Explanation of transfer function from electrical design
In the model, it is not Flow in on the left side and Pressure out on the right side. But rather:







simulate this circuit &ndash; Schematic created using CircuitLab

$$ Transfer\ Function = \frac{Pressure}{Flow} = \frac{Vin}{Iin} = impedance\ of\ the\ circuit $$

To analyze the circuit in Laplace s domain, substitute impedance of capacitor with 1/sC (impedance of resistor is simply R).