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Prevalence of hearing impairment is quite common in people with learning disabilities (double jeopardy). However, this debilitating co‐morbidity remains largely undetected by carers and professionals due to presence of additional disabilities and complex clinical presentation in this population on the one hand, and lack of specialist hearing impairment service provision and difficulty in accessing generic audiology services on the other hand. This article aims to provide practical guidance on assessment and management of hearing impairment in people with learning disabilities by offering a narrative review of available literature on gaps in service delivery.

Assessment techniques for students with visual impairments (that is, those who are blind or have low vision) are designed to meet their unique learning needs. Considerations for assessment both within the general curriculum and expanded core curriculum (ECC) for students with visual impairments are presented. The roles of educational team members are discussed, especially as related to special education service providers trained to teach students with visual impairments. The heterogeneous nature of the population of students with visual impairments and the importance of assessment as a collaborative process are additional discussion points presented within this chapter for specific consideration.

The Social Model of Disability, which views social and economic barriers rather than individual bodily differences as the main sources of disadvantage faced by people living with impairments, has gained considerable traction in the literatures of both disability studies and the sociology of disability over the past several decades. Despite this success, however, concern has been expressed that there is a dearth of empirical evidence to back Social Model claims that people with disabilities are not emotionally distressed by their bodily differences or functional limitations, but rather by the layers of social and economic disadvantage imposed on top of their impairments.

Using results of a community survey in a small town in Florida, we examine the degree to which workforce participation and other social and economic disadvantages mediate the relationship between subjective well-being and the presence of functional impairments or self-described disability identity.

We find that study participants who report functional impairments or identify as disabled report lower levels of subjective well-being than participants who do not. Findings also suggest, however, that these differences in subjective well-being can be explained by lack of workforce participation and other aspects of social inclusion and economic disadvantages that are associated with functional impairment and disability identity. Results indicate that work is one, but not the only, important aspect of community participation that mediates between disability experience and well-being. Results also problematize the conflation of functional impairment and disability identity.

Findings point to a need for future qualitative and quantitative research to address differences between functional impairment status and disability identity and to evaluate the relative importance of work and other forms of social inclusion and access to economic recourses to the well-being of people living with impairments and disability.

Findings of this study provide empirical support for, but also add complexity to, the Social Model perspective. They can be used to provide guidance to community leaders in terms of ways in which the lives of residents with disabilities might be improved.

Defined functionally, having low vision can mean the inability to read newsprint even with best correction (when wearing conventional eyeglasses or contact lenses) (Maino, 1993). Other functional definitions of low vision refer to a loss of vision that may be severe enough to hinder an individual's ability to complete daily activities such as reading, cooking, or walking outside safely, while still retaining some degree of useable vision. Low vision is decreased visual performance that prevents performance to full capacity compared with a typically sighted person of the same age and gender. It may be a consequence of reduced acuity, abnormal visual field, reduced contrast sensitivity, or other ocular dysfunction (Faye, 1984). This definition includes people who are legally blind and those who have a more significant amount of remaining vision.

This chapter outlines the progression in the development of educational settings and services for students with visual impairments over the past several hundred years. Information is provided that explains how the education systems have advanced to the present state for students who are blind or have low vision. An explanation of the professionals who support the unique disability-specific needs of students with visual impairments in inclusive settings is also presented. This chapter concludes with a discussion of current issues related to the inclusion of students with visual impairments including personnel shortages, technological developments, and unemployment rates.

This article analyses the recent inverse transition from goodwill impairment to goodwill amortisation implemented in Spain in 2016. The authors contribute to the existing literature by describing their differing impact over goodwill and impairment figures and testing the impact of goodwill on balances over stock prices.

First, using a database with all Spanish non-financial firms with positive goodwill on their balance sheets, the authors describe the impact of the regulatory change over goodwill and impairment figures. Second, focussing on listed firms only, the authors study the impact of financial reporting of goodwill and impairment on stock prices.

Average goodwill per company and the share of goodwill over total assets significantly reduced after 2016, but the results cannot be easily extrapolated to listed firms due to lack of data. When testing the impact of potentially inflated goodwill balances on prices, the authors find that investors kept overvaluing firms with inflated goodwill balances also with the amortisation method.

The lack of data for listed firms with goodwill in Spain makes it difficult to obtain statistically sound evidence, the results could be biased by the cultural traits of the country and related to the intensity of enforcement and monitoring.

This might suggest that the effects of the impairment method linger, so the authors conform to the interpretation that the systematic amortisation paired with a periodic impairment test may lead to accounting that better reflects the underlying economics of goodwill.

To the best of the authors' knowledge, there are no recent articles that analyse this new “turn-around” requiring again the systematic amortisation of goodwill.

For students who are blind or visually impaired, technology enables greater access to the educational curriculum, immediate and independent access to information, and full participation in community and citizenship. This chapter reviews research on technology use by students with visual impairments, and highlights effective practices, promising developments, and ongoing challenges. The authors discuss the implications of these advancements on policy, instruction, professional development, and future research.

The role of the teacher of students with visual impairments and the role of the orientation and mobility specialist are presented and discussed in this chapter. Background information about the population of students who are visually impaired and their unique disability-specific characteristics is also provided to situate the role of vision specialists within the context of the population that they serve. The population of students served by teachers of students with visual impairments and orientation and mobility specialists is incredibly diverse. Vision specialists enable students who are visually impaired to overcame barriers and create educational successes within the Common Core and Expanded Core Curriculum. The Expanded Core Curriculum is an additional set of disability-specific skills and a framework used in the planning, instruction, and assessment of student learning. Vision specialists work closely with parents and school professionals to adapt the educational environment and support their students.

In this chapter, we discuss the use of technology to enhance learning for students with physical disabilities and other health impairments. In recent years, there has been significant growth in numbers, diversity, and academic orientation of persons with physical disabilities and other health impairments; therefore, it is incumbent on special educators to adopt and use appropriate emerging innovative technology to enhance student learning. Impactful laws (Americans with Disabilities Act [ADA], Every Student Succeeds Act, Individuals with Disability Education Act, and Title II of ADA) provide impetus for advancing the policies on the use of technology by students with physical disabilities and other health impairments in the United States. The International Society for Technology in Education (ISTE) Standards also guide the development of educators' digital literacies and pedagogical practices that will harness technology for student learning. This chapter is organized around the ISTE Standards, US Department of Education policies, and the use of technology to aid students with physical disabilities and other health impairments.