脫貧之路。本項目建成后，可直接轉(zhuǎn)化豬糞約50萬余噸，達(dá)到了養(yǎng)豬垃圾零排放，實現(xiàn)了發(fā)展生產(chǎn)與保護(hù)環(huán)境有效統(tǒng)一，企業(yè)效益和社會效益的統(tǒng)一。烏蘭察布市生豬養(yǎng)殖業(yè)起步早，但發(fā)展步伐緩慢，一直是分散、小型為主，本項目建成后，為生豬養(yǎng)殖規(guī)模化、集約化、科學(xué)化、標(biāo)準(zhǔn)化、品牌化建設(shè)作出典型示范，提升了烏蘭察布市生豬產(chǎn)業(yè)化經(jīng)營水平。壯大主導(dǎo)產(chǎn)業(yè)，促進(jìn)結(jié)構(gòu)調(diào)整分析烏蘭察布市生豬養(yǎng)殖業(yè)發(fā)展歷史悠久，早在十幾年前已提出大力發(fā)展生豬養(yǎng)殖業(yè)，并采取了一些措施，取得了一定的成效，但因諸多因素，一度發(fā)展起來的生豬產(chǎn)業(yè)漸漸萎縮。豬肉由自給不足，變?yōu)榭客獾卣{(diào)劑。因此，大力推廣標(biāo)準(zhǔn)化高效生豬養(yǎng)殖技術(shù)，是項目建設(shè)區(qū)（烏蘭察布市）發(fā)展生豬產(chǎn)業(yè)的關(guān)鍵。通過本項目的實施可有效擴(kuò)大烏蘭察布市化生豬養(yǎng)殖規(guī)模，走生豬產(chǎn)業(yè)化、區(qū)域化、標(biāo)準(zhǔn)化、集約化經(jīng)營之路，壯大生豬產(chǎn)業(yè)，同時對烏蘭察布市種植業(yè)結(jié)構(gòu)調(diào)整和產(chǎn)品品質(zhì)的提高將起到積極作用。 建設(shè)現(xiàn)代農(nóng)業(yè)，促進(jìn)產(chǎn)業(yè)化發(fā)展等長期以來，我國生豬飼養(yǎng)以農(nóng)戶散養(yǎng)為主，約占飼養(yǎng)總量的80%左右，以商品生產(chǎn)為目的規(guī)?；B(yǎng)殖發(fā)展緩慢。在廣大農(nóng)戶分散飼養(yǎng)的生產(chǎn)方式下，對長期制約畜牧業(yè)發(fā)展的重大動物疫病的防控難度和成本是非常大的。要降低生豬養(yǎng)殖疫病風(fēng)險、生產(chǎn)成本和環(huán)保壓力，關(guān)鍵要在發(fā)展規(guī)?；B(yǎng)殖上找出路。另外隨著我國加入WTO，千家萬戶小生產(chǎn)與千變?nèi)f化大市場不適應(yīng)的矛盾日益突出。大力發(fā)展農(nóng)牧業(yè)產(chǎn)業(yè)化經(jīng)營，不斷提高農(nóng)牧業(yè)組織化程度的要求起越來越迫切。實踐證明，以肉類加工為依托，建設(shè)緊密型養(yǎng)殖與加工利益相聯(lián)結(jié)的產(chǎn)業(yè)模式，擴(kuò)大規(guī)?；i養(yǎng)殖，走生豬產(chǎn)業(yè)化、區(qū)域化、標(biāo)準(zhǔn)化、集約化經(jīng)營，才是生豬產(chǎn)業(yè)健康發(fā)展之路。本項目直接帶動的養(yǎng)殖基地主要在集寧區(qū)周邊、察右前旗二十號地、察右后旗賁紅鎮(zhèn)等地，通過本項目的示范作用，可間接帶動察右中旗、興和縣等具有一定養(yǎng)豬基礎(chǔ)的旗縣走生豬產(chǎn)業(yè)化發(fā)展的道路。帶動農(nóng)戶本項目建成后，帶動了周邊旗縣市區(qū)3000多戶生豬養(yǎng)殖戶進(jìn)入生豬養(yǎng)殖產(chǎn)業(yè)化鏈條，戶均養(yǎng)豬純收入達(dá)6000元以上，步入長期穩(wěn)步脫貧之路。、農(nóng)業(yè)增效評價農(nóng)民增收通過養(yǎng)豬產(chǎn)生的有機(jī)肥用于種植業(yè)，不但可以改善土壤，增加產(chǎn)量，而且可以提高農(nóng)產(chǎn)品的質(zhì)量，間接增加收入。農(nóng)業(yè)增效 通過本項目的實施，可加快烏蘭察布市生豬產(chǎn)業(yè)化發(fā)展，使生豬產(chǎn)業(yè)真正成為集寧區(qū)農(nóng)牧業(yè)的主導(dǎo)產(chǎn)業(yè)，同時農(nóng)戶通過養(yǎng)豬產(chǎn)生的有機(jī)肥用于種植業(yè)，不但可以改善土壤，增加產(chǎn)量，而且可以提高農(nóng)產(chǎn)品的質(zhì)量，加快項目區(qū)農(nóng)產(chǎn)品綠色化進(jìn)程。因此建議政府給予有效的扶持，使項目早日投產(chǎn)見效。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