A theoretical exploration of impedance matching coefficients for interfaces and films

Impedance matching theory is commonly used within the field of microwave absorption theory though extensive research published recently has shed light on the inherent flaws in this well-established theory. Many distinct definitions have been developed for the theory, among them are impedance matching coefficients for interfaces and films. The current study provides compelling evidence that the shortcomings identified within impedance matching theory also extend to these coefficients. These findings underscore that the application of a quarter-wavelength impedance converter in transmission line theory fundamentally departs from the principles underlying quarter-wavelength and impedance matching theories concerned with microwave absorption. The flaws in impedance matching theory are further emphasized in this study.