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ilability, and business environment. The study team assigned weights reflecting the drivers of off-shoring decisions based on A.T. Kearney research and engagement experience. Because cost advantages have been the primary impetus behind off shoring, financial factors constitute 40 percent of the total index weight. People skills and availability and business environment each received a 30 percent weighting. Cost advantages and a large workforce Brazil's strong points.

IKEA has responded to national needs and cultural sensitivity issues. This has been a challenge for IKEA, but IKEA is meeting these challenges by finding a balance between country level autonomy and centralized intervention. To maintain service, quality and logistic standards, franchisees are audited for performance. The headquarters provides extensive training and operational support to the workers of all kind. The new organization has become flatter and is delegating more responsibility to subsidiaries. In addition, IKEA is committed to social policies to both employees and customers. IWAY provisions include health and safety standards, employee conditions such as access to rest areas and toilets, working hours and a minimum wage. IWAY is enforced worldwide but the criterion varies according to local culture and employment legislation. This is an additional benefit for the Brazilian workforce, where there has been some disparity in working conditions for minorities and women.

IKEA has developed a mentoring program for learning and personal development of both the mentee and mentor with the expectation that by helping people to be partners they will become better employees. The evolution for the program is for IKEA's mentees to become IKEA's future mentors and Partners for Growth to become self-sustaining and seamless with the culture.

IKEA's program is innovative, not only because it is grounded in the values of IKEA's culture, but also because it focuses on personal learning and development. It will help to secure its future as they expand, by creating a diverse group of leaders. Partners for Growth is now entering its second phase and is creating a culture where mentoring is available to all managers at IKEA. IKEA has launched Partners for Growth throughout the organization. Partners for Growth facilitates individual learning, promotes personal and professional growth and development, and has four strategic goals:

Develop Leaders from top to bottom

Support career development across the board

Develop and support diversity through IKEA organization

Strengthen IKEA culture

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