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Here \\(S\\)-\\textbf{FxAct} consists of unitary left \\(S\\)-acts \\({_SM}\\) such that the canonical \\(S\\)-homomorphism \\(\\Gamma_M:S\\otimes S({_SS},{_SM})\\) defined by \\(s\\otimes t\\alpha\\mapsto (st)\\alpha\\) is an isomorphism and \\({_SM}\\) is called unitary if \\(SM=M\\). A semigroup \\(S\\) which is unitary as a left \\(S\\)-act, i.e. fulfills \\(S=S^2\\) is called factorizable.   A six-tuple \\(\\langle R,S,{_RP_S},{_SQ_R},\\langle , \\rangle,[, ]\\rangle\\) is said to be a unitary Morita context, where \\(R\\) and \\(S\\) are factorisable semigroups, \\({_RP_S}\\) and \\({_SQ_R}\\) are unitary \\(R\\)-\\(S\\)- and \\(S\\)-\\(R\\)-biacts respectively, \\(\\langle , \\rangle\\) is an \\(R\\)-\\(R\\)-morphism of \\(P\\otimes{_SQ}\\) into \\(R\\), and \\([, ]\\) is an \\(S\\)-\\(S\\)-morphism of \\(Q\\otimes{_RP}\\) into \\(S\\) such that the following hold: 1. \\(\\langle p,q\\rangle p'=p[q,p']\\) 2. \\(q\\langle p,q'\\rangle=[q,p]q'\\).   The author calls two semigroups \\(R\\) and \\(S\\) strongly Morita equivalent if there exists a unitary Morita context such that \\(\\langle , \\rangle\\) and \\([, ]\\) are surjective. It is proved that strong Morita equivalence implies Morita equivalence. A semigroup is called a sandwich semigroup if there exists a set of idempotents \\(E\\) in \\(S\\) such that \\(S=SES\\). If \\(R\\) and \\(S\\) are sandwich semigroups which are strongly Mority equivalent, then the subcategories of principal projectives are equivalent and the cardinalities of sets of regular \\(D\\)-classes of \\(R\\) and \\(S\\) are equivalent. If \\(e,f\\in R\\) are idempotent, then there exist idempotents \\(e',f'\\in S\\) such that \\(eRf\\) and \\(e'Sf'\\) are isomorphic semigroups.   Let \\(R\\) be a semigroup and \\({_RP}\\), \\(Q_R\\) be left and right \\(R\\)-acts respectively and \\(\\langle , \\rangle:{_RP}\\times Q_R\\to R\\) a mapping such that \\(\\langle rp,q\\rangle=r\\langle p,q\\rangle\\) and \\(\\langle p,qr\\rangle=\\langle p,q\\rangle r\\) for \\(p\\in P\\), \\(q\\in Q\\), \\(r\\in R\\). Then the tensor product \\(Q_R\\otimes{_RP}\\) becomes a semigroup with respect to the product \\((q\\otimes p)(q'\\otimes p')=q\\otimes\\langle p,q'\\rangle p'\\). This semigroup is called the Morita semigroup over \\(R\\) defined by \\(\\langle , \\rangle\\).   It is proved that \\(Q_R\\otimes{_RP}\\) is strongly Morita equivalent to \\(R\\) if \\(R\\) is factorizable, \\(P\\) and \\(Q\\) are unitary and \\(\\langle , \\rangle\\) is surjective. As an application the author shows that a completely 0-simple semigroup gives rise to a Morita context. Then using the result of a former paper of the author (cited as [14]) that a completely 0-simple semigroup is Morita equivalent to a group with 0, he gets a new proof of the classical Rees structure 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