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The well-founded semantics has been accepted as the most relevant semantics for logic-based information systems. In this dissertation a framework based on a set of program transformations is presented that generalizes all major computation approaches for the well-founded semantics using a common data structure and provides a common language to describe their evaluation strategy. This rewriting system gives the formal background to analyze and combine different evaluation strategies in a common framework, or to design new algorithms and prove the correctness of its implementations at a high level just by changing the order of program transformations.