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principles in a business setting and is derived from the
principles set forth in the 1978 "Skillful Means" book.
Petitioner refers to "Skillful Means" as a general introduction
to the practice of Dharma and the licensed SMMT as an advanced
version. SMMT focuses on three distinct aspects of human nature
to make work more successful and more satisfying: Awareness,
concentration, and energy. Employees record their level of each
of these three resources, such as low, medium, or high, during
different times of the workday. Then they graph the results in
order to determine which of the three resources supports their
work activity, their state of mind, and their ability to
communicate and cooperate with coworkers at the different periods
of the day. Employees engage in this exercise to become more
productive and efficient in their work. In addition, they
attempt to determine the amount of time and energy wasted during
work hours from thinking about things unrelated to their jobs.
Petitioner hired employees who were interested in practicing
Buddhist principles in a commercial work setting and who wanted
to work for a company whose profits were used to preserve Tibetan
Buddhist texts and art. Approximately 30 percent of petitioner's
75 employees practiced SMMT in their work (Nyingma employees).
Petitioner's Nyingma employees did not have prior experience in
the printing business, except for the employees who had worked at
SMP. Nyingma employees had practiced skillful means, or Buddhist
teachings, in previous jobs, read Tulku's "Skillful Means", and
taken skillful means classes at the Nyingma Institute before
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