Format shifting is just that -- be it converting your cds to mp3s to play on your mp3 player, or scanning a paper book that you own to read on your ebook reader. If the laws say differently in some countries -- then that law's an ass.
I thought the Human Rights laws made it illegal to discriminate against the disabled but publishers of ebooks are still not allowing a "text to speech" facility.
Nor do they allow printing of ebooks - printing in a large font would enable many people with impaired eyesight to read them.