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The manufacturing of semiconductors is a joint processing situation whereby the production is made up of different quality chips from the same production run. There are three stages to the manufacturing process: fabrication, assembly, and testing. Joint costs may be allocated among joint products according to either the market value or the physical quantities of the various grades of microchips produced. For the production of semiconductors, the physical quantity technique allocates fabrication expenses in proportion to a physical measurement of the production, like usable bits or usable chips. Production cost allocation based upon bits, usable chips produced, net realizable value of chips produced, and production quantity data are examined and explained.

This article presents the recommendations of a national multidisciplinary consensus panel brought together to discuss the medical problems facing the troubled Workers' Compensation System. The process, organized by the American Academy of Orthopedic Surgeons, was needed because participants in the System seldom communicate with nor understand the other's positions. Altogether 119 individuals representing employers, insurers, allied health professionals, administrators, lawyers, legislators, unions, and physicians participated in a year-long iterative process agreeing on 38 high-priority problems, and developing solution papers for 14 of them. These papers were discussed at a workshop that generated 48 recommendations in 6 categories, including guideline development, temporary modified work, education, prevention, patient advocacy, and legislative and regulatory changes. A post-process evaluation by the participants strongly endorsed this process as an effective way to improve communication and urged similar state or regional panels.