Abstract
The theory of the dependence of sound absorption pressure is given for liquids in which absorption significantly depends on the two coefficients of viscosity: bulk viscosity and shear viscosity. The bulk viscosity, and therefore sound absorption, is shown to be related to the equation of state. The equation of state is derived for a liquid model in which the volume is determined by molecular distribution within two states. This equation of state possesses two characteristic constants; these can be numerically evaluated for an actual liquid by comparing the theoretical equation of state with pressure-volume relations available in tables. As an example, the characteristic constants of water are evaluated and used to compute the effect of pressure on sound absorption. The theoretical prediction is in agreement with published observations. As a further example, ethyl alcohol is also treated.

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