Applying efficiency concepts to management in the social services
Efficiency became established as a key concept in service management during the 1980s, yet its definition within the social services remains problematic. This article defines a ratio which equates inputs with costs, and outputs with measured quality of care as an efficiency indicator in residential care for the elderly. Such a conversion ratio (as constructed) revealed clear differences in efficiency between the local authority, voluntary and private sectors of residential care. The causes of these variations are analysed and their implications for the management of services are drawn out. The inherent difficulties in defining unambiguous efficiency measures in this area are also discussed.
NEW CHALLENGES FOR MANAGEMENT ACCOUNTING: ISSUES IN HEALTH AND SOCIAL SERVICES
Social legislation from 1988 to 1990 significantly changed the old managerial framework in the field of social policy. It comprehensively split the previously fused functions of finance and provision. State agencies became purchasers of health, education and social care. Agencies providing these services were given devolved budgets or a completely independent and competing existence. These changes are a real challenge to management accounting as well as to managers. For these changes to produce an efficient outcome, much turns on the quality of the information on prices and costs, on the nature of the contracts and the quality of the contract compliance procedures and measures of performance. All are completely new to those working in the services. There are also inherent dangers that competition will take place on the basis of excluding the costly or needy groups. These are major technical and moral issues for the profession.
Ultrathin Wafer Pre-Assembly and Assembly Process Technologies: A Review
Ultrathin silicon wafer technology is reviewed in terms of the semiconductor applications, critical challenges, and wafer pre-assembly and assembly process technologies and their underlying mechanisms. Mechanical backgrinding has been the standard process for wafer thinning in the semiconductor industry owing to its low cost and productivity. As the thickness requirement of wafers is reduced to below 100 μm, many challenges are being faced due to wafer/die bow, mechanical strength, wafer handling, total thickness variation (TTV), dicing, and packaging assembly. Various ultrathin wafer processing and assembly technologies have been developed to address these challenges. These include wafer carrier systems to handle ultrathin wafers; backgrinding subsurface damage and surface roughness reduction, and post-grinding treatment to increase wafer/die strength; improved wafer carrier flatness and backgrinding auto-TTV control to improve TTV; wafer dicing technologies to reduce die sidewall damage to increase die strength; and assembly methods for die pick-up, die transfer, die attachment, and wire bonding. Where applicable, current process issues and limitations, and future work needed are highlighted.