Abstract
The Mueller matrix approach is used to investigate the artifacts resulting from the coupling of anisotropic samples and imperfect hardwares of commercially available CD spectropolarimeters. On the basis of the results obtained, attention is called to the instrumental limitation of CD spectropolarimeters in the study of CD phenomena of systems with macroscopic anisotropy. Furthermore, strong doubts are presented about what is called an induced CD spectrum observed in an achiral anisotropic medium.
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