Abstract: Methods for temporary bussing of semiconductor package substrates are disclosed and may include metal plating regions of a packaging substrate utilizing a plurality of bussed traces, which may be decoupled by forming debuss holes at intersections of the bussed traces. The decoupled traces may then be electrically tested, and the packaging substrate may be singulated into a plurality of substrates utilizing a sawing process through singulation areas in the packaging substrate. The traces may be electrically coupled via plating bars in the substrate. The plating bars may be located in the singulation areas. The intersections of the bussed traces may be in a Y pattern, which may be repeated along the singulation areas. The debuss holes may be formed utilizing mechanical drilling or lasing. The regions of the packaging substrate may be metal plated utilizing an electroplating process. The plurality of bussed traces may be biased for the electroplating process.

Abstract: A data processing procedure DEA (Data Envelopment Analysis) is described as an analytical tool in an audit engagement. DEA receives data inputs from financial statements of a plurality of clients, constructs efficiency frontiers and evaluates relative income efficiencies. DEA can be used in the overall review stage to detect any anomalies and to assess the reasonableness of financial statements.

Abstract: Separate and distinct conductive layers for power and ground are insulated from one another and a patterned signal conductive layer to form a flexible substrate for mounting a semiconductor die in a semiconductor device assembly. TAB technology is utilized to produce an assembly that has superior electrical characteristics because power and ground is conducted on separate low impedance conductive layers. The power and ground leads connecting the semiconductor die and external circuits are selected from the signal trace layer, cut bent downward and attached by bonding to the respective power or ground layer. A tool is disclosed for cutting the selected leads. A method of attaching solder balls to a TBGA film using solder flux and photoimageable solder resist definition is also disclosed.

Abstract: Electronic systems using separate and distinct conductive layers for power and ground are insulated from one another and a patterned signal conductive layer to form a flexible substrate for mounting a semiconductor die in a semiconductor device assembly of the system. TAB technology is utilized to produce an assembly that has superior electrical characteristics because power and ground is conducted on separate low impedance conductive layers. The power and ground leads connecting the semiconductor die and external circuits are selected from the signal trace layer, cut bent downward and attached by bonding to the respective power or ground layer. A tool is disclosed for cutting the selected leads. The present invention further provides a system utilizing a wafer probe card which includes a multi-layer, relatively flexible tape-like substrate having a first conductive layer patterned to have a number of probe leads thereon.