ANNEX 2
UNDERSTANDING ON RULES AND PROCEDURES
GOVERNING THE SETTLEMENT OF DISPUTES
Members hereby agree as follows:
Article 1
Coverage and Application
1. The rules and procedures of this Understanding shall apply to disputes brought pursuant to the consultation and dispute settlement provisions of the agreements listed in Appendix 1 to this Understanding (referred to in this Understanding as the "covered agreements"). The rules and procedures of this Understanding shall also apply to consultations and the settlement of disputes between Members concerning their rights and obligations under the provisions of the Agreement Establishing the World Trade Organization (referred to in this Understanding as the "WTO Agreement") and of this Understanding taken in isolation or in combination with any other covered agreement.
2. The rules and procedures of this Understanding shall apply subject to such special or additional rules and procedures on dispute settlement contained in the covered agreements as are identified in Appendix 2 to this Understanding. To the extent that there is a difference between the rules and procedures of this Understanding and the special or additional rules and procedures set forth in Appendix 2, the special or additional rules and procedures in Appendix 2 shall prevail. In disputes involving rules and procedures under more than one covered agreement, if there is a conflict between special or additional rules and procedures of such agreements under review, and where the parties to the dispute cannot agree on rules and procedures within 20 days of the establishment of the panel, the Chairman of the Dispute Settlement Body provided for in paragraph 1 of Article 2 (referred to in this Understanding as the "DSB"), in consultation with the parties to the dispute, shall determine the rules and procedures to be followed within 10 days after a request by either Member. The Chairman shall be guided by the principle that special or additional rules and procedures should be used where possible, and the rules and procedures set out in this Understanding should be used to the extent necessary to avoid conflict.
Article 2
Administration
1. The Dispute Settlement Body is hereby established to administer these rules and procedures and, except as otherwise provided in a covered agreement, the consultation and dispute settlement provisions of the covered agreements. Accordingly, the DSB shall have the authority to establish panels, adopt panel and Appellate Body reports, maintain surveillance of
implementation of rulings and recommendations, and authorize suspension of concessions and
other obligations under the covered agreements. With respect to disputes arising under a covered agreement which is a Plurilateral Trade Agreement, the term "Member" as used herein shall refer only to those Members that are parties to the relevant Plurilateral Trade Agreement. Where the DSB administers the dispute settlement provisions of a Plurilateral Trade Agreement, only those Members that are parties to that Agreement may participate in decisions
or actions taken by the DSB with respect to that dispute.
2. The DSB shall inform the relevant WTO Councils and Committees of any developments in disputes related to provisions of the respective covered agreements.
3. The DSB shall meet as often as necessary to carry out its functions within the time-frames provided in this Understanding.
4. Where the rules and procedures of this Understanding provide for the DSB to take a decision, it shall do so by consensus.
Article 3
General Provisions
1. Members affirm their adherence to the principles for the management of disputes heretofore applied under Articles XXII and XXIII of GATT 1947, and the rules and procedures as further elaborated and modified herein.
2. The dispute settlement system of the WTO is a central element in providing security and predictability to the multilateral trading system. The Members recognize that it serves to preserve the rights and obligations of Members under the covered agreements, and to clarify
the existing provisions of those agreements in accordance with customary rules of
interpretation of public international law. Recommendations and rulings of the DSB cannot add
to or diminish the rights and obligations provided in the covered agreements.
3. The prompt settlement of situations in which a Member considers that any benefits accruing
to it directly or indirectly under the covered agreements are being impaired by measures taken by another Member is essential to the effective functioning of the WTO and the maintenance of
a proper balance between the rights and obligations of Members.
4. Recommendations or rulings made by the DSB shall be aimed at achieving a satisfactory settlement of the matter in accordance with the rights and obligations under this Understanding and under the covered agreements.
5. All solutions to matters formally raised under the consultation and dispute settlement provisions of the covered agreements, including arbitration awards, shall be consistent with
those agreements and shall not nullify or impair benefits accruing to any Member under those agreements, nor impede the attainment of any objective of those agreements.
6. Mutually agreed solutions to matters formally raised under the consultation and dispute settlement provisions of the covered agreements shall be notified to the DSB and the relevant Councils and Committees, where any Member may raise any point relating thereto.
7. Before bringing a case, a Member shall exercise its judgement as to whether action under these procedures would be fruitful. The aim of the dispute settlement mechanism is to secure a positive solution to a dispute. A solution mutually acceptable to the parties to a dispute and consistent with the covered agreements is clearly to be preferred. In the absence of a mutually agreed solution, the first objective of the dispute settlement mechanism is usually to secure the withdrawal of the measures concerned if these are found to be inconsistent with the provisions of any of the covered agreements. The provision of compensation should be resorted to only if the immediate withdrawal of the measure is impracticable and as a temporary measure pending the withdrawal of the measure which is inconsistent with a covered agreement. The last resort which this Understanding provides to the Member invoking the dispute settlement procedures is the possibility of suspending the application of concessions or other obligations under the covered agreements on a discriminatory basis vis-à-vis the other Member, subject to authorization by the DSB of such measures.
8. In cases where there is an infringement of the obligations assumed under a covered agreement, the action is considered prima facie to constitute a case of nullification or impairment. This means that there is normally a presumption that a breach of the rules has an adverse impact on other Members parties to that covered agreement, and in such cases, it shall be up to the Member against whom the complaint has been brought to rebut the charge.
9. The provisions of this Understanding are without prejudice to the rights of Members to seek authoritative interpretation of provisions of a covered agreement through decision-making under the WTO Agreement or a covered agreement which is a Plurilateral Trade Agreement.
10. It is understood that requests for conciliation and the use of the dispute settlement procedures should not be intended or considered as contentious acts and that, if a dispute arises, all Members will engage in these procedures in good faith in an effort to resolve the dispute. It is also understood that complaints and counter-complaints in regard to distinct matters should not be linked.
11. This Understanding shall be applied only with respect to new requests for consultations under the consultation provisions of the covered agreements made on or after the date of entry into force of the WTO Agreement. With respect to disputes for which the request for consultations was made under GATT 1947 or under any other predecessor agreement to the covered agreements before the date of entry into force of the WTO Agreement, the relevant dispute
settlement rules and procedures in effect immediately prior to the date of entry into force of the WTO Agreement shall continue to apply.
12. Notwithstanding paragraph 11, if a complaint based on any of the covered agreements is brought by a developing country Member against a developed country Member, the complaining party shall have the right to invoke, as an alternative to the provisions contained in
Articles 4, 5, 6 and 12 of this Understanding, the corresponding provisions of the Decision of 5 April 1966 (BISD 14S/18), except that where the Panel considers that the time-frame provided for in paragraph 7 of that Decision is insufficient to provide its report and with the agreement of the complaining party, that time-frame may be extended. To the extent that there is a difference between the rules and procedures of Articles 4, 5, 6 and 12 and the corresponding rules and procedures of the Decision, the latter shall prevail.
Article 4
Consultations
1. Members affirm their resolve to strengthen and improve the effectiveness of the
consultation procedures employed by Members.
2. Each Member undertakes to accord sympathetic consideration to and afford adequate opportunity for consultation regarding any representations made by another Member concerning measures affecting the operation of any covered agreement taken within the territory of the former.
3. If a request for consultations is made pursuant to a covered agreement, the Member to which the request is made shall, unless otherwise mutually agreed, reply to the request within 10 days after the date of its receipt and shall enter into consultations in good faith within a period of no more than 30 days after the date of receipt of the request, with a view to reaching a mutually satisfactory solution. If the Member does not respond within 10 days after the date of receipt of the request, or does not enter into consultations within a period of no more than 30 days, or a period otherwise mutually agreed, after the date of receipt of the request, then the Member that requested the holding of consultations may proceed directly to request the establishment of a panel.
4. All such requests for consultations shall be notified to the DSB and the relevant Councils and Committees by the Member which requests consultations. Any request for consultations shall be submitted in writing and shall give the reasons for the request, including identification
of the measures at issue and an indication of the legal basis for the complaint.
5. In the course of consultations in accordance with the provisions of a covered agreement, before resorting to further action under this Understanding, Members should attempt to obtain satisfactory adjustment of the matter.
6. Consultations shall be confidential, and without prejudice to the rights of any Member in any further proceedings.
7. If the consultations fail to settle a dispute within 60 days after the date of receipt of the request for consultations, the complaining party may request the establishment of a panel. The complaining party may request a panel during the 60-day period if the consulting parties jointly consider that consultations have failed to settle the dispute.
8. In cases of urgency, including those which concern perishable goods, Members shall enter into consultations within a period of no more than 10 days after the date of receipt of the request. If the consultations have failed to settle the dispute within a period of 20 days after the date of receipt of the request, the complaining party may request the establishment of a panel.
9. In cases of urgency, including those which concern perishable goods, the parties to the dispute, panels and the Appellate Body shall make every effort to accelerate the proceedings to the greatest extent possible.
10. During consultations Members should give special attention to the particular problems and interests of developing country Members.
11. Whenever a Member other than the consulting Members considers that it has a substantial trade interest in consultations being held pursuant to paragraph 1 of Article XXII of GATT 1994, paragraph 1 of Article XXII of GATS, or the corresponding provisions in other covered agreements , such Member may notify the consulting Members and the DSB, within 10 days after the date of the circulation of the request for consultations under said Article, of its desire to be joined in the consultations. Such Member shall be joined in the consultations, provided that the Member to which the request for consultations was addressed agrees that the claim of substantial interest is well-founded. In that event they shall so inform the DSB. If the request to be joined in the consultations is not accepted, the applicant Member shall be free to request consultations under paragraph 1 of Article XXII or paragraph 1 of Article XXIII of GATT 1994, paragraph 1 of Article XXII or paragraph 1 of Article XXIII of GATS, or the corresponding provisions in other covered agreements.
Article 5
Good Offices, Conciliation and Mediation
1. Good offices, conciliation and mediation are procedures that are undertaken voluntarily if the parties to the dispute so agree.
2. Proceedings involving good offices, conciliation and mediation, and in particular positions taken by the parties to the dispute during these proceedings, shall be confidential, and
without prejudice to the rights of either party in any further proceedings under these procedures.
3. Good offices, conciliation or mediation may be requested at any time by any party to a dispute. They may begin at any time and be terminated at any time. Once procedures for good offices, conciliation or mediation are terminated, a complaining party may then proceed with a request for the establishment of a panel.
4. When good offices, conciliation or mediation are entered into within 60 days after the date of receipt of a request for consultations, the complaining party must allow a period of 60 days after the date of receipt of the request for consultations before requesting the establishment of a panel. The complaining party may request the establishment of a panel during the 60-day period if the parties to the dispute jointly consider that the good offices, conciliation or mediation process has failed to settle the dispute.
5. If the parties to a dispute agree, procedures for good offices, conciliation or mediation may continue while the panel process proceeds.
6. The Director-General may, acting in an ex officio capacity, offer good offices,
conciliation or mediation with the view to assisting Members to settle a dispute.
Article 6
Establishment of Panels
1. If the complaining party so requests, a panel shall be established at the latest at the DSB meeting following that at which the request first appears as an item on the DSB's agenda, unless at that meeting the DSB decides by consensus not to establish a panel.
2. The request for the establishment of a panel shall be made in writing. It shall indicate whether consultations were held, identify the specific measures at issue and provide a brief summary of the legal basis of the complaint sufficient to present the problem clearly. In case the applicant requests the establishment of a panel with other than standard terms of reference, the written request shall include the proposed text of special terms of reference.
Article 7
Terms of Reference of Panels
1. Panels shall have the following terms of reference unless the parties to the dispute agree otherwise within 20 days from the establishment of the panel:
"To examine, in the light of the relevant provisions in (name of the covered agreement(s)
cited by the parties to the dispute), the matter referred to the DSB by (name of party) in document ... and to make such findings as will assist the DSB in making the recommendations or in giving the rulings provided for in that/those agreement(s)."
2. Panels shall address the relevant provisions in any covered agreement or agreements cited
by the parties to the dispute.
3. In establishing a panel, the DSB may authorize its Chairman to draw up the terms of reference of the panel in consultation with the parties to the dispute, subject to the provisions of paragraph 1. The terms of reference thus drawn up shall be circulated to all Members. If other than standard terms of reference are agreed upon, any Member may raise any point relating thereto in the DSB.
Article 8
Composition of Panels
1. Panels shall be composed of well-qualified governmental and/or non-governmental individuals, including persons who have served on or presented a case to a panel, served as a
representative of a Member or of a contracting party to GATT 1947 or as a representative to
the Council or Committee of any covered agreement or its predecessor agreement, or in the Secretariat, taught or published on international trade law or policy, or served as a senior trade policy official of a Member.
2. Panel members should be selected with a view to ensuring the independence of the members, a sufficiently diverse background and a wide spectrum of experience.
3. Citizens of Members whose governments are parties to the dispute or third parties as
defined in paragraph 2 of Article 10 shall not serve on a panel concerned with that dispute, unless the parties to the dispute agree otherwise.
4. To assist in the selection of panelists, the Secretariat shall maintain an indicative list
of governmental and non-governmental individuals possessing the qualifications outlined in paragraph 1, from which panelists may be drawn as appropriate. That list shall include the roster of non-governmental panelists established on 30 November 1984 (BISD 31S/9), and other rosters and indicative lists established under any of the covered agreements, and shall retain the names of persons on those rosters and indicative lists at the time of entry into force of the WTO Agreement. Members may periodically suggest names of governmental and non-governmental individuals for inclusion on the indicative list, providing relevant information on their knowledge of international trade and of the sectors or subject matter of the covered agreements, and those names shall be added to the list upon approval by the DSB. For each of
the individuals on the list, the list shall indicate specific areas of experience or expertise of the individuals in the sectors or subject matter of the covered agreements.
5. Panels shall be composed of three panelists unless the parties to the dispute agree, within 10 days from the establishment of the panel, to a panel composed of five panelists. Members shall be informed promptly of the composition of the panel.
6. The Secretariat shall propose nominations for the panel to the parties to the dispute. The parties to the dispute shall not oppose nominations except for compelling reasons.
7. If there is no agreement on the panelists within 20 days after the date of the
establishment of a panel, at the request of either party, the Director-General, in
consultation with the Chairman of the DSB and the Chairman of the relevant Council or Committee, shall determine the composition of the panel by appointing the panelists whom the Director-General considers most appropriate in accordance with any relevant special or
additional rules or procedures of the covered agreement or covered agreements which are at
issue in the dispute, after consulting with the parties to the dispute. The Chairman of the DSB shall inform the Members of the composition of the panel thus formed no later than 10 days after the date the Chairman receives such a request.
8. Members shall undertake, as a general rule, to permit their officials to serve as panelists.
9. Panelists shall serve in their individual capacities and not as government representatives, nor as representatives of any organization. Members shall therefore not give them instructions nor seek to influence them as individuals with regard to matters before a panel.
10. When a dispute is between a developing country Member and a developed country Member the panel shall, if the developing country Member so requests, include at least one panelist from
a developing country Member.
11. Panelists' expenses, including travel and subsistence allowance, shall be met from the WTO budget in accordance with criteria to be adopted by the General Council, based on recommendations of the Committee on Budget, Finance and Administration.
Article 9
Procedures for Multiple Complainants
1. Where more than one Member requests the establishment of a panel related to the same matter,
a single panel may be established to examine these complaints taking into account the rights
of all Members concerned. A single panel should be established to examine such complaints whenever feasible.
2. The single panel shall organize its examination and present its findings to the DSB in such
a manner that the rights which the parties to the dispute would have enjoyed had separate panels examined the complaints are in no way impaired. If one of the parties to the dispute so requests, the panel shall submit separate reports on the dispute concerned. The written submissions by each of the complainants shall be made available to the other complainants, and each complainant shall have the right to be present when any one of the other complainants presents its views to the panel.
3. If more than one panel is established to examine the complaints related to the same matter, to the greatest extent possible the same persons shall serve as panelists on each of the separate panels and the timetable for the panel process in such disputes shall be harmonized.
Article 10
Third Parties
1. The interests of the parties to a dispute and those of other Members under a covered agreement at issue in the dispute shall be fully taken into account during the panel process.
2. Any Member having a substantial interest in a matter before a panel and having notified its interest to the DSB (referred to in this Understanding as a "third party") shall have an opportunity to be heard by the panel and to make written submissions to the panel. These submissions shall also be given to the parties to the dispute and shall be reflected in the panel report.
3. Third parties shall receive the submissions of the parties to the dispute to the first meeting of the panel.
4. If a third party considers that a measure already the subject of a panel proceeding
nullifies or impairs benefits accruing to it under any covered agreement, that Member may have recourse to normal dispute settlement procedures under this Understanding. Such a dispute
shall be referred to the original panel wherever possible.
Article 11
Function of Panels
The function of panels is to assist the DSB in discharging its responsibilities under this Understanding and the covered agreements. Accordingly, a panel should make an objective assessment of the matter before it, including an objective assessment of the facts of the case and the applicability of and conformity with the relevant covered agreements, and make such other findings as will assist the DSB in making the recommendations or in giving the rulings
provided for in the covered agreements. Panels should consult regularly with the parties to the dispute and give them adequate opportunity to develop a mutually satisfactory solution.
Article 12
Panel Procedures
1. Panels shall follow the Working Procedures in Appendix 3 unless the panel decides otherwise after consulting the parties to the dispute.
2. Panel procedures should provide sufficient flexibility so as to ensure high-quality panel reports, while not unduly delaying the panel process.
3. After consulting the parties to the dispute, the panelists shall, as soon as practicable and whenever possible within one week after the composition and terms of reference of the panel have been agreed upon, fix the timetable for the panel process, taking into account the provisions of paragraph 9 of Article 4, if relevant.
4. In determining the timetable for the panel process, the panel shall provide sufficient time for the parties to the dispute to prepare their submissions.
5. Panels should set precise deadlines for written submissions by the parties and the parties should respect those deadlines.
6. Each party to the dispute shall deposit its written submissions with the Secretariat for immediate transmission to the panel and to the other party or parties to the dispute. The complaining party shall submit its first submission in advance of the responding party's first submission unless the panel decides, in fixing the timetable referred to in paragraph 3 and after consultations with the parties to the dispute, that the parties should submit their
first submissions simultaneously. When there are sequential arrangements for the deposit of first submissions, the panel shall establish a firm time-period for receipt of the responding party's submission. Any subsequent written submissions shall be submitted simultaneously.
7. Where the parties to the dispute have failed to develop a mutually satisfactory solution, the panel shall submit its findings in the form of a written report to the DSB. In such cases, the report of a panel shall set out the findings of fact, the applicability of relevant provisions and the basic rationale behind any findings and recommendations that it makes. Where a settlement of the matter among the parties to the dispute has been found, the report
of the panel shall be confined to a brief description of the case and to reporting that a solution has been reached.
8. In order to make the procedures more efficient, the period in which the panel shall conduct its examination, from the date that the composition and terms of reference of the panel have
been agreed upon until the date the final report is issued to the parties to the dispute, shall, as a general rule, not exceed six months. In cases of urgency, including those relating to perishable goods, the panel shall aim to issue its report to the parties to the dispute within three months.
9. When the panel considers that it cannot issue its report within six months, or within three months in cases of urgency, it shall inform the DSB in writing of the reasons for the delay together with an estimate of the period within which it will issue its report. In no case should the period from the establishment of the panel to the circulation of the report to the Members exceed nine months.
10. In the context of consultations involving a measure taken by a developing country Member, the parties may agree to extend the periods established in paragraphs 7 and 8 of Article 4. If, after the relevant period has elapsed, the consulting parties cannot agree that the consultations have concluded, the Chairman of the DSB shall decide, after consultation with
the parties, whether to extend the relevant period and, if so, for how long. In addition, in examining a complaint against a developing country Member, the panel shall accord sufficient time for the developing country Member to prepare and present its argumentation. The
provisions of paragraph 1 of Article 20 and paragraph 4 of Article 21 are not affected by any action pursuant to this paragraph.
11. Where one or more of the parties is a developing country Member, the panel's report shall explicitly indicate the form in which account has been taken of relevant provisions on differential and more-favourable treatment for developing country Members that form part of
the covered agreements which have been raised by the developing country Member in the course
of the dispute settlement procedures.
12. The panel may suspend its work at any time at the request of the complaining party for a period not to exceed 12 months. In the event of such a suspension, the time-frames set out in paragraphs 8 and 9 of this Article, paragraph 1 of Article 20, and paragraph 4 of Article 21 shall be extended by the amount of time that the work was suspended. If the work of the panel has been suspended for more than 12 months, the authority for establishment of the panel shall lapse.
Article 13
Right to Seek Information
1. Each panel shall have the right to seek information and technical advice from any
individual or body which it deems appropriate. However, before a panel seeks such information
or advice from any individual or body within the jurisdiction of a Member it shall inform the authorities of that Member. A Member should respond promptly and fully to any request by a
panel for such information as the panel considers necessary and appropriate. Confidential information which is provided shall not be revealed without formal authorization from the individual, body, or authorities of the Member providing the information.
2. Panels may seek information from any relevant source and may consult experts to obtain
their opinion on certain aspects of the matter. With respect to a factual issue concerning a scientific or other technical matter raised by a party to a dispute, a panel may request an advisory report in writing from an expert review group. Rules for the establishment of such a group and its procedures are set forth in Appendix 4.
Article 14
Confidentiality
1. Panel deliberations shall be confidential.
2. The reports of panels shall be drafted without the presence of the parties to the dispute
in the light of the information provided and the statements made.
3. Opinions expressed in the panel report by individual panelists shall be anonymous.
Article 15
Interim Review Stage
1. Following the consideration of rebuttal submissions and oral arguments, the panel shall issue the descriptive (factual and argument) sections of its draft report to the parties to the dispute. Within a period of time set by the panel, the parties shall submit their comments in writing.
2. Following the expiration of the set period of time for receipt of comments from the parties to the dispute, the panel shall issue an interim report to the parties, including both the descriptive sections and the panel's findings and conclusions. Within a period of time set by the panel, a party may submit a written request for the panel to review precise aspects of the interim report prior to circulation of the final report to the Members. At the request of a party, the panel shall hold a further meeting with the parties on the issues identified in the written comments. If no comments are received from any party within the comment period, the interim report shall be considered the final panel report and circulated promptly to the Members.
3. The findings of the final panel report shall include a discussion of the arguments made at the interim review stage. The interim review stage shall be conducted within the time-period set out in paragraph 8 of Article 12.
Article 16
Adoption of Panel Reports
1. In order to provide sufficient time for the Members to consider panel reports, the reports shall not be considered for adoption by the DSB until 20 days after the date they have been circulated to the Members.
2. Members having objections to a panel report shall give written reasons to explain their objections for circulation at least 10 days prior to the DSB meeting at which the panel report will be considered.
3. The parties to a dispute shall have the right to participate fully in the consideration of the panel report by the DSB, and their views shall be fully recorded.
4. Within 60 days after the date of circulation of a panel report to the Members, the report shall be adopted at a DSB meeting unless a party to the dispute formally notifies the DSB of its decision to appeal or the DSB decides by consensus not to adopt the report. If a party has notified its decision to appeal, the report by the panel shall not be considered for adoption by the DSB until after completion of the appeal. This adoption procedure is without prejudice to the right of Members to express their views on a panel report.
Article 17
Appellate Review
Standing Appellate Body
1. A standing Appellate Body shall be established by the DSB. The Appellate Body shall hear appeals from panel cases. It shall be composed of seven persons, three of whom shall serve on any one case. Persons serving on the Appellate Body shall serve in rotation. Such rotation shall be determined in the working procedures of the Appellate Body.
2. The DSB shall appoint persons to serve on the Appellate Body for a four-year term, and each person may be reappointed once. However, the terms of three of the seven persons appointed immediately after the entry into force of the WTO Agreement shall expire at the end of two years, to be determined by lot. Vacancies shall be filled as they arise. A person appointed to
replace a person whose term of office has not expired shall hold office for the remainder of the predecessor's term.
3. The Appellate Body shall comprise persons of recognized authority, with demonstrated expertise in law, international trade and the subject matter of the covered agreements generally. They shall be unaffiliated with any government. The Appellate Body membership shall be broadly representative of membership in the WTO. All persons serving on the Appellate Body shall be available at all times and on short notice, and shall stay abreast of dispute settlement activities and other relevant activities of the WTO. They shall not participate in the consideration of any disputes that would create a direct or indirect conflict of interest.
4. Only parties to the dispute, not third parties, may appeal a panel report. Third parties which have notified the DSB of a substantial interest in the matter pursuant to paragraph 2 of Article 10 may make written submissions to, and be given an opportunity to be heard by, the Appellate Body.
5. As a general rule, the proceedings shall not exceed 60 days from the date a party to the dispute formally notifies its decision to appeal to the date the Appellate Body circulates its report. In fixing its timetable the Appellate Body shall take into account the provisions of paragraph 9 of Article 4, if relevant. When the Appellate Body considers that it cannot
provide its report within 60 days, it shall inform the DSB in writing of the reasons for the delay together with an estimate of the period within which it will submit its report. In no case shall the proceedings exceed 90 days.
6. An appeal shall be limited to issues of law covered in the panel report and legal interpretations developed by the panel.
7. The Appellate Body shall be provided with appropriate administrative and legal support as
it requires.
8. The expenses of persons serving on the Appellate Body, including travel and subsistence allowance, shall be met from the WTO budget in accordance with criteria to be adopted by the General Council, based on recommendations of the Committee on Budget, Finance and Administration.
Procedures for Appellate Review
9. Working procedures shall be drawn up by the Appellate Body in consultation with the Chairman of the DSB and the Director-General, and communicated to the Members for their information.
10. The proceedings of the Appellate Body shall be confidential. The reports of the Appellate Body shall be drafted without the presence of the parties to the dispute and in the light of the information provided and the statements made.
11. Opinions expressed in the Appellate Body report by individuals serving on the Appellate Body shall be anonymous.
12. The Appellate Body shall address each of the issues raised in accordance with paragraph 6 during the appellate proceeding.
13. The Appellate Body may uphold, modify or reverse the legal findings and conclusions of the panel.
Adoption of Appellate Body Reports
14. An Appellate Body report shall be adopted by the DSB and unconditionally accepted by the parties to the dispute unless the DSB decides by consensus not to adopt the Appellate Body report within 30 days following its circulation to the Members. This adoption procedure is without prejudice to the right of Members to express their views on an Appellate Body report.
Article 18
Communications with the Panel or Appellate Body
1. There shall be no ex parte communications with the panel or Appellate Body concerning matters under consideration by the panel or Appellate Body.
2. Written submissions to the panel or the Appellate Body shall be treated as confidential, but shall be made available to the parties to the dispute. Nothing in this Understanding shall preclude a party to a dispute from disclosing statements of its own positions to the public. Members shall treat as confidential information submitted by another Member to the panel or the Appellate Body which that Member has designated as confidential. A party to a dispute
shall also, upon request of a Member, provide a non-confidential summary of the information contained in its written submissions that could be disclosed to the public.
Article 19
Panel and Appellate Body Recommendations
1. Where a panel or the Appellate Body concludes that a measure is inconsistent with a covered agreement, it shall recommend that the Member concerned bring the measure into conformity with that agreement. In addition to its recommendations, the panel or Appellate Body may suggest ways in which the Member concerned could implement the recommendations.
2. In accordance with paragraph 2 of Article 3, in their findings and recommendations, the panel and Appellate Body cannot add to or diminish the rights and obligations provided in the covered agreements.
Article 20
Time-frame for DSB Decisions
Unless otherwise agreed to by the parties to the dispute, the period from the date of establishment of the panel by the DSB until the date the DSB considers the panel or appellate report for adoption shall as a general rule not exceed nine months where the panel report is not appealed or 12 months where the report is appealed. Where either the panel or the Appellate Body has acted, pursuant to paragraph 9 of Article 12 or paragraph 5 of Article 17, to extend the time for providing its report, the additional time taken shall be added to the above periods.
Article 21
Surveillance of Implementation of Recommendations and Rulings
1. Prompt compliance with recommendations or rulings of the DSB is essential in order to ensure effective resolution of disputes to the benefit of all Members.
2. Particular attention should be paid to matters affecting the interests of developing country Members with respect to measures which have been subject to dispute settlement.
3. At a DSB meeting held within 30 days after the date of adoption of the panel or Appellate Body report, the Member concerned shall inform the DSB of its intentions in respect of implementation of the recommendations and rulings of the DSB. If it is impracticable to comply immediately with the recommendations and rulings, the Member concerned shall have a reasonable period of time in which to do so. The reasonable period of time shall be:
(a) the period of time proposed by the Member concerned, provided that such period is approved by the DSB; or, in the absence of such approval,
(b) a period of time mutually agreed by the parties to the dispute within 45 days after the date of adoption of the recommendations and rulings; or, in the absence of such agreement,
(c) a period of time determined through binding arbitration within 90 days after the date of adoption of the recommendations and rulings. In such arbitration, a guideline for the
arbitrator should be that the reasonable period of time to implement panel or Appellate Body recommendations should not exceed 15 months from the date of adoption of a panel or Appellate Body report. However, that time may be shorter or longer, depending upon the particular circumstances.
4. Except where the panel or the Appellate Body has extended, pursuant to paragraph 9 of
Article 12 or paragraph 5 of Article 17, the time of providing its report, the period from the date of establishment of the panel by the DSB until the date of determination of the
reasonable period of time shall not exceed 15 months unless the parties to the dispute agree otherwise. Where either the panel or the Appellate Body has acted to extend the time of providing its report, the additional time taken shall be added to the 15-month period;
provided that unless the parties to the dispute agree that there are exceptional circumstances, the total time shall not exceed 18 months.
5. Where there is disagreement as to the existence or consistency with a covered agreement of measures taken to comply with the recommendations and rulings such dispute shall be decided through recourse to these dispute settlement procedures, including wherever possible resort to the original panel. The panel shall circulate its report within 90 days after the date of referral of the matter to it. When the panel considers that it cannot provide its report
within this time frame, it shall inform the DSB in writing of the reasons for the delay
together with an estimate of the period within which it will submit its report.
6. The DSB shall keep under surveillance the implementation of adopted recommendations or rulings. The issue of implementation of the recommendations or rulings may be raised at the DSB by any Member at any time following their adoption. Unless the DSB decides otherwise, the issue of implementation of the recommendations or rulings shall be placed on the agenda of the DSB meeting after six months following the date of establishment of the reasonable period of time pursuant to paragraph 3 and shall remain on the DSB's agenda until the issue is resolved. At least 10 days prior to each such DSB meeting, the Member concerned shall provide the DSB
with a status report in writing of its progress in the implementation of the recommendations
or rulings.
7. If the matter is one which has been raised by a developing country Member, the DSB shall consider what further action it might take which would be appropriate to the circumstances.
8. If the case is one brought by a developing country Member, in considering what appropriate action might be taken, the DSB shall take into account not only the trade coverage of measures complained of, but also their impact on the economy of developing country Members concerned.
Article 22
Compensation and the Suspension of Concessions
1. Compensation and the suspension of concessions or other obligations are temporary measures available in the event that the recommendations and rulings are not implemented within a reasonable period of time. However, neither compensation nor the suspension of concessions or other obligations is preferred to full implementation of a recommendation to bring a measure
into conformity with the covered agreements. Compensation is voluntary and, if granted, shall be consistent with the covered agreements.
2. If the Member concerned fails to bring the measure found to be inconsistent with a covered agreement into compliance therewith or otherwise comply with the recommendations and rulings within the reasonable period of time determined pursuant to paragraph 3 of Article 21, such Member shall, if so requested, and no later than the expiry of the reasonable period of time, enter into negotiations with any party having invoked the dispute settlement procedures, with a view to developing mutually acceptable compensation. If no satisfactory compensation has been agreed within 20 days after the date of expiry of the reasonable period of time, any party having invoked the dispute settlement procedures may request authorization from the DSB to suspend the application to the Member concerned of concessions or other obligations under the covered agreements.
3. In considering what concessions or other obligations to suspend, the complaining party
shall apply the following principles and procedures:
(a) the general principle is that the complaining party should first seek to suspend concessions or other obligations with respect to the same sector(s) as that in which the panel or Appellate Body has found a violation or other nullification or impairment;
(b) if that party considers that it is not practicable or effective to suspend concessions or other obligations with respect to the same sector(s), it may seek to suspend concessions or other obligations in other sectors under the same agreement;
(c) if that party considers that it is not practicable or effective to suspend concessions or other obligations with respect to other sectors under the same agreement, and that the circumstances are serious enough, it may seek to suspend concessions or other obligations under another covered agreement;
(d) in applying the above principles, that party shall take into account:
(i) the trade in the sector or under the agreement under which the panel or Appellate Body has found a violation or other nullification or impairment, and the importance of such trade to that party;
(ii) the broader economic elements related to the nullification or impairment and the broader economic consequences of the suspension of concessions or other obligations;
(e) if that party decides to request authorization to suspend concessions or other obligations pursuant to subparagraphs (b) or (c), it shall state the reasons therefor in its request. At the same time as the request is forwarded to the DSB, it also shall be forwarded to the relevant Councils and also, in the case of a request pursuant to subparagraph (b), the relevant sectoral bodies;
(f) for purposes of this paragraph, "sector" means:
(i) with respect to goods, all goods;
(ii) with respect to services, a principal sector as identified in the current "Services Sectoral Classification List" which identifies such sectors;
(iii) with respect to trade-related intellectual property rights, each of the categories of intellectual property rights covered in Section 1, or Section 2, or Section 3, or Section 4, or Section 5, or Section 6, or Section 7 of Part II, or the obligations under Part III, or Part IV of the Agreement on TRIPS;
(g) for purposes of this paragraph, "agreement" means:
(i) with respect to goods, the agreements listed in Annex 1A of the WTO Agreement, taken as a whole as well as the Plurilateral Trade Agreements in so far as the relevant parties to the dispute are parties to these agreements;
(ii) with respect to services, the GATS;
(iii) with respect to intellectual property rights, the Agreement on TRIPS.
4. The level of the suspension of concessions or other obligations authorized by the DSB shall be equivalent to the level of the nullification or impairment.
5. The DSB shall not authorize suspension of concessions or other obligations if a covered agreement prohibits such suspension.
6. When the situation described in paragraph 2 occurs, the DSB, upon request, shall grant authorization to suspend concessions or other obligations within 30 days of the expiry of the reasonable period of time unless the DSB decides by consensus to reject the request. However, if the Member concerned objects to the level of suspension proposed, or claims that the principles and procedures set forth in paragraph 3 have not been followed where a complaining party has requested authorization to suspend concessions or other obligations pursuant to paragraph 3(b) or (c), the matter shall be referred to arbitration. Such arbitration shall be carried out by the original panel, if members are available, or by an arbitrator appointed by the Director-General and shall be completed within 60 days after the date of expiry of the reasonable period of time. Concessions or other obligations shall not be suspended during the course of the arbitration.
7. The arbitrator acting pursuant to paragraph 6 shall not examine the nature of the concessions or other obligations to be suspended but shall determine whether the level of such suspension is equivalent to the level of nullification or impairment. The arbitrator may also determine if the proposed suspension of concessions or other obligations is allowed under the
covered agreement. However, if the matter referred to arbitration includes a claim that the principles and procedures set forth in paragraph 3 have not been followed, the arbitrator
shall examine that claim. In the event the arbitrator determines that those principles and procedures have not been followed, the complaining party shall apply them consistent with paragraph 3. The parties shall accept the arbitrator's decision as final and the parties concerned shall not seek a second arbitration. The DSB shall be informed promptly of the decision of the arbitrator and shall upon request, grant authorization to suspend concessions
or other obligations where the request is consistent with the decision of the arbitrator, unless the DSB decides by consensus to reject the request.
8. The suspension of concessions or other obligations shall be temporary and shall only be applied until such time as the measure found to be inconsistent with a covered agreement has been removed, or the Member that must implement recommendations or rulings provides a solution to the nullification or impairment of benefits, or a mutually satisfactory solution is reached. In accordance with paragraph 6 of Article 21, the DSB shall continue to keep under
surveillance the implementation of adopted recommendations or rulings, including those cases where compensation has been provided or concessions or other obligations have been suspended
but the recommendations to bring a measure into conformity with the covered agreements have
not been implemented.
9. The dispute settlement provisions of the covered agreements may be invoked in respect of measures affecting their observance taken by regional or local governments or authorities
within the territory of a Member. When the DSB has ruled that a provision of a covered agreement has not been observed, the responsible Member shall take such reasonable measures as may be available to it to ensure its observance. The provisions of the covered agreements and this Understanding relating to compensation and suspension of concessions or other obligations apply in cases where it has not been possible to secure such observance.
Article 23
Strengthening of the Multilateral System
1. When Members seek the redress of a violation of obligations or other nullification or impairment of benefits under the covered agreements or an impediment to the attainment of any objective of the covered agreements, they shall have recourse to, and abide by, the rules and procedures of this Understanding.
2. In such cases, Members shall:
(a) not make a determination to the effect that a violation has occurred, that benefits have been nullified or impaired or that the attainment of any objective of the covered agreements has been impeded, except through recourse to dispute settlement in accordance with the rules
外文翻译 专业机械设计制造及其自动化学生姓名刘链柱 班级机制111 学号1110101102 指导教师葛友华
外文资料名称： Design and performance evaluation of vacuum cleaners using cyclone technology 外文资料出处：Korean J. Chem. Eng., 23(6), (用外文写) 925-930 (2006) 附件： 1.外文资料翻译译文 2.外文原文
应用旋风技术真空吸尘器的设计和性能介绍 吉尔泰金，洪城铱昌，宰瑾李， 刘链柱译 摘要：旋风型分离器技术用于真空吸尘器 - 轴向进流旋风和切向进气道流旋风有效地收集粉尘和降低压力降已被实验研究。优化设计等因素作为集尘效率，压降，并切成尺寸被粒度对应于分级收集的50％的效率进行了研究。颗粒切成大小降低入口面积，体直径，减小涡取景器直径的旋风。切向入口的双流量气旋具有良好的性能考虑的350毫米汞柱的低压降和为1.5μm的质量中位直径在1米3的流量的截止尺寸。一使用切向入口的双流量旋风吸尘器示出了势是一种有效的方法，用于收集在家庭中产生的粉尘。 摘要及关键词：吸尘器; 粉尘; 旋风分离器 引言 我们这个时代的很大一部分都花在了房子，工作场所，或其他建筑，因此，室内空间应该是既舒适情绪和卫生。但室内空气中含有超过室外空气因气密性的二次污染物，毒物，食品气味。这是通过使用产生在建筑中的新材料和设备。真空吸尘器为代表的家电去除有害物质从地板到地毯所用的商用真空吸尘器房子由纸过滤，预过滤器和排气过滤器通过洁净的空气排放到大气中。虽然真空吸尘器是方便在使用中，吸入压力下降说唱空转成比例地清洗的时间，以及纸过滤器也应定期更换，由于压力下降，气味和细菌通过纸过滤器内的残留粉尘。 图1示出了大气气溶胶的粒度分布通常是双峰形，在粗颗粒（>2.0微米）模式为主要的外部来源，如风吹尘，海盐喷雾，火山，从工厂直接排放和车辆废气排放，以及那些在细颗粒模式包括燃烧或光化学反应。表1显示模式，典型的大气航空的直径和质量浓度溶胶被许多研究者测量。精细模式在0.18?0.36 在5.7到25微米尺寸范围微米尺寸范围。质量浓度为2?205微克，可直接在大气气溶胶和 3.85至36.3μg/m3柴油气溶胶。
一般纳税人注销公司流程相关手续 注销公司是需要走一定的流程的，一般纳税人注销公司应该怎么走流程呢？公司注销的程序又是什么？ ___为你带来了注销公司的流程，一起来看看吧！ 第一步：成立清算组 公司除因分立、合并需要解散的，均应当在解散事由出现之日起十五日内成立清算组，开始清算。有限责任公司的清算组由股东组成，逾期不成立清算组进行清算的，债权人可以申请人院指定有关人员组成清算组进行清算。人民 ___应当受理该申请，并及时 ___清算组进行清算。 第二步：注销公司国、地税登记证 先到国税拿表格：按国税的要求填写、签字?、盖章、缴销 ___、补税后，它会收回国税登记证，给你一张国税注销税务登记书。 拿着国税的注销税务登记，到地税拿表格，补税后，它会收回地税税务登记证，给你一张地税注销税务登记通知书。如果公司有税务问题(税务师事务所出具查帐(企业注销要)，提供所有报表，凭证，帐本及银行对帐单)。
第三步：公司主管局 ___公司注销备案 所需资料： 1、公司清算 ___负责人签署的《公司注销登记》(登记机关 ___或网上下载，公司加盖公章)。 2、《企业(公司)申请登记委托书》(登记机关 ___或网上下载，公司加盖公章)，应标明具体委托事项和被委托人的权限。 3、股东提交股东会公司注销的，股东会决议由股东盖章或签字(人股东)。 ___宣告公司破产或行政机关依法责令公司关闭的提交 ___的裁定文件或行政机关的决定。 4、公司清算 ___成立文件： 有限责任公司提交股东会关于 ___公司清算 ___的决议；有限责任公司股东会决议由股东盖章或签字(自然人股东)。
___宣告公司破产或行政机关依法责令公司关闭的，提交 ___或者行政机关关于 ___公司清算 ___的文件。 5、经确认的清算报告： 有限责任公司、股份有限公司提交股东会关于确认公司清算报告的决议；有限责任公司股东会决议由股东盖章或签字(自然人股东)。 ___宣告公司破产或行政机关依法责令公司关闭的提交 ___或者行政机关确认公司清算报告的文件。 6、、规规定应当提交的其他文件。 7、《企业法人营业执照》正、副本。 8、出示公司在报纸上刊登的三次清算。 需要注意的是：依照公司登记管理登记的公司申请注销登记适用本规范。以上各项未注明提交复印件的一般均应提交原件；提交的复印件均需持原件到登记部门核对，不能提交原件的，由原件持有方核对复印件并加盖公章或签名并署明与原件一致。
汽油化学品安全技术说明书（MSDS） 一、标识 中文名汽油 英文名 gasoline；petrol 分子式 相对分子质量 CAS号 8006-61-9 危险性类别第3.1类低闪点易燃液体 化学类别烷烃 二、主要组成与性状 主要成分 C4～C12脂肪烃和环烷烃。 外观与性状无色或淡黄色易挥发液体，具有特殊臭味。 主要用途主要用作汽油机的燃料，用于橡胶、制鞋、印刷、制革、颜料等行业，也可用作机械零件的去污剂。 三、健康危害 侵入途径吸入、食入、经皮吸收。 健康危害 急性中毒：对中枢神经系统有麻醉作用。经度中毒症状有头晕、头痛、恶心、呕吐、步态不稳、共济失调。高浓度吸入出现中毒性脑病。极高浓度吸入引起意识突然丧失、反射性呼吸停止。可伴有中毒性周围神经病及化学性肺炎。部分患者出现中毒性精神病。液体吸入呼吸道可引起吸入性肺炎。溅入眼内可致角膜溃疡、穿孔，甚至失明。皮肤接触致急性接触性皮炎，甚至灼伤。吞咽引起急性胃肠炎，重者出现类似急性吸入中毒症状，并可引起肝、肾损害。 慢性中毒：神经衰弱综合症、植物神经功能紊乱、周围神经病。严重中毒出现中毒性脑病，症状类似精神分裂症。皮肤损害。 四急救措施 皮肤接触立即脱去被污染的衣着，用肥皂水和清水彻底冲洗皮肤。就医。 眼睛接触立即提起眼睑，用大量流动清水或生理盐水彻底冲洗至少15分钟。就医。 吸入迅速脱离现场至空气新鲜处。保持呼吸道通畅。如呼吸困难。如呼吸停止，立即进行人工呼吸。就医。 食入给饮牛奶或用植物油洗胃和灌肠。就医。
五燃爆特性与消防 燃烧性易燃 闪点(℃) -50 爆炸下限（%） 1.3 引燃温度（℃） 415～530 爆炸上限（%） 6.0 最小点火能（mJ）无资料 最大爆炸压力（MPa） 0.813 危险特性其蒸气与空气可形成爆炸性混合物。最明火、高热极易燃烧爆炸。与氧化剂能发生强烈反应。其蒸气比空气重，能在较低处扩散到相当远的地方，遇明火会引着回燃。 灭火方法喷水冷却容器，可能的话将容器从火场移至空旷处。 灭火剂：泡沫、干粉、二氧化碳。用水灭火无效。 六、泄漏应急处理 迅速撤离泄漏污染区人员至安全区，并进行隔离，严格限制出入。切断火源。建议应急处理人员戴自给正压式呼吸器，穿消防防护服。尽可能切断泄漏源。防止进入下水道、排洪沟等限制性空间。 小量泄漏：用砂土、蛭石或其它惰性材料吸收。或在保证安全情况下，就地焚烧。 大量泄漏：构筑围堤或挖坑收容。用泡沫覆盖，降低蒸气灾害。用防爆泵转移至槽车或专用收集器内，回收或运至废物处理场所处置。 七储运注意事项储存于阴凉、通风仓间内。远离火种、热源。仓内温度不宜超过30℃，防止阳光直射。保持容器密封。应与氧化剂分开存放。储存间内的照明、通风等设施应采用防爆型，开关设在仓外。桶装堆垛不可过大，应留墙距、顶距、柱距及必要的防火检查走道。罐储时要防火防爆技术措施。禁止使用易产生火花的机械设备和工具。灌装时应注意流速（不超过3m/s），且有接地装置，防止静电积聚。搬运时要轻装轻卸，防止包装及容器损坏。 八防护措施 车间卫生标准 中国MAC(mg/m3) 300[溶剂汽油] 前苏联MAC(mg/m3) 300 美国TVL-TWAACGIH 300ppm，890mg/m3； 美国TVL-STELACGIH 500ppm，1480mg/m3；
使用高级分析法的钢框架创新设计 1．导言 在美国，钢结构设计方法包括允许应力设计法(ASD)，塑性设计法(PD)和荷载阻力系数设计法(LRFD)。在允许应力设计中，应力计算基于一阶弹性分析，而几何非线性影响则隐含在细部设计方程中。在塑性设计中，结构分析中使用的是一阶塑性铰分析。塑性设计使整个结构体系的弹性力重新分配。尽管几何非线性和逐步高产效应并不在塑性设计之中，但它们近似细部设计方程。在荷载和阻力系数设计中，含放大系数的一阶弹性分析或单纯的二阶弹性分析被用于几何非线性分析，而梁柱的极限强度隐藏在互动设计方程。所有三个设计方法需要独立进行检查，包括系数K计算。在下面，对荷载抗力系数设计法的特点进行了简要介绍。 结构系统内的内力及稳定性和它的构件是相关的，但目前美国钢结构协会（AISC）的荷载抗力系数规范把这种分开来处理的。在目前的实际应用中，结构体系和它构件的相互影响反映在有效长度这一因素上。这一点在社会科学研究技术备忘录第五录摘录中有描述。 尽管结构最大内力和构件最大内力是相互依存的（但不一定共存），应当承认，严格考虑这种相互依存关系，很多结构是不实际的。与此同时，众所周知当遇到复杂框架设计中试图在柱设计时自动弥补整个结构的不稳定（例如通过调整柱的有效长度）是很困难的。因此，社会科学研究委员会建议在实际设计中，这两方面应单独考虑单独构件的稳定性和结构的基础及结构整体稳定性。图28.1就是这种方法的间接分析和设计方法。
在目前的美国钢结构协会荷载抗力系数规范中，分析结构体系的方法是一阶弹性分析或二阶弹性分析。在使用一阶弹性分析时，考虑到二阶效果，一阶力矩都是由B1,B2系数放大。在规范中，所有细部都是从结构体系中独立出来，他们通过细部内力曲线和规范给出的那些隐含二阶效应，非弹性，残余应力和挠度的相互作用设计的。理论解答和实验性数据的拟合曲线得到了柱曲线和梁曲线，同时Kanchanalai发现的所谓“精确”塑性区解决方案的拟合曲线确定了梁柱相互作用方程。 为了证明单个细部内力对整个结构体系的影响，使用了有效长度系数，如图28.2所示。有效长度方法为框架结构提供了一个良好的设计。然而，有效长度方法的
【】有限责任公司 注销流程一、公司注销流程图
二、注销流程 （一）公司清算 1.成立清算组、清算组名单备案 公司股东会作出解散决议，并于15日内成立清算组并开始清算。清算组成员由公司股东组成，自清算组成立之日起10日内，清算组将清算组成员、清算组负责人名单向主管工商行政管理部门（以下简称“工商局”）办理备案手续。 2.开展清算活动 清算组成立后，开展公司清算活动，包括：（1）清理公司财产，分别编制资产负债表和财产清单；（2）通知、公告债权人；（3）处理与清算有关的公司未了结的业务；（4）清缴所欠税款以及清算过程中产生的税款；（5）清理债权、债务；（6）处理公司清偿债务后的剩余财产；（7）代表公司参与民事诉讼活动。
其中，清算组应当自成立之日起10日内将公司解散清算事宜书面通知全体已知债权人，并于60日内，根据公司规模和营业地域范围在全国或者公司注册登记地省级有影响的报纸上公告。 清算组在清算过程中，如发现资不抵债，清算组向法院申请宣告破产。 3.制定清算方案并报股东会确认 清算组指定清算方案，并报股东会确认。 4.分配清算财产 公司财产在分别支付清算费用、职工的工资、社会保险费用和法定补偿金，缴纳所欠税款，公司按照股东的出资比例分配清偿公司债务后的剩余财产。（二）税务注销（地税、国税） 办理工商注销登记前，持有关证件向原税务登记机关申报办理注销税务登记，包括结清应纳税款、多退（免）税款、滞纳金和罚款，缴销发票、税务登记证件和其他税务证件，经税务机关核准后，办理注销税务登记手续。 （三）工商注销 自公司清算结束之日起30日内，清算组将清算方案报送工商登记机关并向原公司登记机关申请注销。公告公司终止。 （四）银行基本户注销 公司应于注销营业执照之日5个工作日内向开户银行提出撤销银行结算账户的申请，经与开户银行核对银行结算账户存款余额，交回各种重要空白票据及结算凭证和开户登记证，银行核对无误后方可办理销户手续。 （五）组织机构代码证注销 组织机构依法终止的，应当自有关主管部门批准或者核准注销、撤销之日起
煤油安全技术说明书 说明书目录 第一部分化学品名称第九部分理化特性 第二部分成分/组成信息第十部分稳定性和反应活性 第三部分危险性概述第十一部分毒理学资料 第四部分急救措施第十二部分生态学资料 第五部分消防措施第十三部分废弃处置 第六部分泄漏应急处理第十四部分运输信息 第七部分操作处置与储存第十五部分法规信息 第八部分接触控制/个体防护第十六部分其他信息 第一部分：化学品名称 化学品中文名 称：煤油化学品俗 名： 火油 化学品英文名 称：kerosene 英文名称： 技术说明书编 码：1087 CASNo.：8008-20-6 生产企业名 称： 地址： 生效日期： 第二部分：成分/组成信息 有害物成分含量CASNo. 第三部分：危险性概述 危险性类别： 侵入途径： 健康危害：急性中毒：吸入高浓度煤油蒸气，常先有兴奋，后转入 抑制，表现为乏力、头痛、酩酊感、神志恍惚、肌肉震 颤、共济运动失调；严重者出现定向力障碍、谵妄、意 识模糊等；蒸气可引起眼及呼吸道刺激症状，重者出现 化学性肺炎。吸入液态煤油可引起吸入性肺炎，严重时 可发生肺水肿。摄入引起口腔、咽喉和胃肠道刺激症状，
可出现与吸入中毒相同的中枢神经系统症状。慢性影响： 神经衰弱综合征为主要表现，还有眼及呼吸道刺激症状， 接触性皮炎，皮肤干燥等。 环境危害：对环境有危害，对大气可造成污染。 燃爆危险：本品易燃，具刺激性。 第四部分：急救措施 皮肤接触：脱去污染的衣着，用肥皂水和清水彻底冲洗皮肤。 眼睛接触：提起眼睑，用流动清水或生理盐水冲洗。就医。 吸入：迅速脱离现场至空气新鲜处。保持呼吸道通畅。如呼吸 困难，给输氧。如呼吸停止，立即进行人工呼吸。就医。 食入：尽快彻底洗胃。就医。 第五部分：消防措施 危险特性：其蒸气与空气可形成爆炸性混合物，遇明火、高热能引 起燃烧爆炸。与氧化剂可发生反应。流速过快，容易产 生和积聚静电。其蒸气比空气重，能在较低处扩散到相 当远的地方，遇火源会着火回燃。若遇高热，容器内压 增大，有开裂和爆炸的危险。 有害燃烧产物：一氧化碳、二氧化碳。 灭火方法：消防人员须佩戴防毒面具、穿全身消防服，在上风向灭 火。尽可能将容器从火场移至空旷处。喷水保持火场容 器冷却，直至灭火结束。处在火场中的容器若已变色或 从安全泄压装置中产生声音，必须马上撤离。灭火剂： 雾状水、泡沫、干粉、二氧化碳、砂土。 第六部分：泄漏应急处理 应急处理：迅速撤离泄漏污染区人员至安全区，并进行隔离，严格 限制出入。切断火源。建议应急处理人员戴自给正压式 呼吸器，穿防静电工作服。尽可能切断泄漏源。防止流 入下水道、排洪沟等限制性空间。小量泄漏：用砂土或 其它不燃材料吸附或吸收。也可以在保证安全情况下， 就地焚烧。大量泄漏：构筑围堤或挖坑收容。用泵转移 至槽车或专用收集器内，回收或运至废物处理场所处置。 第七部分：操作处置与储存 操作注意事项：密闭操作，全面通风。操作人员必须经过专门培训，严 格遵守操作规程。建议操作人员佩戴自吸过滤式防毒面 具（半面罩），戴化学安全防护眼镜，穿防静电工作服， 戴橡胶耐油手套。远离火种、热源，工作场所严禁吸烟。
公司清算注销的详细流程 一、注销原因 公司因下列原因之一的，应当自清算结束之日起30日内向公司登记机关申请注销登记： 1.公司被依法宣告破产； 2.公司章程规定的营业期限届满或者公司章程规定的其他解散事由出时； 3.股东会决议解散； 4.公司因合并分立解散； 5.公司被依法责令关闭。 公司申请注销登记，应由公司指定或者委托公司员工或者具有资格的代理机构的代理人作为申请人办理注销登记。企业所得税在国税交纳的企业应先办理地税注销手续，注销流程按先后程序共分为五个步骤分别为注销地税、国税、银行账户、工商登记、组织机构代码证及统计证。 二、清算流程 （一）清算适用法规 公司清算因清算的性质不同而分别适用不同的法律： 1、公司因破产而清算，适用《企业破产法》和《民事诉讼
法》。 2、公司因非破产清算（是指公司自愿解散和被责令依法解散的情形，适用《公司法》和《民事诉讼法》。 （二）公司清算组备案提交的材料 1.公司清算组负责人签署的《公司备案申请表》(公司加盖公章)； 2.公司签署的《制定代表或者共同委托代理人的证明》(公司加盖公章)及制定代表或委托代理人的身份证复印件(本人签字)； 3.有限责任公司提交股东会关于成立清算组的决议(由代表三分之二以上表决权的股东签署；股东为自然人的由本人签字，自然人以外的股东加盖公章)； 4.公司《企业法人营业执照》副本复印件(公司加盖公章)。（三）清算报告的主要内容 1.清算组的构成及何时开始清算； 2.企业的主要资产情况； 3.企业的主要债权债务情况； 4.企业的对外投资情况； 5.债权债务的清理情况、对外投资的处置情况； 6.剩余资产的分配情况。 （四）清算的具体流程 1.股东会决定公司解散，形成决议，停止一切经营活动； 2.决议形成后，15日内成立清算组，清算组由股东组成；清算组自成立之日起10日内将清算组成员、负责人名单向公司登记机
煤油化学品安全技术说明书(M S D S) -CAL-FENGHAI-(2020YEAR-YICAI)_JINGBIAN
煤油化学品安全技术说明书(MSDS) 第一部分：基本信息 [中文名]：煤油；火油 [英文名]：Kerosene [CAS号]：8008-20-6 [分子式]： [分子量]：0 [RTECS号]：OA5500000 [UN编号]：1223 [危险货物编号]：33501 [IMDG规则页码]：3375 [外观与性状]：水白色至淡黄色流动性油状液体，易挥发。 [危险性类别]：第3.3类高闪点易燃液体 [危险货物包装标志]：7 [包装类别]：Ⅲ [溶解性]：不溶于水，溶于醇等多数有机溶剂。 [主要用途]：用作燃料、溶剂、杀虫喷雾剂。 第二部分：.理化特性 [临界温度(℃)]： [临界压力(MPa)]： [饱和蒸汽压(kPa)]：无资料 [燃烧热(kj/mol)]： [熔点(℃)]：无资料 [沸点(℃)]：175～325 [闪点(℃)]：43～72 [相对密度(水=1)]：0.8～1.0 [相对密度(空气=1)]：4.5 [自燃温度(℃)]：210 [爆炸下限(V%)]：0.7 [爆炸上限(V%)]：5.0 第三部分：危险特性 [危险特性]：其蒸气与空气形成爆炸性混合物，遇明火、高热能引起燃烧爆炸。与氧化剂能发生强烈反应。若遇高热，容器内压增大，有开裂和爆炸的危险。 [燃烧性]：易燃 [毒性]：属低毒类 LD50：36000mg／kg(大鼠经口)；7072mg／kg(兔经口) LC50： [稳定性]：稳定 [聚合危害]：不能出现 [建筑火险分级]：乙 [燃烧(分解)产物]：一氧化碳、二氧化碳。
理工学院毕业设计(论文)外文资料翻译 专业：热能与动力工程 姓名：赵海潮 学号：09L0504133 外文出处：Applied Acoustics, 2010(71):701~707 附件： 1.外文资料翻译译文；2.外文原文。
附件1：外文资料翻译译文 基于一维CFD模型下汽车排气消声器的实验研究与预测Takeshi Yasuda, Chaoqun Wua, Noritoshi Nakagawa, Kazuteru Nagamura 摘要目前，利用实验和数值分析法对商用汽车消声器在宽开口喉部加速状态下的排气噪声进行了研究。在加热工况下发动机转速从1000转/分钟加速到6000转/分钟需要30秒。假定其排气消声器的瞬时声学特性符合一维计算流体力学模型。为了验证模拟仿真的结果，我们在符合日本工业标准（JIS D 1616）的消声室内测量了排气消声器的瞬态声学特性，结果发现在二阶发动机转速频率下仿真结果和实验结果非常吻合。但在发动机高阶转速下（从5000到6000转每分钟的四阶转速，从4200到6000转每分钟的六阶转速这样的高转速范围内），计算结果和实验结果出现了较大差异。根据结果分析，差异的产生是由于在模拟仿真中忽略了流动噪声的影响。为了满足市场需求，研究者在一维计算流体力学模型的基础上提出了一个具有可靠准确度的简化模型，相对标准化模型而言该模型能节省超过90％的执行时间。 关键字消声器排气噪声优化设计瞬态声学性能 1 引言 汽车排气消声器广泛用于减小汽车发动机及汽车其他主要部位产生的噪声。一般而言，消声器的设计应该满足以下两个条件：（1）能够衰减高频噪声，这是消声器的最基本要求。排气消声器应该有特定的消声频率范围，尤其是低频率范围，因为我们都知道大部分的噪声被限制在发动机的转动频率和它的前几阶范围内。（2）最小背压，背压代表施加在发动机排气消声器上额外的静压力。最小背压应该保持在最低限度内，因为大的背压会降低容积效率和提高耗油量。对消声器而言，这两个重要的设计要求往往是互相冲突的。对于给定的消声器，利用实验的方法，根据距离尾管500毫米且与尾管轴向成45°处声压等级相近的排气噪声来评估其噪声衰减性能，利用压力传感器可以很容易地检测背压。 近几十年来，在预测排气噪声方面广泛应用的方法有：传递矩阵法、有限元法、边界元法和计算流体力学法。其中最常用的方法是传递矩阵法（也叫四端网络法）。该方
公司注销流程及费用2017年最新版 销代理费：详情咨询创业天地专业服务平台，时间大概最快6个月左右，因为税务局要查账；查公司近三年的账。 公司注销流程主要分为七步: 工商注销备案→注销登报公告→国税注销→地税注销→工商注销→代码注销→银行注销公司注销的条件，只有满足一下条件的公司才能注销 1、公司依法宣告破产 2、公司章程规定营业期限届满或者其他解散事由出现 3、公司合并、分立解散 4、公司依法责令关闭 公司注销流程： 一、工商注销备案 1、公司营业执照正副本原件及副本复印件 2、公司股东会决议(成立清算组、解散公司0 3、委托代理人证明 4、注销申请书 5、公章 6、公司老章程
二、注销登报公告 所需材料： 1、公司营业执照复印件、公司股东会决议复印件。 2、法定代表人身份证复印件 3、公告内容 三、注销公司国，地税登记证 所需资料: 1.国地税正副本 2.本年度汇算清缴报告 3.注销报告 4.填写税务注销表格 四、工商注销 所需资料: 1、公司营业执照正副本原件 2、国地税注销证明文件原件及复印件 3、公司股东会决议(解散公司、确认清算报告) 4、公司清算报告 5、注销申请书 6、委托代理人证明
7、公章 五、注销代码证 所需资料： 1、营业执照注销证明文件 2、代码证原件 六、银行注销 需要材料： 1、国地税注销结果通知单 2、组织机构代码正本 3、营业执照正本 4、公章、财务章、法人私章 5、法人身份证原件 6、经办人身份证原件 7、印鉴卡 8、印鉴卡上预留印鉴 9、基本账户开户许可证 10、支票本 11、电汇凭证等银行相关资料 12、销户申请书
安全技术说明书 煤油 ********有限责任公司 二〇一四年五月
化学品安全技术说明书 产品名称：煤油按GB/T16483-2008、GB/T17519-2013编制修订日期： 2014年5月20日SDS编号： **- 煤油 最初编制日期： 2014年5月20日版本： 1.1 第1部分化学品及企业标识 化学品中文名：煤油 化学品英文名：kerosene 企业名称：********有限责任公司 企业地址：****************** 邮编：****************** 传真：****************** 联系电话：****************** 电子邮件地址：************************************ 企业应急电话：****************** 产品推荐及限制用途： 可用作燃料、溶剂、洗涤剂、工艺用油。 第2部分危险性概述 紧急情况概述： GHS危险性类别： 易燃液体类别3 急性毒性——经口类别5 急性毒性——经皮类别5
急性毒性——吸入类别5 标签要素： 象形图： 警示词：警告 危险性说明：易燃液体; 引起眼睛刺激; 吞咽可能有害; 皮肤接触可能有害; 吸入可能有害。 防范说明： ·预防措施： 在得到专门指导后操作。在未了解所有安全措施之前，且勿操作。远离火种、热源。使用不产生火花的工具作业。采取防止静电措施，容器和接收设备接地、连接。使用防爆型的通风系统和设备。密闭操作，全面通风。避免吸入蒸气（或雾）。戴橡胶手套，化学安全防护眼镜，穿防静电工作服。可能接触其蒸气时，戴过滤式防毒面具（半面罩）。紧急事态抢救或撤离时，建议佩戴空气呼吸器。妊娠、哺乳期间避免接触。作业场所不得进食、饮水、吸烟。操作后彻底清洗身体接触部位。污染的工作服不得带出工作场所。 ·事故响应： 发生火灾时，尽可能将容器从火场移至空旷处。喷水保持火场容器冷却，直至灭火结束。处在火场中的容器若已变色或从安全泄压装置中产生声音，必须马上撤离。用泡沫、干粉、二氧化碳灭火。 ·安全储存： 储存于阴凉、通风的库房。远离火种、热源。库温不宜超过30℃。保持容器密封。应与氧化剂、卤素、强酸碱分开存放，切忌混储。采用防爆型照明、通风设施。禁止使用易产生火花的机械设备和工具。储区应备有泄漏应急处理设备和合适的收容材料。 ·废弃处置： 本品或其容器采用焚烧法处置。处置前应参阅国家和地方法规 物理和化学危险： 易燃，其蒸气与空气可形成爆炸性混合物，遇明火、高热能引起燃烧爆炸。与氧化剂接触发生化学反应或引起燃烧。在火场中，受热的容器有爆炸的危险。蒸气比空气重，沿地面扩散并易积存于低洼处，遇火源会着火回燃。
安全化学品安全技术说明书 修订日期：2016-2 SDS 编号：LBPC-M-001 产品名称：柴油版本：LBPC-M（2） 第一部分化学品及企业标识 化学品中文名称：柴油 化学品英文名称：kerosene ；diesel fuel 企业名称：日照岚桥港口石化有限公司 地址：日照市岚山区虎山镇潘家村西首 邮编：276808 电子邮件地址：lbshihua@https://www.doczj.com/doc/2b12771698.html, 联系电话：0633-2660128 传真号码：0633-2660178 企业应急电话：0633-2660500 技术说明书编码：LBPC-M-001 产品推荐用途及限制用途：用于柴油机 第二部分危险性概述 物理化学危险：易燃液体，其蒸气与空气可形成爆炸性混合物，遇明火、高热能引起燃烧爆炸。其蒸气比空气重，能在较低处扩散到相当远的地方，遇火源会着火回燃。若遇高热，容器内压增大，有开裂和爆炸的危险。 健康危害：吸入高浓度油蒸气，常先有兴奋，后转入抑制，表现为乏力、头痛、酩酊感、神志恍惚、肌肉震颤、共济运动失调；严重者出现定向力障碍、意识模糊等；油蒸气可引起眼及呼吸道刺激症状，重者出现化学性肺炎。吸入液态煤油可引起吸入性肺炎，严重时可发生肺水肿。摄入引起口腔、咽喉和胃肠道刺激症状，可出现与吸入中毒相同的中枢神经系统症状。 环境危害：对环境有害，可对水体、土壤和大气造成污染。 GHS危险性类别：易燃液体-3,皮肤腐蚀/刺激-2,严重眼睛损伤/眼睛刺激性-2B。 标签要素：
象形图： 警示词：危险 危险信息：易燃液体和蒸气; 可造成皮肤灼伤和眼睛刺激; 如果吞食并进入呼吸道可能致命。 防范说明：工作场所严禁烟火，应远离热源、火花、明火、热表面。采取防静电措 施，容器和接收设备接地连接装臵，防止静电的积聚。使用防爆电机、通风、照 明等设备，使用不产生火花的工具。得到专门指导后操作，在阅读并了解所有安 全预防措施之前，切勿操作。按照要求使用个人防护装备，戴防护手套、防护面 罩。避免与氧化剂接触，操作后彻底清洗，操作现场不得进食、饮水或吸烟。禁 止排入环境。 预防措施：灌装时注意流速，防止静电积聚，且有接地装臵，配备相应的消防灭火 器材及应急处理设施。 事故响应：火灾时使用泡沫、干粉、二氧化碳、沙土灭火。喷水冷却容器，如有可 能迅速将容器从火场移至空旷处。处在火场中的容器若已变色，必须马上撤离； 用储罐储存，发生火灾应立即开启冷却喷淋装臵及消防泡沫系统灭火。 安全储存：储存于阴凉、通风的库房。远离火种、热源。炎热季节库温不宜超过30℃。应与氧化剂、食用化学品分开存放，切忌混储。采用防爆型照明、通风设施。禁 止使用易产生火花的机械设备和工具。储区应备有泄漏应急处理设备和合适的收 容材料。 废弃处置：推荐使用焚烧法处臵。 第三部分成分/ 组成信息 物质□混合物■
故障概率模型的数控车床 摘要：领域的失效分析被计算机数字化控制（CNC）车床描述。现场收集了为期两年的约80台数控车床的故障数据。编码系统代码失效数据是制定和失效分析数据库成立的数控车床。失败的位置和子系统，失效模式及原因进行了分析，以显示薄弱子系统的数控车床。另外，故障的概率模型，分析了数控车床的模糊多准则综合评价。 作者关键词：数控车床；场失败；概率模型；模糊信息 文章概述 1.介绍 2. CNC车床的概述 3.收集和整理数据 3.1. 收集数据 3.2. 领域失效数据的有效性 3.3. 数据核对和数据库 4. 失效分析 4.1. 对失败位置和子系统的频率分析 4.2. 对失败形式的频率分析 5.失败机率模型 5.1. 方法学 5.2. 分布倍之间连续的失败 5.3. 修理时间的发行 6.结论 1.介绍 在过去十年中，计算机数字化控制（CNC）车床已经越来越多地被引入到机械加工过程中。由于其固有的灵活性很大，稳定的加工精度和高生产率，数控车床是能给用户巨大的利益。然而，作为一个单一的数控车床故障也许会导致整个生产车间被停止，而且维修更加困难和昂贵，当故障发生时[1]，数控车床能够给用户带来很多的麻烦。 与此同时，制造商还需要持续改进数控车床的可靠性来提高市场的竞争力。因此，数控车床的可靠性能使生产商和用户增加显著性和至关重要的意义。 需要改进数控车床的可靠性，使用户和制造商收集和分析领域的故障数据和采取措施减少停机时间。本文论述了研究失效模式及原因，失效的位置和薄弱的子系统，故障概率模型的数控车床。
图1 系统框图的数控车床 机械系统包括主轴及其传动链（固定在主轴箱），两根滑动轴（命名X、Z或者U，W在轮），车床拖板箱，转动架或刀架，尾座，床身等。主轴持续或加强连续变速，驱动交流或直流主轴电机直接或通过主传动，并有一个光电编码器的主轴车削螺纹。X和Z 两根轴的驱动交流或直流伺服车削螺纹和控制同时进行。该转动架或刀架可自动交换工
公司注销清算的流程及税务方面应注意哪些事项？ 1、清算公司财产、制订清算方案 （1）调查和清理公司财产。清算组在催告债权人申报债权的同时，应当调查和清理公司的财产。根据债权人的申请和调查清理的情况编制公司资产负债表、财产清单和债权、债务目录。应当指出的是，清算组在编制资产负债表时，不得将公司财产价值低估。 （2）制订清算方案。编制公司财务会计报告之后，清算组应当制订清算方案，提出收取债权和清偿债务的具体安排。 （3）提交股东会通过或者报主管机关确认。清算方案是公司清算的总方案。因此，股份有限公司的清算组应将清算方案提交股东大会通过。但是，有限责任公司的清算组成员是由股东组成的，所以，无须提交股东会另行通过。将清算方案提交有关主管机关确认的规定，适用于因违法而解散的清算公司。 （4）另外，如果公司清算组在清理公司财产、编制资产负债表和财产清单时，发现公司财产不足清偿债务的，清算组有责任立即向有管辖权的人民法院申请宣告破产。经人民法院裁定宣告破产后，清算组应当将清算事务移交人民法院。 2、了结公司债权、债务
（1）处理公司未了结的业务。清算期间，公司不得开展新的经营活动。但是，公司清算组为了清算的目的，有权处理公司尚未了结的业务。 （2）收取公司债权。清算组应当及时向公司债务人要求清偿已经到期的公司债权。对于未到期的公司债权，应当尽可能要求债务人提前清偿，如果债务人不同意提前清偿的，清算组可以通过转让债权等方法变相清偿。 （3）清偿公司债务。公司清算组通过清理公司财产、编制资产负债表和财产清单之后，确认公司现有的财产和债权大于所欠债务，并且足以偿还公司全部债务时，应当按照法定的顺序向债权人清偿债务。首先，应当支付公司清算费用，包括公司财产的评估、保管、变卖和分配等所需的费用，公告费用，清算组成员的报酬，委托注册会计师、律师的费用，以及诉讼费用等；其次，支付职工工资和劳动保险费用；再次，缴纳所欠税款；最后是偿还其他公司债务。在清偿公司债务时，应注意以下几点：第一，偿还公司债务，一向没有严格先后、顺序之分，但是，公司财产必须能够清偿公司债务；第二，在催告债术人申报的期限届满前，公司一般不得先行清偿债务；第三，在公司清偿全部公司债务前，不得向公司股东分配公司财产。 3、分配公司剩余财产
公司注销流程具体操作方法 注销代理费：详情咨询创业天地专业服务平台，时间大概最快6个月左右，因为税务局要查账；查公司近三年的账。 公司注销流程主要分为七步: 工商注销备案→注销登报公告→国税注销→地税注销→工商注销→代码注销→银行注销 公司注销的条件，只有满足一下条件的公司才能注销 1、公司依法宣告破产 2、公司章程规定营业期限届满或者其他解散事由出现 3、公司合并、分立解散 4、公司依法责令关闭 公司注销流程 一、工商注销备案 1、公司营业执照正副本原件及副本复印件 2、公司股东会决议(成立清算组、解散公司0 3、委托代理人证明 4、注销申请书 5、公章 6、公司老章程
二、注销登报公告 所需材料： 1、公司营业执照复印件、公司股东会决议复印件。 2、法定代表人身份证复印件 3、公告内容 三、注销公司国，地税登记证 所需资料: 1.国地税正副本 2.本年度汇算清缴报告 3.注销报告 4.填写税务注销表格 四、工商注销 所需资料: 1、公司营业执照正副本原件 2、国地税注销证明文件原件及复印件 3、公司股东会决议(解散公司、确认清算报告) 4、公司清算报告 5、注销申请书
6、委托代理人证明 7、公章 五、注销代码证 所需资料： 1、营业执照注销证明文件 2、代码证原件 六、银行注销 需要材料： 1、国地税注销结果通知单 2、组织机构代码正本 3、营业执照正本 4、公章、财务章、法人私章 5、法人身份证原件 6、经办人身份证原件 7、印鉴卡 8、印鉴卡上预留印鉴 9、基本账户开户许可证 10、支票本 11、电汇凭证等银行相关资料
12、销户申请书 如何注销内资公司： 注销公司之前需要对公司进行清算，倾诉啊完成后才能去工商局地税国税领取表格开始注销手续。 根据《中华人民共和国公司法》[1]第一百八十四条、第一百八十五条、第一百八十六条、第一百八十七条、第一百八十八条、第一百八十九条规定，注销公司依法依照如下步骤组织清算后，方能办理注销登记，公告终止公司。 公司不注销的话会影响到法人，监事在工商方面的信用度。建议一定注销! 下面简单说一下注销流程，仅供参考! 一、依法成立清算组。公司应当在解散事由出现之日起十五日内成立清算组，开始清算。有限责任公司的清算组由股东组成，股份有限公司的清算组由董事或者股东大会确定的人员组成。逾期不成立清算组进行清算的，债权人可以申请人民法院指定有关人员组成清算组进行清算。人民法院应当受理该申请，并及时组织清算组进行清算。 二、公告并通知债权人申报债权，依法对债权进行登记。清算组应当自成立之日起十日内通知债权人，并于六十日内在报纸上公告。债权人应当自接到通知书之日起三十日内，未接到通知书的自公告之日起四十五日内，向清算组申报其债权。债权人申报债权，应当说明债权的有关事项，并提供证明材料。清算组应当对债权进行登记。在申报债权期间，清算组不得对债权人进行清偿。(一般是登报后四十五天注销 三、清算组接管公司，展开清算工作。清算组自成立之日起接管公司，了结公司未了业
煤焦油安全技术说明书 第一部分化学品及企业标识 化学品中文名称：煤焦油 化学品英文名称： Coal tar 企业名称： 地址： 邮编：271100 电子邮件地址： 联系电话： 传真号码： 企业应急电话： 产品代码：25202101 产品推荐用途：可分馏出各种芳香烃、烷烃、酚类等，也可制取油毡、燃料和炭黑。 产品限制用途：无资料 第二部分危险性概述 物理和化学危险：其蒸汽与空气可形成爆炸性混合物，遇明火、高热极易燃烧爆炸。与氧化剂接触猛烈反应。 健康危害：作用于皮肤，引起皮炎、痤疮、毛囊炎、光毒性皮炎、中毒性黑皮病、疣赘及癌肿。可引起鼻中隔损伤。 环境危害：对环境有危害，对大气可造成污染。 GHS危险性类别：易燃液体-2,皮肤腐蚀/刺激-2,严重眼睛损伤/眼睛刺激性-2B,呼吸或皮肤过敏-皮肤致敏1A,生殖细胞突变性-2,致癌性-1A,对水环境的危害-急性2,对水环境的危害- 长期慢性2,急性毒性-经口-4,急性毒性-吸入-2,急性毒性-经皮-5, 标签要素： 象形图：
警示词：危险 危险信息：高度易燃液体和蒸气; 引起皮肤刺激; 引起眼睛刺激; 可能引起皮肤过敏性反应; 怀疑可致遗传性缺陷; 可致癌; 对水生生物有毒; 对水生生物有毒并且有长期持续影响; 吞咽有害; 吸入致死; 皮肤接触可能有害。 防范说明： 预防措施： ?远离火种、热源，工作场所严禁吸烟。 ?操作后彻底清洗身体接触部位。 ?避免吸入粉尘、烟气、气体、烟雾、蒸气、喷雾。 ?仅在室外或通风良好处操作。 ?戴防护手套、穿防护服、戴防护眼镜、防护面罩。 ?按要求使用个体防护装备。 ?得到专门指导后操作，在阅读并了解所有安全预防措施之前，切勿操作。 事故响应： ?灭火剂：用雾状水、泡沫、干粉、二氧化碳、砂土灭火?食入：尽快彻底洗胃，就医。?皮肤接触：脱去污染的衣着，用肥皂水和清水彻底冲洗皮肤。如有不适感，就医。污染的衣服清洗后方可重新使用。 ?如吸入：脱离现场至空气新鲜处。如呼吸困难，给输氧。就医。 ?眼睛接触：提起眼睑，用流动清水或生理盐水冲洗。如有不适感，就医。 安全储存： ?储存于阴凉、通风的库房。远离火种、热源。 ?应与氧化剂分开存放，切忌混储。采用防爆型照明、通风设施。禁止使用易产生火花的机械设备和工具。储区应备有泄漏应急处理设备和合适的收容材料。 废弃处置： ?不要自己试着处理无用的产品。把容器和无用的产品返回供应商。 ?处置前应参阅国家和地方有关法规。用焚烧法处置
本科生毕业设计（论文）外文科技文献译文 译文题目(外文题目)学院(系)Socket网络编程的设计与实现A Design and Implementation of Active Network Socket Programming 机械与能源工程学院 专学业 号 机械设计制造及其自动化 071895 学生姓名李杰林 日期2012年5月27日指导教师签名日期
摘要：编程节点和活跃网络的概念将可编程性引入到通信网络中，并且代码和数据可以在发送过程中进行修改。最近，多个研究小组已经设计和实现了自己的设计平台。每个设计都有其自己的优点和缺点，但是在不同平台之间都存在着互操作性问题。因此，我们引入一个类似网络socket编程的概念。我们建立一组针对应用程序进行编程的简单接口，这组被称为活跃网络Socket编程（ANSP）的接口，将在所有执行环境下工作。因此，ANSP 提供一个类似于“一次性编写，无限制运行”的开放编程模型，它可以工作在所有的可执行环境下。它解决了活跃网络中的异构性，当应用程序需要访问异构网络内的所有地区，在临界点部署特殊服务或监视整个网络的性能时显得相当重要。我们的方案是在现有的环境中，所有应用程序可以很容易地安装上一个薄薄的透明层而不是引入一个新的平台。 关键词：活跃网络；应用程序编程接口；活跃网络socket编程
1 导言 1990年，为了在互联网上引入新的网络协议，克拉克和藤农豪斯[1]提出了一种新的设 计框架。自公布这一标志性文件，活跃网络设计框架[2，3，10]已经慢慢在20世纪90 年代末成形。活跃网络允许程序代码和数据可以同时在互联网上提供积极的网络范式，此外，他们可以在传送到目的地的过程中得到执行和修改。ABone作为一个全球性的骨干网络，开 始进行活跃网络实验。除执行平台的不成熟，商业上活跃网络在互联网上的部署也成为主要障碍。例如，一个供应商可能不乐意让网络路由器运行一些可能影响其预期路由性能的未知程序，。因此，作为替代提出了允许活跃网络在互联网上运作的概念，如欧洲研究课题组提出的应用层活跃网络（ALAN）项目[4]。 在ALAN项目中，活跃服务器系统位于网络的不同地址，并且这些应用程序都可以运行在活跃系统的网络应用层上。另一个潜在的方法是网络服务提供商提供更优质的活跃网络服务类。这个服务类应该提供最优质的服务质量（QOS），并允许路由器对计算机的访问。通过这种方法，网络服务提供商可以创建一个新的收入来源。 对活跃网络的研究已取得稳步进展。由于活跃网络在互联网上推出了可编程性，相应 地应建立供应用程序工作的可执行平台。这些操作系统平台执行环境（EES），其中一些已 被创建，例如，活跃信号协议（ASP）[12]和活跃网络传输系统（ANTS）[11]。因此，不 同的应用程序可以实现对活跃网络概念的测试。 在这些EES 环境下，已经开展了一系列验证活跃网络概念的实验，例如，移动网络[5]，网页代理[6]，多播路由器[7]。活跃网络引进了很多在网络上兼有灵活性和可扩展性的方案。几个研究小组已经提出了各种可通过路由器进行网络计算的可执行环境。他们的成果和现有基础设施的潜在好处正在被评估[8，9]。不幸的是，他们很少关心互操作性问题，活跃网络由多个执行环境组成，例如，在ABone 中存在三个EES，专为一个EES编写的应用程序不能在其他平台上运行。这就出现了一种资源划分为不同运行环境的问题。此外，总是有一些关键的网络应用需要跨环境运行，如信息收集和关键点部署监测网络的服务。 在本文中，被称为活跃网络Socket编程（ANSP）的框架模型，可以在所有EES下运行。它提供了以下主要目标： ??通过单一编程接口编写应用程序。 由于ANSP提供的编程接口，使得EES的设计与ANSP 独立。这使得未来执行环境的发展和提高更加透明。
公司注销的具体流程操作 有限责任公司注销需要五个流程，分别为注销地税、国税、银行账户、工商登记、组织机构代码证及统计证。 (一)注销地税流程 1、向主管税务机关申请办理注销税务登记，领取并 填写《纳税清算申请表》、《纳税清算登记表》各一式两份、《注销税务登记申请审批表》一式三份。(其中《纳税清算申 请表》要填最近三个整年度的纳税额)。 2、委托中介机构出具“清算审计报告”。 3、持《清算审计报告》、《纳税清算申请表》、 《纳税清算登记表》、《注销税务登记申请审批表》、及注销企业提供的税务登记(正、副本)、代码章、发票卡、IC卡、 加密盒、空白发票(带齐退票及最后一张已开发票记账联)、上级主管部门或股东会撤销企业决定书、公章到地税注销部门办理注销手续。 4、等待地税通知领取注销地税登记通知单。(在未领到注销通知前务必按期申报纳税，可零申报)。 (二)注销国税流程 1、凭《地税注销证明》原件及复印件到国税办理注 销登记窗口领取并填写《注销税务登记申请审批表》、《注销及走逃企业审批表》、《缴销专用发票申请表》。 2、持填写完的以上各表，带齐2003年至注销日购买的所有新、旧版普通发票及最后一次购买的最后一本增值税专用发票到专管员处办理缴销发票手续。 3、办完缴销发票后找专管员办理取消一般纳税人资 格需报送资料如下：⑴填写业务报批单一式二份;⑵注销税务
登记申请审批表一式二份;⑶税务文书领取通知单(受理文书名称：取消增值税一般纳税人资格审批表)一式二份;⑷注销及走逃企业审批表一式二份;⑸《一般纳税人资格证书》原件。 4、请专管员进行纳税评估并出具《评估报告》。待专管员取消一般纳税人资格后，到专管员处领取以下资料：⑴《评估报告》;⑵《业务报批单》;⑶《一般纳税人资格证书》;⑷《注销及走逃企业审批表》。 5、用A4纸打印注销申请书一份：没有格式限制、写清楚注销原因、加盖企业公章、法人签字。若是分支机构(或分公司)的企业还需提供一份董事会决议，要求法人及股东签字、加盖总机构(或总公司)公章。 6、提交《注销税务登记申请审批表》、《评估报告》、《业务报批单》、《一般纳税人资格证书》、《注销及走逃企业审批表》、注销申请书、税务登记正副本原件、营业执照复印件、发票购领薄到办理注销税务登记窗口。 7、等待国税通知领取注销国税登记通知单。(未领到注销通知单前务必按期申报纳税) (三)注销银行账户流程 1、填写注销银行账户申请表，经开户行报送中国人民银行审批。 2、提交开户银行许可证、未使用的现金支票、转账支票等资料到银行办理注销。 (四)注销工商流程 1、领取《企业变更(改制)登记(备案)申请书》及《指定(委托)书》并填写完整。 2、持《企业变更(改制)登记(备案)申请书》、《指定(委托)书》、注销银行账户通知单、公章、财务章、合同章