This equation calculates αα(using θiθi and θtθt), used in calculating the amplitudes of EM waves striking an interface. For more information and context on this equation, please see the EM waves at the interface of two insulators.
θiθi is the angle between the incident wave and the normal of the interface.
θtθt is the angle between the transmitted wave and the normal of the interface. θtθt is on opposite sides of the interface and the normal as θiθi.