“…40 This is unlike to the experimental findings showing an increase of v SAW as kh increases, but analogue to that found in "A"-samples, explained by the existence of a B 2 O 3 layer on the top of the "A" type thin films. 22 Moreover, regarding the atomic and chemical composition differences between the "N"-and "A"-type films, it becomes clear that in the case of the "N"-type films, BCN ternary compounds are not present to explain the elastic behavior and, contrary to the "A"-type films, BC compounds are present only in a small amount. Thus, the "N"-type films are mainly formed by graphitic amorphous carbon and smaller amounts of h-BN and boron carbide.…”