Abstract
The basic theory of Kubelka and Munk for diffuse reflectance from powdered solids is critically examined for its applicability to quantitative analysis in the near-infrared region of the spectrum (0.5-2.5μm). The effect of regular reflection, layer thickness, particle size, moisture, background absorption, and other aspects are considered, and the implications for available methods used for such analytical measurements are discussed. Examples are presented of severe departures from expected behaviour (i.e. irregular analytical calibration curves), and it is shown that these 'anomalies' arise from inexact definition of the nature of the species being measured.

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