Neural network computer systems, which mimic some of the characteristics of the human brain, have been developed and may offer an alternative method for estimating the allowance for bad debt. These systems can predict what events may happen, analyze what did happen, and adjust the factor weights...

Currently, one of the most widely discussed topics is offshoring. For many executives in the technology sector, the combination of low wages and faster work flow has made offshoring a necessity in protecting their competive edge. In this work, we provided our supplementary view why many...