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              <p>Finite element analysis of soft tissues is a well-developed method that allows estimation of mechanical quantities (e.g. stresses, strains). A constitutive law has to be used to characterise the individual tissues. This is complex as biological tissues are generally visco-hyperelastic, anisotropic, and heterogenous. A specific characteristic, their nearly incompressibility, was well reported in the literature, but very little effort has been made to compare volume variations computed by the simulations with in vivo measurements. In the present study, volume changes of the fat pad during controlled indentations of the human heel region were estimated from segmented medical images using digital volume correlation. Indentations were repeated with high and mild intensity normal and shear loads. The experiment was reproduced using finite element modelling with several values of Poisson’s ratio for the fat pad, extracted from literature values (from 0.4500 to 0.4999). Estimated fat pad volume changes were compared to the measured ones to assess the best value of Poisson’s ratio in each indentation case. The impact of the Poisson’s ratio on the Jacobian of the deformation gradient and the volumetric strains was also computed. A single value of Poisson’s ratio could not fit all the indentation cases. Estimated volume changes were between 0.9 % - 11.7 % with a Poisson’s ratio from 0.4500 to 0.4999. The best fit was obtained with a 0.4900 Poisson’s ratio except for the high normal load where a value of 0.4999 resulted in less error. In conclusion, special care should be taken when setting the Poisson’s ratio as the resulting estimated deformations may become unrealistic when the value is far from incompressible materials.</p>
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