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                                                                   Exhibit 10.31



          SUMMARY OF DIRECTOR AND NAMED EXECUTIVE OFFICER COMPENSATION


I. DIRECTOR COMPENSATION

      Each director of the Company who is not also an employee receives an
annual fee of $35,000, plus reimbursement of expenses incurred in attending
meetings. In addition, members of the Compensation Committee receive an annual
fee of $5,000, members of the Nominating and Corporate Governance Committee
receive an annual fee of $5,000 and members of the Audit Committee receive an
annual fee of $10,000. The Chairman of the Audit Committee also receives an
additional annual fee of $30,000 for his services as Chairman of the Audit
Committee.

      Pursuant to the Company's Director Plan, as amended, each person who is
first elected or appointed to serve as a non-employee director of the Company
automatically is granted an option to purchase 15,000 shares of Common Stock at
the fair market value of the Common Stock on the date of the grant and each
person who is re-elected or continues as a non-employee director at each
subsequent annual meeting of shareholders automatically is granted an option to
purchase 3,000 shares of Common Stock at the fair market value of the Common
Stock on the date of grant. All options granted under the Director Plan become
exercisable one year after the date of grant, except that they become
immediately exercisable upon a "change in control" as defined in the Director
Plan, and, unless terminated earlier by the terms of the option, expire ten
years after the date of grant. Upon the exhaustion of shares available under the
Director Plan, the Company will issue the same number of options under the 2004
equity Incentive Plan to non-employee directors as described above.

      Pursuant to the Company's 2004 Equity Incentive Plan, each non-employee
director automatically receives an annual restricted stock award of 3,000 shares
(4,500 shares in the case of the Audit Committee Chairman). Directors who are
first elected or appointed to the Board at any time other than an annual meeting
of shareholders will receive a prorated restricted stock award upon their
initial election or appointment and will be eligible to receive annual grants of
3,000 shares at each annual meeting of shareholders thereafter. Generally,
restricted stock awards are granted to the non-employee directors for no
additional consideration and all restrictions will lapse one year after the date
of grant or earlier upon a change of control. In lieu of restricted stock
awards, the Company may issue restricted stock units or other equity
compensation available under the 2004 Equity Incentive Plan on similar terms.

      Non-employee directors are reimbursed their out-of-pocket costs in
attending Board and committee meetings.

II. EXECUTIVE COMPENSATION

     The Company's executive officers' compensation is comprised of base salary,
annual incentive compensation, long-term incentive compensation in the form of
stock options, restricted stock awards, restricted stock units or other equity
compensation, and various benefits, including those benefits that are generally
available to all full-time employees of the Company, such as participation in
group medical and life insurance plans and a 401(k) plan. Each of the executive
officers is also granted the use of an automobile leased by the Company at
prices ranging from $1,200 to $1,800 per month or receives a monthly cash
allowance for an equivalent amount. In addition, each of the executive officers
participate in the Company's Executive Salary Continuation Plan that provides
beneficiaries of participants with a salary continuation benefit in the event of
the participant's death while employed by the Company. Mr. Barrist's
compensation also includes the personal use by Mr. Barrist of 25 hours per year
of an aircraft partly owned by the Company.

     Each of the executive officers has an employment agreement with the Company
pursuant to which such officer is paid the minimum base annual compensation set
forth in the agreement subject to such increases as may be approved by the
Company's Compensation Committee. At a minimum, such base salaries are to be
adjusted each year in accordance with changes in the Consumer Price Index for
the Philadelphia area.


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     The Company has an executive officer annual incentive plan, which is not
set forth in a written agreement. If the Company achieves certain performance
goals, including, but not limited to, earnings per share growth, approved by the
Compensation Committee, the Compensation Committee will establish a bonus pool
to be paid out to eligible participants. Each eligible participant's bonus will
be funded from this pool based on the attainment of their personal performance
goals. Each eligible person's maximum bonus potential is based upon a percentage
of that participant's base salary, ranging from 75 percent to 100 percent
depending on their position ("Bonus Percentage"). Eighty percent of the
aggregate amount of bonus to be paid to each participant will be paid in cash
and twenty percent will be paid in restricted stock units. Each restricted stock
unit award will vest and the stock will be issued only upon the occurrence of
any of the following prior to the expiration of the RSU: (i) the second
anniversary of the award date, (ii) a change of control of the Company, as
defined in the 2004 Plan or (iii) the death or disability of the grantee.

     The following table sets forth the current base salaries and Bonus
Percentage of the Company's CEO and each of the executive officers who were
named in the Summary Compensation Table in the Company's Proxy Statement
relating to its 2005 Annual Meeting of Shareholders and/or who are expected to
be named in the Summary Compensation Table in the Company's Proxy Statement
relating to its 2006 Annual Meeting of Shareholders. The salaries set forth
below reflect the CPI adjustment required under the employment agreements that
were made by the Compensation Committee effective as of January 1, 2006.


<TABLE>
<CAPTION>
NAME AND PRINCIPAL POSITION                                 SALARY           BONUS PERCENTAGE
------------------------------------------------------------------------------------------------
<S>                                                               <C>                      <C>
Michael J. Barrist                                                 $739,253                 100%
Chairman of the Board, President and Chief
Executive Officer

Charles F. Burns,                                                  $363,650                  75%
Executive Vice President,
Business Process Outsourcing

Stephen W. Elliott                                                 $311,700                  75%
Executive Vice President, Information
Technology and Chief Information Officer

Joshua Gindin, Esq.                                                $311,700                  75%
Executive Vice President
and General Counsel

Steven Leckerman                                                   $415,600                 100%
Executive Vice President and Chief Operating
Officer - Accounts Receivable Management - North
America

Steven L. Winokur                                                  $415,600                 100%
Executive Vice President,
Chief Financial Officer and Chief Operating
Officer - Shared Services
</TABLE>