The authors propose the use of a recessed LOCOS technique instead of a standard LOCOS process to eliminate parasitic edge transistor leakage in thin-film SOI MOSFETs. This technique helps to increase the sidewall threshold voltage by both avoiding excess boron segregation into the field oxide, and providing a smoother edge rounding than that obtained by a classical LOCOS process.
Colinge, JP., Crahay, A., Deceuster, D., Dessard, V., & Gentinne, B. (1996). Improved LOCOS isolation for thin-film SOI MOSFETs. Electronics Letters, 32(19), 1834-1835. https://doi.org/10.1049/el:19961210 (Original work published 1996)