The thermal conductivity of a material is a measure of its ability to conduct heat. It is commonly denoted by κ, \lambda, or \kappa. Heat transfer occurs at a lower rate in materials of low thermal conductivity than in materials of high thermal conductivity
κ=R1⋅G∗
For same conductivity cell, G∗ is constant and hence κ⋅R.= constant.
∴0.14×4.19=κ×1.03
or, =1.030.14×4.19
=0.5695Sm−1
=56.95×10−2Sm−1≈57×10−2Sm−1