烏拉圭回合談判時期，GATT締約成員首次將服務貿易談判納入GATT體系下，為讓談判代表效率地針對服務項目進行服務貿易市場開放之談判，秘書處參考聯合國CPC暫行版的服務分類，提出了W／120。儘管秘書處於「承諾表填寫準則」中明確地指出，成員得以使用W／120以外的方式填寫承諾表，然而，W／120仍成為多數成員填寫承諾表之主要依據。而自WTO成立至今，多數會員仍係依W／120之分類填寫其承諾表。 然而，在這二十年間服務貿易之蓬勃發展下，有些服務已逐漸轉型，亦有些新興的服務項目產生，致使會員開始討論W／120服務分類不足的問題。從會員討論之過程中，得以發現W／120各服務部門幾乎皆存在著不同的分類問題，而亦有不少會員提案建議如何改善之。 相較於目前有些會員選擇以爭端解決的方式處理服務分類之問題，本文更為支持會員主動改善W／120，並且讓一種新分類被會員接受與使用之程度達到目前W／120被使用之程度。本文認為，由於改善W／120此解決方式得以處理的分類問題較個案解釋方式更為廣泛與全面，又得以兼顧會員之需求，設計出最適合會員使用的新分類，以及使新分類維持得更為持久，是故，將分類改善得更為清楚以及更具彈性，不僅得以避免爭端發生，亦得以確保未來談判時會員承諾之穩定性，實為較案例解釋方式更佳之解決途徑。

行動服務分類與系統開發是一個理論上與實務上重要的議題，其中以應用在旅遊業的行動旅遊服務備受關注。本研究試圖提出以多觀點的角度來找出、分類、評估與開發具有價值的行動旅遊服務。也就是說，本研究試圖提出有價值的行動旅遊服務與服務分類，透過多觀點的角度來評估研究所提出的行動旅遊服務與服務分類，並提出系統開發架構與方法，透過雛型系統建置來驗證系統開發方法的可行性與雛型系統的效能。 本研究範圍主要在企業對客戶的行動旅遊服務，主要研究貢獻在於服務分類架構與系統開發架構。本研究試圖透過服務分類架構將企業對客戶的行動旅遊服務彙整出企業對客戶的行動旅遊服務分類，並透過旅客、電信業者與旅遊業等多觀點來評估本研究所提出的企業對客戶的行動旅遊服務與服務分類。本研究並根據系統開發架構來建置與評估企業對客戶的行動旅遊服務的雛型系統，來驗證本研究所提出的行動旅遊服務的可行性。為了驗證本研究所提出的服務分類架構的可應用性，本研究試圖將此服務分類架構延伸應用到企業內部的行動旅遊服務，並透過管理階層與員工雙方的觀點整理出企業內部的行動旅遊服務與服務分類。 本研究的研究方法主要為設計科學。透過文獻探討、半結構化的群組訪談與問卷調查來找出、分類與評估企業對客戶的行動旅遊服務與服務分類。透過物件導向系統發展方法與評估問卷來建置並評估企業對客戶的行動旅遊服務的雛型系統。做為一個延伸研究，企業內部的行動旅遊服務與服務分類所採用的研究方法包括文獻探討、半結構化的焦點團體討論與半結構化的田野訪談。 在企業對客戶的行動旅遊服務分類研究結果發現：(1) 在企業對客戶的行動旅遊服務分類中，行動搜尋與通知服務、行動推薦服務、行動交易與付款服務為三項旅客認為最有用，且電信業與旅遊業都認為最重要、最可行、最符合成本效益的服務；(2) 相較於旅遊業，電信業對於企業對客戶的行動旅遊服務態度上較積極；(3) 旅遊業與電信業者對於所提出的企業對客戶的行動旅遊服務的評估，在評分排序上是相同的。 本研究亦建置行動推薦服務的雛型系統，來說明系統發展架構與設計方法。行動推薦服務會依據旅客現在的位置與時間，以及個人偏好與需求，來進行個人化的地點相關的推薦，包括景點推薦、飯店推薦、餐廳推薦與旅遊行程推薦等。系統滿意度調查顯示該雛型系統具有高度系統滿意度。 就企業內部的行動旅遊服務分類的研究結果顯示，不同管理階層對於企業內部的行動旅遊服務有不同的需求，而不同的企業內部的行動旅遊服務在技術上的難易程度也不同。透過企業內部的行動旅遊服務分類架構，很容易瞭解到該企業內部的行動旅遊服務在技術上的複雜度與管理上的需求程度。這樣的服務分類架構對於規劃與開發企業內部的行動旅遊服務，提供一個參考基準與指引。此外，本研究結果指出，行動旅遊品質控管服務對管理階層來說，是很重要、可行與符合成本效益的服務。而行動銷售支援服務對管理階層來說，是一個可行有效但不是很重要的服務。最後，本研究建議後續研究將本研究所提的服務分類架構與系統開發架構應用到其他的行動服務領域，以驗證本研究所提出的服務分類架構與系統開發架構的可應用性。 / The service classification and system development of mobile services is an important issue both in research and in practice, and research attention is called to the mobile services for the tourism industry. This study tries to identify, classify, evaluate, and develop value-added mobile tourism services with multiple perspectives. That is, user groups with different perspectives are asked to evaluate the proposed value-added mobile tourism services as well as a mobile tourism service classification framework. Moreover, this study also proposes the system development framework and processes, and the prototype system is built and evaluated to validate the feasibility of the proposed system development framework as well as the effectiveness of the prototype system. The research scope is focused on the B2C mobile tourism services, and the main contribution of this study is the proposed service classification framework and the system development framework. This study tries to identify and classify B2C mobile tourism services based on the proposed service classification framework and processes. Moreover, tourists, 3G operators and the tourism industry are asked to evaluate the proposed B2C mobile tourism services as well as the service classification. Based on the proposed system development framework and processes, this study also builds and evaluates the prototype system to validate the feasibility of the proposed B2C mobile tourism services. To validate the appliance of our service classification framework, an extension research to the B2E mobile tourism services is also conducted. Management perspectives including managers and employees are taken into accounts to summarize the B2E mobile tourism services and the service classification framework. The research methodology used in this study is the design science research methodology. With literature reviews, semi-structured group interviews, and surveys to identify, classify, and evaluate B2C mobile tourism services as well as the service classification. The prototype system of the B2C mobile tourism services is built through object-oriented system analysis and design, and the survey questionnaire is used for the system evaluation of the prototype system. As an extension study, the B2E mobile tourism service classification research is built with literature reviews, semi-structured focus group discussions and semi-structured field interviews. The B2C mobile tourism service classification research results are as follows. (1) The mobile search & notification services, the mobile recommendation services, and the mobile transaction & payment services are top three useful B2C mobile tourism services valued by tourists, and these three B2C mobile tourism services are top three most important, feasible and cost-benefit effective services from the 3G operators’ and travel agencies’ perspectives. (2) The 3G operators hold more positive attitudes towards the B2C mobile tourism services than the tourism industry does. (3) Tourism industry sets the same priority list toward the proposed B2C mobile tourism services as the 3G operators do. In this study, an application prototype of mobile recommendation services is also implemented to illustrate the development framework and design methods. The mobile recommendation services provide personalized and location-based recommendations regarding sightseeing spots, hotels, restaurants, and packaged tour plans based on tourists’ current location and time, as well as personal preferences and needs. Results from the system evaluation indicate high system satisfaction toward the prototype system. Based on the research results of the B2E mobile tourism service classification, different management levels have different needs for B2E mobile tourism services, and different B2E mobile tourism services have different technology complexities. Through this B2E mobile tourism service classification framework, it is easy to understand the technology complexities of the B2E mobile tourism services and managerial needs for the B2E mobile tourism services. Such service classification framework offers a reference baseline and guidance for planning and system development of B2E mobile tourism services. Moreover, this research results show that from managers’ perspectives, the mobile tour quality control services are important, feasible, and cost-benefit effective while the mobile sales support services are feasible, effective, but not so important services. Finally, future researches are suggested to apply the service classification framework and system development framework to other mobile service domain to validate the appliance of the proposed service classification framework and system development framework.

觀察目前服務貿易總協定(General Agreement on Trade in Services, GATS)案件，涉及GATS第2條最惠國待遇與第17條國民待遇之數量佔有極高比例。適用第2條與第17條規定時，須先認定案件之服務或服務供給者符合「同類服務與服務供給者」，唯有確定會員系爭措施規範對象與其他會員之服務或服務供給者，抑或是國內服務或服務供給者為同類服務或同類服務供給者，方能檢驗會員系爭措施有無對同類服務與服務供給者為差別待遇，因此，「同類服務與服務供給者」乃第2條與第17條之先決要件，具有極關鍵性地位。 由於服務具有不可識別性與不可儲存性，欲判斷服務或服務供給者間是否為同類服務或服務供給者有相當困難度，加上GATS原文對「同類服務與服務供給者」之服務與服務供給者係以「和」為連接詞，引發學者與會員就如何解釋「同類服務」與「同類服務供給者」適用關係之爭議；甚而，GATS第1條第1項將規範之服務貿易區分為四種不同供給模式，以不同供給模式提供之服務或服務供給者是否會因供給模式而被認定為不同類服務或不同類服務供給者，亦是「同類服務與服務供給者」與GATS規範架構之適用爭議；此外，GATS第2條與第17條「同類服務與服務供給者」之適用範圍，應如何與其規範目的為相呼應之解釋，亦是極具挑戰性之課題。由此可見，「同類服務與服務供給者」存在諸多適用上爭議，尤其在爭端解決小組與上訴機構尚未就「同類服務與服務供給者」適用爭議提出說明之情形，研究「同類服務與服務供給者」乃刻不容緩之事。 鑑於世界貿易組織(World Trade Organization, WTO)之爭端解決小組與上訴機構對關稅與貨品貿易總協定(The General Agreement on Tariff and Trade, GATT)與WTO「同類產品」已大致建立認定方法，並對「同類產品」之適用爭議提出見解，GATS於談判過程中曾有會員建議以「同類情形」作為適用最惠國待遇與國民待遇之規範要件，本文除論述GATS涉及「同類服務與服務供給者」案件之爭端解決小組與上訴機構見解，亦分析GATT/WTO「同類產品」案件與北美區域自由貿易協定(North American Free Trade Agreement, NAFTA)牽涉「同類情形」案件之判決經驗，為認定GATS「同類服務與服務供給者」與相關適用爭議找尋可能之解決方案。 / Observing recent GATS(The General Agreement on Trade in Services)cases, there are almost quart cases relevant to non-discrimination regulations of GATS, Article 2 and 17.As applying to non-discrimination regulations of GATS, before examining whether Members’domestic measures have discriminated effects to block the international services market, applicants, the Panel or Appellate Body need to determine whether the services and services suppliers concerned are ‘like services’or ‘like service supplier’. For‘like services and service suppliers’being a crucial requirement of non-discrimination regulations in GATS, researching how this requirement is applied to dispute settlement cases is an important mission to GATS. Actually, the vital issues of ‘like services and service suppliers’include: how to determine the ‘like services’and ‘like service suppliers’, how to decide whether the services and service suppliers through different supply modes are like services and like service suppliers, and how to interpret the application between ‘like services’ and ‘like service suppliers’. Moreover, interpreting the coverage of ‘like services and service suppliers’ under GATS is also a tough issue. Notwithstanding the requirement of non-discrimination principles -‘like services and service suppliers’rises many applied issues, there are no regulations of GATS to define the meaning of ‘like services’ and ‘like service suppliers', and no regulations or explanatory footnotes to clarify the applied problems of ‘like services and service suppliers’. The only way for Members or scholars to realize how to apply to this requirement or to determine ‘like services and like service suppliers’ is to analyze relevant judgments of dispute settlement cases relevant. However, WTO dispute settlement panel or appellate body did not analyze the relevant applied issues of‘like services and services suppliers’, and not resolve those applied issues completely. For resolving those issues of ‘like services and service suppliers’, this article make relevant material divided into four parts. First of all is to discuss what issues‘like services and service suppliers’arises, and what the factors cause ‘like services and services suppliers’ is hard to be practiced. The second part is referring to the judgments of dispute settlement panel and appellate body in GATT(The General Agreement on Tariff and Trade)/WTO cases regarding the applications of ‘like products’. Then, referring to the judgments of NAFTA(The North American Free Trade Agreement) dispute settlement organization in NAFTA cases considering ‘like circumstances’. Finally, this article not only advances the resolutions to resolve those issues of ‘like services and service suppliers’, in order to improve the practice of this requirement, but also recommends several suggestions about modifying the content of this requirement.