https://doi.org/10.1351/goldbook.09306
In X-ray photoelectron spectroscopy factor which characterizes the intensity distribution, \(L(\gamma)\), of photoelectrons ejected by X-rays from isolated atoms at an angle \(\gamma\) from the incident X-ray direction. In the dipole approximation, \(L(\gamma) = 1 + ½\beta [3(\sin^{2}\gamma)/2-1]\).
Note: This formula relates to gases and is modified by the effects of elastic scattering when applied to solids. At the magic angle, \(L(\gamma) = 1\).