Employment of people with disabilities is a social duty by the business proprietor, or its duty may be removed by making payments to cover the levies. This study demonstrates that if the proprietor attempts to satisfy the statutory employment quota by permanent wheelchair users that requires level 4 improvement, net present value (NPV) of facility improvement investment depends on personnel allocation patterns (concentrated or dispersed). Hence, the performance of barrier-free and universal

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... gn depends upon a personnel allocation that may turn into a barrier to the employment of people with disabilities.