The quality of a calibration procedure was studied in terms of the accuracy of the calibration factors. In particular, the influence of the uncertainties of the incident and emerging angles and of the mass absorption coefficients on the calibration factors was described theoretically for a calibration procedure based on standard samples of any thickness. The calculations were carried out for an x-ray tube and a radioisotope excitation set-up. Practical consequences of the inaccuracies of the calibration factors were also demonstrated for a few test samples of intermediate thickness analysed by the emissiowtransmission method.
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