refactoring is used to substitute DO loops by FORALL, when you have
only assignments in the loop body. The user selects the loop to be
replaced, and if the loop does not meet the requirements to be a
FORALL the operation is aborted. Thus it is possible to have a
performance gain in the execution of the application if you are
using a parallel platform, as the FORALL makes automatic
parallelization of execution of the instructions of your body.