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This chapter focuses on the participation and social interaction of pupils with low-incidence disabilities in the Swedish educational system with the goal of relating policies and practices in education for learners with low-incidence disabilities. Sweden has a welfare system that ensures that all low-incidence learners and their families receive support in education and in their everyday life. The research section concentrates on studies that focus on participation and social interaction in an educational context (training school), which is an adapted education program for low-incidence learners characterized by its high staff ratio and individualized forms of teaching. Despite legislation, policies, and intentions that Swedish schools shall include all pupils, it is still a challenge for the Swedish school system to provide education for low-incidence learners in inclusive environments. Research shows that low-incidence learners primarily have vertical relations with teachers and assistants in school, and that there is a lack of horizontal relationships with peers. The greatest challenge is to create learning environments that contribute to building relationships between low-incidence learners and learners without disabilities.

The present study increases our understanding of strong power in exchange networks by examining its incidence in complex networks for the first time and relating this incidence to characteristics of these networks. A theoretical analysis based on network exchange theory (e.g., Willer, 1999) suggests two network characteristics predicting strong power; actors with only one potential exchange partner, and the absence of triangles, that is, one's potential exchange partners are not each other's partners. Different large-scale structures such as trees, small worlds, buyer–seller, uniform, and scale-free networks are shown to differ in these two characteristics and are therefore predicted to differ with respect to the incidence of strong power. The theoretical results and those obtained by simulating networks up to size 144 show that the incidence of strong power mainly depends on the density of the network. For high density no strong power is observed in all but buyer–seller networks, whereas for low density strong power is frequent but dependent on the large-scale structure and the two aforementioned network characteristics.

In the United States, the mandate to provide access to general education curriculum standards for all learners is clear. This chapter provides an overview and a framework for making individualized and curriculum choices for learners with low-incidence disabilities and cognitive deficits. Topics covered include reconciling an ecological curriculum model with a standards-based framework and an expanded discussion on embedding individualized learning targets within the ongoing lessons, routines, and activities of inclusive classrooms. Carefully planned and implemented embedded instruction can provide a match between a student’s need for individualized instruction and the everyday practices of inclusive classrooms.

Objective – Measurement of the incidence of health financing contributions across socio-economic groups has proven valuable in informing health care financing reforms. However, there is little evidence as to how to carry out financing incidence analysis (FIA) in lower income settings. We outline some of the challenges faced when carrying out a FIA in Ghana, Tanzania and South Africa and illustrate how innovative techniques were used to overcome data weaknesses in these settings.

Methodology – FIA was carried out for tax, insurance and out-of-pocket (OOP) payments. The primary data sources were Living Standards Measurement Surveys (LSMS) and household surveys conducted in each of the countries; tax authorities and insurance funds also provided information. Consumption expenditure and a composite index of socio-economic status (SES) were used to assess financing equity. Where possible conventional methods of FIA were applied. Numerous challenges were documented and solution strategies devised.

Results – LSMS are likely to underestimate financial contributions to health care by individuals. For tax incidence analysis, reported income tax payments from secondary sources were severely under-reported. Income tax payers and shareholders could not be reliably identified. The use of income or consumption expenditure to estimate income tax contributions was found to be a more reliable method of estimating income tax incidence. Assumptions regarding corporate tax incidence had a huge effect on the progressivity of corporate tax and on overall tax progressivity. LSMS consumption categories did not always coincide with tax categories for goods subject to excise tax (e.g. wine and spirits were combined, despite differing tax rates). Tobacco companies, alcohol distributors and advertising agencies were used to provide more detailed information on consumption patterns for goods subject to excise tax by income category. There was little guidance on how to allocate fuel levies associated with ‘public transport’ use. Hence, calculations of fuel tax on public transport were based on individual expenditure on public transport, the average cost per kilometre and average rates of fuel consumption for each form of transport. For insurance contributions, employees will not report on employer contributions unless specifically requested to and are frequently unsure of their contributions. Therefore, we collected information on total health insurance contributions from individual schemes and regulatory authorities. OOP payments are likely to be under-reported due to long recall periods; linking OOP expenditure and illness incidence questions – omitting preventive care; and focusing on the last service used when people may have used multiple services during an illness episode. To derive more robust estimates of financing incidence, we collected additional primary data on OOP expenditures together with insurance enrolment rates and associated payments. To link primary data to the LSMS, a composite index of SES was used in Ghana and Tanzania and non-durable expenditure was used in South Africa.

Policy implications – We show how data constraints can be overcome for FIA in lower income countries and provide recommendations for future studies.

This chapter describes the influences that are fundamental to facilitating a system of support for inclusive education for students with low-incidence disabilities. Some of the major factors are values and beliefs, rights, relationships and a sense of belonging, policy, and effective practices (Smith, 2006; Walther-Thomas, Korinek, McLaughlin, & Williams, 2000). Within each of the features, collaboration is inherent and essential. A summary of literature on each feature is provided with examples to support the importance for students with low-incidence disabilities. The effective practices of Universal Design for Learning (UDL), co-teaching, peer supports, and school-based teams are highlighted. In order to move forward, educators and administrators need to take responsibility for all children. Effective leadership models are characterized by collaborative efforts that foster a shared responsibility of the team, emphasize thoughtful planning, and identify and allocate the necessary resources and supports.

In this chapter we use data from industrial plants to find out whether seniority-based pay is used as a motivational device for production workers. Alternatively, seniority-based pay could simply be a wage-setting rule independent of incentives. Unlike previous papers, we use a direct measure of seniority-based pay as well as measures of monitoring devices and explicit incentives. We find that those firms that base their wages partly on seniority are less likely to offer explicit incentives. They are also less likely to invest in monitoring devices. We also discover that these companies are more likely to engage in other human resource management policies, which result in long employment relationships. Overall these results suggest that seniority-based pay is indeed used as a motivational device.

Facilitating inclusive supports and services for learners with low-incidence disabilities involves collaborative teaming, understanding the benefits and challenges involved in delivering inclusive supports, and appreciating the diverse and unique needs of this population. In this chapter, we provide families, educators, researchers, academics, related service personnel, and other professionals with examples of models of service and support delivery. Emphasis will be on school-age learners with low-incidence disabilities. Additionally, an insider perspective of the opportunities for, as well as benefits and barriers to, successful implementation of supports and services for learners with low-incidence disabilities is presented. The chapter concludes with future directions for research.

We study the impact of tax and minimum wage reforms on the incidence of informality. To gauge the incidence of informality, we use measures of the extent of tax evasion, the extent of minimum wage noncompliance, and the size of the informal workforce. Our approach allows us to examine (i) the distinction between determinants of firm-level reported wage distribution and actual wage distribution, (ii) the complementarity of tax and minimum wage enforcement, (iii) the impact that a minimum wage reform has on tax and minimum wage compliance, and (iv) the impact that a tax policy reform has on tax and minimum wage compliance. We conclude with the design of optimal minimum wage and tax policies (even in the complete absence of minimum wage enforcement). We do so based on two objectives derived from popular concerns associated with an unchecked expansion of informality: tax revenue maximization, and poverty alleviation among workers.

Prior studies on the social security tax have focused on it being regressive; a system that is detrimental to savings in the United States; a system that will bankrupt itself; and a host of economic inquiries examining labor market and product demand elasticities and the impact of the substitution effect. However, there is scant evidence on the shifting mechanisms employed by the owners of millions of small businesses in the United States. As a result, this study revisits the issue by surveying 4,431 small businesses in Arkansas, Louisiana and Mississippi (ArkLaMiss). Results indicate, in the ArkLaMiss area, that the largest share of the tax burden is borne by customers. When compared to past literature, a relatively larger portion of the incidence of payroll taxes is likely to fall on employees in the ArkLaMiss, as opposed to the burden being borne by firms and customers. Also, stronger anti-tax sentiment was noted in the ArkLaMiss as compared to prior literature. Little support was found for the proposition that firm size impacts the incidence of taxation. On the other hand, statistical analysis indicates that the industry within which a firm operates was influential in the incidence of taxation. Moreover, in the sample, the banking/financial industry passed the largest percentage of the tax on to employees, the public accounting profession passed the largest percentage on to customers, and the legal profession bore the largest share of the tax in the form of reduced profit.