Implementing IAS 2 and IAS 36. Case: Eimo Oyj

Tutkimuksen päätavoitteena oli tutkia IFRS -standardiston vaikutuksia esimerkkiyrityksessä. Tutkimuksen kohteena olivat varastot sekä omaisuuserien arvonalentuminen. Varastojen käsittelyn osalta työn tarkoituksena oli luoda malli valmistuksen yleismenojen aktivointia varten. Omaisuuserien arvonalentumista koskevassa osassa tarkoituksena oli selvittää arvonalentumistestauksen tärkeimmät vaiheet sekä ehdottaa rahavirtaa kerryttäviä yksiköitä esimerkkiyritykselle. Tutkimusmenetelmänä on laadullinen case-tutkimus. Empiiristä tutkimustietoa kerätään osallistuvan havainnoinnin, haastattelujen ja keskustelujen avulla. Tutkimuksen tuloksena todettiin, että IFRS -standardien vaikutukset ovat laajasti koko esimerkkiyritystä koskevia. Varastoja koskevassa osassa todettiin, että valmistuksen yleismenot tulee allokoida muovitehtaille ruiskupuristustuntien perusteella ja muottitehtaille miestyötuntien perusteella. Omaisuuserien arvonalentumista koskien todettiin liiketoiminnan nopeasti muuttuvan luonteen vaikeuttavan ennusteiden laatimista. Rahavirtaa kerryttäviksi yksiköiksi ehdotettiin tehdastasoa.

Suunnitelma ohjelmistotestauksen adaptiivisen referenssimallin arviointiin

The aim of this bachelor’s thesis is to make a plan for the assessment of the adaptive reference model of software testing, which is based on the ISO/IEC 29119 testing standard. The assessment is not carried out in the scope of this thesis, but later in the related MASTO project. The ISO/IEC 29119 testing standard and the ISO/IEC 15504 process assessment standard are explained and a literary review is done about problems in software testing practices. Based on this background information a plan for the assessment is made. The assessment plan assesses the reference model from two perspectives. First the capability of the testing process described by the reference model is assessed and then the practical usefulness of the model is assessed.

The requirements of a feasible plastic packaging material for cultured dairy products

The objective of this Master´s Thesis was to conduct a wide scale preliminary survey regarding the package requirements of a cultured dairy package, and to compare the currently used material polystyrene to other suitable packaging materials. Polystyrene has a long history of use in dairy cups, but in recent years its price has increased significantly compared to other common packaging materials. The overall environmental effects of a package and a package material are today a part of designing a sustainable product life cycle. In addition, in certain contexts there has been discussion of the risks posed by styrene polymer for the environment and for humans. These risks are also discussed in this thesis. Polystyrene (PS) is still the most widely used material in dairy cups. In recent years, polypropylene (PP) cups have appeared in increasing numbers on market shelves. This study focuses on the differences of the suitable polymers and examines the suitability of alternative “suitable” polymers with regards to dairy packaging. Aside from focusing on the cup manufacturer, this thesis also examines its subject matter from the viewpoint of the dairy customer, as well as observing the concrete implications of material changes in the overall value chain. It was known in advance that material permeability would be one of the determining factors and that gas transmission testing would be a significant part of the thesis. Mechanical tests were the second part of the testing process, providing information regarding package strength and protectiveness during the package’s life cycle. Production efficiency, along with uninterrupted stable production, was another important factor that was taken into consideration. These two issues are sometimes neglected in similar contexts due to their self-evident nature. In addition, materials used in production may have a surprising significance to the production and efficiency. Consistent high quality is also partly based on material selection. All of the aforementioned factors have been documented and the results have been analyzed by the development team at Coveris Rigid Finland. Coveris is now calculating the total finance effects and capacities should the material changes be implemented in practice. There are many factors in favor of switching to polypropylene at the moment. The overall production costs, as well as the environmental effects of resin production are the primary influences for said switch from the converters’ perspective.

Ohjelmistotestauksen käytänteet Suomessa

Ohjelmistotestauksen merkitys on kasvanut sen mukaan mitä enemmän ohjelmisto-tuotteet vaikuttavat jokapäiväisesseen elämämme. Tämän vuoksi yritysten investointien ja laadunvarmentamisen yhteys on ilmeinen. Organisaatiot panostavat yhä enemmän ei–funktionaaliseen testaukseen, kuten turvallisuuden, suorituskyvyn ja käytettävyyden testaamiseen. Tämän työn tarkoituksena on tutkia ohjelmistotestauksen nykytilannetta Suomessa. Syy tähän on uudistaa ja parantaa ohjelmistotestauksen kurssitarjontaa Turun yliopistossa vastaamaan parhaalla mahdollisella tavalla yritysten tarvetta. Opinnäyte on toteutettu replikaatio-tutkimuksena. Pääosa kyselystä sisältää kysymyksiä ohjelmistotestauksen menetelmistä ja työkaluista testausprosessin toimintojen aikana. Lisäksi on yleisiä kysymyksiä yrityksistä ja niiden ohjelmistotestausympäristöistä. Kyselyssä otetaan myös kantaa yritysten käyttämiin monenlaisiin testaus-tasoihin, -tyyppeihin ja testauksessa kohdattuihin haasteisiin. Tämä opinnäyte perustuu testausprosessistandardeihin. Ohjelmistotestausstandardit ovat keskeisessä asemassa tässä työssä, vaikka ne ovat olleet viime aikoina vahvan kritiikin kohteena. Epäilys standardien välttämättömyyteen on syntynyt muutoksista ohjelmistokehityksessä. Tämä työ esittelee tulokset ohjelmistotestauksen käytännöistä. Tuloksia on verrattu aiheeseen liittyvän aiemman kyselyn (Lee, Kang, & Lee, 2011) tuloksiin. Ajanpuutteen havaitaan olevan suuri haaste ohjelmistotestauksessa. Ketterä ohjelmistokehitys on saavuttanut suosiota kaikissa vastaajien yrityksissä. Testauksen menetelmät ja työkalut testauksen arviointiin, suunnitteluun ja raportointiin ovat hyvin vähäisessä käytössä. Toisaalta testauksen menetelmien ja työkalujen käyttö automaattiseen testauksen toteuttamiseen ja virheiden hallintaan on lisääntynyt. Järjestelmä-, hyväksyntä-, yksikkö- ja integraatiotestaus ovat käytössä kaikkien vastaajien edustamissa yrityksissä. Kaikkien vastaajien mielestä regressio- sekä tutkiva- ja ei-funktionaalinen testaus ovat tärkeitä tekniikoita.

En beskrivning av manuellt test : Svagheter och styrkor med och utan stöd avett testverktyg

Test is an area in system development. Test can be performed manually or automated. Test activities can be supported by Word documents and Excel sheets for documenting and executing test cases and as well for follow up, but there are also new test tools designed to support and facilitate the testing process and the activities of the test. This study has described manual test and identified strengths and weaknesses of manual testing with a testing tool called Microsoft Test Manager (MTM) and of manual testing using test cases and test log templates developed by the testers at Sogeti. The result that emerged from the problem and strength analysis and the analysis of literature studies and firsthand experiences (in terms of creating, documenting and executing test cases) addresses the issue of the following weaknesses and strengths. Strengths of the test tool is that it contains needed functionality all in one place and it is available when needed without having to open up other programs which saves many steps of activity. Strengths with test without the support of test tools is mainly that it is easy to learn and gives a good overview, easy to format text as desired and flexible to changes during execution of a test case. Weaknesses in test with the support of test tools include that it is difficult to get a good overview of the entire test case, that it is not possible to format the text in the test steps. It is as well not possible to modify the test steps during execution. It is also difficult to use some of the test design techniques of TMap, for example a checklist, when using the test tool MTM. Weaknesses with test without the support of the testing tool MTM is that the tester gets many more steps of activities to do compared to doing the same activities with the support of the testing tool MTM. There is more to remember because the documents the tester use are not directly linked. Altogether the strengths of the test tool stands out when it comes to supporting the testing process.

Sobre a multideterminação da resposta projetiva: uma revisão critica

No presente estudo são abordados dois dentre os aspectos essenciais dos testes projetivos: o conceito de projeção e os determinantes inerentes à situação de testagem ou seja, as propriedades estimuladoras do instrumento, o examinador e o contexto situacional. O conceito de projeção é analisado conforme as conceituações formuladas por diversos autores, questionando-se a adequação do termo teste "projetivo". Em relação às propriedades do estímulo, é discutida a hipótese usual segundo a qual o teste "projetivo" é ambíguo e carece de significação objetiva. No que diz respeito ao examinador e ao contexto situacional, é ressaltado o fato de que o processo de testagem implica em uma interação entre o examinador e o sujeito dentro do contexto em que o instrumento é aplicado. Esta dissertação se restringe ao Psicodiagnóstico de Rorschach, ao Teste de Apercepção Temática e ao Desenho da Figura Humana, por serem os mais utilizados no processo de diagnostico psicológico. É focalizado o conceito de projeção em sua conotação múltipla, que se presta a interpretações distorcidas acerca dos mecanismos psicológicos envolvidos durante a testagem projetiva. Busca-se também oferecer suporte à afirmação de que a resposta projetiva é multi determinada, sendo essencial à sua interpretação que seja considerada como resultante da interação entre estímulo, contexto e variáveis do sujeito.

Uma abordagem sistemática para implementação, gerenciamento e customização de testes de linhas de produto de software

Through the adoption of the software product line (SPL) approach, several benefits are achieved when compared to the conventional development processes that are based on creating a single software system at a time. The process of developing a SPL differs from traditional software construction, since it has two essential phases: the domain engineering - when common and variables elements of the SPL are defined and implemented; and the application engineering - when one or more applications (specific products) are derived from the reuse of artifacts created in the domain engineering. The test activity is also fundamental and aims to detect defects in the artifacts produced in SPL development. However, the characteristics of an SPL bring new challenges to this activity that must be considered. Several approaches have been recently proposed for the testing process of product lines, but they have been shown limited and have only provided general guidelines. In addition, there is also a lack of tools to support the variability management and customization of automated case tests for SPLs. In this context, this dissertation has the goal of proposing a systematic approach to software product line testing. The approach offers: (i) automated SPL test strategies to be applied in the domain and application engineering, (ii) explicit guidelines to support the implementation and reuse of automated test cases at the unit, integration and system levels in domain and application engineering; and (iii) tooling support for automating the variability management and customization of test cases. The approach is evaluated through its application in a software product line for web systems. The results of this work have shown that the proposed approach can help the developers to deal with the challenges imposed by the characteristics of SPLs during the testing process

O CAD 3D aplicado na validação de protótipos na indústria do vestuário

Pós-graduação em Design - FAAC

A Controlled Experiment Assessing Test Case Prioritization Techniques via Mutation Faults

Regression testing is an important part of software maintenance, but it can also be very expensive. To reduce this expense, software testers may prioritize their test cases so that those that are more important are run earlier in the regression testing process. Previous work has shown that prioritization can improve a test suite’s rate of fault detection, but the assessment of prioritization techniques has been limited to hand-seeded faults, primarily due to the belief that such faults are more realistic than automatically generated (mutation) faults. A recent empirical study, however, suggests that mutation faults can be representative of real faults. We have therefore designed and performed a controlled experiment to assess the ability of prioritization techniques to improve the rate of fault detection techniques, measured relative to mutation faults. Our results show that prioritization can be effective relative to the faults considered, and they expose ways in which that effectiveness can vary with characteristics of faults and test suites. We also compare our results to those collected earlier with respect to the relationship between hand-seeded faults and mutation faults, and the implications this has for researchers performing empirical studies of prioritization.

Incorporating Varying Test Costs and Fault Severities into Test Case Prioritization

Test case prioritization techniques schedule test cases for regression testing in an order that increases their ability to meet some performance goal. One performance goal, rate offault detection, measures how quickly faults are detected within the testing process. In previous work we provided a metric, APFD, for measuring rate of fault detection, and techniques for prioritizing test cases to improve APFD, and reported the results of experiments using those techniques. This metric and these techniques, however, applied only in cases in which test costs and fault severity are uniform. In this paper, we present a new metric for assessing the rate of fault detection of prioritized test cases, that incorporates varying test case and fault costs. We present the results of a case study illustrating the application of the metric. This study raises several practical questions that might arise in applying test case prioritization; we discuss how practitioners could go about answering these questions.

Validation of an instrument for assessing the medicolegal death investigation system: A public health approach

Background. This study validated the content of an instrument designed to assess the performance of the medicolegal death investigation system. The instrument was modified from Version 2.0 of the Local Public Health System Performance Assessment Instrument (CDC) and is based on the 10 Essential Public Health Services. ^ Aims. The aims were to employ a cognitive testing process to interview a randomized sample of medicolegal death investigation office leaders, qualitatively describe the results, and revise the instrument accordingly. ^ Methods. A cognitive testing process was used to validate the survey instrument's content in terms of the how well participants could respond to and interpret the questions. Twelve randomly selected medicolegal death investigation chiefs (or equivalent) that represented the seven types of medicolegal death investigation systems and six different state mandates were interviewed by telephone. The respondents also were representative of the educational diversity within medicolegal death investigation leadership. Based on respondent comments, themes were identified that permitted improvement of the instrument toward collecting valid and reliable information when ultimately used in a field survey format. ^ Results. Responses were coded and classified, which permitted the identification of themes related to Comprehension/Interpretation, Retrieval, Estimate/Judgment, and Response. The majority of respondent comments related to Comprehension/Interpretation of the questions. Respondents identified 67 questions and 6 section explanations that merited rephrasing, adding, or deleting examples or words. In addition, five questions were added based on respondent comments. ^ Conclusion. The content of the instrument was validated by cognitive testing method design. The respondents agreed that the instrument would be a useful and relevant tool for assessing system performance. ^

Mejoras tecnológicas en el reciclado de residuos de construcción y demolición (RCD)

La tesis doctoral “Mejoras Tecnológicas en el Reciclado de Residuos de Construcción y Demolición (RCD)” investiga la utilización de los separadores hidráulicos para mejorar la calidad de los áridos reciclados, y se demuestra que es un equipo más eficiente que las técnicas actuales basadas en la simple separación por densidad. En la tesisn se ha realizado inicialmente una revisión de la situación del sector, para a continuación centrarse en los sistemas de separación utilizados en las plantas de valorización españolas. Una vez analizados éstos y en particular los de tipo hidráulico, de los que se resume un estudio comparativo, se ha procedido a ensayar a escala de Laboratorio el comportamiento de un separador hidráulico de aceleración diferencial con diversos materiales procedentes de tres plantas de reciclaje. Adicionalmente fueron probadas otras técnicas, como es la separación magnética para mejorar la calidad de los productos reciclados. En vista de los buenos resultados de la investigación, se procede a escalar los ensayos con equipo piloto y distintas composiciones de naturaleza cerámica y hormigón. El equipo utilizado fue un jig de 3´x 1´ en el que se ensayaron las tres muestras con resultados diferentes. La limpieza de los materiales impropios y el yeso fue positiva en las tres muestras, y únicamente la separación entre sí de los componentes pétreos, resultó dependiente de su proporción en la mezcla, obteniéndose los mejores resultados en las muestras con menor cantidad de materiales cerámicos. Finalmente, se procede a analizar en un laboratorio reconocido las propiedades de los áridos reciclados obtenidos en la separación hidráulica por jig, y constatar las mejoras conseguidas para su utilización como materiales de construcción en usos ligados y no ligados. Todo lo anterior permite afirmar que los equipos de separación hidráulica con aceleración diferencial (jig) presentan una innovación tecnológica en el reciclado de los residuos de construcción y demolición (RCD). ABSTRACT The doctoral thesis “Technological Improvements in Recycling of Construction and Demolition Waste (C&DW)” researches the hydraulic separators utilization in order to improve the recycled aggregates quality, demonstrating that the equipment is more efficient than the current techniques based on the simple density separation. This doctoral thesis has been initially done reviewing the situation of the sector and focusing afterwards on the separation systems used at the Spanish recovery facilities. Once analyzed these and, particularly, the hydraulic type ones, from which a comparative study has been summarized, the behavior of a differential acceleration hydraulic separator with various materials coming from three recycling plants has been tested at laboratory scale. Additionally other techniques have been tested, such as the magnetic separation to improve the quality of recycled products. In view of the good investigation results, the testing process scaled up by using pilot equipment and different ceramics and concrete compositions. The equipment utilized was a jig 3” x 1”, in which the three samples were tested with different results. The unsuitable materials and gypsum cleanliness was positive on the three samples and only the separation among the stony components turned out to be dependent of its proportion in the mixing, obtaining the best results in the samples with less quantity of ceramic materials. Finally, the properties of the recycled aggregates obtained by jig hydraulic separation are analyzed at a recognized laboratory and the improvements gained for their utilization as construction materials, in bounded and unbounded uses, are stated. The facts cited are a basis for affirming that the hydraulic separator equipments with differential acceleration (jig) offer a technological innovation in the Recycling of Construction and Demolition Waste (C&DW).

Estudio del comportamiento del hormigón de alta resistencia reforzado con fibras de acero frente al impacto de proyectiles

En la presente investigación se buscó estudiar el efecto de la adición de fibras metálicas como refuerzo en hormigones de alta resistencia, y en especial su comportamiento frente al impacto de proyectiles. Se efectuó el estudio sobre un hormigón de alta resistencia (HAR), analizando los aspectos mecánicos, durabilidad y trabajabilidad para su colocación en obra. Las pruebas de laboratorio se llevaron a cabo en el Laboratorio de Materiales de Construcción de la Escuela Técnica Superior de Caminos Canales y Puertos de la UPM y los ensayos balísticos en la galería de tiro cubierta del Polígono de Experiencia de Carabanchel, adscrito a la Dirección General de Infraestructura del Ministerio de la Defensa. La caracterización del HAR empleado en el estudio se centró en los aspectos de resistencias mecánicas a compresión, tracción, flexotracción, tenacidad a flexotracción, punzonamiento, retracción, fluencia, temperatura interna y resistencia al impacto de proyectiles, siempre buscando de manera primordial analizar el efecto de la adición de fibras en el hormigón de alta resistencia. El programa de ensayos balísticos comprendió la fabricación de 47 placas de hormigón de diferentes espesores, desde 5 a 40 cm., 26 de dichas placas eran de HAR con una adición de fibras metálicas de 80 kg/m3, 11 de ellas eran de HAR sin fibras y 10 de un hormigón de resistencia convencional con y sin fibras; sobre dichas placas se efectuaron diversos impactos con proyectiles de los cuatro calibres siguientes: 7.62 AP, 12.70 M8, 20 mm APDS y 25 mm APDS. Las pruebas mostraron que el HAR presenta una mayor resistencia a los impactos de proyectiles, aunque sin la adición de fibras su fragilidad es un serio inconveniente para su utilización como barrera protectora, la adición de fibras reduce considerablemente la fragmentación en la cara posterior “scabbing” y en menor medida en la cara anterior “spalling”. También se incrementa la capacidad del hormigón a la resistencia de múltiples impactos. Se efectuó un estudio de las diferentes formulas y modelos, en especial el modelo desarrollado por Moreno [60], que se vienen utilizando para el diseño de barreras protectoras de hormigón contra impacto de proyectiles, analizando su viabilidad en el caso del hormigón de alta resistencia, hormigón para el cual no fueron desarrolladas y para el que no existen bases de cálculo específicas. In this research we have tried to study the effect of adding metallic fibres as a means of reinforcing high strength concrete, and especially its behaviour when impacted upon by projectiles. The study was carried out using high strength concrete (HSC), analysing its mechanical facets, durability and malleability when used in construction. The laboratory tests took place in the Laboratorio de Materiales de Construcción of the Escuela Técnica Superior de Caminos Canales y Puertos of the Universidad Politécnica de Madrid, and the ballistic tests were carried out in the covered shooting gallery of the Polígono de Experiencias in Carabanchel (Madrid), belongs to the Departamento de Infraestructura of the Ministerio de Defensa. The aspects of the HSC studied are its mechanical strength to compression, traction, flexotraction, resilience to flexo-traction, shear strength, creep, shrinkage, internal temperature and strength to the impact of projectiles, always looking to analyse the effect of adding fibres to HSC. The ballistic testing process required the construction of 47 concrete plates of different thicknesses, from 5 to 40 cm, 26 made which HSC containing of 80 kg/m3 metallic fibres of, 11 made of HSC without fibres, and 10 made with concrete of normal strength with and without fibres. These plates were subjected to a variety of impacts by four projectile, 7.62 AP, 12.70 M8, 20 mm APDS and 25 mm APDS. The results showed that HSC has a greater resistance to the impact of projectiles, although without the addition of fibres, its fragility makes it much less suitable for use as a protective barrier. The addition of fibres reduces considerably frontal fragmentation, known as “scabbing”, and to a lesser extent causes fragmentation of the reverse side, known as “spalling”. In addition, the concrete’s capacity to resist multiple impacts is improved by its letter ductility. A study was carried out on the various formulae and models used to design protective concrete barriers impacted on by projectiles, analysing their viability in the case of HSC for which they were not developed and for which no specific calculations exist.

Adaptive Pointing Theory (APT) Artificial Neural Network

The choice value and the testing process against the vigilance parameter, characteristic of ART Neural Network, are merged. Only, a single unique test is required to determine if a committed category node can represent the current input or not. Advantages of APT over ART are: 1-Avoid testing every committed category node before deciding to train a committed category node or a new node must be committed, 2-The vigilance parameter is fixed during training, and 3-The choice value parameter is eliminated.

Validation of assembled nucleic acid-based tests in diagnostic microbiology laboratories

Medical microbiology and virology laboratories use nucleic acid tests (NAT) to detect genomic material of infectious organisms in clinical samples. Laboratories choose to perform assembled (or in-house) NAT if commercial assays are not available or if assembled NAT are more economical or accurate. One reason commercial assays are more expensive is because extensive validation is necessary before the kit is marketed, as manufacturers must accept liability for the performance of their assays, assuming their instructions are followed. On the other hand, it is a particular laboratory's responsibility to validate an assembled NAT prior to using it for testing and reporting results on human samples. There are few published guidelines for the validation of assembled NAT. One procedure that laboratories can use to establish a validation process for an assay is detailed in this document. Before validating a method, laboratories must optimise it and then document the protocol. All instruments must be calibrated and maintained throughout the testing process. The validation process involves a series of steps including: (i) testing of dilution series of positive samples to determine the limits of detection of the assay and their linearity over concentrations to be measured in quantitative NAT; (ii) establishing the day-to-day variation of the assay's performance; (iii) evaluating the sensitivity and specificity of the assay as far as practicable, along with the extent of cross-reactivity with other genomic material; and (iv) assuring the quality of assembled assays using quality control procedures that monitor the performance of reagent batches before introducing new lots of reagent for testing.