An intercomparison made by Le´py et al.shows that the use of efficiency transfer functions may yield better results than adjustment of detector parameters in the Monte Carlo simulations. However, this study focuses on rather similar measurement setups, i.e. sample measurements
different sample geometries, and the situation may be worse for other cases. Certainly, by using correction factors, rather than adjustments of the Monte Carlo model, one does not build in any assumptions into the Monte Carlo model that are not empirically substantiated and which cannot be completely verified.