This paper presents a novel algorithm for transcoding the MPEG-4 AAC single-layer bit-streams for bit-rate adaptation purpose. The delivery of multimedia over heterogeneous networks and to the devices with various capabilities calls for the bit-rate adaptation. A previous approach that cascades a pair of full-grown decoder and encoder has very high computational complexity. Our approach can reduce the complexity drastically while the coding efficiency is close to that of the previous cascaded method. In order to achieve such simplification, three rate-distortion models/techniques are employed.
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