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In polar and high-latitude areas, the angle of incidence is very low, and the Sun's power must pass via even more of the atmosphere. The amount of atmospheric attenuation is greater, so less power passes through to the consistency.
The more elevated the latitude the less the angle they create with the surface of the earth resulting in slant sun rays. The area surrounded by vertical rays is always smaller than the slant rays. If more area is covered, the energy gets distributed and the net energy obtained per unit area drops.
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