An investigation of the MiniDisc recording system was performed to determine the effects of Adaptive Transform Acoustic Coding (ATRAC) data reduction and recording over multiple generations. A controlled subjective experiment formed part of the investigation. The results suggest that ATRAC encoding over multiple generations may produce notable artifacts, that other digital audio coding schemes achieve better subjective quality at lower bit rates, and that the subjective quality of ATRAC encoded digital audio is program-dependent.
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https://aes2.org/publications/elibrary-page/?id=9256
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