The measurements of the recorded tape flux are usually performed with a calibrated magnetic head considered "ideal" in standards literature. One of the factors to be considered in the calibration is the secondary gap effect due to finite code permeability. A method for measuring the wavelength response of the reproducer is proposed for the 0.2_3.0 mm range. Thus, a more accurate primary calibration is achieved which improves the accuracy of the calibration tapes.
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https://aes2.org/publications/elibrary-page/?id=4815
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