Dielectric loss tangent tan delta = eps''/eps'; condition-number perturbation

Dielectric loss tangent framework (Debye 1929 Polar Molecules). Setup: complex permittivity ε(ω) = ε'(ω) - i ε''(ω) with real and imaginary parts ε', ε''. Loss tangent tan δ = ε''/ε' quantifies the ratio of dissipated to stored energy per…