Upon excitation of an '
isotropic' sample (assuming an ultra short excitation pulse)
the relationship between the
fluorescence intensity detected at a time

and through a
polarization analyser oriented at an
angle
with respect to the electric
polarization of the exciting beam is given by
where

is the degree of alignment of the emitting transition dipole in the laboratory frame
and

is the excited-state population, both at time

.
For

(the magic
angle), the dipole-alignment contribution vanishes and

.
Source:
PAC, 2007, 79, 293
(Glossary of terms used in photochemistry, 3rd edition (IUPAC Recommendations 2006))
on page 367