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Argues that there is a wide range of ways to resolve sexual harassment cases in the USA, and that the severity of the action taken against perpetrators should fit the seriousness of the offence. Sets out the legal framework which should guide an employer in the decision. Presents a classification of sexual harassment which could be used to guide employers on the severity of a sexual harassment incident, explaining how this should be looked at alongside frequency when deciding what action to take. Underlines the need to take into account the victim’s interests in the case, advising employers to give the victim as much information as possible on the progress of the case. Also advises on how to take into consideration the interests of the harrassor. Lists the possible actions the employer can take to make sure that the harassment does not occur again. Looks at the possibility that either the victim of the perpetrator may be dissatisfied with the way that the employer has dealt with the case and advises on the use of mediation or arbitration in these circumstances.

It has been two decades since the first academic paper shone a spotlight on non-GAAP earnings. The past 20 years of research investigates concerns over the misuse of these disclosures and resulted in some significant changes to accounting and reporting standards across the globe. This paper aims to document the history of non-GAAP reporting and outline the emerging themes of the now matured practice of non-GAAP reporting.

This systematic literature review searches two popular databases to identify the academic publications relating to non-GAAP reporting between 2002 and 2022. The paper uses bibliographic mapping to present the key statistics of the non-GAAP reporting field of research.

The non-GAAP reporting environment started out as the “wild West’ but, through regulation and public awareness, emerged as an important supplement to the traditional outputs of financial reporting. Current consensus is recent non-GAAP earnings are informative to users but there is lack of research into qualitative non-GAAP disclosures and the vast body of archival research needs triangulating with more experimental studies.

This paper contributes to the literature by documenting the past 20 years of non-GAAP reporting and identifying the important existing and emerging research areas concerning non-GAAP earnings disclosures.

Scholars and practitioners agree that governance practices are at the core of what differentiates family firms from other forms of business. Yet, there is a lack of consensus in the extant literature about how and the extent to which family governance affects firm performance. This study aims to address the matter by taking a more comprehensive unified systems perspective to explore the pathways through which variations in family governance mechanisms simultaneously affect both the business and the family system.

This study utilises a global dataset sourced from a survey and structural equation modelling to empirically measure several intermediate and final outcomes of family governance.

This study finds that the use of family protocols, as well as formal and informal meetings, have positive effects on the functioning of the family, whereas family involvement in the top management team diminishes the firm's competitive advantage. In turn, this study demonstrates that both family functioning and competitive advantage are positively related to firm performance.

By taking into consideration the complexity of the family and business systems, and measuring their interlinkages, this study advances knowledge by providing a more complete picture of the family governance/firm performance relationship.

Discusses the ethical and legal complexities of confidentiality in counselling where, often, there is uncertainty about what the optimum practice should be, and when there may also be problems in implementing ethical practice. Reports on the codes of practice, published by the British Association of Counsellors, which are intended to clarify this situation. Discusses confidentiality and the law, and a counsellor′s conflicting obligations to client and employer.

In this paper, it is argued that previous estimates of the expected cost of equity and the expected arithmetic risk premium in the UK show a degree of upward bias. Given the importance of the risk premium in regulatory cost of capital in the UK, this has important policy implications. There are three reasons why previous estimates could be upward biased. The first two arise from the comparison of estimates of the realised returns on government bond (‘gilt’) with those of the realised and expected returns on equities. These estimates are frequently used to infer a risk premium relative to either the current yield on index‐linked gilts or an ‘adjusted’ current yield measure. This is incorrect on two counts; first, inconsistent estimates of the risk‐free rate are implied on the right hand side of the capital asset pricing model; second, they compare the realised returns from a bond that carried inflation risk with the realised and expected returns from equities that may be expected to have at least some protection from inflation risk. The third, and most important, source of bias arises from uplifts to expected returns. If markets exhibit ‘excess volatility’, or f part of the historical return arises because of revisions to expected future cash flows, then estimates of variance derived from the historical returns or the price growth must be used with great care when uplifting average expected returns to derive simple discount rates. Adjusting expected returns for the effect of such biases leads to lower expected cost of equity and risk premia than those that are typically quoted.

Topologically interlocked materials are a class of materials in which individual unit elements interact with each other through contact only. Cracks and other defects occurring due to external loading are contained in the individual unit elements. Thus, topologically interlocked materials are damage tolerant and provide high structural integrity. The purpose of this paper is to investigate the concepts of remanufacturing in the context of a material for which the intended use is structural such that the material's structural integrity is of concern. In particular, the study is concerned with the mechanical behavior of a topologically interlocked material.

A topologically interlocked material based on tetrahedron unit elements is investigated experimentally. Manufacturing with aid of a robotically controlled end‐effector is demonstrated, and mechanical properties are determined for a plate configuration. A conceptual mechanical model for failure of topologically interlocked materials is developed and used to interpret the experimental results.

It is demonstrated that remanufacturing of the topologically interlocked material is possible with only a limited loss of material performance. The proposed model predicts trends in agreement with the experimental findings.

While the model predictions are qualitatively in agreement with experiments, more detailed finite element models are needed to predict the material performance accurately. Experiments were conducted on a model material obtained from a 3D printer and should be verified on other solids.

The authors demonstrate that damage containment together with the absence of binders or adhesives enables reuse through remanufacturing without loss of structural integrity.

Topologically interlocked materials emerge as attractive materials for sustainable engineering once their material performance are weighted with an environmental impact factor.

Remanufacturing experiments on a novel class of materials were conducted and a new model for the characterization of the structural integrity of topologically interlocked materials is proposed and successfully evaluated against experiments in at least qualitative form.

One major problem in the lighting industry is the thermal management of the devices. Handling of thermal resistance from solder point to the ambiance of the light-emitting diode (LED) package is linked to the external thermal management that includes a selection of the cooling mode, design of heatsink/substrate and thermal interface material (TIM). Among the significant factors that increase the light output of the of the LED system are efficient substrate and TIM. In this work, the influence of TIM on the luminous flux performance of commercial indium gallium aluminium phosphide (InGaAlP) low-power (LP) LEDs was investigated.

One batch of LEDs was mounted directly onto substrates which were glass-reinforced epoxy (FR4) and aluminium-based metal-core printed circuit boards (MCPCBs) with a dielectric layer of different thermal conductivities. Another batch of LEDs was prepared in a similar way, but a layer of TIM was embedded between the LED package and substrate. The TIMs were thermally conductive epoxy (TCE) and thermally conductive adhesive (TCA). The LED parameters were measured by using the integrated system of thermal transient tester (T3Ster) and thermal-radiometric characterization of LEDs at various input currents.

With the employment of TIM, the authors found that the LED’s maximum luminous flux was significantly higher than the value mentioned in the LED datasheet, and that a significant reduction in thermal resistance and junction temperature was revealed. The results showed that for a system with low thermal resistance, the maximum luminous flux appeared to occur at a higher power level. It was found that the maximum luminous flux was 24.10, 28.40 and 36.00 lm for the LEDs mounted on the FR4 and two MCPCBs, respectively. After TCA application on the LEDs, the maximum luminous flux values were 32.70, 36.60 and 37.60 lm for the FR4 and MCPCBs, respectively. Moreover, the findings demonstrated that the performance of the LED mounted on the FR4 substrate was more affected by the employment of the TIM than that of MCPCBs.

One of the major problems in the lighting industry is the thermal management of the device. In many low-power LED applications, the air gap between the two solder pads is not filled up. Heat flow is restricted by the air gap leading to thermal build-up and higher thermal resistance resulting in lower maximum luminous flux. Among the significant factors that increase the light output of the LED system are efficient substrate and TIM.

The findings in this work can be used as a method to improve thermal management of LP LEDs by applying thermal interface materials that can offer more efficient and brighter LP LEDs. Using aluminium-based substrates can also offer similar benefits.

Users of LP LEDs can benefit from the findings in this work. Brighter automotive lighting (signalling and backlighting) can be achieved, and better automotive lighting can offer better safety for the people on the street, especially during raining and foggy weather. User can also use a lower LED power rating to achieve similar brightness level with LED with higher power rating.

Better thermal management of commercial LP LEDs was achieved with the employment of thermal interface materials resulting in lower thermal resistance, lower junction temperature and brighter LEDs.

The purpose of this paper is to develop and test the thermal interface materials (TIM) for application in assembly of semiconductor chips to package. Good adhesion properties (>5 MPa shear strength) and low thermal interface resistance (better than for SAC solders) are the goal of this research.

Mechanical and thermal properties of TIM joints between gold plated contacts of chip and substrate were investigated. Sintering technique based on Ag pastes was applied for purpose of this study. Performance properties were assessed by shear force tests and thermal measurements. Scanning electron microscopy was used for microstructural observations of cross-section of formed joints.

It was concluded that the best properties are achieved for pastes containing spherical Ag particles of dozens of micrometer size with flake shaped Ag particles of few micrometers size. Sintering temperature at 230°C and application of 1 MPa force on the chip during sintering gave the higher adhesion and the lowest thermal interface resistance.

The new material based on Ag paste containing mixtures of Ag particles of different size (form nanometer to dozens of microns) and shape (spherical, flake) suspended in resin was proposed. Joints prepared using sintering technique and Ag pastes at 230°C with applied pressure shows better mechanical and thermal than other TIM materials such as thermal grease, thermal gel or thermally conductive adhesive. Those material could enable electronic device operation at temperatures above 200°C, currently unavailable for Si-based power electronics.

The purpose of this paper is to present a novel nanostructured polymer‐metal composite film providing continuous all‐metal thermally conductive pathways, intended to meet future performance requirements on thermal interface materials (TIMs) in microelectronics packaging applications.

Porous polymer structures with a thickness of approximately 100 μm were manufactured using electrospinning technology. Pressure‐assisted infiltration of low‐melting temperature alloy into the porous polymeric carrier resulted in the final composite film. Thermal performance was evaluated using an accurate and improved implementation of the ASTM D5470 standard in combination with an Instron 5548 MicroTester. Finally, a brief comparative study using three current state‐of‐the‐art commercial TIMs were carried out for reference purposes.

Composite films with continuous all‐metal thermally conductive pathways from surface to surface were successfully fabricated. Thermal resistances down to 8.5 K mm² W⁻¹ at 70 μm bond‐line thickness were observed, corresponding to an effective thermal conductivity of 8 W m⁻¹ K⁻¹, at moderate assembly pressures (200‐800 kPa), more than twice the effective thermal conductivity of the commercial reference materials evaluated.

A unique high‐performance nanostructured polymer‐metal composite film for TIM applications with the potential to meet the microelectronics industry's future demands on thermal performance and cost efficiency is presented.