Abstract
Theoretical sensitivities cannot replace calibration. Nevertheless, they are important for standardless atomic absorption determinations, and especially, for optimization of experimental conditions. Starting with fundamental processes involved in the interaction of electromagnetic radiation with the matter, a simple sensitivity formula was derived. $$S_A = [dA(\lambda _0 )/dc_A ]_0 = K_n (b/D)(\rho /M_A )\lambda _0 G$$
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