The theory of magneto-optic Kerr effects is formulated on the basis of classical interaction of light and matter in a coordinate system attached to the light wave. Induced polarization of the magnetic medium along the propagation axis of the electromagnetic wave is described in terms of an equivalent electric field and the effects are incorporated in the boundary conditions and Fresnel equations for the reflectivity tensor are modified accordingly. The results are given up to second order in the magnetic field. © 1994 The American Physical Society.

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