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Electromagnetic acoustic transducers (EMATs) are non-contact, non-destructive testing devices for conducting specimens. The efficiency of EMATs is inherently low and methods for increasing it have been the subject of intense research. In publications, the finite element (FE) technique has been applied to the diffusion equation in order to model EMATs. However, electromagnetic theory indicates that the diffusion equation must be solved for the magnetic vector potential (MVP) in conjunction with an equation for the total current. An existing FE formulation considering the two equations becomes...