Abstract
The Kubelka–Munk function, F(R), is not commonly used as a pretreatment of NIR reflectance data. Reasons cited for this in the Handbook of Near Infrared Analysis point to the limitations of the Kubelka–Munk theory in predicting diffuse scattering data, especially for highly absorbing samples. However, the case for this causing a non-linear function of concentration when using F(R) has not been adequately made. A re-examination of data presented shows the non-linearity to be largely explained by the use of methods which could not be expected to produce linear data. Thus, it is as yet uncertain if, when properly applied, the advantages of increased linearity when using the Kubelka–Munk function will outweigh the advantage of relative insensitivity to referenced photometric changes when using log(l/R) followed by a derivative.
© 1995 NIR Publications
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