  We consider the propagation of acoustic waves in a waveguide containing a
penetrable dissipative inclusion. We prove that as soon as the dissipation,
characterized by some coefficient $\eta$, is non zero, the scattering solutions
are uniquely defined. Additionally, we give an asymptotic expansion of the
corresponding scattering matrix when $\eta\to0^+$ (small dissipation) and when
$\eta\to+\infty$ (large dissipation). Surprisingly, at the limit
$\eta\to+\infty$, we show that no energy is absorbed by the inclusion. This is
due to the so-called skin-effect phenomenon and can be explained by the fact
that the field no longer penetrates into the highly dissipative inclusion.
These results guarantee that in monomode regime, the amplitude of the
reflection coefficient has a global minimum with respect to $\eta$. The
situation where this minimum is zero, that is when the device acts as a perfect
absorber, is particularly interesting for certain applications. However it does
not happen in general. In this work, we show how to perturb the geometry of the
waveguide to create 2D perfect absorbers in monomode regime. Asymptotic
expansions are justified by error estimates and theoretical results are
supported by numerical illustrations.
