def show_to(*args, &block)
      user = send(Acl9.config[:default_subject_method])
      return if user.nil?

      has_any = false

      if args.last.is_a?(Hash)
        an_obj  = args.pop.values.first
        has_any = args.detect { |role| user.has_role?(role, an_obj) }
      else
        has_any = args.detect { |role| user.has_role?(role) }
      end

      if has_any
        begin
          capture( &block )
        rescue NoMethodError
          yield( :block )
        end
      end

    end
def show_to(*args, &block)
      user = send(Acl9.config[:default_subject_method])
      return if user.nil?

      has_any = false

      if args.last.is_a?(Hash)
        an_obj  = args.pop.values.first
        has_any = args.detect { |role| user.has_role?(role, an_obj) }
      else
        has_any = args.detect { |role| user.has_role?(role) }
      end

      if has_any
        begin
          capture( &block )
        rescue NoMethodError
          yield( :block )
        end
      end

    end
Usage:

     <%=show_to(:owner, :supervisor, :of => :account) do %>
       <%= 'hello' %>
     <% end %>