WTO爭端解決小組於二００四年三月底針對「美國控告安地瓜禁止線上賭博案」（WT/285）乙案提出保密的期中報告。蕞爾小國安地瓜巴布達擊敗美國獲得勝訴的判決。期中報告指出，美國對於安地瓜線上博奕服務業者所提供之跨境線上博奕服務，在「市場進入」及「國民待遇」未予開放，違反了其於「服務貿易貿易總協定」所為之承諾。 此期中報告對於服務貿易有特殊之意義。不只因為本案為WTO爭端解決程序中第一個涉及網際網路的案子，本案更是第一個關於服務貿易分類之案例。本案爭點在於安地瓜之線上博奕業者是否得對美國境內之消費者提供線上博奕服務。 安地瓜認為，根據「聯合國中央產品暫行分類標準」（CPC pro.）及「服務部門分類表」（W/120），美國在其承諾表10.D確承諾跨境線上博奕服務之開放，然美國之國內規章對境外所提供之線上博奕服務卻造成全面禁止之效果，故已違反其所為之承諾。然而美國則認為秘書處所提出之W/120文件並不具有法律拘束力，因此美國承諾表並不受CPC分類之限制。 W/120文件在解釋承諾表時的法律地位究竟為何，為本案最重要的爭點，本論文將深入探討之。 / Late March in 2004, WTO panel released a confidential report of the WTO dispute” United States– Measures Affecting the Cross-Border Supply of Gambling and Betting”（WT/285）.The finding is that the tiny nation of Antigua and Barbuda beat the United States that the United States violates its commitments under the General Agreement on Trade in Service(GATS) by not providing market access and/or national treatment under GATS to on-line cross-border gambling service providers licensed by Antigua and Barbuda. The panel report has significant ramification for trade in service. The reason is that this panel decision is not only the first one on Internet-related dispute, but also the first one concerning the general service issues- service classification. Antigua asserted that United States has made a GATS commitment for gambling and betting service within Sector 10.D of U.S schedule corresponding Provisional United Nations Central Production Classification (CPC) and the Service Sectoral Classification List(MTN.GNS/W/120). At issue in this case is the provision of internet gambling service to customers in the United States from operators located in Antigua and Barbuda. Antigua and Barbuda argued that the domestic regulation of United States has made total prohibition on the supply of gambling and betting service from outside the United States. However, United States responded that the document W/120 provided by the GATT Secretariat is not legally binding so it’s schedule is not bound by the category of CPC. It means that the United States has no responsibility to allow on-line cress-border gambling service. This thesis has a deeply discussion on the legal status and value of W/120 in interpreting GATS schedules which is the most important issue in this case.

平衡計分卡目前已成功的推行於各類型的組織中，且亦有越來越多組織透過將平衡計分卡進一步推展至共用服務單位的方式，讓總公司、各策略性事業單位及共用服務單位能有效的加以整合，進而將全組織的資源聚焦於策略執行上。 本研究之主要目的是希望探討當組織服務部門於推行平衡計分卡後，對其員工的認知與行為可能產生影響，並基於個案公司兩種不同類型的服務部門特色，希望進一步探討不同類型（即有無產生外部收入）之服務部門，在推行平衡計分卡後，對其員工認知與行為的影響是否會產生差異。 本研究實證結果發現：個案公司的服務部門員工普遍皆能認知到平衡計分卡對其自身所帶來的影響與改變，但目前仍尚未將其對平衡計分卡的認知轉化為具體的行動。此外，本研究亦發現有產生外部收入之服務部門，在推行平衡計分卡後，對其員工的認知與行為的影響程度會較未產生外部收入的服務部門更深。 / The balanced scorecard has been implemented successfully in all types of organizations. In order to integrate the corporate headquarters, strategic business units (SBUs) and shared service units (SSUs) effectively and therefore focus all resources on implementing companies’strategies, more and more organizations apply balanced scorecard to their shared service units. The main purpose of this study is to discuss the possible effects on employees’cognition and behavior after organizations’service departments put balanced scorecard into practice. Furthermore, based on the case company which have applied balanced scorecard to their two different featured service apartments, further study will discuss whether there are differences on employees’ cognition and behavior between departments with/without external revenues. The study shows that most employees in the case company’s service departments can sense the influences and changes toward themselves after the departments applying balanced scorecard, yet they still have not transferred cognition into concrete behavior. In addition, the study also finds out the employees of the service department with external revenues have deeper influences on their cognition and behavior than those in the non-external revenue service departments.

美國大學與研究圖書館學會（Association of College and Research Libraries）於1999年制訂「學術圖書館媒體資源指南」（Guideline for Media Resources in Academic Libraries），為大學媒體服務提供一參考準則。William D. Schmidt與 Donald A. Rieck. 在其合著之[媒體服務與管理：理論與實務]（Managing Media Services : Theory and Practice.）中亦曾列舉大學媒體中心之功能。由前述兩個標準與綱要可窺見大學媒體服務所應具備之基本規模與範圍，本研究之目的，即針對我國之大學圖書館與教學資源中心媒體服務進行瞭解，首先在於瞭解我國大學圖書館與教學資源中心或相關之媒體服務單位在大學環境中提供媒體服務的情況，其次探析大學環境與社群中所扮演的角色，最後歸納對兩單位彼此之間的各種互動、合作或競爭等關係、任務。 本研究以文獻分析法依據前段所述，彙整美國圖書館與教育領域針對大學媒體服務單位所制訂之媒體服務綱要，以（一）任務功能、（二）組織編制、（三）人員、（四）經費、（五）使用者服務、（六）館藏與設備、（七）資訊檢索、（八）與校園內其他媒體服務單位之關係、（九）遭遇問題、（十）數位科技對媒體服務的影響等十大方面，依據前述要件，對我國大學之圖書館與教學資源中心或媒體服務相關單位，進行半結構式的深度訪談。以立意抽樣之方式選擇訪談對象，共計有台大、交大、成大與淡江四所大學之圖書館與教學資源中心主管接受訪談。 本研究發現，在數位時代資訊技術與網路科技日漸普及之下，網路已成為大學圖書館與教學資源中心提供媒體服務的重要媒介之一，與其他新興與傳統視聽媒體同等重要，由受訪單位中多數單位均提供隨選資訊系統之服務可見一斑。此外本研究發現台灣地區目前之大學圖書館媒體服務，多以媒體資源之蒐集與維護為主，在教學、研究、學習上提供使用者媒體設備、閱聽空間以及隨選資訊系統，以支援大學社群各項媒體使用需求；教學資源中心之媒體服務主要以提供教學資料與教學相關軟硬體之支援服務，以及教學空間之維護與規劃，並定期進行教師之教學發展與訓練等。 本研究建議：積極研擬台灣地區大學圖書館之媒體服務指南、大學圖書館隨選資訊系統應擴展至全校園網路、大學圖書館之典藏資料系統與教學資源中心之典藏紀錄整合、大學應成立教學資源中心、媒體服務單位應積極解決人力資源問題、促進與使用社群間之良性溝通以提升媒體服務單位與其之關係、積極研究與評估新興視聽設備與資料格式、視聽資料編目專業人力分工與品質。

於日益嚴峻之企業營運環境下，企業內屬輔助性質之服務部門角色功能便顯得日益重要。然服務部門於企業內多歸類於費用中心，多屬被動提供服務之性質，往往較缺乏創造收入與協助組織策略達成之思維。 虛擬利潤中心概念為將非屬利潤中心特質之單位，採利潤中心之管理與績效衡量概念，以發揮激勵部門提升自身價值的效果。 個案公司於實施平衡計分卡架構下，於服務部門導入虛擬利潤中心制度。本研究採個案研究方式，針對制度導入時，管理控制系統所扮演的角色功能進行研究，並探討服務部門實施虛擬利潤中心制度過程可能產生之問題、特質與效益。 本研究發現，服務部門導入虛擬利潤中心制度時，以提供「資訊回饋之溝通與激勵」最為重要。此制度增加了員工顧客導向之思維，並提升其收入創造與成本之認知。然服務部門之性質差異，會影響虛擬利潤中心制度之導入。 / As the operating environment for businesses is becoming harsher, the role and functions of businesses’ shared service unit, which provide assistance for businesses, are appearing to be more and more important. However, internal service sector of businesses are often cost centers, which mostly provide services passively and lack the cogitation about making profit for the businesses and assisting the businesses’ strategies to be successfully practiced. The concept of pseudo-profit center is to manage non-profit center by adopting profit center’s way of management and its concept of performance measure for the purpose of inspiring each sector to promote its own value. The company in the case manages its shared service unit by introducing the system of pseudo-profit center under the scheme of balanced scorecard. The thesis is a case study about the function of the management control system during the course of introducing the pseudo-profit center system. Furthermore, the thesis also discusses the special features, the benefit, and the problems that might happen during the course of introduction. The study reveals that when introducing the system of pseudo-profit center into the shared service unit, the most important factor is the supply and the feedback of information. The system triggers the employees to be customer-oriented and to be more aware of making profit and saving cost. However, the different nature of the shared service unit affects the introduction of pseudo-profit center system.