“…Both methods in a different domain also have unique strengths and weaknesses. FEM (Otsuru et al, 2000;Otsuru et al, 2001;Okamoto et al, 2007;Aretz and Vorländer, 2014;Okuzono and Sakagami, 2018;Murillo et al, 2019;Hoshi et al, 2020;Yatabe and Sugahara, 2022) and BEM (Yasuda et al, 2016;Yasuda et al, 2020;Gumerov and Duraiswami, 2021;Cardoso Soares et al, 2022) are standard selection as a numerical method in the former frequency-domain simulations. Frequency-domain (FD) methods have an inherent benefit for use in modeling sound absorbers (Cox and Peter, 2017) such as porous-type and resonant-type materials accurately: they can deal naturally with complex-valued frequency-dependent quantities such as specific acoustic admittance.…”