焊接教學課件

焊接焊接焊接的實質：利用熱能加速金屬原子間的擴散，由于金屬原子間的吸引力使金屬之間的連接處形成牢固的合金結合在一起。焊接的實質：利用熱能加速金屬原子間的擴散，由于金屬焊接的實質：利用熱能加速金屬原子間的擴散，由于金屬原子間的吸引力使金屬之間的連接處形成牢固的合金結合在一起。錫焊的特征：焊錫和元件之間呈浸潤狀態(tài)焊接的實質：利用熱能加速金屬原子間的擴散，由于金屬原子間的浸潤狀態(tài)非浸潤狀態(tài)浸潤狀態(tài)非浸潤狀態(tài)正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接正確焊接1。加熱正確焊接1。加熱正確焊接1。加熱正確焊接1。加熱正確焊接1。加熱正確焊接1。加熱正確焊接1。加熱正確焊接1。加熱正確焊接1。加熱正確焊接1。加熱正確焊接2。加焊錫（松香）正確焊接2。加焊錫（松香）正確焊接2。加焊錫（松香）正確焊接2。加焊錫（松香）正確焊接2。加焊錫（松香）正確焊接2。加焊錫（松香）正確焊接2。加焊錫（松香）正確焊接2。加焊錫（松香）正確焊接2。加焊錫（松香）正確焊接2。加焊錫（松香）正確焊接2。加焊錫（松香）正確焊接2。加焊錫（松香）正確焊接2。加焊錫（松香）正確焊接2。加焊錫（松香）正確焊接2。加焊錫（松香）正確焊接2。加焊錫（松香）正確焊接正確焊接正確焊接正確焊接正確焊接3。撤離正確焊接3。撤離正確焊接3。撤離正確焊接3。撤離正確焊接3。撤離正確焊接3。撤離正確焊接3。撤離正確焊接3。撤離正確焊接正確焊點：牢固，光潔，大小適中正確焊點：牢固，光潔，大小適中焊錫用量過多焊錫用量過多焊錫用量太少焊錫用量太少虛焊：印制板銅泊加熱不足虛焊：印制板銅泊加熱不足虛焊：印制板銅泊加熱不足虛焊：印制板銅泊加熱不足虛焊：印制板銅泊加熱不足虛焊：印制板銅泊加熱不足虛焊：印制板銅箔加熱不足虛焊：印制板銅箔加熱不足錯誤焊接錯誤焊接錯誤焊接錯誤焊接錯誤焊接錯誤焊接錯誤焊接錯誤焊接錯誤焊接錯誤焊接錯誤焊接錯誤焊接錯誤焊接錯誤焊接錯誤焊接錯誤焊接錯誤焊接錯誤焊接錯誤焊接錯誤焊接錯誤焊接錯誤焊接錯誤焊接錯誤焊接錯誤焊接錯誤焊接錯誤焊接錯誤焊接錯誤焊接錯誤焊接錯誤焊接錯誤焊接錯誤焊接錯誤焊接

虛焊：表面有氧化層，不潔凈虛焊：表面有氧化層，不潔凈有毛刺；加熱時間控制不當有毛刺；加熱時間控制不當加熱時間太長，印制板銅箔起翹，脫落加熱時間太長，印制板銅箔起翹，脫落焊接的要點：1.控制焊錫用量

2.控制加熱時間焊接的要點：1.控制焊錫用量焊接的實質：利用熱能加速金屬原子間的擴散，由于金屬原子間的吸引力使金屬之間的連接處形成牢固的合金結合在一起。錫焊的特征：焊錫和元件之間呈浸潤狀態(tài)焊接步驟：1.加熱2.加焊錫（松香）3.撤離焊接的要點：1.控制焊錫用量

2.控制加熱時間焊接焊接的實質：利用熱能加速金屬原子間的擴散，由于金屬原子間的CreditRiskManagement

EnhancingYourBottomLineEbrahimShabudinManagingDirectorDeloitte&ToucheLLPTheAFP23rdAnnualConferenceNewOrleansNovember3-6,2002CreditRiskManagement

EnhanciCreditBackgroundThoroughidentificationandaccuratemeasurementofcreditrisk,supportedbystrongriskmanagementcanhelpimprovethebottomline…..Anuncertainandvolatileeconomic environmentsignificantlyimpactsthisability…..Thedesiretogrowandturninoutstanding resultshasatendencytoputpressureonthe checksandbalanceswithinbusinessesCreditBackgroundThoroughidenValuePropositionCreditplaysacriticalrolein“selling”productsandservicesExpandsrevenueopportunitieswithcreditworthy,incrementalcustomersUtilizesinnovativestructurestosupportbusinessrelationshipsEffectivecreditriskmanagementlimitscreditlossesandprovidesstablecashflowsandearningsMarketplacerewardscompaniesexhibitingearningsandcashflowstabilitywithhigherP/EmultiplesMarketplacepenalizescreditinducedvolatilityand“surprises”RaisesquestionsaboutqualityofmanagementValuePropositionCorporateCreditRiskCompaniesareexposedtosignificantlevelsofcreditriskemanatingfromdifferentsourcesAccountsReceivablesOtherNotesReceivablesBuyerandFranchiseFinancingWithRecourseFinancingProjectFinanceStructuredTransactionsLeaseswithRecourseDerivativesExposuresFX,InterestRateRisk,Commoditiesetc.CollateralRiskParentorThirdPartyGuaranteesCommercialandStandbyLettersofCreditNotealsothatCriticalSupplierstothecompanymayposespecificcreditriskCorporateCreditRiskCompaniesDSOImpact…anexampleActualCompanyAPeerAverageQ3A/R$295,396,000Q3Sales$261,201,000\DSOs=124*51.3HypotheticalDCashDSOs51.3Q3Sales$261,201,000\Q3A/R=$122,002,230+$173,393,770*Equals295.4M/261.2Mx90(ornumberofdaysinsalesperiod)DSOImpact…anexampleActualCCreditasaFacilitatorCreditriskmanagementisimportant

CreditisafacilitatorofbusinessgrowthandperformanceHighbusinessmarginstendtoattractlowerqualityclientsandthereforehigherriskprofiletomanageClients(buyers)maybeconcentratedinselectedindustriesandprovidelimitedportfoliodiversificationopportunityPoorcreditriskmanagementresultinginnegativeimpacttobottom-lineisheavilypenalizedbymarketsCreditasaFacilitatorCreditCreditStrategy&RiskToleranceSpecificQuantifiableObjectivesManagementReviewMethodologyCreditStrategyStatementandRiskToleranceCoordinationwithBusinessPlanThebusinessstrategiesandobjectivesdrivetheestablishmentofcreditpoliciesandprocedures.Measurementandreportingaswellastheuseofcurrenttechnologiesenhancecreditdecision-makingandimproveriskmanagement.Theentireprocessiscontinuallyre-evaluatedandimproved.CreditStrategy&RiskToleranCreditRiskAreastoConsiderCreditPolicyCreditApprovalAuthorityLimitSettingPricingTermsandConditionsDocumentation:ContractsandCovenantsCollateralandSecurityCollections,DelinquenciesandWorkoutsExposureManagementAggregationControlPeriodicAccountReviewsPayments/AgingCreditConditionCompliancewithCovenants,TermsTechnology/ReportsTransactions/BookingsRisk-adjustedReturnSalesChannelsRiskStrategyUnderwritingStandardsCreditApplicationAnalysisBusiness/IndustryFinancialCreditCreditScoringandRatingsOrigination/AssessmentAdministrationMonitoring/ControlRiskManagementPortfolioManagementConcentrationDiversificationAllowanceforBadDebtsRiskMitigationObjectivesTypeofExposureInstrumentsorMethodsCreditRiskAreastoConsiderCValueCreationBusinessPerformanceMeasuresOrganizationsneedarigoroussetofmeasurestosupportcontinuousimprovementPerformance-basedmanagementutilizesmetricsthatmeasureactualperformanceagainstpredeterminedthresholds.Thethresholdsareestablishedtakingintoaccounttheorganization’sstrategy,operatingenvironmentandprocesscontrols.Themeasuresdrivevaluecreationandshouldsupportproblemidentificationandcorrection.BusinessStrategySystemsOperationsFinancePerformanceManagementValueCreationBusinessPerformSaleschannelsContracts&DocumentationCreditanalysisCreditlimitPricing&termsCreditAnalysisCreditDecisionsCollectionsCREDITPOLICYCollateralacceptancePortfoliomanagementFinancialanalysisDisposal/

RiskmitigationCollateralmanagementCustomermanagementExposuremeasurementManagementreportingExposureaggregationRecoveriesCreditscoringRiskratingRISKMANAGEMENTCreditRiskManagement’sInter-relatedActivitiesComplianceOriginationReportingTransactionsSaleschannelsContracts&DocuCreditPolicies

&Procedures

Analysis&RiskManagementGovernance,ControlandImplementation

MeasurementMethodologiesTechnology&DataIntegrityCreditStrategy&RiskTolerance

AcompleteandcoherentriskmanagementframeworkcontainsthefollowingelementsCreditRiskManagementCreditPolicies

&ProceduresANewParadigmAnewbusinessparadigmhadevolved:causingalackofrelianceongoodfundamentalanalysisTheideathatstockmarketvalueswouldcontinuetogoupindefinitelyIncreasinglycompetitive,complexandvolatilemarketplaceHigherthanexpectedactualdebtburdensExtensiverelianceonunrealisticfuturecashflowsFailuresincorporategovernanceQuestionablepersonalandcorporateethicsANewParadigmAnewbusinesspImplicationsforCorporateGovernanceCurrentorganizationstructurestoberevisitedClarityaroundrolesandresponsibilitiesNeedforhonesty,integrityandindependence(self-regulation)TechnicalexpertiseofpeopleandstrongmanagementprocessesImproveddisclosurerequirementsImportanceandimplementationofsanctionsIncreasedlegislationandcompliancerequirementsImplicationsforCorporateGovFoundation:CreditRatingandUnderwritingStandardsRiskIdentification,Origination,CreditAdministration,etc.ShortTerm:ManagingExpectedLossRiskIdentification,Transaction

Structuring,Approval&PricingDecisions,Reserving,etc.NearTerm:ManagingEconomicCapital/CreditVaRPortfolioRiskConcentration,RiskBasedLimits,etc.

Vision: ManagingRisk/ReturnPricingdecisions,Performancemeasurement,businessandcustomersegmentation,compensation,etc.AbusinessmodelviewofCreditRiskInfrastructurecomponentsCreditRiskManagement–StrategicVisionFoundation:CreditRatingandDevelopmentStagesFoundationStageincludesapplicationofriskidentificationmethodologies,riskscoringorratingsystemsandstrongunderwritingstandards

BasicStagetendstoincludemanagingonatransactionalbasisbyevaluatingspecificattributessuchasstructuring,collateralandpricing

AdvancedStagerepresentsmanagingonaportfoliobasisincludingaspectssuchasconcentrations,correlationsanddiversification

TheSophisticatedStageincludesapplicationofhighlydevelopedmeasurementtechniquesfortransactionsandportfolios,supportedbydecision-makingrelatingtosegmentsorbusinessesagainstestablishedhurdlerates.DevelopmentStagesFoundationSCreditRiskClarified

Creditriskisdefinedastheriskoflossorpotentiallossresultingfrom:DefaultincontractualobligationsbyacustomerMigrationinconditionandratingDeteriorationinperformance

Creditriskincludesbothanexpected(predictable)andunexpected(volatile)losscomponent.

CreditRiskClarified CreditrBusinesseshavetocontendwithExpectedandUnexpectedLossesExpectedLossesAnticipatedCostofdoingbusinessChargedtoprovisionsCapturedinpricingRelativelyeasiertomeasureAssessingexpectedlossincludesdeterminingexposure,defaultprobabilityandseverityUnexpectedLossesUnanticipatedbutinevitableMustbeplannedforCoveredbyreservesAllocatedtobusinessesDifficulttomeasureAssessingunexpectedlossrequiresmakingqualitativejudgmentsaroundpotentialvolatilityofaveragelossesBusinesseshavetocontendwitCreditRiskManagementExplainedAlthoughcreditriskmaybedifficulttomeasureitisimportanttoestimateandmanage

WhatdoesCreditRiskManagementmean?Itrepresentsaninstitution’sabilitytoproperlyidentifyandevaluatethepotentialriskofdefaultinpaymentofobligationsofcustomersItincorporatesthefirm’sabilitytoeffectivelymanageandcontrolthisexposureinawaythatisconsistentwiththeinstitution’sbusinessstrategy,riskappetiteandcreditcultureCreditRiskManagementExplainImportantBuildingBlocksEffectiveCreditRiskManagementrequiresClearoriginationandunderwritingstandardsAstrongcorporateandcreditcultureHighlydevelopedriskmeasurementtechniquesAbilitytorecognizeandcoverexpectedandunexpectedlossesPricingcommensuratewithrisksundertakenMethodologiestoassessnetprofitcontributionsbycustomersandappropriatebusinesssegmentsProperallocationofcapitalandmanagementresourcesInorderto:Improveoverallcorporateperformance,measuredbyahigherEPSorP/Eratio(ormarketvalue)ImportantBuildingBlocksEffecCreditPolicyandProcessCreditPolicyshouldbeclearandconciseCreditUnderwritingStandardsmustbedevelopedandincludedinpolicyCreditProcessesshouldbereasonableandallowquickresponsetoclientsHealthybalancebetweensalesandcreditapprovalshouldexistandberespectedCreditPolicyandProcessCrediRiskMonitoringExposuremustbecompleteandcurrentRegularreportingandupdatingofclients’paymentperformanceMinimumannualreviewsofclientsshouldbeperformedFinancialconditionsshouldberegularlyassessedRequiredactionmustbeinitiatedandfollowupmusttakeplaceRiskMonitoringExposuremustbContractTermsandDocumentationContractnegotiationsmusttakeplaceattherightlevelintheorganizationAppropriateapprovalsmustbeobtainedInternalorexternallegaldepartmentsmustdocumentcompletelyTermsandconditionsshouldbeunderstoodandcompliancemechanismputinplaceExceptionsmustbereportedandmanagedurgentlytoresolutionContractTermsandDocumentatiRiskRatingSystemEffectivenessCreditScoringisgenerallyusedto“riskrate”homogeneousportfoliosHighestapplicabilityisinconsumerandretailportfoliosSomeadvancedscoringsystemsarebeingmigratedforuseinrating“middlemarket”clientsSuchmodelsareonlyasgoodastheunderlyingassumptions InternalcreditratingsystemsaredifficulttoassessandareoftennotindependentlyvalidatedClientrelationshipmayinterferewithobjectiveassessmentofrisksRatingcriteriausuallyamatterofpracticeratherthanwrittenpolicyRatingsarenotconsistentovertimeQualitativecreditassessmentsoftenlagcurrentmarketinformationInstitutionsoftenassume

amappingwithexternalratingsinordertoquantifycreditriskRiskRatingSystemEffectiveneEffectiveRiskRatingSystemsSufficientgranularityofriskratingcategoriesAccurateandtimelyassignmentofratings

ClearandconsistentapplicationofdefaultdefinitionPeriodiccalibration,triangulationandvalidationofriskratingsAccurateidentificationofmigrationoftransactionsandportfolios(asreflectedbyupgradesanddowngradesinratings)EffectiveRiskRatingSystemsSCreditEvaluation:FinancialFactorsGettheinformationyouneedtomakeafullanalysisSomeinformationwillneedtobecross-checkedandobtainedonaregularandtimelybasisBeconstructivelycynical:newbusinessmodelsaredifficulttopulloffBecognizantofdelayingtacticsNumbersdon’ttellthewholestory!CreditEvaluation:FinancialFCreditEvaluation:QualitativeFactorsEvaluationofsubjectivefactorsisoftentimesmoreimportantthanthenumericalanalysisPeoplemakeabusiness:visions,valuesandstrategiesareonlywordsunlesspeopleimplementthemManagement,industry,product,geography,competitionetc.allinfluenceresultsandmustbeproperlyassessedAnalysis-paralysismayleadtowrongdecisionsCreditEvaluation:QualitativeArtandScienceofJudgmentGettingaccesstothebestclientsandalltherelevantinformationisachallengeEnsuringproperanalysisisdonerequiresastrongcorporatecultureUtilizingqualifiedresourcesbothinternallyandexternallyenhancestheresultsOftenthelackofthewilltoactiswhatcauseshighlossesArtandScienceofJudgmentGetConcludingCommentsCompaniesthatmeasureandmanagecreditriskinapro-activemannerwillbenefitfromafavorableriskprofileresultinginHigherrevenueLowerlossesImprovedefficienciesHigherEPS,P/EratiosandmarketvaluesConcludingCommentsCompaniestConcludingCommentsRiskAssessmentandLimitManagementCreditInfrastructureandPortfolioManagementCreditAnalyticsSupportCreditTechnologyEnablementCreditQualityCreditUnderwritingRiskRatingSystemEffectivenessCounterpartyandPortfolioLimitsOrganizationalStructurePoliciesandProceduresTechnologySelectionandImplementationProblemAssetManagementRiskRatingCalibrationTransactionPricing,StructureandSupportDefaultProbabilityandRecoveryCalibrationCreditReserveMethodologyRiskBasedPricingModelsRiskAdjustedReturnAnalysisPortfolioValueMeasurementCreditRiskMeasurementCreditPerformanceScorecards

InternalSoftware

ExternalVendorSoftwareConcludingCommentsRiskAssessAppendix:BusinessProposalChecklistBusinessProposalSummaryCustomer,Rating,LegalStatus,LineofBusinessGuarantor,ifany…sameCollateral,ifany…truevalueexplainedOtherSupport,ifany...LegalormoralonlyTheTransaction…risksandmitigationAmount,purpose,termsandconditionsSourcesofrepayment…clearlyidentifiedClientpaymenthistoryandrelationshipAppendix:BusinessProposalChAppendix:BusinessProposalChecklistRationaleandAnalysisCustomer,Guarantor,Collateral,SupportFacilityDescriptionAmount,purpose,tenor,pricing,terms,conditions,covenants,restrictionsetc.Consideraffectonabovee.g.newleverageFacilityRating?RepaymentCapacityFuturecashflow,conversionofassetsetc.ConsistencywithCreditStrategyandPolicyConfirm,and