We study the angular structure of polarization of light transmitted through a nematic liquid crystal (NLC) cell by analyzing the polarization state as a function of the incidence angles. Our theoretical results are obtained by evaluating the Stokes parameters that characterize the polarization state of plane waves propagating through the NLC layer at varying direction of incidence. Using the Stokes polarimetry technique we carried out the measurements of the polarization resolved conoscopic patterns emerging after the homeotropically aligned NLC cell illuminated by the convergent light beam. The resulting polarization resolved angular patterns are described both theoretically and experimentally in terms of the polarization singularities such as C-points (points of circular polarization) and L-lines (lines of linear polarization). When the ellipticity of the incident light varies, the angular patterns are found to undergo transformations involving the processes of creation and annihilation of the C-points.
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