where v is mirror velocity of the FT-IR interferometer, t is the time constant of the lock-in amplifier or the demodulator used in the experiment, and J1[αM0(σ)] is the first order Bessel function that describes the wavenumber dependent PEM modulation efficiency. Substituting the ratio of Equation (6-21) over Equation (6-20) into Equation (6-19) gives the theoretical expression for the VCD raw spectrum of a sample,