Rafael Prikladnicki,  Jorge Luis Nicolas Audy. 

Distributed software development has been evolved based on the selection of certain business models. Among the existing models, the offshore outsourcing is one of the best known. But in the last years, it has been observed an increasing on the creation of subsidiaries of companies located in a different country, to provide software development services, in a business model known as internal offshoring. In this context, the purpose of this paper is to present a set of attributes and their evolution in the internal offshoring environment, from the perspective of the subsidiaries. Preliminary results indicate an interesting evolution in the practices of these companies, which sometimes is not ideal, and can compromise the projects performance.

http://www.lbd.dcc.ufmg.br:8080/colecoes/wdds/2007/006.pdf

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