A temperature difference can generate e.m.f. in some materials. Let \( S \) be the e.m.f. produced per unit temperature difference between the ends of a wire, \( \sigma \) the electrical conductivity and \( K \) the thermal conductivity of the material of the wire. Taking \( M, L, T, I \) and \( K \) as dimensions of mass length, time, current and temperature, respectively, the dimensional formula of the quantity \( Z = \dfrac{S^{2}\sigma}{K} \) is: