The polarization dependence of F K‐edge X‐ray absorption near edge structure (XANES) spectra of highly‐oriented thin‐film of polytetrafluoroethylene (PTFE) has been analyzed by using multiple scattering theory. The spectra show clear polarization dependence due to the highly‐oriented structure. The multiple scattering calculations reflects a local structure around an absorbing atom. The calculated results obtained by considering intermolecular‐interactions are in good agreement with the observed polarization‐dependence. We have also analyzed structural models of the radiation damaged PTFE films.

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