Phase based cr-MRECT aims at reconstructing tissue conductivity without boundary artefacts. In this work some properties and implementation issues of the Phase based cr-MRECT are studied, namely, discretization methods, ill conditioning, bias due to neglecting the gradient of abs(B1+), and regularization. It is shown that by properly weighing the regularising artificial diffusion, bias-correction, and the convection term, artefact free and accurate conductivity images can be obtained. The system matrices are shown to be relatively well-conditioned and that there is no need to specify Dirichlet boundary conditions.
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