FINITE ELEMENT STUDY OF PERFECT SOUND ABSORBING POROUS MATERIAL WITH PERIODIC CONICAL HOLE PROFILE.

The article focuses on the development of porous sound-absorbing materials with periodically distributed conical holes and investigates their acoustic performance through finite element analysis. It mentions the significant improvement in sound absorption over a wide frequency range, especially at low frequencies, achieved by these materials, and examines their potential in multi-layered sound-absorption systems.