A great deal of effort has been made on systematic ways for parallelizing sequential programs. What seems to be unsatisfactory, however, is that the current approaches are either too general where many heuristics are needed or too restrictive where application scope is rather limited. In this paper, we propose a calculational framework for deriving parallel divide-and-conquer programs from navie sequential ones. Being more constructive, our method is not only helpful in design of efficient parallel programs in general but also promising in construction of parallelization system. Several interesting examples are used for illustration.
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