This paper discusses techniques used in presenting Dolby AC-3 and Dolby Surround sound signals via a single pair of multimedia loudspeakers. The techniques are derived from a combination of acoustic and psychoacoustic considerations, and then refined to have exceptionally low-computational requirements. Considerations are also described relating to implementation on a variety of floating-point and fixed-point processors.
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https://aes2.org/publications/elibrary-page/?id=7237
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