
Transcoding is the direct analog-to-analog or digital-to-digital conversion of one encoding to another, such as for movie data files (e.g., PAL, SECAM, NTSC), audio files (e.g., MP3, WAV), or character encoding (e.g., UTF-8, ISO/IEC 8859). This is usually done in cases where a target device (or workflow) does not support the format or has limited ...
Found on
http://en.wikipedia.org/wiki/Transcoding

the conversion of a succession of PCM words, in a given pulse code, into the corresponding succession of PCM words representing the equivalent succession of quantized values in another pulse code NOTE 1 - The term may be qualified to indicate the particular pulse codes concerned. NOTE 2 - The corresponding device is designated as 'transcoder'.
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http://www.electropedia.org/iev/iev.nsf/display?openform&ievref=704-25-10

conversion of a colour video signal coded in accordance with a given colour television system into a signal which is coded in another system which has the same line and field frequencies NOTE - Associated term: to transcode.
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http://www.electropedia.org/iev/iev.nsf/display?openform&ievref=723-05-92

[See firstly encoding.] Term popularised by McCarthy and Warrington (1984) to describe the act of changing from one basis of encoding to another during information processing, a process which is clearly seen in the Ellis (1982) flow diagram. [See now transcoding model.]
Found on
http://www.encyclo.co.uk/local/20408

Conversion of character data from one character set to another.
Found on
http://www.ibm.com/developerworks/library/glossaries/unicode.html

On this site generally another name for encoding. A more technical term would be 'The reformatting of content, without changing the source, to another type of content - most often of a different format than the original (but does not have to be)'
Found on
http://www.videohelp.com/glossary?T
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