Abstract
Mergers and acquisitions (M & A) is important trade activity on business market all the time. In Taiwan, mergers and acquisitions activity also become more popular by the rise of technological industry and the changes of banking business since 1990. Than, Taiwan government make a specific law for aquistion and merger in 2002. There are many reference and rules to be followed about how to select and evaluate the target of M & A. The key factor of a successful M & A is business culture integration, but there is no standar fomula for management after M & A. The difference of business culture is often a very important threat for management after M & A, no good management will caused conflict and some costs or loss in organizes. Because the individuals of aquistion and merger are different, including company background, thinking way and business culture, so it is seem difficult to produce management formula. The issue was discussed in some documents, and there were propose for the issue, but can these suggestions be really applied to the practice? For this reason, this research selects two cases of IC semiconductor and TFT-LCD that UMC merges silicon and AUO merger Cando, to probe into it while the practice integration, and want to get some propose and conclusion of this research.