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This paper aims to show critical processing issues observed for the newer restriction of the use of hazardous substances compliant laminate materials.

Several samples of the popular lead‐free and halogen‐free laminate materials were tested under laboratory conditions to ascertain their desmear characteristics in comparison to the standard FR4 and high T_g laminate materials available on the market. Literature searches and experiences in the field were used to give a supplier's point of view of the newer laminate materials.

The new directives forcing the exclusion of solder and restricting the use of halogens means that newer laminate materials have significantly different chemical and physical properties to laminates previously considered standard. These differences have a drastic effect on the desmearing process in general, making it more difficult to get high weight losses and, for almost all lead‐free materials, reducing the roughness that can be generated. This affects the copper/laminate bonding strength and so increases risks of blistering and hole wall pull away. Alternative approaches are required to improve this adhesion and one of these is to use a specifically designed low stress electroless copper with good adhesion properties.

Most of the work was performed under laboratory conditions and, although mainly substantiated in production lines, can only be used as a guide. Owing to the large amount of different laminate materials, applications and processing techniques it is difficult to predict the full effect for every PCB manufacturer. In‐house testing should be performed by individual PCB manufacturers on each laminate material considered suitable for their technical requirements.

The paper details the main areas to concentrate on when desmearing and metallising newer laminate materials and suggests alternative approaches to improve the processing of these materials.

The purpose of this paper is to show production process developments and innovations that resolve many of the issues faced with certain process steps for printed circuit board (PCB) manufacturing following “green” practices.

Several key PCB manufacturing processes have been developed or studied with respect to new environmental legislations and practises.

The introduction of new legislations designed to protect the environment require changes to laminate materials, solders, and PCB manufacturing techniques. The effect of new laminate materials on the desmearing and metallising processes have been assessed and recommendations given. The effect of increased thermal stress on plated copper has been assessed. Developments in adhesion enhancement for black oxide alternatives have been made and are presented with their suitability for the newer green laminate materials. The development of a new laminate manufacturing technique to reduce environmental impact is introduced. The capabilities of different surface finishes in relation to new lead‐free soldering techniques is investigated and presented.

This is a short paper covering several major PCB processing steps and covers experiences and development results.

The paper details how “green” PCB manufacturing affects some key processes, developments to improve results and environmentally friendlier innovations in laminate manufacturing techniques.

This paper represents a discussion of transfer pricing (TP). Key factors are identified and propositions developed from tax accounting and other perspectives. Stages of the TP decision process are identified along with the critical factors directly affecting sales and a TP audit. Propositions are derived which show relationships among these variables and tax rates, competition, and TP methodologies. Finally, academic research implications are suggested.

This paper aims to document women's reflections on their careers over a ten‐year period to provide quantitative baseline data on which to frame follow‐up in‐depth interviews. The participants work in the public service in Queensland (Australia) and had been recommended for, and participated in, women in management (WIM) courses conducted in the early 1990s.

Data were collected by means of a survey (containing closed and open items) which gathered demographic data and data related to employment history, perceptions of success and satisfaction, and the women's future career expectations.

Findings revealed that the percentage of women in middle and senior management had increased over the ten‐year period, although not to the extent one might have anticipated, given that the women had been targeted as high flyers by their supervisors. While not content with their classification levels (i.e. seniority), the majority of the cohort viewed their careers as being successful.

Questions arise from this study as to why women are still “not getting to the top”. There are also policy implications for the public service concerning women's possible “reinventive contribution” and training implications associated with women only courses.

The study is part of an Australian longitudinal study on the careers of women who attended a prestigious women‐only management course in the early 1990s in Queensland. This is now becoming a study of older women.

This chapter argues that Black women, despite their marginalization, should consider the radical possibilities inherent in their rise to become leaders. Here, we use an intersectional lens to explore leadership and address how identity, bias, invisibility, and disinvestment confront Black female leaders as they progress through childhood, adolescence, early career, and executive ranks. Ultimately, we offer recommendations relative to practice, for educational and work settings, research, and policy.

The purpose of this contribution is to investigate whether popular reports can strengthen public governance by fostering greater transparency and public participation.

The analysis is based on the case of the “Bilancio in Arancio” of the Municipality of Milan. Data are collected through a triangulation of sources, including the authors’ direct observation, conversational interviews, the press, and a questionnaire distributed to the citizens participating in the experience.

The analysis discusses how popular reports can improve Public Governance, and identify related critical issues. More specifically, four key aspects of Popular reporting appear to play a central role in strengthening governance, that is, their capacity to ensure greater transparency, neutrality, enhanced participation and impacts on decision making. We suggest that every aspect represents an important “step” to be taken in an ideal “ladder of participation.”

Governments that want to enhance public governance may have an interest in developing popular reports, paying attention at ensuring transparency, neutrality, stakeholders’ participation, and their contribution to decision-making processes.

Popular reports can provide to citizens the education on public budgeting issues required to consciously participate in public decision-making processes and give them greater voice and power to express their instances. Popular reports can also promote a two-way communication and dialogue between citizens and governments.

Drawing on the experience of the Municipality of Milan, more general lessons are learnt on the role of popular reports in strengthening public governance, and on the related strengths and weaknesses.