Two Viscoelastic Films in Liquid

For two films in a semi-infinite mediiun (liquid) the matrix formalism yields  

The indices e, f, and liq denote the electrode (the lower film, in general), the film (the upper film, in general), and the hquid, respectively. While Eq. 93 seems long and complicated, it definitely is of practical relevance. It has to be used when films in liquids are investigated and electrode effects not be neglected. 

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