In this paper an efficient model which implements a multilevel structure of auditory information will be presented. An exhaustive analysis of the input signal in both subjective and objective terms is performed which allows to make an ad-hoc coding depending on the particular characteristics of the input signal. The model comprises not only the calculation of the masking threshold but also several techniques and tools designed to reduce the amount of audible artifacts present in the coded signal.
https://www.aes.org/e-lib/browse.cfm?elib=12576
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