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quality standards further demonstrates the substantiality of the
assembly operations conducted by each of those corporations.
Respondent also contends that the assembly operations at
issue did not require a sufficient investment in physical capital
to be substantial in nature. Although we agree with respondent
that the respective sunglass assembly operations conducted by B&L
Ireland and B&L Hong Kong did not require a large investment in
physical capital, her contention ignores the fact that those
operations required a substantial investment in human capital in
order to produce quality sunglasses. Without a trained and
experienced workforce, neither B&L Ireland nor B&L Hong Kong
would have been able to produce quality sunglasses that met B&L's
quality standards. In fact, both B&L Ireland and B&L Hong Kong
experienced significant quality problems during their respective
first years of operation. Those operations could not readily be
relocated since they were dependent on a trained and experienced
workforce. In fact, the IDA considered B&L Ireland's sunglass
assembly operations to create jobs of a sufficiently permanent
nature to warrant the issuance of training grants to compensate
B&L Ireland for the period during which its employees were not
efficient at producing quality sunglasses.
Respondent further contends that the actual assembly of
sunglasses by B&L Ireland and by B&L Hong Kong did not require
substantial amounts of time to accomplish and therefore cannot be
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