Propagation and attenuation of sound through a layered phononic crystal with viscous constituents is theoretically studied. The Navier-Stokes equation with appropriate boundary conditions is solved and the dispersion relation for sound is obtained for a periodic layered heterogeneous structure where at least one of the constituents is a viscous fluid. Simplified dispersion equations are obtained when the other component of the unit is either elastic solid, viscous fluid, or ideal fluid. The limit of low frequencies when periodic structure homogenizes and the frequencies close to the band edge when propagating Bloch wave becomes a standing wave are considered and enhanced viscous dissipation is calculated. Angular dependence of the attenuation coefficient is analyzed. It is shown that transition from dissipation in the bulk to dissipation in a narrow boundary layer occurs in the region of angles close to normal incidence. Enormously high dissipation is predicted for solid-fluid structure in the region of angles where transmission practically vanishes due to appearance of so-called "transmission zeros," according to El Hassouani, El Boudouti, Djafari-Rouhani, and Aynaou [Phys. Rev. B 78, 174306 (2008)]. For the case when the unit cell contains a narrow layer of high viscosity fluid, the anomaly related to acoustic manifestation of Borrmann effect is explained.
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