Jim Russell plans to hire new employees in Panama rather than America. It turns out he has some good reasons:
I am about to add a few employees to my computer services company to
assist me in providing on 
line programs for busy executives called
PowerTool Calendar, Contact Manager and Eas2File filing system. I AM
NOT GOING TO HIRE AN AMERICAN. INSTEAD I AM HIRING PEOPLE IN PANAMA.
WHY? Because having been in business in America since 1955, I see my
obligations and legal responsibilities growing almost yearly. Now when
I view an employee, I see a potential law suit, government agency
complaint investigation for labor practices or whatever and a potential
new burden requiring me to pay for his health insurance and an American
who has an “I’m entitled” attitude and unwillingness to work hard at
really pleasing my customers. In the past, my employees were my assets.
Now they are my enemies. All thanks to the government. And as the
government continues to “help people” which inevitably means either
more taxes for me to pay or more inefficiency for me to manage, I have
decided I’ve had enough. There are millions of well educated and
willing to work hard employees all over the world who can do my jobs
well, be appreciative for the job and willing to learn more to be
advanced. All at a cost of about 50% of what I pay in the USA. I can
compete against anyone now. Tell me one more time how the government
can create jobs in America by adding regulations, laws and increasing
taxes. Somewhere along the line I must have missed a memo.