One approach to developing service-oriented Web applications is to transform high-level
business models to a composition language that implements business processes with Web
services. Object-oriented analysis and design and UML-based diagrams are typically used in
the software development process. In this paper, we propose using flow as a fundamental
notion underlying understanding of activities in Web Services. We discuss the development of
business processes through introduction of a conceptual model as a framework for design.
We scrutinize current modeling used in transformation methodologies, and then introduce a
flow-based conceptualization of services through case studies with a high-level business
description.