Journal articles: 'Skandhas'

1

Siderits, Mark. "Do Persons Supervene on Skandhas?" Journal of Indian Philosophy and Religion 1 (1996): 55–76. http://dx.doi.org/10.5840/jipr199613.

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Hartley, Linda. "An Enquiry into Direct Experience: Authentic Movement and the Five Skandhas." Self & Society 30, no. 1 (April 2002): 17–26. http://dx.doi.org/10.1080/03060497.2002.11086126.

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Borah, Dr Bishnu. "Selfless Person in Vaibhāṣika: Refutation of Pudgalavādins and Tirthikas Theory of Self." Restaurant Business 118, no. 12 (December 5, 2019): 105–13. http://dx.doi.org/10.26643/rb.v118i12.13077.

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Vaibhaṣika developed a selfless concept of person which is a collection of aggregates. That person is not a distinct entity, but a collection of aggregates. For them self is only an idea (vijñaptisat) that is compound of skandhas and has no reality apart from them. Rejecting the Pudgalvādins and Nyāya-Vaiśeṣika view about self, Vaibhāṣika holds that all phenomena are selfless. They argue that if self is conceived as person, it has to independently identified, but there is nothing exist apart from the aggregates. Suffering arises from the mistaken view of the collection of impermanent aggregates.

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Giles, Todd. "“No Permanent Home”: The Five Skandhas and Philip Whalen’s “The Slop Barrel”." Philosophy and Literature 37, no. 2 (2013): 405–20. http://dx.doi.org/10.1353/phl.2013.0020.

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Gouveia, Ana Paula Martins, and Gregory Hillis. "PRÁTICAS ORACULARES TIBETANAS: O CASO DO ORÁCULO NECHUNG." Debates do NER 1, no. 25 (August 20, 2014): 291. http://dx.doi.org/10.22456/1982-8136.49732.

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Desde o tempo das práticas animistas/xamânicas nativas do Tibete pré-buddhista, a mediunidade tem sido difundida e exercido muita influência nos países da região do Himalaia. O presente artigo propõe-se a investigar o que acontece com a identidade do médium durante o período de transe, uma questão particularmente significativa no contexto do buddhismo tântrico que domina a região cultural do Tibete. Pretendemos então analisar o deslocamento temporário da identidade do oráculo, utilizando conceitos tradicionais deste contexto, a crítica buddhista de “pessoa” (skandhas), e a concepção filosófica de vacuidade ( !nyat") e do “não-eu” (an"tman). Para tentar obter uma possível resposta a essa pergunta, vamos nos concentrar principalmente no oráculo Nechung, que é o oráculo do Estado Tibetano.

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Auinger, Thomas. "Die fünf Daseinsgruppen (skandhas) in Abhebung zu Platons Auffassung der Sinnes- und Seelentätigkeit." Interdisciplinary Journal for Religion and Transformation in Contemporary Society – J-RaT 3, no. 1 (January 16, 2017): 308–22. http://dx.doi.org/10.14220/jrat.2017.3.1.308.

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Auinger, Thomas. "Die fünf Daseinsgruppen (skandhas) in Abhebung zu Platons Auffassung der Sinnes- und Seelentätigkeit." Interdisciplinary Journal for Religion and Transformation in Contemporary Society 3, no. 1 (December 17, 2017): 308–21. http://dx.doi.org/10.14220/23642807-00301014.

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Hoang, Nguyen Quy. "The Doctrine of Not-self (anattā) in Early Buddhism." International Review of Social Research 9, no. 1 (June 1, 2019): 18–27. http://dx.doi.org/10.2478/irsr-2019-0003.

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Abstract Anattā or the Not-Self is a very important concept of Buddhism, which distinguishes it from other religions. there are some ways to explain this doctrine and many debates were happened between Buddhist schools and between Buddhists and the Brahmanists on this issue. Early Buddhism analyse that self is the combination of five aggregates (skandhas), and each of them is not the self. Based on this explanation, Buddhists think wrongly that anattā is ‘No-self. Deeply understand and practice of the not-self concept will help practitioners of Buddhism to be free from all sufferings. So, one needs to have a clear understanding on this concept. The purpose of this paper is to present a comprehensive view of Not-self (anattā) doctrine in Early Buddhism. All its related aspects are presented in succession. This article investigates the doctrine of anattā, it is also examined with other related doctrines in Early Buddhism. By analyzing method, the meaning of Not-self (anattā) in Early Buddhism is proposed by the author. (//https:www.abebooks.de/buchsuchen/titel/anatta/)

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Choi, Kyung Ah. "The Mind-Body problem in Abhidharma Buddhism: Centered on Sarvāstivāda tradition." Korean Institute for Buddhist Studies 60 (February 28, 2024): 9–41. http://dx.doi.org/10.34275/kibs.2024.60.009.

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The discourse concerning nāmarūpa stands as one of the most vigorously debated topics within Buddhism. In contrast to the rigid adherence to the concept of the eternal self in Indian orthodox philosophy, Buddhists found themselves compelled to address the intricacies of the body and mind in the context of life. Notably, Sarvāstivādin formulated a systematic framework that intricately scrutinized nāmarūpa, laying the groundwork for Mahāyāna Abhidharma. This study delves into the interplay between matter and body, as well as body and mind, as elucidated in Abhidharma treatises, with a specific focus on Mahābhūta and upādāyarūpa. Although mentioned in the Nikāyas alongside Mahābhūta as part of the definition of rūpa, upādāyarūpa lacked explicit elucidation. According to these treatises, while the other four skandhas pertain to mental functions, rūpa encompasses the fundamental constituents of matter, the five physical sense organs, and their corresponding objects. The concept of rūpa of the five aggregates extends beyond the physical body to encompass the material and immaterial objects perceived in the external world. Rūpa even encompasses the object and action the moment the senses come into contact with it, thereby serving to bridge the gap between body and mind. Within the framework of Sarvāstivādin, elucidation on the nature of mind, its actions, and individual self-identity is complemented through various avenues such as rūpa, citta, caitta, citta-viprayukta-saṃskāra, asaṃskṛta, resulting in the formation of a sentient being. Ultimately, the analysis of nāmarūpa reflects the Abhidharma's view of the inseparability of material and mental processes.

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Rade, Katja, and Stephan Schöning. "Handelsrechtliche Rückstellungen für ungewisse Verbindlichkeiten - Der Dieselgate-Skandal." WiSt - Wirtschaftswissenschaftliches Studium 49, no. 7-8 (2020): 54–62. http://dx.doi.org/10.15358/0340-1650-2020-7-8-54.

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Die Lösung bezieht sich auf die in WiSt, Nr. 6/2020 , S. 56 ff. veröffentlichte Fallstudie. In Teil 2 werden zunächst die allgemeinen Kriterien der abstrakten Passivierungsfähigkeit in Verbindung mit dem Dieselgate-Skandal diskutiert und die daraus resultierenden unterschiedlichen Zahlungs- und Leistungsverpflichtungen der Volkswagen AG aufgezeigt. In der Lösung zum Aufgabenteil c) erfolgt die Prüfung der drei handelsrechtlichen Ansatzkriterien für Verbindlichkeitsrückstellungen nach § 249 Abs. 1 S. 1 HGB im Zeitablauf unter Verwendung des Phasenschemas des Dieselgate-Skandals in Tab. 1. Mögliche Unterschiede in der handels- und steuerrechtlichen Betrachtungsweise sind Gegenstand des Aufgabenteils d). Die Fallstudie schließt mit einer kritischen Würdigung der Ergebnisse, die auch die rechnungswesenbezogene Einbindung der Volkswagen AG in den Volkswagen Konzern umfasst.

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Belkin, Alexey I., and Eugenie V. Mochalov. "On the Question of Social and Philosophical Analysis of Anthropologic Conception of the Holy Books of the World Religions." Humanitarian: actual problems of the humanities and education 22, no. 2 (June 30, 2022): 160–75. http://dx.doi.org/10.15507/2078-9823.058.022.202202.160-175.

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Introduction. The practical significance of the anthropological concept of the sacred books of world religions is outlined. Four issues are identified, due to which the system of ideas of a concept of a person is reflected in the sacred text, and which are relevant in modern society. Materials and Methods. The object and subject of research are determined, and the main sources on which the research is based are indicated. The main methods are textological, historical hermeneutics, descriptive and comparative historical analysis. Results. The objects of analysis in relation to the Buddhist concept of man are the categories of “samadhi”, “insight”, the doctrine of the five virtues developing in the process of meditation, the doctrine of the essence of the five skandhas. It is shown the influence of these categories on the specifics of solving the main ideological problem – the attitude of a person to the world. In considering the biblical concept of man, the concept of “life” is defined as the key one. The subject of the analysis was the inconsistency of man’s position in the world. It is also shown the importance of ethical teaching for the study of contradictory human nature and determination of the purpose of man. When analyzing the views on the problem of man contained in the Koran, the significance of the idea of human creation and the key importance of the idea of obedience to Allah in understanding the way of life and the system of ethical norms and principles are shown. Discussion and Conclusion. The difference in approaches to the interpretation of the problem of a person in the Tripitaka, the Bible and the Koran is reflected. In Buddhism, the development of supra-natural “subtle principles” through the practice of meditation leading a person to nirvana comes to the fore. In the Christian concept, the fundamental is the idea of the dualism of human existence and the salvation of the soul. Islam develops the concept of initial unconditional obedience to Allah. It is shown the ratio of key categories and ideas related to understanding a person in Buddhism, Christianity and Islam. The attention is drawn to the scope of application of the research results.

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Et al., Sitthiporn Khetjoi. "Socio- Political Education and Women Empowerment in Buddhist Perspective." Psychology and Education Journal 58, no. 1 (January 29, 2021): 1611–14. http://dx.doi.org/10.17762/pae.v58i1.954.

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The purpose of research was to study the socio-political education and women empowerment in Buddhist perspective. The researchers studied and collected the data from Buddhist scriptures, texts, and related document about socio-political education and women empowerment in Buddhist perspective and analyzed by using content analysis. The results indicated that For decades, women have been parts of the supply of cheap, unskilled or semi-skilled labors for the industrial and service sectors. Gender discrimination continues even in the present times. At the same time, the problems of rural and urban lower-class women cannot be ignored. The empowerment of women is one of the solutions to the problems of inequality, subordination and marginalization that women face in the society. However, this kind of empowerment is only partial for all though they have economic and political power, they are kept out of decision making or they are dependent on their husband, father or brother for crucial decisions. Buddhism accepts that every human being, independent of the consideration of sex, gender, class etc. is composed of five elements (Paṇcakkhandhā): namely rupa skandha, samjṇa skandha, vedanā skandha, saṁskāra skandha and vijṇanā skandha. On this basis, Buddhism has advocated the equality between man and women and thus has transcended the gender difference. It treats man and woman equally. Buddhism reflected in the Buddhist scriptures that there is a biological difference between women and men, but they have similar intellectual, mental as well as spiritual capabilities.

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13

Himmah, Elok Faiqoh. "PERSEPSI ETIS MENGENAI SKANDAL ETIKA AUDITOR." In Search 18, no. 1 (April 18, 2019): 105–17. http://dx.doi.org/10.37278/insearch.v18i1.141.

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Tujuan penelitian ini adalah untuk mendapatkan bukti empiris mengenai pengaruh orientasi etis (idealisme dan relativisme) terhadap persepsi mahasiswaakuntansi mengenai skandal etis auditor dengan model penelitian yang dikembangkanoleh Comunale et al(2006). Hasil analisis dalam penelitian ini menunjukkan bahwaidealisme berpengaruh terhadap persepsi mahasiswa akuntansi mengenai skandal etis auditor . Sedangkan, variabel relativisme berpengaruh terhadap persepsi mahasiswa akuntansi mengenai skandal etis auditor

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14

Steinmüller, Peter. "Psychogramm eines Skandals." VDI nachrichten 75, no. 22 (2021): 26. http://dx.doi.org/10.51202/0042-1758-2021-22-26-2.

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15

Falker, Gerrit-Milena. "NGS-Methode half im Fall Ferrero und Wilke." Lebensmittel Zeitung 75, no. 8 (2023): 22. http://dx.doi.org/10.51202/0947-7527-2023-8-022.

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Vergangene Woche gab es ein behördliches Fazit zu Ferreros Salmonellen-Skandal und Anklagen im Wilke-Skandal. Beides Belege für die Relevanz der „Genomsequenzierung“ und die Wichtigkeit eines klugen Rückrufmanagements.

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Khatimah, A. Nur Khusnul, and Hera Fasirah. "PROSES AFIKSASI DALAM KASUS SKANDAL BURON ISTIMEWA: KAJIAN MORFOFONEMIK." Neologia: Jurnal Bahasa dan Sastra Indonesia 4, no. 1 (March 1, 2023): 124. http://dx.doi.org/10.59562/neologia.v4i1.44446.

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Abstrak: Analisis Proses Afiksasi dalam Kasus Skandal Buron Istimewa: Kajian Morfofonemik. Penelitian ini bertujuan mendeskripsikan: (1) Untuk mengetahui apa saja jenis-jenis proses morfofonemik afiksasi yang terdapat dalam berita skandal buron istimewa. (2) Untuk mengetahui bagaimana bentuk-bentuk proses morfofonemik afiksasi dalam berita skandal buron istimewa. Penelitian ini menggunakan jenis penelitian kualitatif bersifat deskriptif. Fokus penelitian adalah jenis penilaian proses, jenis proses morfofonemik afiksasi dan bentuk proses morfofonemik afiksasi dalam berita skandal buron istimewa. Desain penelitian deskriptif dengan analisis konten. Data penelitian bersumber dari berita harian kompas.com yang berjudul “Istimewanya Djoko Tjandra Sejak Berstatus Buron, hingga Dapat Potongan dan Remisi”. Teknik pengumpulan data penelitian, yaitu: Melakukan pembacaan dan Melakukan pencatatan terkait data yang termasuk dalam kategori yang dibutuhkan. Instrumen utama penelitian adalah peneliti sendiri. Hasil penelitian mengungkapkan bahwa terdapat berbagai macam proses morfofonemik afiksasi dalam berita kasus buron istimewa yang ditulis oleh berita harian kompas.com

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Sylqa, Driton, and Galina Zaharieva. "THE KNOWING-DOING GAP OF INTELLECTUAL CAPITAL IN MULTINATIONAL COMPANIES - CASE STUDY: SKANDIA GROUP." Knowledge International Journal 31, no. 1 (June 5, 2019): 281–86. http://dx.doi.org/10.35120/kij3101281s.

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This paper aims to research the possibilities of the gap between knowing-doing in companies that implement the concept of Intellectual Capital (IC). Skandia is the best sample of IC concept and will provide a lot of useful information to conduct the respective project. As a multinational company, Skandia group, develops activities around the globe, and is the pioneer in implementing the concept of IC. Hence, it was chosen to be the subject of this case study research. The research includes interviews, with several people in different positions, in each management level into which every interview is interpreted through hermeneutic approach in order to achieve a better understanding of the phenomenon of the study. The research were made within different offices of company in various cities in Sweden. The study applies the descriptive case study approach, whilst investigated the possibility of gaps of IC between Knowing-Doing. The research shows that the concepts of IC and knowing-doing gap, could be found in headquarters of Skandia to a large extent, and this way basic assumption about a possible gap was verified. The implementation of IC within Skandia and its employees is for sure not completed yet. Also the shareholders are not convinced by the concept if one looks at Skandia´s performance on the stock markets. Nevertheless it offers a rhetorically positive way to tackle future challenges. In that respect this study got a deeper understanding concerning Skandia and IC. The research made many things visible that were not seen in the literature so far.

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Chariri, Anis. "THE RELEVANCE OF FORENSIC ACCOUNTING IN DETECTING FINANCIAL FRAUDS." Jurnal Organisasi dan Manajemen 3, no. 2 (April 4, 2020): 81–88. http://dx.doi.org/10.33830/jom.v3i2.790.2007.

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Berbagai skandal akuntansi telah mendorong munculnya perdebatan yang menanyakan kemampuan akuntansi dalam menyediakan informasi keuangan yang bermanfaat. Masyarakat luas juga mulai mempermasalahkan peranan auditor, regulasi dan mekanisme tata kelola perusahaan dalam mendeteksi kemungkinan terjadinya kecurangan keuangan. Penulis berpendapat bahwa kurang independennya auditor, lemahnya penegakan hukum, dan ketidakmampuan mekanisme tata kelola perusahaan dalam memonitor perilaku manajer merupakan faktor utama yang mendorong terjadinya skandal akuntansi di berbagai negara. Untuk mencegah skandal sejenis, masyarakat luas sebenarnya memerlukan forensic accounting. Atas dasar hal tersebut, forensic accounting sudah seharusnya dipertimbangkan sebagai bagian dalam mendesain kurikulum akuntansi dan menjadi area penelitian di Indonesia.

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Manggong, Lestari. "ANALISIS NARATOLOGIS SKANDAL AKSI KORUP PRESIDEN DONALD TRUMP DALAM SURAT KABAR DARING AMERIKA DAN INTERNASIONAL." Metahumaniora 9, no. 3 (February 12, 2020): 299. http://dx.doi.org/10.24198/metahumaniora.v9i3.25594.

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Skandal aksi korup Presiden Donald Trump menyeretnya ke pemakzulan yang diputuskan oleh Dewan Perwakilan Rakyat Amerika Serikat pada tanggal 18 Desember 2019. Tulisan ini membahas skandal aksi korup Presiden Trump sebagaimana dipaparkan dalam tiga kolom opini di koran daring The Washington Post, The Washington Times, dan Reuter. Dengan mengadaptasi analisis naratologis Berning (2011), pembahasan atas ketiga kolom opini tersebut dilakukan dengan cara menyikapi ketiga produk jurnalisme tersebut sebagai produk naratif, dengan memperhatikan jenis fokalisasi dan jenis narasinya. Tulisan ini pada akhirnya menyediakan simpulan berupa pandangan tentang bias politik dalam dua koran daring Amerika dan satu koran daring internasional tersebut tentang pemberitaan skandal aksi korup Presiden Trump.

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Manggong, Lestari. "ANALISIS NARATOLOGIS SKANDAL AKSI KORUP PRESIDEN DONALD TRUMP DALAM SURAT KABAR DARING AMERIKA DAN INTERNASIONAL." Metahumaniora 9, no. 3 (February 12, 2020): 299. http://dx.doi.org/10.24198/mh.v9i3.25594.

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Skandal aksi korup Presiden Donald Trump menyeretnya ke pemakzulan yang diputuskan oleh Dewan Perwakilan Rakyat Amerika Serikat pada tanggal 18 Desember 2019. Tulisan ini membahas skandal aksi korup Presiden Trump sebagaimana dipaparkan dalam tiga kolom opini di koran daring The Washington Post, The Washington Times, dan Reuter. Dengan mengadaptasi analisis naratologis Berning (2011), pembahasan atas ketiga kolom opini tersebut dilakukan dengan cara menyikapi ketiga produk jurnalisme tersebut sebagai produk naratif, dengan memperhatikan jenis fokalisasi dan jenis narasinya. Tulisan ini pada akhirnya menyediakan simpulan berupa pandangan tentang bias politik dalam dua koran daring Amerika dan satu koran daring internasional tersebut tentang pemberitaan skandal aksi korup Presiden Trump.

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21

KANGYONGKI. "Emptifying Panca-skandha in Gerald Vizenor’s Chancers." English & American Cultural Studies 16, no. 4 (November 2016): 1–23. http://dx.doi.org/10.15839/eacs.16.4.201611.1.

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22

Chevallier, Marc. "Volkswagen : der Skandal." Alternatives Économiques N° 350, no. 10 (October 1, 2015): 76. http://dx.doi.org/10.3917/ae.350.0076.

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Andresen, Ulf. "Skandal im Sperrwirkungsbezirk." UbG - Die Unternehmensbesteuerung 13, no. 12 (December 1, 2020): 685–89. http://dx.doi.org/10.9785/ubg-2020-131204.

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Pörksen, Bernhard. "Wahrheit und Skandal." Konfliktdynamik 8, no. 1 (2019): 12–15. http://dx.doi.org/10.5771/2193-0147-2019-1-12.

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Steele, Scott. "Skandan Shanmugan, MD." Clinics in Colon and Rectal Surgery 32, no. 03 (April 1, 2019): 145–46. http://dx.doi.org/10.1055/s-0038-1676999.

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Kleine-Gunk, B. "Skandal der Sinnlichkeit." gynäkologie + geburtshilfe 17, no. 4 (August 2012): 65. http://dx.doi.org/10.1007/s15013-012-0179-1.

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Kepplinger, Hans Mathias, Peter Eps, and Dirk Augustin. "Skandal im Wahlbezirk." Publizistik 40, no. 3 (September 1995): 305–26. http://dx.doi.org/10.1007/bf03654084.

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Wille, Franz. "Der freiheitliche Skandal." Theater heute 64, no. 3 (2023): 1. http://dx.doi.org/10.5771/0040-5507-2023-3-001.

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Dynowska, Maria. "A contribution to the knowledge of yeasts in Olsztyn lakes." Acta Mycologica 28, no. 1 (August 20, 2014): 61–68. http://dx.doi.org/10.5586/am.1993.008.

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Soares, Thiago Coelho, and Gisele Mazon. "Self-assessment and institutional change drivers based on absorptive capacity." Revista Ibero-Americana de Estratégia 15, no. 4 (December 1, 2016): 77–90. http://dx.doi.org/10.5585/ijsm.v15i4.2419.

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This article aims to verify the implementation of SkandiaNavigator as a management tool in a program of courses Ead as evaluative factor of absorptive capacity. The Skandia Navigator is based on the concept of intellectual capital to coordinate resources, skills and organizational skills, and was used to measure the absorptive capacity of the HEIs regarding the broad sense course Ead. O Skandia Navigator consists of thirty indicators divided into seven areas, and the financial focus on the results occurred and the focus on customers, human resources and processes geared to what happens at the moment in the company. The remaining spots are for the renewal of capacity and development of the organization that would allow a glimpse of the future of the company. We used institutional change drivers in Skandia Navigator as a way to measure the absorptive capacity of the HEIs regarding the broad sense of distance learning. In measuring areas: financial; client; internal processes; renewal and development; human, intellectual capital; and efficiency of intellectual capital, sought to verify the ability of HEI to learn and implement new knowledge. As a result of the research is considered appropriate to use the Skandia Navigator is a tool that can assist in measuring the absorptive capacity of the institution.

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DEVI, LAISHRAM HEMANTAKUMARI. "MAHARAAS: SRI SRI GOVINDAJI TEMPLE AND OTHER LOCAL TEMPLES OF MANIPUR." International Journal of Research -GRANTHAALAYAH 9, no. 2 (March 9, 2021): 299–308. http://dx.doi.org/10.29121/granthaalayah.v9.i2.2021.3654.

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The Maharaas Leela is based on the Raas Panchadhyay of Srimad Bhagavata of Maha Kavi Veda Vyas. Sri Sri Raas Panchadhyay is known as the combination of five adhyays viz. 29th, 30th, 31st, 32nd and 33rd adhyays included in the Dasham (10th) Skandha of the great purana of ‘Srimad Bhagavata’. It is an adhyay composed in description of the Raasleela played by the Lord Sri Krishna with those gopis of Vrindavan who practice the worship of goddess Katyayani. The saint Sukadev, son of the sage Veda Vyas narrated to Parikshit Maharaj the contents of Raasleela in the Dasham skandha of Srimad Bhagavata Mahapurana are enumerated as follows: (A) 29th ADHYAY (Discourse OR PART XXIX) A description of the celebrated Rasa Play of the Lord (B) 30th ADHYAY (Discourse OR PART XXX) The Gopis’ quest for Sri Krsna during the Rasa Play (c) 31st aDHYAY (Discourse OR PART XXXI) The Gopis' song at the Lord's disappearance during the Rasa Play (D) 32nd ADHYAY (DISCOURSE OR PART XXXII) The Lord comforts the Gopis during the Rasa play (E) 33rd ADHYAY (DISCOURSE OR PART XXXIII)

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Burmistrov, Sergey L. "THE CONCEPT OF CLASS (SAMGRAHA) IN EARLY YOGĀCĀRA LOGIC (BASED ON ASANGA’S «ABHIDHARMA-SAMUCCAYA»)." Вестник Пермского университета. Философия. Психология. Социология, no. 1 (2019): 55–66. http://dx.doi.org/10.17072/2078-7898/2019-1-55-66.

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The concept of class (saṃgraha) was introduced in the philosophy of Yogācāra as an element of logical structure of Buddhist discourse for the classification of sets of dharmas (skandha, dhātu, āyatana) rather dharmas themselves. This classification, added to the traditional classification of dharmas by groups (skandha), elements (dhātu) and bases of consciousness (āyatana), provided more detailed classification of states of consciousness according to Buddhist dogmatic principles aimed at the attainment of nirvāṇa. Asanga in the «Compendium of Abhidharma» (Abhidharma-samuccaya) formulates eleven classes defining them by their mutual relations, their relations to time and space and by their emotional aspect relevant to the final enlightenment. Nevertheless they are nothing more than mental constructions formed for more exact description of mind in the perspective of enlightenment. Dharmas are the only reality in Buddhist philosophy, and enlightenment comes when appearance and disappearance of the conditioned dharmas stops and only the unconditional dharma remains. It is the treasure trove, and it is free from affects and determined dispositions. So, classes do not describe the true reality (tathatā) as it is understood in Mahāyāna Buddhism and are but instruments for the transformation of adept’s mind.

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Llopis, Estefanía López. "Skandia America and VAT Grouping in Spain." Intertax 49, Issue 1 (January 1, 2021): 29–38. http://dx.doi.org/10.54648/taxi2021004.

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For the first time since the publication of the Court of Justice of the European Union’s (CJEU’s) decision in Skandia America, a Spanish administrative authority has spoken out explicitly about the impact of such a judgment on Spain. With its resolution, the Spanish administrative authority reopened a closed debate when pointing out that it would be totally inadmissible to reject the application of the Skandia America case to the Spanish legal system only as a result of the particular manner that Article 11 of the VAT Directive has been implemented by the Spanish legislator. This article analyses the problems and doubts concerning the application of the Skandia America judgment to VAT groups constituted under the Spanish VAT Act. To do so, this article performs a three-step analysis. First, the arguments presented by the CJEU to justify its decision in such a judgment are reviewed. Secondly, the author provides a description of the VAT grouping scheme that is applicable in Spain. Finally, the attention is focused on the reasoning offered by the Spanish administrative authority in its resolution to support the fact that the Skandia America judgment is fully applicable to VAT groups located in Spain. EU Law, VAT Directive, VAT grouping, branch, fixed establishment, head office, supply of services, single taxable person, intra-group transaction, principle of subsidiarity.

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ISHIDA, Kazuhiro. "The Dharma-Skandha in the Mahāvibhāśā." Journal of Research Society of Buddhism and Cultural Heritage 2015, no. 24 (2015): L129—L144. http://dx.doi.org/10.5845/bukkyobunka.2015.24_l129.

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Flügel, Thomas. "Schwappt der VW-Skandal ins Krankenhaus?" kma - Klinik Management aktuell 21, no. 05 (May 2016): 67. http://dx.doi.org/10.1055/s-0036-1578128.

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Renner, Moritz. "Staatshaftungsrechtliche Implikationen des Wirecard-Skandals." Zeitschrift für Bankrecht und Bankwirtschaft 33, no. 1 (February 15, 2021): 1–20. http://dx.doi.org/10.15375/zbb-2021-0103.

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Zusammenfassung Im Zusammenhang mit dem Wirecard-Skandal sind die deutschen Aufsichtsbehörden in die Kritik geraten. Das deutsche System der behördlichen Bilanzkontrolle hat sich als weitgehend dysfunktional erwiesen. Insbesondere vor dem Hintergrund unionsrechtlicher Vorgaben können deshalb Staatshaftungsansprüche geschädigter Anleger bestehen. Neben Ansprüchen unmittelbar gegen die BaFin kommt eine Haftung der Bundesrepublik Deutschland sowohl für die fehlerhafte Umsetzung der Transparenz-RL durch den Bundesgesetzgeber als auch für Versäumnisse seitens der Bundesregierung, der BaFin und der Deutschen Prüfstelle für Rechnungslegung e. V. in Betracht.

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Wolff, Stefan. "Ein Skandal ungeahnten Ausmaßes." VDI nachrichten 74, no. 26-27 (2020): 25. http://dx.doi.org/10.51202/0042-1758-2020-26-27-25.

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Spisak, April. "Skandal by Lindsay Smith." Bulletin of the Center for Children's Books 68, no. 11 (2015): 567. http://dx.doi.org/10.1353/bcc.2015.0497.

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Hosseinpour, Jamshid. "Dioxin-Skandal in Belgien." Umweltwissenschaften und Schadstoff-Forschung 11, no. 4 (July 1999): 189. http://dx.doi.org/10.1007/bf03038019.

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Hartmann, B. J., and C. Christmann. "Skandal im Sperrbezirk 2.0?" JURA - Juristische Ausbildung 46, no. 8 (July 1, 2024): 903. http://dx.doi.org/10.1515/jura-2024-2111.

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Khameswary, Indria Kinasih. "Good Corporate Governance dan Kurang Efektifnya Direktur Independen di Indonesia." Gema Keadilan 6, no. 2 (June 30, 2019): 114–36. http://dx.doi.org/10.14710/gk.2019.5332.

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Isu corporate governance menjadi perhatian para pengamat ekonomi setelah terjadinya krisis ekonomi yang melanda Indonesia, yang salah satu penyebabnya adalah kondisi dunia usaha di Indonesia tidak mendukung terciptanya iklim perekonomian yang baik. Penyebab krisis ekonomi di negara-negara Asia, termasuk Indonesia, adalah mekanisme pengawasan dewan komisaris/direksi (board of director) perusahaan tak berfungsi efektif dalam melindungi kepentingan pemegang saham. Selain krisis ekonomi, skandal-skandal perusahaan publik juga mendorong meningkatnya kesadaran para ekonom akan pentingnya penerapan good corporate governance. Kondisi tersebut seolah mengatakan bahwa struktur perusahaan yang polos, yang terdiri dari dewan direksi dan dewan komisaris tanpa disertai adanya direktur dan komisaris yang independen. Board (dewan direksi dan dewan komisaris) memang berperan sentral dalam good corporate governance. Kerangka good corporate governance tergantung hukum, peraturan, lingkungan institusi dan etika komunitas. Untuk mencegah terulangnya kembali krisis ekonomi yang disebabkan oleh gelombang skandal perusahaan, pengadopsian prinsip-prinsip good corporate governance sekaligus penerapannya di suatu negara menjadi sesuatu yang sangat penting. Salah satu unsur kelembagaan dalam konsep good corporate governance yang diharapkan mampu memberikan kontribusi tinggi dalam level penerapannya adalah direktur independen dan juga komisaris independen.

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Bravo Cruz, Néstor Eugenio, Juan Ignacio Oviedo Pino, and Ciro Alirio Figueroa López. "Identificación, medición y valoración del capital humano a partir del modelo Skandia: aplicación en una UCIN." Contaduría Universidad de Antioquia, no. 82 (February 7, 2023): 27–47. http://dx.doi.org/10.17533/udea.rc.n82a02.

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El presente artículo da cuenta de la importancia del capital humano en la gestión organizacional y en este marco lo identifica, mide y valora a partir de la aplicación del modelo Skandia en una unidad de cuidado intensivo neonatal—UCIN—. El análisis se desarrolla bajo una metodología de enfoque mixto y de profundidad aplicada. Se realizó un análisis descriptivo para reconocer la importancia de los intangibles y, de esta manera, identificar las principales características de modelo Skandia aplicables en la valoración del capital humano. Siguiendo los enfoques del modelo, se revisaron diferentes diseños metodológicos de publicaciones previas y se ajustaron para construir los índices. Se concluye en que la adaptabilidad del navegador facilita su aplicación en todo tipo de organizaciones y contribuye a los procesos de gestión integral con resultados visibles a mediano y largo plazo, los cuales le permiten a la administración monitorear y emprender oportunamente acciones cuando se requiera. Para el caso de la UCIN, la aplicación del navegador del modelo Skandia permitió detectar oportunidades de mejora relacionados con el reconocimiento del personal y las modalidades de contratación.

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Margareta, Stefani, and Tanudjaja Tanudjaja. "Kajian Yuridis Putusan Mahkamah Agung No. 2239 K/PID.SUS/2012 Berkaitan dengan Tindak Pidana Perpajakan." Jurnal Hukum Indonesia 3, no. 3 (June 29, 2024): 107–13. http://dx.doi.org/10.58344/jhi.v3i3.1004.

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Skandal manipulasi pajak Asian Agri melibatkan 14 perusahaan perkebunan kelapa sawit yang merugikan negara sebesar Rp 1,26 triliun. Meskipun konsep kejahatan korporasi dan pertanggungjawaban pidana korporasi tidak dikenal secara umum dalam KUHP, namun dalam UU KUP, perusahaan diakui sebagai badan hukum yang dapat dijatuhi sanksi jika melakukan misrepresentasi. Penelitian ini bertujuan untuk mengisi kekosongan literatur yang ada dengan fokus khusus pada perlindungan hukum bagi pemegang saham minoritas yang sakit jiwa dalam perseroan terbatas di Indonesia, dan diharapkan dapat memberikan kontribusi baru yang berharga dalam memperkaya pemahaman mengenai masalah ini. Studi yuridis ini berfokus pada Putusan Mahkamah Agung Nomor 2239 K/PID.SUS/2012 yang berkaitan dengan kasus pajak yang dikenal sebagai skandal manipulasi pajak pertanian Asian Agri. Penelitian ini akan menganalisis konsep pertanggungjawaban pidana korporasi dalam kasus tersebut. Kasus skandal pajak Asian Agri menunjukkan bahwa konsep pertanggungjawaban pidana korporasi dalam sistem hukum Indonesia masih memiliki ruang untuk dikembangkan, terutama terkait jenis sanksi yang dapat dijatuhkan kepada perusahaan. Pemberian sanksi yang lebih tepat bagi korporasi dapat menjadi salah satu upaya untuk meningkatkan kepatuhan pajak di Indonesia.

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Briegleb, Till. "Neue Grenzen der Kunst?" Theater heute 63, no. 8-9 (2022): 44–45. http://dx.doi.org/10.5771/0040-5507-2022-8-9-044.

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Koriakowcewa, Elena. "Семантическое развитие концепта СКАНДАЛ и его деривационные маркеры в русских и польских медиатекстах." Acta Neophilologica 2, no. XXII (December 1, 2020): 55–67. http://dx.doi.org/10.31648/an.5584.

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This article is devoted to the tendencies in the semantics of words скандалand skandal and the derivation with the help of the -gate suffixoid in the modern Russian and Polish mass media discourse being the main environment for the emergence and spreading of scandals. The modern scandal becomes an attention attracting strategy. As a result, new semantic features and a positive connotation appear in the semantics of the words скандал and skandal. The -gate suffixoid is used to derive the terms that may suggest unethical behaviour and a cover-up of scandal, particularly in politics and government.

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Saavedra García, María Luisa, and Luis Jorge González Díaz. "Las TI y su relación con la Creación de Valor: Una aplicación empírica en México." Fórum Empresarial 16, no. 2 Invierno (December 30, 2011): 19–41. http://dx.doi.org/10.33801/fe.v16i2.3742.

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Este trabajo consiste en la aplicación empírica del modelo Skandia a un grupo de empresas de servicios de gas, para la determinación del valor del Capital Intelectual, específicamente todo lo relacionado con las Tecnologías de Información. La investigación se desarrolló aplicando el método de caso. Los principales hallazgos de este trabajo son: a) que sí es posible determinar el valor de las Tecnologías de Información, adaptando el modelo Skandia, y b) que podría existir una relación directa positiva entre el valor de las Tecnologías de Información y la Creación de Valor, medida en los términos del Valor Económico Agregado.

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Mühlnikel, Ingrid. "„Meine Patienten haben noch nicht protestiert”." kma - Klinik Management aktuell 17, no. 08 (August 2012): 6. http://dx.doi.org/10.1055/s-0036-1576555.

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Kandler, Philipp, and Stefan Rinke. "Chilenische Reaktionen auf die Colonia Dignidad vor dem Militärputsch." Historische Zeitschrift 314, no. 3 (June 1, 2022): 630–66. http://dx.doi.org/10.1515/hzhz-2022-0015.

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Zusammenfassung Die Sektensiedlung „Colonia Dignidad“ beschäftigt die deutsche und chilenische Öffentlichkeit seit fast 60 Jahren. Eine wissenschaftliche Beschäftigung mit dem Thema steht allerdings noch am Anfang. Anhand unveröffentlichter Archivquellen analysiert dieser Artikel den ersten großen Skandal um die Sekte 1966–1968, in dem auch die Deutsche Botschaft in Santiago eine Rolle spielte. In Chile erregte dieser Skandal große öffentliche Aufmerksamkeit und führte zu staatlichen Untersuchungen. Zu einer Sanktionierung der Sekte kam es nicht. Eine Analyse der unterschiedlichen Untersuchungen, der Presseberichterstattung, der Gegenstrategien der Colonia Dignidad und des bisher wenig berücksichtigten politischen Kontexts in Chile ermöglicht es, verschiedene Faktoren zu identifizieren, die es dieser privaten Organisation ermöglichten, ein staatliches Durchgreifen abzuwehren.

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Diener, Hans-Christoph, and Christian Gerloff. "Skandal: Tausende Studien nicht publiziert." InFo Neurologie + Psychiatrie 23, no. 9 (September 2021): 3. http://dx.doi.org/10.1007/s15005-021-2034-1.

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Modeß, Johannes M. "Skandal! In Gottesdienst und Predigt." Göttinger Predigtmeditationen 74, no. 1 (September 23, 2019): 5–12. http://dx.doi.org/10.13109/gpre.2019.74.1.5.

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Journal articles on the topic 'Skandhas'

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