Time Analysis, Cost Equivalence and Program Refinement. Sands, D. In Proceedings of the Eleventh Conference on Foundations of Software Technology and Theoretical Computer Science, of Lecture Notes in Computer Science, pages 25--39, December, 1991. Springer-Verlag. See i̧teSands:JLC for a much extended and revised version.
bibtex   
@INPROCEEDINGS{Sands:FSTandTCS,
  author = {David Sands},
  title = {Time Analysis, Cost Equivalence and Program Refinement},
  booktitle = {Proceedings of the Eleventh Conference on Foundations
                 of Software Technology and Theoretical Computer Science},
  year = {1991},
  pages = {25--39},
  publisher = {Springer-Verlag},
  number = {560},
  series = {Lecture Notes in Computer Science},
  month = {December},
  note = {See \cite{Sands:JLC} for a much extended and revised version.},
}

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