Abstract
Perfect electromagnetic conductor (PEMC) was recently introduced to generalize both the perfect electric conductor (PEC) and the perfect magnetic conductor (PMC), which are used as boundary material. In this paper, an extension of PEMC boundary conditions is made to a more realistic model with small losses ("good electromagnetic conductor"). It is shown that the antisymmetric boundary impedance dyadic defining the ideal PEMC boundary cannot alone carry any losses and a symmetric component must be added that actually dominates the lossy behavior of the boundary. As an example, a slab of low-loss gyrotropic wave-guiding material is studied and shown to represent the lossy counterpart of the PEMC boundary. The effect of losses is demonstrated by considering plane-wave reflection from an imperfect PEMC plane
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