Dissipative Interaction and Anomalous Surface Absorption of Bulk Phonons   at a Two-Dimensional Defect in a Solid
  We predict an extreme sensitivity to the dissipative losses of the resonant interaction of bulk phonons with a 2D defect in a solid. We show that the total resonant reflection of the transverse phonon at the 2D defect, described earlier without an account for dissipation, occurs only in the limit of extremely weak dissipation and is changed into almost total transmission by relatively weak bulk absorption. Anomalous surface absorption of the transverse phonon, when one half of the incident acoustic energy is absorbed at the 2D defect, is predicted for the case of "intermediate" bulk dissipation. 
Yu. A. Kosevich and E. S. Syrkin