Education as a Ubiquitous Learning Web, Immersed in Living

This essay describes the personal philosophy of education I have developed through my formal and informal education in both South Korea and the United States. While much of the world considers institutionalized school education to be the essential and only way to be educated, I suggest, instead, relational, communicative, and informal ways of learning, which occur in a ubiquitous learning web, immersed in living. To open the discussion, I describe how my early experiences as a public school student in my home county of South Korea, shaped my developing perspective on educational systems. I then integrate published theories to articulate my view of an ideal educational system, which values personal interest, community-based learning, and informal education

Tax Incentives for Arts and Cultural Organizations

Many countries use tax legislation as a cultural policy instrument. This includes tax incentives for arts organizations and their benefactors. This chapter analyzes what a tax incentive is, what its positive and negative sides are, and how governments use it to support the arts and cultural organizations. Tax incentives for giving, the possibility of paying tax with art, reduced value added tax rates for art, and exemptions from customs duties are discussed specifically, including cross-border situations. These incentives may have a significant impact on the funding strategy and financial situation of cultural organizations. Not applying the incentives correctly may not only lead to problems with the tax administration but also have negative reputational effects. For those reasons it is important that cultural organizations are aware of these tax incentives and the applicable requirements. Conversely, tax legislators and judges do not always take into account research and doctrine on the arts, leading to a denial of the art status to various forms of contemporary art. This chapter aims to add to mutual understanding and to exchanges of ideas between the arts and lawyers