The Register reports:
http://www.theregister.co.uk/2006/05/04/borland_jobs_cuts/

"Borland is cutting 20 per cent of its workforce, with the axe falling
heaviest in sales and marketing, under a restructuring designed to
focus on profitable markets.

The company is releasing 300 workers, mainly in "go to market"
activities, with plans to shutter offices in at least some of the 29
countries it currently operates in. Details are yet to be finalized,
but closures will be based on the size and revenue potential for
Borland's Application Lifecycle Management (ALM) business. ALM will be
Borland's main focus once its 20-year-old integrated development
environment (IDE) business has been spun out."

This was to be expected: if you carve out DevCo into a profitable unit
(30% of sales, 20% of cost) from a break-even total, the remainder must
be losing money. This cut balances the books again.