The MPEG Audio AAC Standard  uses two MDCT sizes and transition windows in order to adapt these uniform transforms to the signal specifics. Here, we present a new adaptation scheme based on a fixed size MDCT where subband merging is done in order to obtain better temporal resolution on chosen parts of the spectrum. The performances of the proposed approach are evaluated, with respect to the AAC, thanks to an objective measure, which takes into account the temporal masking effect.
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