In this work, the acoustic performance of an anechoic layer, which contains horizontally-distributed cylindrical holes, has been studied using identified viscoelastic dynamic parameters. First, the reflection coefficients of two different viscoelastic anechoic layers (one solid and the other perforated), tested in a water-filled pipe, have been used to develop the identification method for viscoelastic dynamic parameters. In the proposed method, the complex longitudinal wavenumber and the complex transverse wavenumber can be obtained by solving the characteristic equation of viscoelastic cylindrical tube. Then, simulations have been performed using COMSOL software to predict the acoustic performance of the anechoic layer. Based on the model and the identified viscoelastic parameters, the effects of different structural properties, including the radius of hole, the hole horizontal spacing, and the arrangements of holes, on the sound absorption of anechoic layer have been analyzed and discussed. Particularly, the acoustic performance of an anechoic layer under oblique incidence has also been considered.
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