創業天使(business angel)是一種新興的融資管道。以往創新產業利用創投事業募集創業基金，進行投資的工作。近年來創投的生態漸漸改變，除了資金挹注集中在營運中後期，創投事業也不再扮演提供管理諮詢的關鍵者角色。這時，創業天使的出現，不僅解決創業公司種子期資金不足的窘境，且積極涉入公司經營、提供產業諮詢，以增加企業的附加價值。 以往創投事業及創業公司的文獻中，僅就資本利得稅對雙方的投入影響作討論。而Elitzur and Gavious(2003)則試著加入創業天使的角色，利用三方模型衡量創業天使的加入能否對創投與創業公司間因道德危機問題產生的無效率有所改善。 本文以Elitzur and Gavious(2003)文章為基礎，加入政府的租稅政策，藉以衡量政府的介入是否對三方的投入有所助益。本文研究結果發現，只要政府課徵資本利得稅，將會使三方的投入水準減低；即使採取預算平衡的租稅政策，仍無法改變投入無效率以及創新產業收入過低的情況。因此，在現實社會中，政府不應課過重的資本利得稅，以期能使整個產業營收增加。如果採取對創投事業及創業天使資本利得補貼並搭配對投資之課稅，政府的原意乃是提高各行為參與者之資本利得，以增進效率水準；然而因課稅的過程中產生誘因降低的情況，最終反而會使三方的資本利得減少。唯有對單一參與者個別給予資本利得補貼並搭配課徵對誘因沒有影響的總額進入稅，才會使整個計畫的利得增加，達到有效率的投資水準。是故，政府的租稅政策對創業天使、創投事業及創業公司三者並不一定會達到較有效率的結果。

2013年，台灣本土出現第一個關心身障者「性」的義工團體－手天使，其組織免費提供重度身體障礙者性服務。當身障者「性權」議題逐漸檯面化時，來申請手天使服務的人卻皆為男性，經過手天使的努力，才終於在2016年9月出現第一位女性受服務者。本片記錄三位不同年齡的女性身障者，以及手天使團隊成員們，試圖從個人生命經驗，及社會「性」實踐，交織出女性障礙者在當今社會如何完成生命的渴望。 / In 2013, Hand Angels was founded. It is the first Taiwanese NGO with a focus on sexual rights, providing sexual services for people with severe physical disabilities. However, even amidst increasing awareness of sexual relief as an aspect of human rights for the disabled, all applicants for Hand Angels' services remained male until September 2016, when the organization serviced its first female applicant. Through the personal stories of three women with disability, and through following the work of the Hand Angels team, this documentary paints a picture of the struggles faced by disabled women in today's society, and their efforts to coexist with their physical disabilities and experience all that life has to offer.

東尼•庫許納的劇本《美國天使》曾經被批評為「宣揚啟蒙主義式的進步觀，即使這種觀點造成的災難正在二十世紀末顯現」。儘管明顯受到華特•班雅明 (Walter Benjamin) 的歷史觀點影響，批評者仍認為庫許納在《美國天使》劇中刻意忽視班雅明對進步的歷史觀發出的警告。然而，事實上庫許納在《美國天使》劇中，藉由劇中角色所刻畫的，即是班雅明對於歷史中進步 (progress) 的觀點，而非啟蒙主義式的進步史觀。造成這種批評觀點上的差異的原因，乃在於《美國天使》的批評者未能真正了解班雅明對於進步的概念，以及此概念在庫許納劇中的重要性。本文欲以班雅明進步的概念為出發，來檢視《美國天使》劇中對於進步與救贖 (redemption)的應用，並在其中闡明庫許納以班雅明的進步與救贖概念為基礎，試圖在劇中發現自我救贖 (self redemption) 之可能的企圖。 《美國天使》分《千禧年近了》和《重建》上下兩部，是庫許納分別在一九九一及九二年完成的劇作。劇中主要描述主角普萊爾華特 (Prior Walter) ，一位男同志愛滋病患，在遭遇愛人的拋棄，以及美國天使 (American Angel) 的啟示之後，努力尋找在千禧年的各種災難與異象的威脅下，人類生存的希望的過程。在劇中，庫許納以美國紐約多元的種族、文化、信仰為背景，探討世紀末的各種問題與困境，並且尋找對於未來的展望。 　　　本文的第一章為總論，將介紹庫許納的生平、《美國天使》的故事情節、批評家與劇評對於該劇的分析、以及班雅明的理論對此劇的影響。根據班雅明的看法，在人類的歷史中真正的進步並非在空洞的時間 (homogeneous, empty time) 之中前進，而是察覺到人類歷史真正的組成分子─辯證影像(dialectical images)，其型態為不斷反覆出現的歷史影像。當人類認知到此種影像的存在時，此認知將使人類從現有的歷史框架中解放，進而認識到徹底改變現有狀態的可能性。這種革命性的 (revolutionary) 認知即是班雅明所謂的進步，這也是第二章的討論範圍。在第三章中，則是以班雅明的救贖理論 (theory of redemption) 解釋庫許納劇中角色的「彌賽亞式的救贖力」(messianic power) 的覺醒 (awakening)。根據班雅明在歷史哲學綱要 (Thesis on the Philosophy of History) 的說法，人類擁有彌賽亞式的救贖力，並且憑藉之發現以「彌賽亞式的視界」(messianic vision) 的形式出現的辯證影像。此即為班雅明定義下的救贖。第四章則以解釋庫許納對於班雅明理論的修正—重建 (restructuring)—為出發點，探討《美國天使》劇中救贖的完成。第五章為結論，以劇中角色的得到救贖為《美國天使》一劇的結尾，同時也是另一個偉大的工作 (The Great Work)—人類在新千禧年的救贖—的展開。 / Tony Kushner’s Angels in America has been accused of its proposing the Enlightenment progress when its disastrous consequence is seen at the end of the 20th century. In spite of the obvious color of Walter Benjamin’s philosophy of history in the play, critics still consider that Kushner ignores Benjamin’s warning of the idea of progress for human history in Angels. Nevertheless, what Kushner describes in the play, through the struggles of the characters, is actually a Benjaminian progress instead of an Enlightenment one. The reason for such a difference of critical viewpoints is: the critics of Angels fail to fully understand Benjamin’s concept of progress and its real significance in the play. Starting from Benjamin’s concept of progress, this thesis aims at examining the application of Benjamin’s concept of progress and redemption in Angels and discovering Kushner’s intention to propose a self-redemption. Angels is comprised of part I: Millennium Approaches (premier in 1991) and part II: Perestroika (1992). It is Kushner’s most celebrated play. The play begins when a gay man, Prior Walter, has found his infection with AIDS. Facing his destined death and deserted by his lover, one day, Prior is visited by an American Angel, who calls him the “prophet” and gives him a gospel of anti-migration to spread. Since then, his life becomes a journey searching for self-awareness and hope in the future. In Angels, Kushner discusses the questions in the United States at the end of the 20th century against the multi-cultural background of New York and America. The prospect of the human race’s future becomes his ultimate concern in the play. This thesis is divided into five chapters. The first chapter, “Introduction,” provides the background information of Angels, including the plot summary, critical history, and my concerns on the critiques of play. In Chapter Two, Benjamin’s theory of progress will be used to analyze the idea of progress in Angels, which means discovering the dialectical images of history that are suppressed in historical time. This concept of progress is “revolutionary” because it will change mankind’s recognition of history and their conception of themselves. Chapter Three begins with Benjamin’s definition of “redemption” of human history, which means the awakening of the “weak messianic power,” the power that a whole generation of human beings is endowed with. This power gives human beings a “messianic vision,” a glimpse of the redemptive world. In Chapter Four, Kushner’s supplement to Benjamin’s theory of redemption, the idea of “restructuring,” will be applied as the key word for the completion of redemption for the characters in Angels. Chapter Five concludes this thesis with the self-redemption of the characters in the play and the beginning of the “Great Work”: the redemption of the entire humanity in the coming Millennium.

在美國；真正會投資新創企業的資金來源不是創業投資家，而是由所謂的天使投資(Angels)在進行，而由於文化、經濟、民族性、法規等因素，在台灣；天使投資人數量相對少而且不活躍，於是台灣的創業環境在資金面存在一個鴻溝(Capital Gap)，或著說是早期投資階段的資金缺口!大量新創事業體在早期階段的小額資金需求，並沒有適當且足夠的投資或融資來源可滿足，資金的斷層造成好的青創家陷入死亡幽谷(Valley of Death)，新產品新技術最後胎死腹中，而使整個產業失去升級的機會。 本研究以一創投管理公司個案，試著探討創投基金管理公司是否可轉型或包含天使投資基金的經營模式，以提供更多早期階段公司資金的來源，填補早期且小額的資金缺口，並培養自身管理的創投基金更多早期的案源。 經交叉比對分析後發現，創業投資與天使投資，在對投資金額、投資決策流程及投資回收限制上，的確存在一些區隔與差異，但在運作與思維上卻又十分雷同，創投因其產業優勢偏好喜歡投資大而願意受教的企業，天使們則喜歡與小而美的青創家共事，在投資評估及管理成本上，創投明顯程序過於繁複成本也較高，而在投資後管理角度觀察：面額制則嚴重限制了投資報酬率，也使得創投基金不願意投入早期投資案，因此；不論是天使或創投，在台灣因面額制的限制，兩方都是輸家。 而對新創事業而言，最有利的基金型態當是願意投資早期階段，投資金額小而適當，投資評估流程迅速，投資後管理頻率適中，需要策略聯盟時要有豐富資源等等，這些需求部分存在於天使投資，部分存在於創業投資，天使與創投基金如果可以混成共存，豐富的資金與資源將是青創家強有力的育成加速器。 歸納本研究結論發覺：創業投資業者不願投資早期案件最主要的原因是缺乏誘因，以及現存公司法制度上的缺陷，若能設法增加誘因，並克服成本與回報的設計，創投基金應有意願增加早期投資的比重，而創投管理公司更是扮演育成加速先發的最好角色，若管理公司能拋磚引玉，出面獨資或集資轉型設立天使創投混成基金，既當天使又是創投家，則天使投資與創業投資中間的資金鴻溝，將會在善意的出發點下慢慢的被補足。

The “Trust to Invest in Early Stage Businesses” is a government project based in a public bank of Paraguay. This “Trust” aims to become the first and the best landmark of “Angel Investor” to foster entrepreneurial culture and help in the development of the stock market and the economy of the country. There is no similar fund in the market, therefore there is no regulation about this type of investment; as a consequence, the “Trust” will start to work with the institutions in charge to establish the basis for this new industry. The special purpose of the “Trust” is to target the most vulnerable of the businesses, the seed and the start-up stages. Those segments are not covered by the banks or any other financial institution. This project is an opportunity for the government to foster the “Inclusive Economic Growth” that is one of the pillars of the “National Development Plan 2014-2030” because start-ups maybe are small companies but they can play a significant role in the economic growth. I believe that the “Trust” will receive back his investment with profit, so, there will be more money to invest in early stage businesses and the cycle will continue.

初期ユダヤ教の分派の一つとして誕生した原始キリスト教団は、霊・天使概念等に見られる聖書解釈、敬虔さの追及と内面化の傾向、文学的技法等の点で、初期ユダヤ教の特徴を継承していることが窺われる。その一方で、パウロとルカが行なった聖書の受容は、双方が結果的に「異邦人も神の言葉を受ける対象に含まれる」との解釈に至っていることを示しており、この点がキリスト教がユダヤ教から分岐するに至る「転換点」であったことが考えられる。 / It can be inferred that early Christianity, which began as a sect of early Judaism, inherited characteristics of early Judaism, such as Scriptural interpretations of concepts such as spirits and angels, the pursuit of piety, a tendency towards internalization, and literary techniques. However, receptions of Scripture by Paul and Luke shows that each concluded that Gentiles were included in those who can receive God’s word, and that this belief was the “turning point” at which Christianity began to diverge from Judaism. / 博士(神学) / Doctor of Theology / 同志社大学 / Doshisha University