本研究是針對水肺潛水店海外展店及水肺潛水導潛在帛琉跨境工作的論述。田野調查地是在帛琉共和國之科羅州。研究期間是在西元2015年初到2016年底。研究是採觀察與訪談研究法。從跨境企業的角度，探討水肺潛水企業跨境帛琉展店、與跨境工作者、當地人老闆、還有其他國籍的跨境工作者之間的互動。本研究關注水肺潛水企業跨國實踐，夢想的實踐，追求企業利潤，不僅在台灣，也在帛琉的歷程。而跨境企業體在帛琉小額投資，會透過管道找帛琉當地人擔任門面商號老闆，跨境企業體對於當地人老闆，每個月要支付月費及負責每季的繳稅，跨境企業也常遇到不平等待遇的狀況，必須與帛琉當地人老闆互動溝通協調拉鋸，創造雙贏局面。
本研究發現以下幾點，第一：水肺潛水導潛到帛琉科羅州跨境工作不僅具備專業外，也必須符合帛琉當地的法令規章及制度，申請工作證，取得CPR執照及通過科羅州導遊考試，才能在帛琉科羅州從事水肺潛水導潛工作。沒有通過科羅州導遊考試，則到帛琉其他州帶旅遊。
第二：在帛琉帶潛水客出海潛水是屬於勞力密集的工作，來自台灣的水肺導潛語言溝通能力更顯重要，除中文之外，也要英文溝通，必須帶給潛水客愉快地潛水經驗，製造潛客再度到帛琉潛水旅遊及行銷宣傳效果。
第三：從跨境工作者在地生活適應來看，可以探討出帛琉傳統文化已逐漸式微，觀光旅遊帶來稅收財富，但觀光客及外籍勞工數量比當地人還多的情況下，許多傳統已被商業取代，帛琉的文化因人口減少及人口外移，外來者多，現在的帛琉與傳統的帛琉已漸形成全新的文化系統。
第四：研究說明了跨國實踐除了夢想實踐外，還有跨境工作者透過跨國活動尋求獲利的過程及面臨文化適應…等問題，在當地需有朋友協助疏通，人際的拓展，才能短時間正式經營事業，原生國的文化背景、商業經驗及人脈網路影響跨國活動實踐時的成就。

This research discusses a scuba diving company’s business expansion overseas in Palau and scuba diving guides work at Palau. This research field work was in Koror States, in the Republic of Palau. The research period was in the beginning of 2015 to the end of 2015. This research was collected using a method of observation and interview. From the perspective of an international scuba diving company, this discussed, the cooperation with scuba diving guides, figureheads in business, and other foreign affiliations. This research focused on scuba diving business transactional practice. The pursuit of one mans dreams. The pursuit of corporate profits, not only in Taiwan, but also in Palau.
While the scuba diving company in Palau was a small investment. There was local businessman who helps establish the company. The scuba diving company paid the local businessman monthly fees and taxes for the Koror government. The scuba diving company often encountered unequal treatment. The scuba diving company had to create face to face conversation in order to communicate and achieve a win win situation.
This research found the following points.
First: scuba diving guides in Palau were not only professional, but they also must comply with Palau local laws and regulations, then they must apply for a work permit, obtain a CPR license, and must have passed the Koror tour guide examinations in order to engage in scuba diving in Palau.
If tour guides did not pass the Koror tour guide examinations, then they must work in Palau or another state.
Second: In Palau, scuba diving guides brought diving passengers to do scuba diving activities this was a labor-intensive job. Taiwan's scuba diving guides required good communication, but, language skills were more important, in addition to Chinese, they must also know English. To give a good diving experience, and to gain more customers, there was a working plan, to bring diving customers back to Palau. But this was only promotional.
Thirdly, from the perspective of overseas workers' adaptation to life, it was possible to explore the fact that the traditional culture of Palau had gradually diminished. Tourism had brought tax wealth, but the number of tourists and foreign workers was much higher than that of locals. Palau culture lost its strength, due to population reduction and population migration. Also there were many outsiders, and the traditional Palau culture, was reformed into a new cultural system.
Fourthly, the research showed that scuba diving guides had to face the different cultural adaptation problems. The scuba diving guides, sought work overseas to get better profits. In Palau they needed friends to help. The friends who came from Taiwan helped the scuba diving guides a lot. Their experiences allowed them to run their business in a short time. The cultural background of Taiwan, the business experience, and the influence of the network of people in the practice of transnational activities. These all help the scuba diving guides learn how to run their business.

第一章 導論………………………………………………………………01
第一節 問題意識與研究脈絡……………………………………………01
第二節 文獻回顧…………………………………………………………04
第三節 研究過程與方法…………………………………………………07
第四節 章節架構…………………………………………………………08
第二章 田野地背景………………………………………………………09
第一節 帛琉的地理環境概述……………………………………………09
第二節 帛琉的歷史概述…………………………………………………10
第三節 帛琉的文化概述…………………………………………………14
第四節 從2007~2016年到訪人數來看帛琉觀光經濟………………… 17
第三章 帛琉的觀光經濟圖像……………………………………………24
第一節 我的田野地-科羅州的街區描述 ………………………………24
第二節 畢昂迪跨國實踐帛琉潛水展店夢………………………………33
第三節 帛琉的觀光策略 ………………………………………………36
第四節 帛琉SCUBA潛水店展店為例 ……………………………………43
第四章 在帛琉的跨境工作：以SCUBA潛水店導潛為例 ………………47
第一節 跨境工作者申請工作證與科羅州導遊證考試…………………47
第二節 水肺潛水導潛的一天……………………………………………52
第三節 跨境工作者在帛琉的生活適應…………………………………66
第五章 結論………………………………………………………………75

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網路資源
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帛琉免費遊客指南(中文版)