Workflow technology has not yet lived up to its expectations not only because of social problems but also because of technical problems, like inflexible and rigid process specification and execution mechanisms and insufficient possibilities to handle exceptions. The aim of this paper is to present a work flow model which significantly facilitates the design and reliable management of complex business processes supported by an automatic mechanism to handle exceptions. The strength of the model is its simplicity and the application independent transaction facility (advanced control mechanism for workflow units) which guarantees reliable execution of workflow activities.

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