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1 Introduction Early attempts to create a sound absorber which would function without the involvement of any fibrous or porous damping material go far back to K. A. Veliszhanina, S. N. Rschevkin and others as was outlined in Ref. [1]. 30 years ago, D. Y. MAA[2] was first in proposing a practicable design concept and calculation model for Micro-Perforated Absorber (MPA) prototypes which still forms the basis for various applications. During the past 12 years the Fraunhofer IBP
1 Introduction Early attempts to create a sound absorber which would function without the involvement of any fibrous or porous damping material go far back to KA Veliszhanina, SN Rschevkin and others as was outlined in Ref. [1]. 30 years ago, DY MAA [ 2] was first in proposing a practicable design concept and calculation model for Micro-Perforated Absorber (MPA) prototypes which still forms the basis for various applications. During the past 12 years the Fraunhofer IBP