Dear all,

the attached patch fixes a long-standing issue with the
order of evaluation of procedure argument expressions and
deallocation of allocatable actual arguments passed to
allocatable dummies with intent(out) attribute.

It is based on an initial patch by Steve, handles issues
pointed out by Tobias, and includes a suggestion by Tobias
to scan the procedure arguments first to decide whether the
creation of temporaries is needed.

There is one unresolved issue left that might be more
general: it appears to affect character arguments (only)
in that quite often there still is no temporary generated.
I haven't found the reason why and would like to defer this,
unless someone has a good suggestion.

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

Thanks,
Harald