In the present work, pellets of ${\mathrm{Li}}_{x}{\mathrm{Mn}}_{2}{\mathrm{O}}_{4}$ polycrystalline powder samples with $x=0.8$, 0.9, 1.0, 1.1, and 1.2 are analyzed to understand the effect of lithium concentration on the thermal and optical properties, and the electronic structure of ${\mathrm{Li}}_{x}{\mathrm{Mn}}_{2}{\mathrm{O}}_{4}$ predicted in an earlier work using full-potential linear muffin-tin orbital (FP-LMTO) method is experimentally verified. The experimental tool used for the determination of the thermal and optical properties is the well-known photoacoustic technique. The variation of thermal diffusivity with changing $x$ values in ${\mathrm{Li}}_{x}{\mathrm{Mn}}_{2}{\mathrm{O}}_{4}$ is extensively studied to explain the influence of lithium concentration on the thermal properties, and has been correlated with the structural asymmetry and defects in ${\mathrm{Li}}_{x}{\mathrm{Mn}}_{2}{\mathrm{O}}_{4}$. The optical absorption spectrum, being the signature of the electronic structure of materials, is recorded in the visible range $(350--800\phantom{\rule{0.3em}{0ex}}\mathrm{nm})$. Six prominent absorption peaks associated with the $\mathrm{O}\phantom{\rule{0.2em}{0ex}}2p\text{\ensuremath{-}}\mathrm{Mn}\phantom{\rule{0.2em}{0ex}}{t}_{2g}$, $\mathrm{O}\phantom{\rule{0.2em}{0ex}}2p\text{\ensuremath{-}}\mathrm{Mn}\phantom{\rule{0.2em}{0ex}}{e}_{g}$, and $\mathrm{Mn}\phantom{\rule{0.2em}{0ex}}{t}_{2g}\text{\ensuremath{-}}\mathrm{Mn}\phantom{\rule{0.2em}{0ex}}{e}_{g}$ band transitions for ${\mathrm{Li}}_{x}{\mathrm{Mn}}_{2}{\mathrm{O}}_{4}$, with $x\ensuremath{\leqslant}1$, are observed experimentally, substantiating the electronic structure predicted by the FP-LMTO method. However, it is observed that there are more absorption peaks in the case of ${\mathrm{Li}}_{1.1}{\mathrm{Mn}}_{2}{\mathrm{O}}_{4}$ and ${\mathrm{Li}}_{1.2}{\mathrm{Mn}}_{2}{\mathrm{O}}_{4}$, which is attributed to the structural distortion from pure cubic spinel structure to a mixture of spinel and tetragonal structures, which is verified by the x-ray diffraction spectra.
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