Two strategies have been used to evaluate the perceptual significance of a distortion introduced into a signal: the masking threshold concept, and the internal representation approach. Psychoacoustic models found in the perceptual audio coding literature generally follow the first approach in spite of the recognized unsuitability of the approach for the task. The more plausible internal representation approach is currently exploited in objective measurement of audio quality but not, to our knowledge, in audio coders. In this paper, we explore a standard internal representation model, and find some statistical relations that might, in the future, be applied to audio coding.
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https://aes2.org/publications/elibrary-page/?id=9889
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