Possible refactor using a decorator for application layout.

application.html.haml

!!!
%html
  %head
    %title= title
    = stylesheet_link_tag 'application', :media => 'all'
    = stylesheet_link_tag '//netdna.bootstrapcdn.com/twitter-bootstrap/2.3.1/css/bootstrap-combined.no-icons.min.css'
    = stylesheet_link_tag '//netdna.bootstrapcdn.com/font-awesome/3.1.1/css/font-awesome.css'
    = javascript_include_tag 'application'
    /[if lte IE 8]
      <script src="excanvas.compiled.js"></script>
    = csrf_meta_tags
  %body
    .navbar.navbar-inverse.navbar-fixed-top
      .navbar-inner
        .container
          %a.btn.btn-navbar{'data-toggle' => 'collapse', 'data-target' => '.navbar-responsive-collapse'}
            %span.icon-bar
            %span.icon-bar
            %span.icon-bar
          = link_to image_tag('logo.png'), root_path, class: 'brand'
          .nav-collapse.collapse.navbar-responsive-collapse
            - if user_signed_in?
              %ul.nav
                - if can? :manage, User
                  %li#dashboard_link
                    = link_to 'Dashboard', '#'
                  %li#employees_link
                    = link_to 'Users', users_path
                - else
                  %li
                    = link_to 'Stream', '#'
              %ul.nav.pull-right
                %li.divider-vertical
                %li.dropdown
                  = link_to "#{ image_tag current_user.gravatar_url(size: 30) }&nbsp;#{current_user.profile.first_name} <b class='caret'></b>".html_safe, '#', { class: 'dropdown-toggle', 'data-toggle' => 'dropdown' }
                  %ul.dropdown-menu
                    %li
                      = link_to 'View Profile', user_profile_path
                    - if can? :manage, Client
                      %li.divider
                      %li
                        = link_to 'Manage Clients', clients_path
                    - elsif can? :client_manage, current_user.client
                      %li.divider
                      %li
                        = link_to "Manage #{current_user.client.name}", client_path(current_user.client)
                    -if can? :manage, Partner
                      %li
                        = link_to 'Manage Partners', partners_path
                    %li.divider
                    %li
                      = link_to 'Log Out', destroy_user_session_path
              - if can? :manage, User
                = simple_form_for User.new, html: { class: 'navbar-search pull-right' } do |search|
                  = search.text_field :email, class: 'search-query', placeholder: 'Search'
    #content.container
      - flash.each do |name, msg|
        - if msg.is_a?(String)
          = content_tag :div, msg, :id => "flash_#{name}"
      = yield

It's not horrible yet. It will grow in complexity.