安全帽的吸收衝擊內襯可藉由材料壓縮與變形吸收撞擊能量，延長頭部減速時間，降低傳遞至頭部的加速度。然而，不同泡棉材料在剛度、阻尼與可用壓縮行程方面具有明顯差異，若將每一種候選材料皆製作成完整安全帽後再進行撞擊實驗，將增加試件製作與測試需求。因此，本研究提出一套結合材料壓縮實驗、鋼球回彈實驗及集總質量模型的方法，作為安全帽開發初期的材料篩選工具。
本研究以發泡聚苯乙烯、發泡聚乙烯、乙烯—醋酸乙烯酯共聚物及聚氨酯泡棉為分析材料。首先，根據材料壓縮反應建立隨應變變化的非線性剛度；其次，參考 ISO 8307 球回彈實驗原理，由鋼球落下與回彈高度求得材料的等效阻尼比。所得剛度與阻尼參數導入由頭型、吸收衝擊內襯及帽殼組成的三自由度集總質量模型，用以預測頭型加速度歷時、峰值加速度、HIC15及材料壓縮應變，並透過文獻實驗結果驗證模型的合理性。
結果顯示，模型所得加速度峰值及波形趨勢與文獻實驗結果相近。低速撞擊時，較柔軟的材料可藉由較大的壓縮變形延長減速時間，使加速度峰值低於發泡聚苯乙烯；但在高速撞擊下，部分材料因有效壓縮行程不足而提早觸底。阻尼比參數分析顯示，適度提高阻尼比可降低峰值加速度與HIC15，但阻尼過高可能增加撞擊初期的傳遞反力。研究結果說明，材料防護能力需同時考慮剛度、阻尼與可用壓縮行程。本研究方法可用於比較候選材料的相對防護表現，但不取代完整安全帽的標準認證實驗。

Helmet liners absorb impact energy through compression and deformation, thereby reducing the acceleration transmitted to the head. Because foam materials differ in stiffness, damping, and compression capacity, this study proposes a preliminary material-screening method combining compression tests, steel-ball rebound tests, and a lumped-mass model.
Four liner materials were investigated: expanded polystyrene (EPS), expanded polyethylene (EPE), ethylene-vinyl acetate (EVA), and polyurethane (PU) foam. Nonlinear stiffness was obtained from compression tests, while equivalent damping ratios were estimated from steel-ball rebound heights based on the principles of ISO 8307. These parameters were introduced into a three-degree-of-freedom model consisting of the headform, liner, and helmet shell. The model predicted headform acceleration, peak acceleration, HIC15, and liner strain, and was validated using published experimental data.
The predicted acceleration response was reasonably consistent with the experimental results. Under low-speed impact, softer materials reduced peak acceleration through greater compression and longer deceleration duration. Under high-speed impact, however, some materials bottomed out because of insufficient compression capacity, while EPS provided greater load-bearing capability. The results also showed that moderately increasing the damping ratio reduced peak acceleration and HIC15, whereas excessive damping increased the force transmitted during the initial impact stage.
Therefore, liner performance should be evaluated by considering stiffness, damping, and available compression capacity together. The proposed method can support preliminary material selection before complete helmet testing, but it does not replace standard helmet certification tests.

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