This patch addresses a side issue found when looking at PR103039.

Namely instead of printing:

    55 |   !$omp parallel firstprivate(tt)
       |                              1
Error: ASSOCIATE name ‘__tmp_INTEGER_4’ in FIRSTPRIVATE clause at (1)

With the patch, the error is:

Error: Associate name ‘tt’ in FIRSTPRIVATE clause at (1)

That is: It prints the proper name and it uses 'associate name'
matching the Fortran standard – and takes into account that an
associate name not only used with ASSOCIATE but also with
SELECT TYPE, SELECT RANK, and (untested) CHANGE TEAMS.

OK for mainline?

Tobias
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