In this paper, we give a general framework for the foundation of an operational (small step) semantics of object-based languages with an emphasis on functional and imperative issues. The framework allows classifying very naturally many object-based calculi according to their main implementation techniques of inheritance, namely delegation and embedding, and their particular strategies. This distinction comes easily from a choice in the rules. Our framework is founded on two previous works: λObj

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... + , a version of the Lambda Calculus of Objects of Fischer, Honsell, and Mitchell, for the object aspects, and λσ a w of Benaissa, Lescanne, and Rose, for the description of the operational semantics and sharing. The former is the formalization of a small delegation-based language which contains both lambda calculus and object primitives to create, update, and send messages to objects, while the latter is designed to provide a generic description of functional language implementations and is based on a calculus of explicit substitution extended with addresses to deal with memory management. The framework is presented as a set of modules, each of which captures a particular aspect of object-calculi (functional vs. imperative, delegation vs. embedding, and any combination of them). Above all, it introduces and illustrates a new promising approach to formally reason about the operational semantics of languages with (possibly) mutable states. Keywords. Design of functional and imperative object-oriented languages, operational semantics, implementation issues, memory management.