They
have a
real Jones Matrix that depend on 4 parameters and can all be
constructed as
products of matrices describing the following elementary actions (see
the proof in Appendix B):
An imperfect polariser: with the copolar (
) direction
at an angle
from the X axis (3 parameter):

and
are the transmission
coefficients
in the
and
directions, they verify
and hopefully
. The corresponding
Mueller
matrix is:

where
,
, and
, with
and
.
A rotation of the polarisation: by
an angle
(or of the axis by an angle
) is described
by the
following Jones matrix (one parameter):
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and the
corresponding
Mueller matrix is:

A mirror transformation: (no free parameter):

To summarise:
the most general instrument inducing no circular polarisation can be
viewed as an imperfect polarimeter in some direction
followed
by a device rotating, and possibly mirroring, the polarisation. If the
instrument is just in front of the measuring bolometer, only sensitive
to the intensity, this last polarisation rotation and/or reflection is irrelevant and
the signal in the bolometer is governed by the first row of the
Mueller matrix in Eq. (14):
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