The audience is everyone that needs more shoe space and has lots of shoes because in the small corner it shows the advertisement for a shoe compartment. It appeals to both sexes because there is a ladies shoe as well as a men's shoe in the picture.
The tone of this advertisement is humorous and has a friendly appeal to it showing a work boot inside a ladies shoe. At first one might think that it is a feminist add showing that women can do just as much as men but then after reading the logo and writing on the bottom, its clear to see that the boot is inside another show so that it can fit and make more room for other shoes.
The subject of the add is that now instead of having to overlap and squeeze fit your shoes in your shoe rack, buying an IKEA shoe rack will make your life easier with the amount of storage space and easy accessibility. Also the add claims that the additional space will make the shoes appear neat. (see bottom right picture closely)
The speaker is IKEA. They have their logo on the bottom and also show the rough boot symbolizing their 'IKEA life' which involves building furniture. It also asks, "need space?" meaning IKEA is directly talking to the audience and showing them a solution.
The occasion of this add is to show why you and I both need this IKEA shoe compartment. It has the picture of the double shoe to tell us that we are running out of space and need more room for our "double life." Since it is showing a woman's shoe and a unisex shoe, it can be inferred that this compartment space can hold your daily(job) wear and also special shoes such as the orange wedges that might be worn at parties. The picture at the bottom serves as a reminder and has the price included as well as the brand to show the credibility(logos) and affordability.
The purpose of this add is to get people to purchase IKEA goods and see how much easier their lives would be. The IKEA logo is in the bottom right to show everyone that this is their creation and since IKEA is known to be #1 in DIY's, the analogy of the 'rough' boot and classy wedge goes hand in hand, or "foot in foot" :)The credibility of HEMNES at the bottom shows that IKEA is trustworthy and has good brands. Its showing how you can't go wrong buying IKEA merchandise because not only are they branded but affordable too.