With the fluid assumed incompressible and inviscid, and the flow irrotational, the fluid motion can be described by a potential ϕ which satisfies the Laplace equation within the whole domain Ω. The seabed and wall are impermeable and grid plate is transversely permeable only. Then the relationship between horizontal velocity and pressure difference could be deduced without considering the vertical component of the fluid in the grid plate. Reflection coefficient, transmission coefficient and energy-loss coefficient could be calculated when regular waves travel across one grid plate or multi-grid plates, by matching velocity potential and boundary conditions at each grid plate. For the given case, if 0.8 < Gr < 4.6 and Gi < 1.6, the wave absorptivity is more than 90% for four grid plates wave absorbing device.

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