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"In spite of all of these considerations, it should also be recognized that magnetic resonance imaging is inherently a thermal process. Along with T1 relaxation, signal to noise and RF power requirements, RF penetration could also be considered as a thermal property. Accordingly, it may be difficult to fully understand RF penetration without invoking the quantized nature of heat transfer in magnetic resonance imaging and the implications of its initial theoretical treatment. This important aspect is not considered in treatments based exclusively on Maxwell’s equations. Indeed, a more complete understanding of RF penetration may require consideration of the thermodynamic properties of the sample and a quantum based treatment."
P.-M. L. Robitaille et. al., J. Comp. Assist. Tomogr. 23:845-849 (1999).