Dharma Enterprises - Page 26

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          management techniques to improve worker productivity and                    
          efficiency.  We interpret the license agreement to include the              
          right to offer SMMT to both managerial and nonmanagerial                    
          employees.  Calling SMMT a management technique does not mean               
          that it is only available to managerial employees.  The purpose             
          of SMMT is to increase productivity and efficiency in the work              
          force.  Such improvements would not be possible without providing           
          instruction on SMMT to nonmanagerial employees.  Petitioner held            
          weekly SMMT classes for all Nyingma employees.  The fact that               
          petitioner only distributed the SMMT manuals to management does             
          not require the conclusion that SMMT was not available to                   
          nonmanagerial employees.  We find that petitioner licensed SMMT             
          for use by its managerial and nonmanagerial employees.  Thus,               
          respondent's expert report understated the value of SMMT.                   
               The wide availability of teachings of skillful means reduces           
          the value of SMMT.  Petitioner attempts to distinguish between              
          skillful means, which Tulku described in his book with the same             
          name, and the licensed asset, which petitioner refers to as SMMT.           
          Petitioner's witnesses repeatedly referred to the book "Skillful            
          Means" as a general introduction to the practice of Dharma and              
          SMMT as an advanced version.  However, petitioner has failed to             
          specifically identify the differences between skillful means and            
          SMMT that would enable us to assess the credibility of its                  
          witnesses' testimony.  Based on the record before us, we believe            
          that petitioner created an artificial distinction between                   



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Last modified: May 25, 2011