Examination of the revised Kubelka-Munk theory: considerations of modeling strategies

The revised Kubelka-Munk theory is examined theoretically and experimentally. Systems of dyed paper sheets are simulated, and the results are compared with other models. The results show that the revised Kubelka-Munk model yields significant errors in predicted dye-paper mixture reflectances, and is not self-consistent. The absorption is noticeably overestimated. Theoretical arguments show that properties in the revised Kubelka-Munk theory are inadequately derived. The main conclusion is that the revised Kubelka-Munk theory is wrong in the inclusion of the so-called scattering-induced-path-variation factor. Consequently, the theory should not be used for light scattering calculations. Instead, the original Kubelka-Munk theory should be used where its accuracy is sufficient, and a radiative transfer tool of higher resolution should be used where higher accuracy is needed.