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Abstract: Inspired by the properties of the refinement development of the Mondex Electronic Purse, we view an atomic action as a family of transitions with a common before-state, and different after-states corresponding to different possible outcomes when the action is attempted. We view a protocol for an atomic action as a computation tree, each branch of which achieves in several steps, one of the outcomes of the atomic action. We show that in this picture, the protocol can be viewed as a relational refinement of the atomic action in a number of ways. Firstly, it yields a ‘big diagram’ simulation à la ASM. Secondly, it yields a ‘small diagram’ simulation, in which the atomic action is synchronised with an individual step along each path through the protocol, and all the other steps of the path simulate skip. We show that provided each path through the protocol contains one step synchronised with the atomic action, the choice of synchronisation point can be made freely. We describe the relationship between such synchronisations and forward and backward simulations. We relate this theory to serialisations of system runs containing multiple transactions, and show how existing Mondex refinements embody the ideas developed. Keywords: [Copyright &y& Elsevier]