The high frequency electrical impedance characteristics of a moving coil loudspeaker deviate significantly from that of the transitional series resistance-inductance model of the voice coil. The deviation is attributed to eddy current effects within the magnetic pole structure. This paper describes an accurate model of loudspeaker motor impedance, based on curvefitting techniques, which could also be used to enhance the development of recently introduced theories of pole structure behavior.
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https://aes2.org/publications/elibrary-page/?id=5918
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