arbitrary flowchart programs by introducing a new recursive function for each tag point. In the above example, one obtains: int(x) = int1(x,0), p(n,¤| ,... .ur. ¢(¤.vH(¤.¤,.~¤,) ..... 1 h(n.c¤| ..... ¤r)), w(n.y2l(n.¤l ,.... ul,) ...., y2r(n,a|,_,,¤l_))_..