[kls]

I don't think it is a one for one, there are a lot of cultural issues to contend with when going off shore. Little things we take for granted as cultural knowledge are not common in other cultures, these macro items filter into software development and we just take it for granted. It is the same reason that if you outsourced the other way, as US team doing development for say India's market, it would have just as high of a risk profile.