Tin dioxide films with variable stoichiometric composition were fabricated by means of dc magnetron sputtering followed by a 2-stage annealing process. The structural and electrical properties of tin dioxide films were investigated by means of the Raman spectroscopy and impedance spectroscopy, respectively. It was found that crystallinity and grain size of tin dioxide films increase with the increasing annealing temperature. The most conductive samples were obtained at the annealing temperature 375°C. Increasing of the impedance of films annealed at higher temperatures is explained by decrease of the concentration of oxygen vacancies.
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