A model for $F_L$ and $R={F_L/F_T}$ at low $x$ and low $Q^2$
  A model for the longitudinal structure function $F_L$ at low $x$ and low $Q^2$ is presented, which includes the kinematical constraint $F_L \sim Q^4$ as $Q^2 \rightarrow 0$. It is based on the photon-gluon fusion mechanism suitably extrapolated to the region of low $Q^2$. The contribution of quarks having limited transverse momentum is treated phenomenologically assuming that it is described by the soft pomeron exchange mechanism. The ratio $R={F_L/(F_2-F_L)}$, with the $F_2$ appropriately extrapolated to the region of low $Q^2$, is also discussed. 
B. Badelek, J. Kwiecinski, A.Stasto