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R. Kirner, W. Haas:
"Automatic Calculation of Coverage Profiles for Coverage-based Testing";
Talk: 15. Kolloquium Programmiersprachen und Grundlagen der Programmierung (KPS 2009), Maria Taferl; 2009-10-12 - 2009-10-14; in: "15. Kolloquium Programmiersprachen und Grundlagen der Programmierung (KPS 2009)", J. Knoop, A. Prantl (ed.); Schriftenreihe des Instituts für Computersprachen, TU Wien, Bericht 2009-X-1 (2009), 126 - 140.

Code-coverage-based testing is a widely-used testing strategy with the
aim of providing a meaningful decision criterion for the adequacy of a test suite.
Code-coverage-based testing is also used for the development of safety-critical
applications, as the modified condition/decision coverage (MCDC) is proposed
by the DO178b document.
One critical issue of code-coverage testing is that they are typically applied to
source code while the generated machine code may result in a different code
structure due to code optimizations performed by an compiler. In this work we describe
the automatic calculation of coverage profiles describing which structural
code-coverage criteria are preserved by which code optimization. These coverage
profiles allow to easily extend compilers with the feature of preserving any given
code-coverage criteria by enabling only those code optimizations that preserve it.