Nonlocal impedances and the Casimir entropy at low temperatures
  The problem with the temperature dependence of the Casimir force is investigated. Specifically, the entropy behavior in the low temperature limit, which caused debates in the literature, is analyzed. It is stressed that the behavior of the relaxation frequency in the $T\to0$ limit does not play a physical role since the anomalous skin effect dominates in this range. In contrast with the previous works, where the approximate Leontovich impedance was used for analysis of nonlocal effects, we give description of the problem in terms of exact nonlocal impedances. It is found that the Casimir entropy is going to zero at $T\to0$ only in the case when $s$ polarization does not contribute to the classical part of the Casimir force. However, the entropy approaching zero from the negative side that, in our opinion, cannot be considered as thermodynamically satisfactory. The resolution of the negative entropy problem proposed in the literature is analyzed and it is shown that it cannot be considered as complete. The crisis with the thermal Casimir effect is stressed. 
V. Svetovoy, R. Esquivel-Sirvent