Theoretical analysis of the problem of an elastic rectangular vibrating panel placed into a baffle in the vicinity of a porous layer has been conducted. Numerical results were obtained from a special computer program written in Matlab 6.0. It has been found that the presence of the porous layer considerably alters sound emission by the panel. The effect of the porous layer characteristics as well as the air gap width between the vibrating panel and the porous layer on the acoustic pressure and surface velocity was investigated.
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