The soft layer absorbent membrane was introduced in 1989 as an effective low-frequency absorber especially for small room reverberation control. It has been used extensively since then, yet some uncertainties still exist concerning how to choose the right type of absorber for a given situation. This paper revives the theory behind the various low-frequency absorbers and discusses their practical applications.
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https://aes2.org/publications/elibrary-page/?id=6585
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