| http://www.w3.org/ns/prov#value | - he substrate 2600, and openings 2678 are formed in the second insulating film 2677 (see FIG. 21A).The second insulating film 2677 can be formed either in a single layer or in stacked layers, using an insulating film containing oxygen or nitrogen such as silicon oxide (SiOx), silicon nitride (SiNx), silicon oxynitride (SiOxNy where x>y), or silicon nitride oxide (SiNxOy where x>y); a film containin
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