True. Deep access and shallow access, the two implementation strategies for dynamic scoping, both offer the same semantics.
Finding the correct activation record first is the difficult part; the next step is to ascertain the offset within that activation record (easy part).
Because the cost of each reference relies on the depth of nesting between the reference and the scope of declaration, it is challenging for a programmer working on a time-critical software to estimate the costs of nonlocal references.
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