The document discusses offshoring and outlines its advantages and disadvantages. It provides details about a case study of a British company considering offshoring some operations to reduce costs. Specifically, it notes that (1) offshoring involves allocating business processes to external specialists in other locations to access cheaper labor without compromising quality, (2) the British company was seeing increasing costs and wanted to move to a low-cost region but faced opposition, and (3) recommendations included keeping headquarters in London, producing in a low-cost country, and branding goods as "Design in England, Made in Malaysia" to address reputation concerns.