Abstract

In Part I of this work published previously, it was proved from the transmission-line theory that impedance matching (IM) theory should be replaced by wave cancellation theory, film is different from the material, and the phase effects from interfaces should be considered in quarter wavelength theory. In this Part, it is shown that energy penetration for a film cannot be defined and IM is flawed because it cannot be proved theoretically or shown to be consistent with experimental data. The multi-absorption peaks in a film originate from wave cancellation under the constraint of energy conservation rather than from the resonances from the material.

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