The linearity of plots of the Kubelka-Munk function against concentration is investigated for weak and strong absorption bands in the spectrum of a typical organic analyte, caffeine. The linear region is extended when measurements are made with an off-axis optical geometry, in comparison to an in-line configuration. For the latter configuration, the linearity is improved when crossed polarizers are placed before and after the sample.
Paul J. Brimmer and Peter R. Griffiths, "Angular Dependence of Diffuse Reflectance Infrared Spectra. Part III: Linearity of Kubelka-Munk Plots," Appl. Spectrosc. 42, 242-247 (1988)
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