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In the present paper, we proceed with the research initiated in (S. Antontsev \emph{et al.}, Inverse Problems, 2021). We study the inverse problem for the Kelvin–Voigt equations with -Laplacian and with a right-hand side in the integral over-determination condition, which approximates a discontinuous function at . We rescale the problem in a neighbourhood and pass to the limit as approaches infinity. This leads to the inverse problem on an infinitesimal initial layer, which transforms the initial velocity into a new one.

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