Micro-perforated panel absorbers (MPAs) are recognized as efficient and environmentally friendly materials for sound absorption, prompting significant research efforts to expand their frequency ranges. This study investigates the acoustic performance of MPAs with parallel-arranged backing cavities at different depths (PCD) under random incidence conditions. Initially, an analytical model is proposed to predict the acoustic performance of PCD-MPA. The model exhibits significant consistency with finite element simulations and experimental measurements, validating its reliability in calculating absorption coefficients within the primary frequency band of concern (500~4000 Hz) in architectural acoustics applications. Subsequently, a thorough discussion of the key parameters, including the depth sequence and perforation parameters, which influence the random incidence absorption characteristics of PCD-MPA is presented based on the proposed model. These discussions lead to the development of an enhanced parameterized design method aimed at improving the absorption performance of PCD-MPA, enabling precise modulation of parameter combinations to meet specific application requirements and design nearly perfect absorbers.
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