The Idea of Program Refinement Programs are complex. They are typically so complex, that they go beyond the full comprehension even of the programmer or team who designed them, with all the consequences this has. How can we cope with such complexity in a satisfactory way? An approach, advocated for a long time, is to separate a concise specification of a program - the "what" - from a possibly involved implementation - the "how." Once a specification is obtained from the set of requirements on the program, there can still be a large gap to an efficient implementation. The development from...