Earlier work that simplified the calculation of loudspeaker horn characteristics below the horn cutoff frequency is further investigated, leading to a more secure foundation for the computations. The complex wavenumber is used by means of which acoustic losses are introduced. remains complex at all times. It also allows the presence of a complex ß throughout the mathematics, which in turn ensures that the mathematics does not break down at and below the so-called horn cutoff frequency since there is a complex part at all frequencies. This leads to a smooth calculation over the whole frequency range of interest and, in particular, right through the cutoff frequency.
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