complexity) in condu- ing procedures, because all that they have to do is to follow a simple IF-THEN- ELSE rule as written. ¿ Actually, this issue is closely related to one of the main questions I was recently asked, such as ¿Don¿t you think your work is too acad- ic to apply to actual procedures?¿ or ¿I guess we don¿t need to consider the c- plexity of procedures, because we can develop a good procedure using many pr- tical procedure writers¿ guidelines. Then what is the real contribution of your work?¿ I absolutely agree with the latter comment. Yes, we can develop a good pro- dure with the support of many practical and excellent guidelines.