Acoustic liners are a key part for reducing aircraft engine noise. Simulation and optimization of liner properties are critically relying on impedance measurement results, so called impedance eduction technology. Traditionally the effect of viscosity has been assumed to have negligible influence. However this paper shows that viscosity has noticeable influence even at low frequencies. The investigation is based on a comparison study using Linearized Euler equations and Linearized Navier-Stokes equations solved by finite element simulations. In the process of impedance eduction a one-dimensional straightforward method is proposed. Normal velocity and displacement have been obtained and discussed. Impedance results are further implemented into a two-dimensional wave propagation code. Finally simulation results have been compared and validated against experimental data.
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