“…For such materials, absorption varies linearly with frequency, thus, the attenuation of compressional and shear-waves inside the material core can be modeled by introducing complex wavenumbers [6] into the acoustic scattering theory, such that the expressions for the complex wavenumbers corresponding to the compressional and shear-waves contain normalized absorption coefficients independent of frequency [7,8], which account for the attenuation of acoustical waves within the material of the scattering object. This linear VE model assuming a hysteresis-type of absorption in plastic polymers has been utilized in various investigations dealing with numerical computations for the acoustic scattering [9][10][11][12], and radiation forces on a sphere or cylinder [13][14][15][16][17][18] in the development of improved acoustical tweezers devices [19][20][21][22][23][24], that can be coated by a layer of a VE material [25][26][27][28][29] in a non-viscous fluid. Moreover, the acoustic radiation force and torque experienced by a VE polymer sphere or spherical shell filled with water or air in the field of a Bessel (vortex) beam has been evaluated, based on this VE model [30][31][32].…”