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A transform coding method for coding higher layers of a multi-layer embedded speech and audio coding system using factorial pulse codebook is proposed. ... The frequency selective attenuation along with the use of factorial pulse codebook makes the method suitable for coding non-speech like signals. ... ) , ( (18) To reduce the complexity of encoding and decoding a low resolution combinatorial approximation function F'(n, r) is used in place of the standard combinatorial function ) , ( r n F . ...doi:10.21437/interspeech.2008-214 fatcat:aowj4c624jepbdftjydi3xnev4