Low temperature Casimir-Lifshitz free energy and entropy: the case of   poor conductors
  The controversy concerning the temperature correction to the Casimir force has been ongoing for almost a decade with no view to a solution and has recently been extended to include semiconducting materials. We review some theoretical aspects of formal violations of Nernst's heat theorem in the context of Casimir Lifshitz thermodynamics and the role of the exponent of the leading term of the dielectric permittivity with respect to imaginary frequency. A general formalism for calculating the temperature corrections to free energy at low temperatures is developed for systems which do not exhibit such anomalies, and the low temperature behaviour of the free energy in a gap between half-spaces of poorly conducting materials modelled with a Drude type permittivity is calculated. 
Simen A. {\AA}dn{\o}y Ellingsen, Iver Brevik, Johan S. H{\o}ye,   Kimball A. Milton