“…Note that the hyperbolic tangent element, tanh˛/˛, acts an important if not the key role (see also Section 5.3) in impedance behavior of IEM. This element is well known in electrode impedance works; it is discussed in the papers by Ho et al [51], Franceschetti and Macdonald [52], and in more recent publications by Jacobsen and West [49], Freger [50], Diard et al [53]. It determines the behavior of a "finite thickness porous Warburg" or "O element" [50,54,55] in an electrochemical system, which is a finite layer open for diffusion; the concentration at the outer boundary is by definition unperturbed [50,54,55].…”