http://www.w3.org/ns/prov#value | - In view of the foregoing, the object of the present invention is such that, although glass flow planarization at a low temperature such as 850??? C. or the like, is conducted on a silicon oxide layer having a high impurity concentration formed on a substrate, e.g., a BPSG layer formed on gate electrodes, metallic electrodes, diffusion zones and the like on a semiconductor substrate, the silicon ox
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