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Income Taxes (Tables)

12 Months Ended

Dec. 28, 2012

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The provision for income taxes consists of the following (in thousands):

		2012				2011				2010
Current tax provision:
U.S. federal		$	—			$	—			$	—
State			11				13				13
Foreign			1,125				1,012				602
Total current provision			1,136				1,025				615
Deferred tax provision:
U.S. federal and state			—				—				—
Foreign			108				331				(183	)
Total deferred provision			108				331				(183	)
Provision for income taxes		$	1,244			$	1,356			$	432

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

The provision (benefit) for income before taxes differs from the amount computed by applying the statutory federal income tax rate to income before taxes as follows (in thousands):

		2012								2011								2010
Computed provision for taxes based on income at statutory rate			34.0	%		$	(176	)			34.0	%		$	919				34.0	%		$	(1,252	)
Increase (decrease) in taxes resulting from:
Permanent differences			(7.9	)			41				1.4				37				(0.9	)			33
State minimum taxes, net of federal income tax benefit			(1.4	)			8				0.3				9				(0.2	)			9
Stock options			(56.0	)			290				—				—				—				—
State tax benefit			9.2				(48	)			(4.3	)			(116	)			5.6				(207	)
Tax rate difference due to foreign statutory rate			(43.8	)			227				(19.7	)			(529	)			5.7				(208	)
Foreign tax benefit			3.1				(16	)			11.6				312				3.7				(137	)
Foreign earnings not permanently reinvested			(223.4	)			1,158				29.1				788				—				—
Foreign dividend withholding			(22.1	)			114				5.5				147				(12.0	)			440
FAS 123R			—				—				—				—				(23.7	)			873
Expiration of charitable contribution carryover			(16.1	)			83				—				—				(0.2	)			6
Other			1.1				(6	)			1.4				37				0.4				(13	)
Valuation allowance			83.2				(431	)			(9.2	)			(248	)			(24.1	)			888
Effective tax provision rate			(240.1	)%		$	1,244				50.1	%		$	1,356				(11.7	)%		$	432

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Significant components of the Company's deferred tax assets (liabilities) as of December 28, 2012 and December 30, 2011 are as follows (in thousands):

		2012				2011
Current deferred tax assets (liabilities):
Allowance for doubtful accounts and sales returns		$	89			$	90
Inventories			190				270
Accrued vacation			534				490
Other			(111	)			(110	)
State taxes			3				3
Accrued legal judgment and other accrued expenses			187				211
Valuation allowance			(1,331	)			(1,426	)
Total current deferred tax liabilities		$	(439	)		$	(472	)
Non-current deferred tax assets (liabilities):
Net operating loss carryforwards			51,533				51,334
Stock-based payments			1,602				1,311
Business, foreign and AMT credit carryforwards			844				788
Capitalized R&D			605				597
Contributions			58				160
Pensions			877				812
Depreciation and amortization			202				54
Foreign tax withholding			(885	)			(711	)
Foreign earnings not permanently reinvested			(5,783	)			(4,789	)
Other			11				33
Valuation allowance			(49,762	)			(50,145	)
Total non-current deferred tax liabilities		$	(698	)		$	(556	)

Schedule Of Tax Years [Table Text Block]

The following tax years remain subject to examination:

Significant Jurisdictions		Open Years
U.S. Federal		2009 – 2011
California		2008 – 2011
Switzerland		2010 – 2011
Japan		2008 – 2011

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

Income (loss) from continuing operations before provision for income taxes is as follows (in thousands):

		2012				2011				2010
Domestic		$	(2,967	)		$	(2,145	)		$	(4,732	)
Foreign			2,448				4,849				1,051
		$	(519	)		$	2,704			$	(3,681	)

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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