As the virtual reality (VR) market is growing at a fast pace, numerous users and producers are emerging with the hope to navigate VR towards mainstream adoption. Although most solutions focus on providing highresolution and high-quality videos, the acoustics in VR is as important as visual cues for maintaining consistency with the natural world. We therefore investigate one of the most important audio solutions for VR applications: ambisonics. Several VR producers such as Google, HTC, and Facebook support the ambisonic audio format. Binaural ambisonics builds a virtual loudspeaker array over a VR headset, providing immersive sound. The configuration of the virtual loudspeaker influences the listening perception, as has been widely discussed in the literature. However, few studies have investigated the influence of the orientation of the virtual loudspeaker array. That is, the same loudspeaker arrays with different orientations can produce different spatial effects. This paper introduces a VR audio technique with optimal design and proposes a dual-mode audio solution. Both an objective measurement and a subjective listening test show that the proposed solution effectively enhances spatial audio quality.

The multi-stimulus test with hidden reference and anchors (MUSHRA) is commonly used for subjective quality assessment of audio systems. Despite its wide acceptance in scientific and industrial sectors, the method is not free from bias. One possible source of bias in the MUSHRA method may be attributed to a graphical design of its user interface. This paper examines the hypothesis that replacement of the standard multi-slider layout with a single-slider version could reduce a stimulus spacing bias observed in the MUSHRA test. Contrary to the expectation, the aforementioned modification did not reduce the bias. This outcome formally supports the validity of using multiple sliders in the MUSHRA graphical interface.

The MDCT and IntMDCT Algorithm is widely utilized is Audio coding. By lifting scheme or rounding operation IntegerMDCT is evolved from Modified Discrete Cosine Transform. This method acquire the properties of MDCT and contribute excelling invertiblity and good spectral mean .In this paper we discuss about the audio codec like AAC and FLAC using MDCT and Integer MDCT algorithm and to find which algorithm shows better Compression Ratio(CR).The confines of this task is to hybriding lossy and lossless audio codec with diminished bit rate but with finer sound quality. Certainly the quality of the audio is figure out by Subjective and Objective testing which is in terms of MOS (Mean opinion square), ABx and some of the hearing aid testing methodology like PEAQ(Perceptual Evaluation Audio Quality) and ODG(Objective Difference Grade)is followed. Execution measure, that is Compression Ratio(CR) and Sound Pressure Level (SPL) is approximated.