$node = node_load($data->nid);
$field_show_for =  $node->field_show_for[LANGUAGE_NONE];

foreach($field_show_for as $term){
 if($term['tid'] == $user_specialization){
   dpm('Вывод '.$term['tid']);
   return false;
 }
}

if(!empty($field_show_for)){
return true;
}