Multirate Systems and Applications

1Department of Electrical and Control Engineering, National Chiao-Tung University, Hsinchu 300, Taiwan 2Department of Electrical Engineering and Graduate Institute of Communication Engineering, National Taiwan University, Taipei 10617, Taiwan 3Department of Electrical and Computer Engineering, Polytechnic University, Brooklyn, NY 11201, USA 4Department of Electrical Engineering, The University of Texas at Arlington, Arlington, TX 76010, USA 5Audio Coding for Special Applications Research Group, Fraunhofer Institute for Digital Media Technology (IDMT), Langewiesener Strasse 22, 98693 Ilmenau, Germany