Refactoring is a change made to the internal structure of software to make it
easier to understand and cheaper to modify without changing its observable
behaviour. A database refactoring is a small change to the database schema
which improves its design without changing its semantics. This paper presents
example 'spreadsheet refactorings', derived from the above and taking into
account the unique characteristics of spreadsheet formulas and VBA code. The
techniques are constrained by the tightly coupled data and code in
spreadsheets.