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PISCO is the ESO Polarimeter with Instrumental
and Sky COmpensation, a two-channel filter
polarimeter using photon counting and offered on the ESO/MPI 2.2-m telescope.
A description of its design and operation can be found in ESO Operating
Manual No. 13 and references therein. Appendix A of that manual also
discusses in detail the mathematical principles around which the MIDAS
reduction program for PISCO data has been written.