Abstract
In this paper a model for dielectric material in the formalism of Kluitenberg's theory on dielectric relaxation phenomena is proposed. The aim of the paper is to suggest a thermodynamic model with internal variable for dielectric isotropic material; in particular, by introducing the reciprocal complex dielectric susceptibility, expressions will be proposed for the dielectric storage modulus and dielectric loss modulus in cases of low and high frequencies. Finally, an expression for the reciprocal of complex susceptibility allows us to compare the results obtained with experimental data in the case of low frequencies.
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