A method is proposed for approximating of the internal friction of wood based on the Boltzmann superposition principle, which describes the complex viscoelastic behavior of the system by a linear combination of components. Prepared samples of natural and modified wood, sawn from the stem part of drooping birch (Betula pendula ROTH) trees growing in the Khlevensky Forestry (52.184130, 39.110463, ASL 157m), were exposed to radial and tangential directions with ultrasound (frequency 24.5 kHz, exposure 0 -20 minutes, step 5 minutes) and pulsed magnetic field (strength - 0.3 T, exposure 0-2 minutes, step 0.5 minutes). Next, the internal friction of the samples was studied on an experimental setup using the logarithmic damping decrement based on free-bending vibrations. The absolute values of the dimensionless viscosity coefficient κ included in the model as the main structural parameter for samples of natural and modified wood were obtained at a significance level of p=0.95: for moisture content from 4.3 to 15; for ultrasound 4.6 to 20; for a pulsed magnetic field from 3.6 to 7.7. The absolute values of the dimensionless scaling factors μ for natural and modified wood samples range from 1.92 to 3.91. The highest approximation value was achieved when testing natural wood samples of silver birch (Betula pendula ROTH): R2=0.98 for the radial direction, the influence of the humidity factor, and R2=0.85 for the tangential direction, the influence of the ultrasonic factor, as well as for a sample of modified wood brand "Destam" in the radial direction R2=0.96, the influence of the factor of the pulsed magnetic field.
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