甲有生产一次性卫生巾的技术，乙、丙想使用此技术办工厂。三方协议为甲4成，乙、丙各3成，但甲不参与经营管理，甲同意乙、丙使用。到2008年3月止，甲分得5万元。后因乙、丙经营管理不善，导致亏损，负债5万元。乙、丙找甲要求其承担部分亏损，甲不同意，认为他只是转让技术，而未参与合伙，不应负担亏损。后债权人丁将甲、乙、丙共同告上法院。
问：
（1）甲是合伙人吗？为什么？
（2）5万元的债务应如何偿还？为什么？
参考答案：
（1）甲是合伙人。甲虽然未直接参加合伙的经营管理，但甲提供了技术，并且按比例分红，分得5万元，这就是实际的利润。甲应视为合伙人。
（2）由合伙人共同承担连带偿还责任。合伙人在对外债务承担上，负无限连带责任，但承担了债务之后，就亏损按合伙协议的约定或者按出资比例分担。协议未约定债务承担比例或者出资比例的，按照约定的或者实际的盈分配比例承担。对造成合伙经营亏损有过错的合伙人，应当根据其过错程度相应地承担责任。
People all over the world celebrate the new year. However, not all countries celebrate in the same way, and in some countries, the new year doesn’t begin on the 1 date very year. In many countries, the new year begins on 1st January, but people start celebrating on 31st December, New Year’s Eve. In New York many people go to celebrate in Times Square. 2 they’re waiting for the New Year, they listen to music, sing traditional songs and have fun. Just before 12 o’clock, everyone 3 down from 10: 10, 9, 8… As soon as it’s 12 o’clock, everyone shouts very 4 , “Happy New Year!” New Year’s Day is often a family day. Some families get together for a special meal. When the weather is fine, many families go out for a 5 . On New Year’s Day, many people make resolutions for the new year. They 6 a list of things, such as “I will help out more with housework. I will work 7 at school than others.” or “I won’t spend so much time playing video games.” When they have made 8 list, they read it to their family or friends and promise to 9 their resolutions. So it doesn’t matter how they celebrate, 10 people in countries all over the world, it’s a time to say goodbye to the old year, and to welcome the new.
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