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在以法拉第效应和Zeeman效应为基础发展起来的磁旋光活性理论中,Buckingham及Stephens指出单电子跃迁对实验的MCD谱带的贡献可以用下列方程表示:
In the theory of magnetic rotation activity developed on the basis of Faraday’s and Zeeman effects, Buckingham and Stephens point out that the contribution of the single electron transition to the experimental MCD band can be expressed by the following equation: