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Investigation of electronic and magnetic structure of advanced magnetic materialsRednic, Vasile 25 January 2010 (has links)
The subject of this work subscribes to the international preoccupation regarding the elucidation of magnetic properties of solids. The crystallographic, electronic and magnetic structures of Al-Mn-Ni alloys and compounds have been investigated by X-ray diffraction, magnetization and magnetic susceptibility measurements, X-ray photoelectron spectroscopy (XPS), and band structure calculations. The thesis is organized in 6 Chapters, followed by the summary. Chapter 1 contains a brief theoretical introduction into the magnetism of metallic systems, as well the principles of XPS. The sample preparation details and all the techniques employed in the characterization of the systems are described in Chapter 2. The next 4 Chapters contain the experimental results for Mn1-xAlxNi3, Mn1-xAlxNi, Ni1-xMnxAl, Ni0.7-xAlxMn0.3 systems.
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Numerical study of EGR mixing and distribution in a piston engine intake lineGarcía Olivas, Guillermo 10 January 2022 (has links)
[ES] Teniendo en cuenta la cantidad de motores de combustión interna que se encuentran en activo actualmente, y sus potenciales emisiones de contaminación si se realizaran de forma incontrolada por el parque automovilístico, las normativas internacionales son cada vez más estrictas en cuanto a la cantidad de gases perjudiciales para el medio ambiente que pueden emitir dichos motores de manera unitaria. Debido a ello, se han ido desarrollando e implantando técnicas de reducción de contaminantes como el downsizing en el cual se reduce el tamaño del motor para reducir el consumo, la implantación de motores híbridos y la Recirculación de Gases de Escape. Esta técnica de recirculación puede abordarse de dos maneras alternativas: la Recirculación de Gases de Escape de Ruta Larga inyecta dichos gases antes del compresor, mientras que la Recirculación de Gases de Escape de Ruta Corta (o alta presión) los reinyecta después del compresor, en el mismo colector de admisión del motor. Dado que en ambas configuraciones se produce una inyección directa del flujo recirculado en la corriente principal, en el presente trabajo se propone un estudio numérico de la mezcla entre las corrientes de aire y gases recirculados usando un software comercial de mecánica de fluidos computacional (STAR-CCM+).
En la configuración de Ruta Larga se ha propuesto en primer lugar estudiar el efecto en los parámetros globales del compresor de una entrada heterogénea compuesta por aire y gases de escape. Para ello, se han analizado 9 puntos de funcionamiento distintos, tratando de abarcar el mapa completo del compresor centrífugo con una tasa de inyección constante. Se ha demostrado, por un lado, la necesidad de un esquema transitorio de cálculo para la obtención de resultados confiables en todo el dominio del compresor. Por otro lado, se ha demostrado que, con tasas de penetración de flujo estándar, la inyección de gases recirculados no tiene un impacto reseñable en las prestaciones del compresor, con excepción de la zona de bombeo. En segundo lugar, se ha desarrollado un diseño numérico de experimentos en configuración de Ruta Larga con el objetivo de encontrar correlaciones entre la condensación generada en dichas uniones (la cual puede aparecer bajo ciertas condiciones de operación del motor) y la mezcla entre las corrientes de aire y gases de escape. Se ha demostrado que la penetración de los gases en la corriente principal es un factor clave en la condensación generada, aumentando la cantidad de mezcla entre ambas corrientes.
En la configuración de Ruta Corta se han realizado estudios de configuración numérica tratando de estudiar la influencia de factores como malla, tamaño del paso temporal y modelos de turbulencia en la distribución final de los gases de escape entre los diferentes cilindros del motor. Se ha demostrado que los submodelos RANS pueden predecir la mayor parte de puntos de operación tanto en variables medias como instantáneas comparando resultados numéricos con mediciones experimentales. Fijando una configuración numérica, posteriormente se han analizado diferentes mezcladores en colectores de motores de 4 y 6 cilindros, demostrando la aplicabilidad de los índices de mezclado desarrollados y cuantificando la influencia de los diferentes efectos físicos que influyen en la distribución y mezcla de los gases de escape en la corriente principal. / [CA] Tenint en compte la quantitat de motors de combustió interna que es troben en actiu actualment, i les seues potencials emissions de contaminació si es realitzaren de manera incontrolada pel parc automobilístic, les normatives internacionals són cada vegada més estrictes quant a la quantitat de gasos perjudicials per al medi ambient que poden emetre aquests motors de manera unitària. A causa d'això, s'han anat desenvolupant i implantant tècniques de reducció de contaminants com el downsizing en el qual es redueix la grandària del motor per a reduir el consum, la implantació de motors híbrids i la Recirculació de Gasos de Fuita. Aquesta tècnica de recirculació pot abordar-se de dues maneres alternatives: la Recirculació de Gasos de Fuita de Ruta Llarga injecta aquests gasos abans del compressor, mentre que la Recirculació de Gasos de Fuita de Ruta Curta (o alta pressió) els reinjecta després del compressor, en el mateix collector d'admissió del motor. Atés que en totes dues configuracions es produeix una injecció directa del flux recirculat en el corrent principal, en el present treball es proposa un estudi numèric de la mescla entre els corrents d'aire i gasos recirculats usant un programari comercial de mecànica de fluids computacional (STAR-CCM+).
En la configuració de Ruta Llarga s'ha proposat en primer lloc estudiar l'efecte en els paràmetres globals del compressor d'una entrada heterogènia composta per aire i gasos de fuita. Per a això, s'han analitzat 9 punts de funcionament diferents, tractant d'abastar el mapa complet del compressor centrífug amb una taxa d'injecció constant. S'ha demostrat, d'una banda, la necessitat d'un esquema transitori de càlcul per a l'obtenció de resultats de confiança en tot el domini del compressor. D'altra banda, s'ha demostrat que, amb taxes de penetració de flux estàndard, la injecció de gasos recirculats no té un impacte ressenyable en les prestacions del compressor, amb excepció de la zona de bombament. En segon lloc, s'ha desenvolupat un disseny numèric d'experiments en configuració de Ruta Llarga amb l'objectiu de trobar correlacions entre la condensació generada en aquestes unions (la qual pot aparéixer sota unes certes condicions d'operació del motor) i la mescla entre els corrents d'aire i gasos de fuita. S'ha demostrat que la penetració dels gasos en el corrent principal és un factor clau en la condensació generada, augmentant la quantitat de mescla entre tots dos corrents.
En la configuració de Ruta Curta s'han realitzat estudis de configuració numèrica tractant d'estudiar la influència de factors com a malla, grandària del pas temporal i models de turbulència en la distribució final dels gasos de fuita entre els diferents cilindres del motor. S'ha demostrat que els submodelos RANS poden predir la major part de punts d'operació tant en variables mitjanes com instantànies comparant resultats numèrics amb mesuraments experimentals. Fixant una configuració numèrica, posteriorment s'han analitzat diferents mescladors en col·lectors de motors de 4 i 6 cilindres, demostrant l'aplicabilitat dels índexs de barrejat desenvolupats i quantificant la influència dels diferents efectes físics que influeixen en la distribució i mescla dels gasos de fuita en el corrent principal. / [EN] Considering the amount of internal combustion engines (ICEs) existing nowadays, and the pollutants that they could potentially emit, it is no surprise that international standards are getting increasingly severe regarding the allowed limits of pollutants that can be released by such engines. For this reason, different techniques have been developed in order to diminish pollutants, as downsizing in which the engine size is reduced to decrease the consumption, the hybridation of engines and the exhaust gases recirculation (EGR). This recirculation technique can be addressed by 2 different paths: Low Pressure EGR (LP-EGR) which reintroduce the exhaust gases before the compressor, while High Pressure EGR (HP-EGR) injects exhaust gases after the compressor in the intake manifold. Since both configurations deal with a direct injection of the recirculated flow in the main stream, in the present work a numerical study of the mixing between air and EGR flows is proposed, using a commercial code of computational fluid dynamics (STAR-CCM+).
In LP-EGR configuration has been proposed the study of the influence of a heterogeneous inlet (composed by air and exhaust gases) on the main performance of a centrifugal compressor. To do that, 9 different operating points have been analyzed, trying to cover the whole map of the compressor with a constant injection rate. It has been demonstrated the necessity of a transient scheme for obtaining reliable results in the complete domain of the compressor. On the other hand, it has been proved that, with standard penetration rates of the flow, EGR do not have a remarkable impact in the performance of the compressor, besides the surge zone. In LP-EGR scheme, a numerical design of experiments has been developed with the aim to find correlations between the generated volume condensation (which can appear under some operating points of the engine) and the mixing between air and exhaust gases. It has been proved that the penetration of the EGR in the main stream is a key factor in volume condensation, increasing the amount of mixing between the streams.
In HP-EGR configuration, different studies of numerical configuration have been conducted trying to find the influence of factors like mesh, time-step size, and turbulence models in the final distribution of exhaust gases between the cylinders of the engine. RANS submodels have demonstrated that can predict most of the operating points both average and instantaneous variables in comparison with experimental measurements. After that, fixing a numerical setup, different mixers in 4 and 6 cylinder manifolds have been calculated, showing the applicability of the developed mixing indexes, and quantifying the influence of the different physical effects that can influence in the mixing and distribution between air and exhaust gases streams. / García Olivas, G. (2021). Numerical study of EGR mixing and distribution in a piston engine intake line [Tesis doctoral]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/179406 / TESIS
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Predicting Workforce in Healthcare : Using Machine Learning Algorithms, Statistical Methods and Swedish Healthcare Data / Predicering av Arbetskraft inom Sjukvården genom Maskininlärning, Statistiska Metoder och Svenska SjukvårdsstatistikDiskay, Gabriel, Joelsson, Carl January 2023 (has links)
Denna studie undersöker användningen av maskininlärningsmodeller för att predicera arbetskraftstrender inom hälso- och sjukvården i Sverige. Med hjälp av en linjär regressionmodell, en Gradient Boosting Regressor-modell och en Exponential Smoothing-modell syftar forskningen för detta arbete till att ge viktiga insikter för underlaget till makroekonomiska överväganden och att ge en djupare förståelse av Beveridge-kurvan i ett sammanhang relaterat till hälso- och sjukvårdssektorn. Trots vissa utmaningar med datan är målet att förbättra noggrannheten och effektiviteten i beslutsfattandet rörande arbetsmarknaden. Resultaten av denna studie visar maskininlärningspotentialen i predicering i ett ekonomiskt sammanhang, även om inneboende begränsningar och etiska överväganden beaktas. / This study examines the use of machine learning models to predict workforce trends in the healthcare sector in Sweden. Using a Linear Regression model, a Gradient Boosting Regressor model, and an Exponential Smoothing model the research aims to grant needed insight for the basis of macroeconomic considerations and to give a deeper understanding of the Beveridge Curve in the healthcare sector’s context. Despite some challenges with data, the goal is to improve the accuracy and efficiency of the policy-making around the labor market. The results of this study demonstrates the machine learning potential in the forecasting within an economic context, although inherent limitations and ethical considerations are considered.
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Characterization and Stabilization of Transverse Spatial Modes of Light in Few-Mode Optical FibersPihl, Oscar January 2023 (has links)
With the growing need for secure and high-capacity communications, innovative solutions are needed to meet the demands of tomorrow. One such innovation is to make use of the still unutilized spatial dimension of light in communications, which has promising applications in both enabling higher data traffic as well as the security protocols of the future in quantum communications. The perhaps most promising way of realizing this technology is through spatial division multiplexing (SDM) in optical fibers. There are many challenges and open questions in implementing this, such as how perturbations to the signal should be kept under control and which type of optical fiber to use. Consequently, this thesis focuses on the implementation of SDM in few-mode fibers where the perturbation effects on the spatial distribution have been investigated. Following this investigation, an implementation of adaptive spatial mode control using a motorized polarization controller has been implemented. The mode control has been done with the focus on having relevance for quantum technology applications such as Quantum Key Distribution (QKD) and quantum random number generation (QRNG) but also for spatial division multiplexing (SDM) for general communications. For this reason, two evaluation metrics have been optimized for: extinction ratio and equal amplitude. The control algorithm used is an adaptation of the optimization algorithm Stochastic Parallel Gradient Descent (SPGD). Control has been achieved in stabilizing the extinction ratio of LP11a and LP11b over 12 hours with an average extinction ratio of 98 %. Additionally, equal amplitude between LP11a and LP11b has been achieved over 1 hour with an average relative difference of 0.42 % and 0.45 %. Out of the perturbation effects investigated; temperature caused large disturbances to the signal which later is corrected for with the implemented algorithm.
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Space-Division-Multiplexing Platform for a Delayed-Choice ExperimentKarlsson, Hilma January 2023 (has links)
This master’s thesis explores a space-division-multiplexing (SDM) platform fora delayed-choice experiment. SDM is a multiplexing technique for optical datatransmission that employs spatial modes in a multi- or few-mode fiber to increasethe transmission capacity. The spatial modes can thus be used as separate channels. SDM have shown great potential for quantum information systems, making it intriguing to investigate its broad applications by examining its use in adelayed-choice experiment. The delayed-choice experiment was proposed by J.A.Wheeler in 1978 explored the particle- and wave-like behavior of quantum particles and observe if the particle knows in advance if it should propagate as a waveor a particle through the experimental platform. Hence, it was suggested thatthe experiment should be changed after the particle entered the experimentalplatform. The experiment has afterward been realized in many different constellations but previous wave-particle delayed-choice experiments have not beendemonstrated with SDM nor with an all in fiber platform. The research involved modeling and constructing a SDM fiber-optic platform,only utilizing commercially available fiber optical telecommunication components. The platform was constructed with photonic lanterns, used as spatial division multiplexer and demultiplexer, and a two-input fiber Sagnac Interferometer,as a removable beam splitter. The system was tested with classical light but without difficulties, the platform could move to the quantum domain for performingthe delayed-choice experiment with single photons on the platform. The thesis resulted in a SDM platform with good performance for future measurement of bothparticle- and wave-like behavior of photons in a delayed-choice experiment.
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Lithium-ion Battery Modeling and Simulation for Aging Analysis using PyBaMM / Modellering och Simulering av Litiumjonbatterier för Åldringsanalys med hjälp av PyBaMMCoric, Amina January 2022 (has links)
The rate of degradation of a lithium-ion battery depends on its use i.e. how it is charged and discharged. Physics-based models are used to represent the processes inside a cell as well as the degradation mechanisms. This thesis aimed to compare how the battery lifetime is affected when charging with different charging protocols using different battery models and degradation mechanisms. The investigated models are the Single Particle Model (SPM), the Single Particle Model with electrolyte (SPMe), and the Doyle-Fuller Newman model (DFN). The degradation mechanisms are solid electrolyte interphase (SEI), and lithium plating (LP). The used charging protocols are constant-current constant voltage(CCCV), positive pulsed current (PPC), and constant current (CC). Pulsed charging was included to investigate if the battery lifetime can be improved as in an experiment by Huang where pulsed charging increased the battery lifetime by 60%. To perform the simulations using the physics-based models, PyBaMM (PythonBattery Mathematical Modeling) was used. The simulations were performed for a lithium cobalt oxide (LCO) cell. Two types of SEI were implemented, solvent-diffusion limited and reaction limited. For the LP only irreversible LP was used.1200 cycles were simulated. Comparing the PPC and CC protocols, there were no significant changes between the degradation mechanisms for the different protocols. The results were the same for all the models, except for the results of the internal resistance. The conclusion is that for the PPC and CC protocols, the cell degrades the same although the PPC protocol used twice the C-rate. The PPC charging did not increase the battery lifetime. For the CCCV and CC protocols, there were some bigger differences between the protocols, but between the different models, there weren’t any significant differences. The CCCV degrades the cell faster for all degradation mechanisms and all models. Simulating one degradation submodel at a time resulted in a very small capacity fade for some submodels. Therefore, for future work, it is suggested to use several degradation submodels at the same time but also to try other degradation mechanisms or try PPC protocols with different frequencies and duty cycles. / Hur snabbt litiumjonbatterier degraderas beror på hur de används, laddas och laddas ur. Fysikbaserde modeller används för att representera processerna inuti cellen och även degraderingsmekanismerna. Denna studie har genomförts för att undersöka hur batteriets livslängd påverkas av olika laddningsprotokoll genom att använda olika batterimodeller och degraderingsmekanismer. Modellerna som användes är Singel-partikelmodellen (SPM), Singel-partikelmodellen med elektrolyt (SPMe) och Doyle-Fuller Newman-modellen (DFN). Degraderingsmekanismerna är fast elektrolytinterfas (SEI) och litiumplätering (LP). Laddningsprotokollen som användes är konstant ström konstant spänning (CCCV), positiv pulserande ström (PPC) och konstant ström konstant (CC). Protokollet för pulsad laddning inkluderades för att undersöka om batteriets livslängd kan förbättras som i ett experiment av Huang, där pulsad laddning ökade batteriets livslängdmed 60%. För att utföra simuleringar med fysikbaserade modeller användes PyBaMM(Pyhton Battery Mathematical Modeling). Simuleringarna utfördes för en lithiumkobaltoxid-cell (LCO). Två typer av SEI implementerades, lösningsmedelsdiffusion-begränsad och reaktions-begränsad SEI. För LP användes endast irreversibel LP.1200 cykler simulerades. Jämförande PPC- och CC-protokollen fanns det inga signifikanta förändringar mellan degraderingsmekanismerna för de olika protokollen. Resultaten vardesamma för alla modellerna, förutom resultaten av den interna resistansen. Slutsatsen är att för både PPC- och CC-protokollen så degraderades cellen på samma sätt, trots att PPC-protokollet använde dubbelt så hög C-faktor. PPC-protokollet ökade inte batteriets livslängd. För CCCV- och CC-protokollen fanns det några större skillnader mellan protokollen, men mellan de olika modellerna fanns det inga signifikanta skillnader. CCCV-protokollet försämrade cellen snabbare för alla degraderingsmekanismer och alla modeller. Att simulera en degraderingsmodell i taget resulterade i mycket små kapacitetsförluster. Därmed föreslås det att i framtida arbete använda flera degraderingsmodeller samtidigt men även testa andra degraderingsmekanismer eller PPC-protokoll med olika frekvenser och arbetscykler
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Beiträge zur expliziten Fehlerabschätzung im zentralen GrenzwertsatzPaditz, Ludwig 04 June 2013 (has links) (PDF)
In der Arbeit wird das asymptotische Verhalten von geeignet normierten und zentrierten Summen von Zufallsgrößen untersucht, die entweder unabhängig sind oder im Falle der Abhängigkeit als Martingaldifferenzfolge oder stark multiplikatives System auftreten.
Neben der klassischen Summationstheorie werden die Limitierungsverfahren mit einer unendlichen Summationsmatrix oder einer angepaßten Folge von Gewichtsfunktionen betrachtet.
Es werden die Methode der charakteristischen Funktionen und besonders die direkte Methode der konjugierten Verteilungsfunktionen weiterentwickelt, um quantitative Aussagen über gleichmäßige und ungleichmäßige Restgliedabschätzungen in zentralen Grenzwertsatz zu beweisen.
Die Untersuchungen werden dabei in der Lp-Metrik, 1<p<oo oder p=1 bzw. p=oo, durchgeführt, wobei der Fall p=oo der üblichen sup-Norm entspricht.
Darüber hinaus wird im Fall unabhängiger Zufallsgrößen der lokale Grenzwertsatz für Dichten betrachtet.
Mittels der elektronischen Datenverarbeitung neue numerische Resultate zu erhalten.
Die Arbeit wird abgerundet durch verschiedene Hinweise auf praktische Anwendungen. / In the work the asymptotic behavior of suitably centered and normalized sums of random variables is investigated, which are either independent or occur in the case of dependence as a sequence of martingale differences or a strongly multiplicative system.
In addition to the classical theory of summation limiting processes are considered with an infinite summation matrix or an adapted sequence of weighting functions.
It will be further developed the method of characteristic functions, and especially the direct method of the conjugate distribution functions to prove quantitative statements about uniform and non-uniform error estimates of the remainder term in central limit theorem.
The investigations are realized in the Lp metric, 1 <p <oo or p = 1 or p = oo, where in the case p = oo it is the usual sup-norm.
In addition, in the case of independent random variables the local limit theorem for densities is considered.
By means of electronic data processing new numerical results are obtained.
The work is finished by various references to practical applications.
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Beiträge zur expliziten Fehlerabschätzung im zentralen GrenzwertsatzPaditz, Ludwig 27 April 1989 (has links)
In der Arbeit wird das asymptotische Verhalten von geeignet normierten und zentrierten Summen von Zufallsgrößen untersucht, die entweder unabhängig sind oder im Falle der Abhängigkeit als Martingaldifferenzfolge oder stark multiplikatives System auftreten.
Neben der klassischen Summationstheorie werden die Limitierungsverfahren mit einer unendlichen Summationsmatrix oder einer angepaßten Folge von Gewichtsfunktionen betrachtet.
Es werden die Methode der charakteristischen Funktionen und besonders die direkte Methode der konjugierten Verteilungsfunktionen weiterentwickelt, um quantitative Aussagen über gleichmäßige und ungleichmäßige Restgliedabschätzungen in zentralen Grenzwertsatz zu beweisen.
Die Untersuchungen werden dabei in der Lp-Metrik, 1<p<oo oder p=1 bzw. p=oo, durchgeführt, wobei der Fall p=oo der üblichen sup-Norm entspricht.
Darüber hinaus wird im Fall unabhängiger Zufallsgrößen der lokale Grenzwertsatz für Dichten betrachtet.
Mittels der elektronischen Datenverarbeitung neue numerische Resultate zu erhalten.
Die Arbeit wird abgerundet durch verschiedene Hinweise auf praktische Anwendungen. / In the work the asymptotic behavior of suitably centered and normalized sums of random variables is investigated, which are either independent or occur in the case of dependence as a sequence of martingale differences or a strongly multiplicative system.
In addition to the classical theory of summation limiting processes are considered with an infinite summation matrix or an adapted sequence of weighting functions.
It will be further developed the method of characteristic functions, and especially the direct method of the conjugate distribution functions to prove quantitative statements about uniform and non-uniform error estimates of the remainder term in central limit theorem.
The investigations are realized in the Lp metric, 1 <p <oo or p = 1 or p = oo, where in the case p = oo it is the usual sup-norm.
In addition, in the case of independent random variables the local limit theorem for densities is considered.
By means of electronic data processing new numerical results are obtained.
The work is finished by various references to practical applications.
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WORKSHOP "MOBILITÄT"Anders, Jörg 12 June 2001 (has links)
Gemeinsamer Workshop von Universitaetsrechenzentrum und Professur "Rechnernetze und verteilte Systeme" der Fakultaet fuer Informatik der TU Chemnitz.
Workshop-Thema: Mobilitaet
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論專門職業組織型態選擇--以英美有限責任合夥法制為中心 / Limited Liability Partnership─Learning From the US Mode張維倩, Chang, Wei-Chien Unknown Date (has links)
專門職業過去向以其負擔無限責任豎立專業形象,然英美等大型訴訟的發生反使得專業人士成了求償的「深口袋」,這正是英美有限責任合夥制度產生的濫觴。
英美的有限責任合夥立法初衷,係為律師、會計師等專業人士承擔無限責任尋求解套的途徑,而面對我國專門職業者如律師、會計師等,亦遭遇大案,面臨無限責任沈重負擔之際,本論文嘗試從英美法制,尤其是以美國法制為著眼點,尋求制度引進的可行性。事實上令專業負有限責任,在美國尚可組成專業公司或有限責任企業,然此兩種制度除了稅制考量外,也較偏向公司經營管理,甚至因為可以公開招募而容易觸動聯邦證券交易法的干預,也因此,有限責任合夥延續舊有合夥法律關係的組織特性,廣受傳統上以合夥成立的專業組織所青睞。
以美國有限責任合夥法制而言,其本質為合夥,因此其優勢為保有合夥諸多彈性自由的管理規則,賦予合夥人廣大的協議空間,另一方面使合夥人僅負有限責任,免除無限責任的負累,然反面觀之,其最爭議者在於債權人保護的疑慮,美國於2001年爆發恩隆弊案,涉案的安達信會計師事務所正是於伊利諾州註冊登記為有限責任合夥,有限責任合夥在恩隆案中於是受到前所未有的考驗,事實上在美國各州,也透過保險、獨立基金的設置甚至揭開面紗法則適用不同程度保障債權人。
相較之下,英國的有限責任合夥法制,則以公司法為其內涵,因此有限責任合夥法受到更多的管理與限制,除了內部管理沿襲合夥的規定外,在事務執行及破產清算等,均需依循公司法規的管制,在債權人保護上英國法則直接在其有限責任合夥法規定成員擔保及資產取回的機制。
本文認為在立法走向上,得借鏡美國法制,另立新法,使有限責任合夥維持其合夥本質,並賦予法人格,且加強債權人保護之配套措施,期能提供專業組織架構的另一選擇。 / Professionals such as accountants and lawyers used to keep its reputation by taking unlimited liability. However, such unlimited liability makes these professionals to be deep pockets, as the result of the frequent lawsuits in recent years. Due to this reason, adopting limited liability partnership (LLP) seems to be the solution.
LLP is a form of doing business, combining the feature of a limited corporation and the flexibility of a general partnership. LLP in United Kingdom and United States all granted the privilege of limited liability to the innocent partners, also keeping their personal assets apart from the creditors’ claim.
LLP is available to all types of business in UK; however, in some US states, the LLP is only available to specific licensed professionals.
Because of the character of the limited liability, protecting the interest of the creditors would be the most significant problem. To solve this dilemma, US adopt several methods such as using the insurance, doctrine of piercing the veil and creating the asset segregation to balance the interest between the professionals and the creditors. In UK, the company law and insolvency law all tried to cover LLP, in order to keep the LLP’s assets as a guarantee to creditors; such laws also request to disclose important business information of prospective risks to the public. Besides, both UK and US laws require the word “LLP” must be specified in the name of any LLP organizations.
In 2001, the Enron scandal was a shock to the world. Arthur Andersen, a well known LLP accounting firm which provides dishonest service for Enron, has triggered the debate of whether LLP is still appropriate. Therefore, my study is going to analyze the pros and cons of LLP in the following chapter.
Because of the unlimited liability is the only choice for professionals in Taiwan, we are going to learn from the UK and US laws. As for my conclusion, it is necessary enact an LLP Act to provide an alternative to the professionals.
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