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the answer was posted here: https://stackoverflow.com/questions/31089265/what-are-the-main-references-to-the-fish-eye-camera-model-in-opencv3-0-0dev

the paper is: A Generic Camera Model and Calibration Method for Conventional, Wide-Angle, and Fish-Eye Lenses, http://www.ee.oulu.fi/~jkannala/publications/tpami2006.pdf