Acoustic materials, characterized by small-scale structures, require a detailed understanding of dissipation effects within the viscous and thermal boundary layers where most of the dissipation takes place. Despite the prevalent assumption of lossless or isentropic conditions in many applications, a comprehensive study of regions where thermal and viscous losses occur is crucial, particularly in scenarios where wall-induced losses are significant. Bridging this gap, the study aims to investigate these losses in various structures to guide the development of innovative acoustic materials. To achieve this objective, the Linearized Navier-Stokes Equations (LNSE) solver from the finite element software COMSOL is employed to determine the absorption coefficients and to identify predominant regions of thermal and viscous losses. The model is validated using experimental and published data. The study effectively reveals specific regions where these losses significantly dominate, highlighting their critical influence on acoustic material performance. Although the structures are simplified to 2D models to balance physical details with computational feasibility, the ability to identify dominant loss regions marks a significant contribution to the field and paves the way to refine the design of acoustic materials.
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