Masking plays an important role in the measurement of the quality of audio devices. Masking is the result of smearing in the time-frequency domain and compression in the amplitude domain. This paper determines the optimal psychoacoustic representation by matching the time-frequency smearing and amplitude compression to databases that contain judgments on the quality of audio devices. The optimal time-frequency smearing that is found is in line with psychoacoustic data for music codecs but in contradiction to psychoacoustic data for speech codecs.
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https://aes2.org/publications/elibrary-page/?id=6561
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