In the neutral point topic , what is the orientation of the magnet?
The orientation of the magnet here with respect to earth's magnetic field is the magnet is perpendicular to the earth's magnetic field.
Upon which principle kirchhoff's voltage law (loof rule) is based?
Kirchhoff’s current and voltage laws depend on conservation of energy. Both of Kirchhoff's laws can be understood as corollaries of the Maxwell equations in the low-frequency limit. They are accurate for DC circuits, and for AC circuits at frequencies where the wavelengths of electromagnetic radiation are very large compared to the circuits.