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Income Taxes (Tables)

12 Months Ended

Jan. 03, 2014

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):

		2013			2012			2011
Current tax provision:
U.S. federal (benefit)		$	(121)		$	—		$	—
State			12			11			13
Foreign			721			1,125			1,012
Total current provision			612			1,136			1,025
Deferred tax provision:
U.S. federal and state			—			—			—
Foreign provision			104			108			331
Total deferred provision			104			108			331
Provision for income taxes		$	716		$	1,244		$	1,356

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

The provision 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):

		2013							2012							2011
Computed provision for taxes based on income      at statutory rate			34.0	%		$	379			34.0	%		$	(176)			34.0	%		$	919
Increase (decrease) in taxes resulting from:
Permanent differences			3.2				35			(7.9)				41			1.4				37
State minimum taxes, net of federal income      tax benefit			0.7				8			(1.4)				8			0.3				9
Stock options			—				—			(56.0)				290			—				—
State tax benefit			6.4				71			9.2				(48)			(4.3)				(116)
Tax rate difference due to foreign statutory rate			43.7				487			(43.8)				227			(19.7)				(529)
Foreign tax detriment (benefit)			—				—			3.1				(16)			11.6				312
Foreign earnings not permanently reinvested			(7.7)				(86)			(223.4)				1,158			29.1				788
Foreign dividend withholding			12.5				140			(22.1)				114			5.5				147
Expiration of charitable contribution carryover			0.2				2			(16.1)				83			—				—
Reserve			(10.9)				(121)			—				—			—				—
Other			6.4				71			1.1				(6)			1.4				37
Valuation allowance			(24.2)				(270)			83.2				(431)			(9.2)				(248)
Effective tax provision rate			64.3	%		$	716			(240.1)	%		$	1,244			50.1	%		$	1,356

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

Significant components of the Company's deferred tax assets (liabilities) as of January 3, 2014 and December 28, 2012 are as follows (in thousands):

		2013			2012
Current deferred tax assets (liabilities):
Allowance for doubtful accounts and sales returns		$	21		$	89
Inventories			11			190
Accrued vacation			375			534
State taxes			—			3
Accrued other expenses			105			187
Other			(137)			(111)
Valuation allowance			(741)			(1,331)
Total current deferred tax liabilities		$	(366)		$	(439)
Non-current deferred tax assets (liabilities):
Net operating loss carryforwards			50,409			51,533
Stock-based compensation			2,212			1,602
Business, foreign and AMT credit carryforwards			921			844
Capitalized R&D			525			605
Contributions			57			58
Pensions			731			877
Depreciation and amortization			360			202
Foreign tax withholding			(1,129)			(885)
Foreign earnings not permanently reinvested			(4,992)			(5,783)
Other			(40)			11
Valuation allowance			(50,082)			(49,762)
Total non-current deferred tax liabilities		$	(1,028)		$	(698)

Summary of Income Tax Examinations [Table Text Block]

The following tax years remain subject to examination:

Significant Jurisdictions		Open Years
U.S. Federal		2010 – 2012
California		2009 – 2012
Switzerland		2011 – 2012
Japan		2008 – 2012

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):

		2013			2012			2011
Domestic		$	(2,131)		$	(2,967)		$	(2,145)
Foreign			3,245			2,448			4,849
		$	1,114		$	(519)		$	2,704

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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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-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of income tax examinations that an enterprise is currently subject to or that have been completed in the current period typically including a description of the examination, the jurisdiction conducting the examination, the tax year(s) under examination, the likelihood of an unfavorable settlement, the range of possible losses, the liability recorded, the increase or decrease in the liability from the prior period, and any penalties and interest that have been recorded.

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