 Solution

The starting point is Gauss's law for magnetism, $\nabla \cdot \mathbf{B}=0$: a flux tube carries the same magnetic flux through successive transverse sections. To identify that tube approximately with the physical core, one must also make a negligible-leakage approximation. The large core magnetic permeability makes the core route much less reluctant than competing paths through the surrounding air; the small gap further reduces the incentive for a long external return path. The gentle taper, $s\gg R-r$, lets the field follow the changing section with only small transverse corrections.

For two cuts and the intervening lateral surface, the divergence theorem gives ${\Phi }_2-{\Phi }_1=-{\Phi }_{\mathrm{side}}$. Neglecting lateral leakage givesThe normal magnetic flux density is continuous at each core–air interface by part (a), so this same magnetic flux crosses the gap. To use the gap's geometrical area $\pi r^2$ in the later formulas, the magnetic fringing must also be negligible, normally requiring $h\ll r$. This is the small-gap interpretation of the paper's approximation. Large magnetic permeability alone does not eliminate leakage or magnetic fringing for arbitrary gap geometry.