Alternatively, {HEAD ~ the substrate} 31 may include {TAIL ~ an insulating layer} formed on a semiconductor substrate 
Alternatively , { HEAD ~ the substrate } 31 may include { TAIL ~ an insulating layer } formed on a semiconductor substrate
OTH OTH HEAD HEAD HEAD HEAD HEAD HEAD OTH OTH REL TAIL TAIL TAIL TAIL TAIL TAIL TAIL OTH OTH OTH OTH OTH