In this paper, we present an alternative discrete total variation type functional for image reconstruction in electrical impedance tomography. The modified functional deals with unknown inclusions and values of conductivity. The convergence of the proposed finite element method with uniform refinement is also established: the sequence of discrete solutions contains a subsequence that converges to a solution of the continuous functional. Additionally, we propose an adaptive reconstruction algorithm in which the estimators are based on the discrete state variable, the discrete adjoint variable and the gradient of the discrete functional. A series of numerical examples are provided to illustrate the convergence behavior in diverse scenarios.
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