Lightweight porous materials such as polyurethane foams, mineral wool, fibrous foams, and lightweight glass are commonly used in noise control applications. The effectiveness of porous media is influenced by their microscopic structure, which affects the macroscopic material properties. These macroscopic material properties, along with geometric properties and boundary conditions, determine the acoustic performance. The relationship between material properties, geometric properties, and acoustic performance is described by modified Biot's theory.

Solving equations based on Biot’s theory in various configurations and boundary conditions often requires numerical methods like finite and boundary element methods. On the other hand, planar multi-layer treatments can be analyzed using transfer matrix or four-pole methods. In both cases, in addition to evaluating the acoustic performance of NCT, relationship between material properties and performance can be used to inversely estimate properties from easily measurable acoustic metrics such as transmission loss and/or absorption coefficient.

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