The Boundary Element Method (BEM) is a state-of-the art tool in many engineering and science disciplines. In acoustics, the usage of BEM is increasing, especially for low frequency analysis, since the computational effort for small to medium geometries and long wavelengths is comparatively small. While BEM is well known to give reliable results for correctly programmed room shapes, the paper at hand demonstrates that the BEM model can also respond accurately to inserted absorptive materials, and hence the method is useful for virtually prototyping the efficiency of proposed acoustical modifications ahead of actual construction.
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