Abstract
The radiative transfer at the cyclotron first, second, and third harmonics is discussed for simplified accreting pulsar and gamma-ray burster emission regions. Two-photon scattering as well as two-photon emission, which play a major role in determining the line-strength ratio is included. Stimulated effects are also important for accurately modeling the optically thick line and continuum regions. These calculations are compared with recent observations of accreting pulsars and gamma-ray burst sources, showing a qualitative agreement. The cyclotron harmonic lines should be strongly polarized.
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