A phenomenological model is proposed to account for the systematic errors c
haracteristic of the NAUP (high-accuracy universal polarimeter) technique.
The model is based on the assumption that the sample surface possesses effe
ctive dichroic properties dde to polishing, inhomogeneities or differential
Fresnel reflection. It is found that there is a sample contribution both t
o the parasitic ellipticities of the polarizers and to the so-called delta
Y error. This contribution adds to those which are intrinsic to the optical
device. Measurements are presented in three test materials: LiNbO3, Rb2ZnC
l4 and SiO2. The results are interpreted in the light of the proposed model
. For the first two materials the surface effects are visible in the form o
f spurious linear dichroism and residual ellipticity. For the third case, t
he problem of multiple reflections arises, since the sample had a high degr
ee of plane parallelism. The influence of these additional contributions is
eliminated experimentally. Finally, in view of all the results, some crite
ria are established for the sample optimization in HAUP measurements.