Abstract
The author presents a conceptual foundation for software re-engineering. The foundation is composed of properties and principles that underlie re-engineering methods, and assumptions about re-engineering. The value of this conceptual foundation is its ability to model understanding of re-engineering, how it is practiced, and how it can be practiced. A general model of software re-engineering is established, based on this foundation. This model, along with its underlying foundation, proves useful for examining issues such as the re-engineering process and strategies.

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