Turnkey Services is an application service provider that offers payroll and tax preparation services for hundreds of businesses in the Midwest. The firm is considering a major expan-sion into accounting and financial services, and is looking into the possibility of supporting this move by hiring IT subcontractors in several foreign countries. Peter Belmont, Turnkeys president, has asked you to help him reach a decision. Specifically, he wants you to cite the pros and cons of offshore outsourcing. He expects you to perform Internet research on this topic, and he wants you to present your views at a meeting of Turnkey managers next week.