A simplified version of the Kulbelka-Munk equation for near-infrared (NIR) reflectance is derived and is used to explore the effect of particle size on the reflectance of materials. The model is then validated on results published by Norris and Williams for spring wheat milled to various particle sizes. The selection of optimum reference and absorption wavelength in multi-wavelength NIR analysers and the concept of penetration depth into the sample are also discussed.
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C.R. Bull (1990) studied this question.
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