3. Suppose that you read a newspaper editorial condemning the practice of sending documents to Africa on the grounds that this was yet another example of exporting Canadian jobs overseas to low-wage countries. How would you respond? In Canada's business jungle, all tracks lead to Bay Street, whElfe lions of mod&fn industry reign.

Accountants keep Bay Street's books, but the heat is on to keep better books. Accountants don't like people who bring in shoeboxes full of receipts and then ask the accountant to organize them. Instead, accountants want the material organized before they try to do any calculations. But all this organizing costs money, and small- and mid-sized businesses don't usually have the money to pay for it.

For George Wall, of Wall &Associates, finding enough casual workers to do data organization and entry was a big challenge. He had to pay them up to $20 an hour, and that service was too pricey for many of his clients. But what if Wall could find workers who would do this work for one-tenth the hour1y wage he had to pay people in Toronto? He found the solution by adopting global outsourcing.

It works like this: When that shoebox arrives, each piece of paper is first fed into a high-speed scannElf, then stored on a server, and then sent to the internet.

While Bay Street sleeps, the material is sent to Kampala, Uganda, where the data are keyed in by African accountants who are paid only about $1 a day.