Dear Fortranners,

in dependency checking of arguments of elemental prodecures
we should treat dummy arguments with the value attribute as
implicitly having intent(in).  This is simple and obvious.

The PR by Gerhard provides a series of testcases that are
either valid (like the one in the attached patch), or
arguably non-conforming.  The issue is related to the
standard prescribing a temporary (in standardese language)
for the argument with the value attribute, while the
elemental attribute prescribes an application order.

Playing with other compiler brands, there seemed to be an
obvious discrepancy between NAG and Intel on the one side
and Intel on the other.  Steve Lionel attributed this to
non-conformance for the discussed case (see link in PR).

I therefore decided to only use a conforming testcase
for the testsuite, as this is sufficient to check for
the fix for the ICE.

Regtested on x86_64-pc-linux-gnu.  OK for mainline?

Thanks,
Harald