根據馬大猷的理論，以孔徑、穿孔率、孔深及背後空氣層厚度，就可以正確預測傳統微穿孔板(MP)構造之吸音率。斜向微穿孔板(OMP)之構造因子異於MP，例如其孔形非為圓形，孔壁非垂直於板面。本研究探討MP與OMP構造吸音特性之差異，並探討不同構造因子對於OMP構造吸音率之影響。冀望能建立各種OMP構造吸音率之數據，並能了解影響吸音特性之因子，以作為評估OMP構造吸音特性之參考。
本研究獲得以下結論：
一、OMP在構造因素配合良好的狀況下，可以具有良好的吸音性能（平均吸音率達0.5以上）。
二、相較於以OMP孔深一半位置之穿孔面積及大孔側穿孔面積為基準之MP比對組（具有相同之穿孔率、孔深及背後空氣層厚度），以OMP小孔側穿孔面積為基準之MP比對組，其平均吸音率理論推導值最大，與OMP構造之平均吸音率實測值最接近。
三、在3150Hz及4000Hz， OMP試體吸音率實測值較三組MP比對組之吸音率理論推導值高。
四、在本研究試體構造之設置範圍內，減小穿孔率或增加孔深、穿孔斷面斜度、小孔側穿孔面積、背後空氣層厚度中任一項，對於提升OMP構造平均吸音率均有顯著之影響。減低大孔側穿孔面積或孔形長寬比例、小孔側板面不平整度對於提升OMP構造平均吸音率有幫助，但效果不顯著。
五、以具有相同構造因子之MP吸音率作為比對基準，可以凸顯改變小孔側穿孔面積、小孔側孔形長寬比例對於OMP構造平均吸音率之影響。

According to Dr. Maa’s theory, the sound absorption coefficient of ordinary micro-perforated panel (address as MP)absorber can be predicted with diameter of opening, percentage of perforated area, back air space depth. The oblique micro-perforated panel (address as OMP) is distinct to MP in terms of structure, such as oblique appearance, and open holes are not orthogonal to the panel’s surface. The study explored the differences of sound absorption’s character between MP and OMP, and the effect of structure factors on the sound absorption coefficient of OMP.
The conclusion of the study including：
1.OMP structures could be absorbers with good sound absorption’s characters ( the averaging sound absorption coefficients reach 0.5 ) .
2.The averaging sound absorption coefficient of MP structure possessing the same hole area（take small-hole side area for OMP）, percentage of perforated area, depth of back opening and air space as OMP structures , is greater than MP structures taking large-hole side area and hole area situated at the center of depth for OMP, and the difference between that and OMP structure is little than differences as MP structures taking the other two hole areas.
3.The sound absorption coefficients of OMP structure at 3150Hz and 4000Hz are greater than that of MP structures possessing the same structures.
4.In the range of sample structures the research adopted, reducing percentage of perforated area, or increasing any of hole depth, hole section slope, small-hole side area, back air space depth, will observably raise the averaging sound absorption coefficients of OMP. Reducing large-hole side area or hole appearance-index, small-hole side surface uneven grade, will raise the averaging sound absorption coefficients too, but the inference is not notable.
5.Using sound absorption coefficients of MP as norm of comparison could make the inference of changing small-hole side area or small-hole side appearance-index obvious.

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