Abstract Several basic physical concepts of applying eq. I k = IσN x t to surface microanalysis by reflection electron energy‐loss spectroscopy (REELS) are clarified. Here I k and I are the integrated intensities of the core ionization edge and the low loss part, σ is the scattering cross section of element x with atomic concentration N x , and t is the specimen thickness. The reflected inelastic electrons are found to be distributed almost symmetrically around the Bragg sports and can be reasonably described by a Lorentzian function. EELS microanalysis can be performed by using the diffracted sports. The ω correction, arising from the angular contributions of the neighbouring spots into the spectrometer collecting aperture, is required to be considered.
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