Retained earnings are cumulative and therefore duplicative of net income and net current assets. Moreover, retained earnings generally represent non-cash shareholder equity and do not represent funds readily available to pay wages.
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Retained earnings are cumulative and therefore duplicative of net income and net current assets. Moreover, retained earnings generally represent non-cash shareholder equity and do not represent funds readily available to pay wages.
Foreign degree equivalency to U.S. master's degree
AAO 为什么未被说服
AAO found the Baruch College evaluations unpersuasive because they failed to explain credit-hour methodology, were not peer-reviewed, and conceded the Indian system omits components of U.S. programs (e.g., electives). AAO preferred EDGE (AACRAO), which peer-reviewed sources indicate the Indian three-year B.S. is comparable to only two to three years of U.S. study and the Indian M.S. is comparable only to a U.S.…
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AAO found the Baruch College evaluations unpersuasive because they failed to explain credit-hour methodology, were not peer-reviewed, and conceded the Indian system omits components of U.S. programs (e.g., electives). AAO preferred EDGE (AACRAO), which peer-reviewed sources indicate the Indian three-year B.S. is comparable to only two to three years of U.S. study and the Indian M.S. is comparable only to a U.S. bachelor's degree. Thus the beneficiary's combined credentials equate to a U.S. bachelor's degree at most, not a master's degree as required by the labor certification.
leading or critical role for organizations or establishments with a distinguished reputation
AAO 为什么未被说服
The evidence did not distinguish the petitioner's instructor role from any other instructor's role at the event, and no evidence showed the organizations had a distinguished reputation. No documentation explained how the petitioner's role within the organizational hierarchy was leading or critical, and counsel's unsupported assertions do not constitute evidence.
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The evidence did not distinguish the petitioner's instructor role from any other instructor's role at the event, and no evidence showed the organizations had a distinguished reputation. No documentation explained how the petitioner's role within the organizational hierarchy was leading or critical, and counsel's unsupported assertions do not constitute evidence.
original contributions of major significance in the field
AAO 为什么未被说服
The reference letters were vague and solicited, failing to identify specific original contributions or how contributions influenced the field at a level of major significance. The petitioner's activities as a skilled instructor and competitor do not equate to original contributions of major significance. No evidence showed widespread adoption of any methods or equipment attributed to the petitioner.
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区分“工作具有原创性”与“原创贡献对整个领域具有重大意义”的证明。
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The reference letters were vague and solicited, failing to identify specific original contributions or how contributions influenced the field at a level of major significance. The petitioner's activities as a skilled instructor and competitor do not equate to original contributions of major significance. No evidence showed widespread adoption of any methods or equipment attributed to the petitioner.
membership in associations requiring outstanding achievements
AAO 为什么未被说服
The certificates show achievement but are not indicative of membership; no documentation was submitted regarding the requirements of the 7th and 8th Dans, no proof of membership in the associations, and no evidence that the associations require outstanding achievements judged by recognized national or international experts. Counsel's unsupported assertions do not constitute evidence.
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The certificates show achievement but are not indicative of membership; no documentation was submitted regarding the requirements of the 7th and 8th Dans, no proof of membership in the associations, and no evidence that the associations require outstanding achievements judged by recognized national or international experts. Counsel's unsupported assertions do not constitute evidence.
membership in associations requiring outstanding achievements
AAO 为什么未被说服
Counsel merely reiterated the memberships and resubmitted background material without submitting evidence that the associations require outstanding achievements.
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Counsel merely reiterated the memberships and resubmitted background material without submitting evidence that the associations require outstanding achievements.
AAO agreed with the director that the beneficiary's three-year Indian bachelor's degree, alone or combined with ICAI certification, does not constitute a foreign equivalent degree to a four-year U.S. baccalaureate. AACRAO EDGE confirms that the ICAI credential is not a degree from a college or university. The evaluations submitted were not persuasive due to lack of methodology and internal inconsistencies.
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AAO agreed with the director that the beneficiary's three-year Indian bachelor's degree, alone or combined with ICAI certification, does not constitute a foreign equivalent degree to a four-year U.S. baccalaureate. AACRAO EDGE confirms that the ICAI credential is not a degree from a college or university. The evaluations submitted were not persuasive due to lack of methodology and internal inconsistencies.