The optimization of PWM methods is essential for the evolution of integrated digital audio systems. The proposed system employs multirate analysis of the original audio wave form with parallel evaluation of its noise-masking threshold. The signal is then requantized and PWM coded so that quantization and modulation noise is kept below this threshold. An additional oversampling and noise-shaping procedure is included to minimize modulation artifacts.
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https://aes2.org/publications/elibrary-page/?id=6414
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