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Students who are visually impaired (i.e., those who are blind or have low vision) need information and advice specific to their needs when they are in the process of making the transition from the school years to their adult lives. This chapter outlines disability-specific needs, instructional strategies, school professionals involved in teaching children who are visually impaired, and recommended resources for this population of students who are visually impaired with and without additional disabilities. Instructional supports for learners who are visually impaired during the transition years and many years in advance of the transition years are explicitly explored. The heterogeneous nature of the population of students with visual impairments and the long-standing, high unemployment rate are additional discussion points presented within this chapter for specific consideration.

This chapter outlines the role of vision-specific service providers for young children with visual impairments. The responsibilities of teachers of students with visual impairments (TVIs) and orientation and mobility (O&M) specialists in special education programming for young children with visual impairments are overviewed. Basic information about the signs and symptoms of eye conditions that commonly occur during the early childhood years are presented. Commonly used assessments and instructional methods for working with young children who are visually impaired are discussed. Additionally, there is an emphasis on the critical aspect of family involvement during these early childhood years and suggested resources are provided.

Deafness and hearing impairments have a very interesting and ancient history. The term hearing impairments is used here to refer to any dysfunction of the hearing organ, regardless of the etiology, degree of hearing loss, and service provision implications. The history of hearing impairments can be traced back to centuries before Christ (BC). For instance, around 1000 BC a Hebrew law provided those with deafness and hearing impairments limited rights to own property and marry. Nonetheless, although this law protected people with hearing impairments from being cursed and maltreated by others, it did not grant them full participation in rituals of the temple (ASLInfo, 2010). People with hearing impairments were considered to be “subnormal” by great philosophers of that time. For instance, between 427 and 347 BC, Plato's philosophy of innate intelligence was the vogue. It claimed that all intelligence was present at birth. Therefore, all people were born with ideas and languages in their minds and required only time to demonstrate their outward sign of intelligence through speech. People with hearing impairments could not speak and were therefore considered incapable of rational thoughts and ideas. Indeed in 355 BC Aristotle was reported to have claimed that those who were born deaf would become stupid and incapable of reason. According to him, people with hearing impairments could not be educated because without the ability to hear, people could not learn. Greek which was spoken in his society was considered the perfect language and all people who did not speak Greek including people with deafness were considered Barbarians (ASLInfo, 2010).

This chapter discusses the elements of interventions provided to students who are visually impaired within the context of past instructional advancements still in effect today and current instructional advancements preparing the field for tomorrow. Disability-specific interventions and the theoretical framework that encompasses the unique areas of instruction for students with visual impairments are described. Important additional considerations of interventions for students with visual impairments are presented. Needs of students who are visually impaired, alignment with state standards, management of limited instructional time, and shortage of qualified specialists who teach students with visual impairments are examples of significant matters to be considered for effective instructional practice in present-day classrooms.

Students with physical and health impairments represent a small but growing group of individuals with diverse educational needs. They are those students whose physical limitations or health problems interfere with school attendance or learning to such an extent that special services, training, equipment, materials, or facilities are required. Therefore, the purpose of this chapter is to discuss some of these impairments and acquaint both general and special educators with interventions for helping students with physical and health impairments succeed.

This chapter discusses what special education means for students with visual impairments (that is, those who are blind or have low vision) including what is being done and how traditions are maintained. More specifically, this chapter explores the importance of advancing values for the diverse population of students with visual impairments, focusing on cultivation of supportive, inclusive, and collaborative educational environments that continue to stand the test of time. This chapter highlights the increasing heterogeneity of this population of students and specific instructional strategies to support the cultural and linguistic diversity of learners with visual impairments in today's classrooms. This chapter also discusses the significance of promoting core concepts that are rooted in a traditional and specialized instructional framework for students who are visually impaired.

Technology is present in classrooms today in many ways that it never has been before. Technology, and more specifically assistive technology, can be used to provide students with visual impairments with equal access and engagement in learning. Best practices for using technology to enhance learning for students with visual impairments includes, but is not limited to, collaboration among all stakeholders involved, individualized instruction, and specialized training on behalf of students with visual impairments and their teachers. The heterogeneity of the population of learners with visual impairments must be explicitly addressed by educational teams taking into account the high prevalence of additional disabilities among students with visual impairments and other unique characteristics of this population. Stakeholders (i.e., students, families, caregivers, educators, administrators, and policymakers) need to work together and continue working together as education evolves to make this access and engagement a reality for all learners including those who are blind or have low vision.

Disability is often described in a way that suggests that it is most often a permanent state. Several, if not most, of the concepts and models of disability suggest this. Even when it is described as being socially constructed, the implication is that an impairment leads to a permanent status of “disabled” within that social, cultural, or historical milieu. However, many types of changes can be seen on an intrapsychic level or on an individual or group/societal level; across time, cultures, societies, and subcultures; or within or across any other social unit. The relationship between impairment (physical state) and disability is neither fixed nor permanent but is fluid and not easily predicted. Furthermore, if this is true, we need to rethink how we are measuring or counting disability.

The chapters in this volume examine this premise from many points of view. Several look at micro-level interactional processes over time, some look at cultural change over time and their effects on definitions and measurements, and some look at how social processes shape physical conditions into disabilities or impairments/disabilities into “normality.”

This study aims to investigate the impact of human resource investment in internal controls (hereinafter, IC personnel) on managers’ goodwill impairment decisions.

The authors use the ratio of IC personnel to the number of employees in the firm and the average work experience of IC personnel as quantitative and qualitative measures for IC personnel, respectively.

The authors find that the relationship between the likelihood of impairment and the expected impairment is not associated with the ratio of IC personnel. However, the average experience of IC personnel increases the likelihood that a company will record an impairment when there are market and financial indicators of impairment. The findings suggest that the effectiveness of IC is determined by practical proficiency rather than size. Furthermore, our analyses demonstrate that the greater the experience of the IC personnel in the accounting/finance or IT departments, the more likely the manager will record an expected impairment. Overall, our findings emphasize the importance of IC personnel expertise to enhance the effectiveness of IC for financial reporting.

Using unique data available only in Korea, to the best of the authors’ knowledge, this is the first study to show the effect of human resource investment in IC on goodwill impairment.