The lambda-calculus is considered an useful mathematical tool in the study of programming languages, since programs can be identified with lambda-terms. However, if one goes further and uses beta eta-conversion to prove equivalence of programs, then a gross simplification is introduced, that may jeopardise the applicability of theoretical results to real situations. In this paper we introduce a new calculus based on a categorical semantics for computations. This calculus provides a correct basis for proving equivalence of programs, independent from any specific computational model
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