For the IC design group the R and D indicator shows positive relations on pretax profit EPS and EVA;The significant level is much higher than that of the plastic industry.

• 半导体IC设计类股中的研究发展经费的投入的指标与税前净利、每股盈馀和经济附加价值变数间具有显著正向相关，其显著性大于塑化类股。