Abstract. We present theoretical investigations on the factors playing important role for formation of X-ray photoelectron spectroscopy (XPS) signals from two-component targets. Several cases of different modified layers created during ion bombardment are considered. The concentration distributions and the related XPS-signal profiles are analytically calculated as a function of the depth. Computer simulation (using Monte Carlo methods in terms of the well-known TRIMDYN code) are also presented with the aim of achieving reliable interpretation of the concentration depth profiles obtained by XPS.

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