Scalability is a core functionality of the upcoming ISO/MPEG-4 standard enabling the decoding of a bitstream at several possible data rates. While both the MPEG-4 TwinVQ and the MPEG-4 AAC based scalable coders have shown their merits, the combination of both approaches offers significant advantages in terms of coding quality and complexity. The paper describes the results of harmonization work combining both systems into a single integrated MPEG-4 scalable audio coder.
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https://aes2.org/publications/elibrary-page/?id=8370
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