The impact of geometric and flow parameters which are practical to modify and have the most influence on the energy dissipation performance of perforated acoustic liners with bias flow are numerically investigated. Such parameters include orifice bias flow velocity, thickness to radius ratio and radius to orifice spacing ratio (square root of porosity). In this paper the results of multiple simulation studies performed on various configurations are presented and used to observe and discuss how these parameters affect the liner acoustic impedance. These results indicate that for different aperture thicknesses and different aperture radii, higher resistive properties are to be expected at lower Strouhal numbers. Also, the increase in liner porosity results in an increase in both inertia and resistive attributes of the impedance.

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