This paper is devoted to the mathematical justification of the usual models predicting the effective reflection and transmission of an acoustic wave by a low porosity multiperforated plate. Some previous intuitive approximations require that the wavelength be large compared with the spacing separating two neighboring apertures. In particular, we show that this basic assumption is not mandatory. Actually, it is enough to assume that this distance is less than a half-wavelength. The main tools used are the method of matched asymptotic expansions and lattice sums for the Helmholtz equations. Some numerical experiments illustrate the theoretical derivations
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