The current issue of ASTD's T+D publication contains an article on the importance of cultural analysis in the development of effective global e-learning efforts.
Check it out: http://www.astd.org/TD/Archives/2009/April/0904_Culturally_Accessible_E-Learning.htm
Also .... good white paper
Using Linguistically, Culturally, and Situationally Appropriate Scenarios to Support Real-World Remembering
Check it out: http://www.work-learning.com/Catalog/Documents/Linguistically_Culturally_Situationally_Appropriate_2009.pdf