$ 777,577

^[1]

$ 933,736

^[1]

$ 794,542

^[1]

492,710

^[2]

579,431

^[2]

495,969

^[2]

284,867

354,305

298,573

Operating expenses:

Salaries and related

205,412

252,785

222,185

Office and general

65,747

69,298

65,185

Marketing and promotion

6,126

7,816

6,943

6,438

6,251

8,184

7,782

720

1,694

Total operating expenses

291,505

336,870

304,191

Operating income (loss)

(6,638)

17,435

(5,618)

Non-operating income (expense):

Other income (expense), net

(635)

(1,143)

(1,278)

254

(44)

4,500

Fee for early extinguishment of credit facility

(563)

Income (loss) from continuing operations before provision for income taxes

(7,019)

16,248

(2,959)

Income (loss) from continuing operations

(1,684)

5,339

1,482

(5,335)

10,909

(4,441)

Income (loss) from discontinued operations, net of income taxes

(244)

Income (loss) from continuing operations (in dollars per share)

(5,335)

10,909

(4,685)

Basic

$ (0.17)

$ 0.35

$ (0.15)

Income (loss) from discontinued operations (in dollars per share)

$ 0.00

$ (0.01)

Net income (loss) - basic (in dollars per share)

$ (0.17)

$ 0.35

$ (0.16)

Diluted

Income (loss) from continuing operations (in dollars per share)

$ (0.17)

$ 0.34

$ (0.15)

Income (loss) from discontinued operations (in dollars per share)

$ 0.00

$ (0.01)

Net income (loss) - diluted (in dollars per share)

$ (0.17)

$ 0.34

$ (0.16)

Weighted-average shares outstanding:

Basic (in shares)

32,060

31,566

29,931

Diluted (in shares)

32,060

31,989

29,931

Comprehensive income (loss):

Foreign currency translation adjustment, net of income taxes

(5,335)

10,909

(4,685)

Other comprehensive income (loss):

2,169

(647)

393

Defined benefit pension plans - unrecognized net actuarial gain (loss) and prior service costs (credit), net of income taxes

(290)

Total other comprehensive income (loss), net of income taxes

1,879

(647)

393

Comprehensive income (loss)

$ (3,456)

$ 10,262

$ (4,292)

[1]

Revenue by geographic region disclosed above is net of any inter-segment revenue and, therefore, represents only revenue from external customers according to the location of the operating subsidiary.

[2]

Direct costs include the direct staffing costs of salaries, payroll taxes, employee benefits, travel expenses and insurance costs for the Company’s contractors and reimbursed out-of-pocket expenses and other direct costs. Other than reimbursed out-of-pocket expenses, there are no other direct costs associated with the Other category, which includes the search, permanent recruitment and other human resource solutions’ revenue. Gross margin represents revenue less direct costs. The region where services are provided, the mix of contracting and permanent recruitment, and the functional nature of the staffing services provided can affect gross margin. The salaries, commissions, payroll taxes and employee benefits related to recruitment professionals are included in selling, general and administrative expenses.

CONSOLIDATED BALANCE SHEETS (USD $) In Thousands, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2011
Current assets:
Cash and cash equivalents	$ 38,653	$ 37,302
Accounts receivable, less allowance for doubtful accounts of $1,167 and $1,772, respectively	107,216	131,489
Prepaid and other	11,543	13,132
Total current assets	157,412	181,923
Property and equipment, net	20,050	17,838
Deferred tax assets, non-current	9,816	8,628
Other assets	6,190	8,157
Total assets	193,468	216,546
Current liabilities:
Accounts payable	9,292	12,025
Accrued expenses and other current liabilities	55,960	74,248
Short-term borrowings	0	3,384
Accrued business reorganization expenses	1,916	858
Total current liabilities	67,168	90,515
Other non-current liabilities	7,853	6,388
Deferred rent and tenant improvement contributions	8,061	4,479
Income tax payable, non-current	3,845	7,807
Total liabilities	86,927	109,189
Commitments and contingencies
Stockholders’ equity:
Preferred stock, $0.001 par value, 10,000 shares authorized; none issued or outstanding
Common stock, $0.001 par value, 100,000 shares authorized; issued 33,100 and 32,776 shares, respectively	33	33
Additional paid-in capital	473,372	470,786
Accumulated deficit	(387,027)	(381,692)
Accumulated other comprehensive income	20,536	18,657
Treasury stock, 79 and 79 shares, respectively, at cost	(373)	(427)
Total stockholders’ equity	106,541	107,357
Total liabilities and stockholders' equity	$ 193,468	$ 216,546

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $) In Thousands, except Share data, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2011
Accounts receivable, less allowance for doubtful accounts	$ 1,167	$ 1,772
Preferred stock, par value (per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, issued
Preferred stock, outstanding
Common stock, par value (per share)	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, issued	33,100,000	32,776,000
Treasury stock, shares	79,000	79,000

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Face amount or stated value per share of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer); generally not indicative of the fair market value per share.

+ References+ Details

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Cash flows from operating activities:
Net income (loss)	$ (5,335)	$ 10,909	$ (4,685)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization	6,438	6,251	8,184
Provision for (recovery of) doubtful accounts	(149)	132	392
Provision for (benefit from) deferred income taxes	(310)	1,272	(223)
Stock-based compensation	2,574	3,221	1,724
Fee for early extinguishment of credit facility	0	0	563
Gains on sale of assets	(558)	0	(3,369)
Other, net	481	131	462
Changes in assets and liabilities:
Decrease (increase) in accounts receivable	27,144	(3,983)	(27,252)
Decrease (increase) in prepaid and other assets	3,448	(202)	(2,789)
Increase (decrease) in accounts payable, accrued expenses and other liabilities	(22,452)	(2,534)	17,366
Increase (decrease) in accrued business reorganization expenses	1,878	(1,801)	(6,031)
Net cash provided by (used in) operating activities	13,159	13,396	(15,658)
Cash flows from investing activities:
Capital expenditures	(8,647)	(6,832)	(3,264)
Proceeds from sale of assets	375	248	81
Proceeds from note and sale of warrants	0	0	6,179
Payment for acquisitions	0	0	(1,856)
Net cash provided by (used in) investing activities	(8,272)	(6,584)	1,140
Cash flows from financing activities:
Borrowings under credit agreements	74,534	237,779	99,914
Repayments under credit agreements	(77,765)	(235,752)	(109,304)
Repayment of capital lease obligations	(443)	0	0
Payment for early extinguishment of credit facility	0	0	(563)
Payment of deferred financing costs	0	0	(1,565)
Proceeds from issuance of common stock, net	0	0	19,167
Purchase of restricted stock from employees	(600)	(388)	(71)
Net cash provided by (used in) financing activities	(4,274)	1,639	7,578
Effect of exchange rates on cash and cash equivalents	738	(672)	399
Net increase (decrease) in cash and cash equivalents	1,351	7,779	(6,541)
Cash and cash equivalents, beginning of the period	37,302	29,523	36,064
Cash and cash equivalents, end of the period	38,653	37,302	29,523
Supplemental disclosures of cash flow information:
Cash payments during the period for interest	333	1,059	1,098
Cash payments during the period for income taxes, net of refunds	$ 2,985	$ 4,046	$ 1,905

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (USD $) In Thousands, unless otherwise specified	Total	Common stock	Additional paid-in capital	Accumulated deficit	Accumulated other comprehensive income (loss)	Treasury stock
Beginning Balance at Dec. 31, 2009	$ 76,260	$ 27	$ 445,541	$ (387,916)	$ 18,911	$ (303)
Beginning Balance (in shares) at Dec. 31, 2009		26,722
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(4,685)			(4,685)
Other comprehensive income (loss), translation adjustments	393				393
Other comprehensive income (loss), pension liability adjustment	0
Issuance of shares		4,830
Issuance of shares	19,116	5	19,111
Purchase of restricted stock from employees		(16)
Purchase of restricted stock from employees	(71)					(71)
Issuance of shares for 401(k) plan contribution (in shares)	121	121
Issuance of shares for 401(k) plan contribution	541		206			335
Stock-based compensation (in shares)		514
Stock-based compensation	1,724		1,724
Ending Balance at Dec. 31, 2010	93,278	32	466,582	(392,601)	19,304	(39)
Ending Balance (in shares) at Dec. 31, 2010		32,171
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	10,909			10,909
Other comprehensive income (loss), translation adjustments	(647)				(647)
Other comprehensive income (loss), pension liability adjustment	0
Purchase of restricted stock from employees		(70)
Purchase of restricted stock from employees	(388)					(388)
Issuance of shares for 401(k) plan contribution (in shares)	92	92
Issuance of shares for 401(k) plan contribution	602		602
Stock-based compensation (in shares)		504
Stock-based compensation	3,603	1	3,602
Ending Balance at Dec. 31, 2011	107,357	33	470,786	(381,692)	18,657	(427)
Ending Balance (in shares) at Dec. 31, 2011		32,697
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(5,335)			(5,335)
Other comprehensive income (loss), translation adjustments	2,169				2,169
Other comprehensive income (loss), pension liability adjustment	(290)				(290)
Purchase of restricted stock from employees		(124)
Purchase of restricted stock from employees	(600)					(600)
Issuance of shares for 401(k) plan contribution (in shares)	124	124
Issuance of shares for 401(k) plan contribution	666		12			654
Stock-based compensation (in shares)		324
Stock-based compensation	2,574		2,574
Ending Balance at Dec. 31, 2012	$ 106,541	$ 33	$ 473,372	$ (387,027)	$ 20,536	$ (373)
Ending Balance (in shares) at Dec. 31, 2012		33,021

DESCRIPTION OF BUSINESS

12 Months Ended

Dec. 31, 2012

Description of Business [Abstract]

DESCRIPTION OF BUSINESS

Hudson Global, Inc. and its subsidiaries (the “Company”) are comprised of the operations, assets and liabilities of the three Hudson regional businesses of Hudson Americas, Hudson Asia Pacific, and Hudson Europe (“Hudson regional businesses” or “Hudson”). The Company provides specialized professional-level recruitment and related talent solutions worldwide. The Company’s core service offerings include Permanent Recruitment, Contract Consulting, Legal eDiscovery, Recruitment Process Outsourcing (“RPO”) and Talent Management Solutions.

The Company has operated as an independent publicly-held company since April 1, 2003 when the eResourcing division of Monster Worldwide, Inc., formerly TMP Worldwide, Inc., composed of 67 acquisitions made between 1999 and 2001, was spun off. As of December 31, 2012, the Company had approximately 2,000 employees operating in 20 countries with three reportable geographic business segments: Hudson Americas, Hudson Asia Pacific, and Hudson Europe. For the years ended December 31, 2012, 2011 and 2010, the amounts and percentage of the Company’s total gross margin from the three reportable segments were as follows:



	For The Year Ended December 31,
	2012				2011				2010
	Gross Margin ($)		%		Gross Margin ($)		%		Gross Margin ($)		%
Hudson Americas	$	43,164	15.15	%	$	50,778	14.33	%	$	39,417	13.20	%
Hudson Asia Pacific	117,428		41.22	%	146,917		41.47	%	121,965		40.85	%
Hudson Europe	124,275		43.63	%	156,610		44.20	%	137,191		45.95	%
Total	$	284,867	100.00	%	$	354,305	100.00	%	$	298,573	100.00	%

The Company’s core service offerings include those services described below.

Permanent Recruitment: Offered on both a retained and contingent basis, Hudson’s Permanent Recruitment services leverage its consultants, psychologists and other professionals in the development and delivery of its proprietary methods to identify, select and engage the best-fit talent for critical client roles.

Contract Consulting: In Contract Consulting, Hudson provides a range of project management, interim management and professional contract staffing services. These services draw upon a combination of specialized recruiting and project management competencies to deliver a wide range of solutions. Hudson-employed professionals – either individually or as a team – are placed with client organizations for a defined period of time based on a client's specific business need.

Legal eDiscovery: Hudson’s Legal eDiscovery services are composed of eDiscovery solutions, managed document review (encompassing logistical deployment, project management, process design and productivity management), and contract attorney staffing. The most comprehensive of these is the Company’s full-service eDiscovery solution, providing an integrated system of discovery management and review technology deployment for both corporate and law firm clients.

RPO: Hudson RPO delivers outsourced recruitment solutions tailored to the individual needs of mid- to large-cap multinational companies. Hudson RPO’s delivery teams utilize state-of-the-art recruitment process methodologies and project management expertise in their flexible, turnkey solutions to meet clients’ ongoing business needs. Hudson RPO services include complete recruitment outsourcing, project-based outsourcing, contingent workforce solutions and recruitment consulting.

Talent Management Solutions: Featuring embedded proprietary talent assessment and selection methodologies, Hudson’s Talent Management Solutions capability encompasses services such as talent assessment (utilizing a variety of competency, attitude and experiential testing), interview training, executive coaching, employee development and outplacement.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Dec. 31, 2012

Accounting Policies [Abstract]

Basis of Presentation

The Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). Unless otherwise stated, amounts are presented in United States of America (“U.S.”) dollars and all amounts are in thousands, except for number of shares and per share amounts.

Certain prior year amounts have been reclassified to conform to the current period presentation.

Revision of Prior Period Balances

During the fourth quarter of fiscal year 2012, the Company identified certain balances requiring correction in its consolidated financial statements that originated during the year ended December 31, 2003. The balances were isolated and limited to the reported balance of Cumulative Translation Adjustment “CTA” and include amounts principally for (i) the incorrect retention of CTA upon the substantial liquidation of two foreign subsidiaries; and (ii) the write-off of CTA in connection with the recording of goodwill impairment charges. The corrections, have been recorded in this Form 10-K as an adjustment to the January 1, 2010 opening balance in the Consolidated Statement of Changes in Stockholders' Equity and the December 31, 2011 Consolidated Balance Sheet as a decrease to Accumulated Other Comprehensive Income and a corresponding decrease to Accumulated Deficit for $15,598. The revision did not affect the Company's Consolidated Statements of Cash Flows or Consolidated Statements of Operations and Other Comprehensive Income (Loss) for any of the periods presented in this Form 10-K. The revision is not material to any previously issued financial statements.

Principles of Consolidation

The Consolidated Financial Statements include the accounts of the Company and all of its wholly-owned and majority-owned subsidiaries. All significant inter-company accounts and transactions between and among the Company and its subsidiaries have been eliminated in consolidation.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions about future events. These estimates and the underlying assumptions affect the reported amounts of assets and liabilities, the disclosures about contingent assets and liabilities, and the reported amounts of revenue and expenses. Such estimates include the value of purchase consideration, allowances for doubtful accounts, insurance recovery receivable, goodwill, intangible assets, and other long-lived assets, legal reserve and provision, estimated self-insured liabilities, assumptions used in the fair value of stock-based compensation and the valuation of deferred tax assets. These estimates and assumptions are based on management's best estimates and judgment. Management evaluates the estimates and assumptions on an ongoing basis using historical experience and other factors, including the current economic environment, which management believes to be reasonable under the circumstances. The Company adjusts such estimates and assumptions when facts and circumstances dictate. As future events and their effects cannot be determined with precision, actual results could differ significantly from those estimates.

Instability in the global credit markets, including the recent European economic and financial turmoil experienced in 2012 related to sovereign debt issues in certain countries, the instability in the geopolitical environment in many parts of the world and other factors may continue to put pressure on global economic conditions and may in turn impact the aforementioned estimates and assumptions.

Nature of Business and Credit Risk

The Company's revenue is earned from professional placement services, mid-level employee professional staffing and temporary contracting services and human capital services. These services are provided to a large number of customers in many different industries. The Company operates throughout North America, the United Kingdom, Continental Europe, Australia, New Zealand and Asia. During 2012, no single client accounted for more than 10% of the Company's revenue. As of December 31, 2012, no single client accounted for more than 10% of the Company's outstanding accounts receivable.

Financial instruments, which potentially subject the Company to concentrations of credit risk, are primarily cash and accounts receivable. The Company performs continuing credit evaluations of its customers and does not require collateral. The Company has not experienced significant losses related to receivables.

Revenue Recognition

The Company recognizes revenue for temporary services at the time services are provided and revenue is recorded on a time and materials basis. Temporary contracting revenue is reported on a gross basis when the Company acts as the principal in the transaction and is at risk for collection in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification Topic (“ASC”) 605-45, “Overall Considerations of Reporting Revenue Gross as a Principal versus Net as an Agent”. The Company's revenues are derived from its gross billings, which are based on (i) the payroll cost of its worksite employees; and (ii) a markup computed as a percentage of the payroll cost.

The Company recognizes revenue for permanent placements based on the nature of the fee arrangement. Revenue generated when the Company permanently places an individual with a client on a contingent basis is recorded at the time of acceptance of employment, net of an allowance for estimated fee reversals. Revenue generated when the Company permanently places an individual with a client on a retained basis is recorded ratably over the period services are rendered, net of an allowance for estimated fee reversals.

The ASC 605-45-50-3 and ASC 605-45-50-4, “Taxes Collected from Customers and Remitted to Governmental Authorities” provide that the presentation of taxes on either a gross or net basis is an accounting policy decision. The Company collects various taxes assessed by governmental authorities and records these amounts on a net basis.

Operating Expenses

Salaries and related expenses include the salaries, commissions, payroll taxes and employee benefits related to recruitment professionals, executive level employees, administrative staff and other employees of the Company who are not temporary contractors. Office and general expenses include occupancy, equipment leasing and maintenance, utilities, travel expenses, professional fees and provision for doubtful accounts. The Company expenses the costs of advertising as incurred.

Stock-Based Compensation

The Company applies the fair value recognition provisions of ASC 718 "Compensation - Stock Compensation". ASC 718 requires companies to estimate the fair value of share-based payment awards on the date of grant using an option-pricing model. The Company determines the fair value as of the grant date. For awards with graded vesting conditions, the values of the awards are determined by valuing each tranche separately and expensing each tranche over the required service period. The service period is the period over which the related service is performed, which is generally the same as the vesting period. The Company records stock-based compensation expense net of estimated forfeitures. The Company estimates its forfeiture rate based on historical data such as stock option exercise activities and employee termination patterns. The Company analyzed its historical forfeiture rate, the remaining lives of unvested awards and the amount of vested awards as a percentage of total awards outstanding. If the Company's actual forfeiture rate is materially different from its estimate, or if the Company reevaluates the forfeiture rate in the future, the stock-based compensation expense could be significantly different from what was recorded in the current periods.

For stock options, the Black-Scholes option pricing model considers, among other factors, the expected volatility of the Company's stock price, risk-free interest rates, dividend rate and the expected life of the award. Expected volatilities are calculated based on the historical volatility of the Company's common stock. Volatility is determined using historical prices to estimate the expected future fluctuations in the Company's share price. The risk-free interest rate is based on the U.S. Treasury, the term of which is consistent with the expected term of the option. The dividend rate is assumed to be zero as the Company has never paid dividends on its common stock and does not anticipate paying dividends in the foreseeable future.

When the Company estimates the expected life of stock options, the Company determines its assumptions for the Black-Scholes option-pricing model in accordance with ASC 718 and SAB No. 107. Significant assumptions used in the valuation of stock options include:

· The expected term of stock options is estimated using the simplified method since the Company currently does not have sufficient stock option exercise history.

· The expected risk free interest rate is based on the U.S. Treasury constant maturity interest rate which term is consistent with the expected term of the stock options.

· The expected volatility is based on the historic volatility.

In December 2007, the Securities and Exchange Commission (“SEC”) staff issued SAB No. 110, “Certain Assumptions Used In Valuation Methods - Expected Term”. SAB No. 110 allows companies to continue to use the simplified method, as defined in SAB No. 107, to estimate the expected term of stock options under certain circumstances. The simplified method for estimating expected term uses the mid-point between the vesting term and the contractual term of the stock option. The Company has analyzed the circumstances in which the use of the simplified method is allowed. The Company has opted to use the simplified method for stock options the Company granted because management believes that the Company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate the expected term.

In accordance with ASC 718, the Company reflects the tax savings resulting from tax deductions in excess of income tax benefits as a financing cash flow in its Consolidated Statement of Cash Flows.

Income Taxes

Earnings from the Company's global operations are subject to tax in various jurisdictions both within and outside the United States. The Company accounts for income taxes in accordance with ASC 740, “Income Taxes”. This standard establishes financial accounting and reporting standards for the effects of income taxes that result from an enterprise's activities. It requires an asset and liability approach for financial accounting and reporting of income taxes.

ASC 740-10-55-3 “Recognition and Measurement of Tax Positions - a Two Step Process” provides implementation guidance related to the accounting for uncertainty in income taxes recognized in an enterprise's financial statements and prescribes a two-step evaluation process for a tax position taken or expected to be taken in a tax return. The first step is recognition and the second is measurement. ASC 740 also provides guidance on derecognition, measurement, classification, disclosures, transition and accounting for interim periods. The Company provides tax reserves for U.S. Federal, state and local and international unrecognized tax benefits for all periods subject to audit. The development of reserves for these exposures requires judgments about tax issues, potential outcomes and timing, and is a subjective critical estimate. The Company assesses its tax positions and records tax benefits for all years subject to examination based upon management's evaluation of the facts, circumstances, and information available at the reporting dates. For those tax positions where it is more likely than not that a tax benefit will be sustained, the Company has recorded the largest amount of tax benefit with a greater than 50% likelihood of being realized upon settlement with a tax authority that has full knowledge of all relevant information. For those tax positions where it is not more likely than not that a tax benefit will be sustained, no tax benefit has been recognized in the financial statements. Where applicable, associated interest and penalties have also been recognized. Although the outcome related to these exposures is uncertain, in management's opinion, adequate provisions for income taxes have been made for estimable potential liabilities emanating from these exposures. In certain circumstances, the ultimate outcome for exposures and risks involve significant uncertainties which render them inestimable. If actual outcomes differ materially from these estimates, including those that cannot be quantified, they could have material impact on the Company's results of operations.

U.S. Federal income and foreign withholding taxes have not been provided on the undistributed earnings of foreign subsidiaries. The Company intends to reinvest these earnings in its foreign operations indefinitely, except where it is able to repatriate these earnings to the United States without a material incremental tax provision. The determination and estimation of the future income tax consequences in all relevant taxing jurisdictions involves the application of highly complex tax laws in the countries involved, particularly in the United States, and is based on the tax profile of the Company in the year of earnings repatriation. Accordingly, it is not practicable to determine the amount of tax associated with such undistributed earnings.

Earnings (Loss) Per Share

Basic earnings (loss) per share (“EPS”) are computed by dividing the Company’s net income (loss) by the weighted average number of shares outstanding during the period. When the effects are not anti-dilutive, diluted earnings (loss) per share are computed by dividing the Company’s net income (loss) by the weighted average number of shares outstanding and the impact of all dilutive potential common shares, primarily stock options “in-the-money” and unvested restricted stock. The dilutive impact of stock options and unvested restricted stock is determined by applying the “treasury stock” method. Performance-based restricted stock awards are included in the computation of diluted earnings per share only to the extent that the underlying performance conditions: (i) are satisfied prior to the end of the reporting period, or (ii) would be satisfied if the end of the reporting period were the end of the related performance period and the result would be dilutive under the treasury stock method. Stock awards subject to vesting or exercisability based on the achievement of market conditions are included in the computation of diluted earnings per share only when the market conditions are met.

Income (loss) per share calculations for each quarter include the weighted average effect for the quarter; therefore, the sum of quarterly income (loss) per share amounts may not equal year-to-date income (loss) per share amounts, which reflect the weighted average effect on a year-to-date basis.

Fair Value of Financial Instruments

The carrying amounts reported in the Consolidated Balance Sheets for cash and cash equivalents, accounts receivable, accounts payable and short-term borrowings approximate fair value because of the immediate or short-term maturity of these financial instruments.

Cash and Cash Equivalents

Cash and cash equivalents, which consist primarily of money market funds, are stated at cost, which approximates fair value. For financial statement presentation purposes, the Company considers all highly liquid investments having an original maturity of three months or less as cash equivalents. Outstanding checks in excess of cash account balances that are included in accounts payable on the accompanying Consolidated Balance Sheets were insignificant as of December 31, 2012 and 2011.

Accounts Receivable

The Company's accounts receivable balances are composed of trade and unbilled receivables. The Company maintains an allowance for doubtful accounts and makes ongoing estimates as to the ability to collect on the various receivables. If the Company determines that the allowance for doubtful accounts is not adequate to cover estimated losses, an expense to provide for doubtful accounts is recorded in office and general expenses. If an account is determined to be uncollectible, it is written off against the allowance for doubtful accounts. Management's assessment and judgment are vital requirements in assessing the ultimate realization of these receivables, including the current credit-worthiness, financial stability and effect of market conditions on each customer.

Property and Equipment

Property and equipment are stated at cost. Depreciation is computed primarily using the straight line method over the following estimated useful lives:



		Years
Furniture and equipment		3 - 8
Capitalized software costs		3 - 5
Computer equipment		2 - 5

Leasehold improvements are amortized over the shorter of their estimated useful lives or the lease term. The amortization periods of material leasehold improvements are estimated at the inception of the lease term.

Capitalized Software Costs

Capitalized software costs consist of costs to purchase and develop software for internal use. The Company capitalizes certain incurred software development costs in accordance with the ASC 350-40, “Intangibles Goodwill and Other: Internal-Use Software.” Costs incurred during the application-development stage for software purchased and further customized by outside vendors for the Company's use and software developed by a vendor for the Company's proprietary use have been capitalized. Costs incurred for the Company's own personnel who are directly associated with software development are capitalized as appropriate. Capitalized software costs are included in property and equipment.

Long-Lived Assets and Amortizable Intangibles

Intangible assets are amortized on a straight line basis over their estimated useful life. The Company evaluates the recoverability of the carrying value of its long-lived assets, excluding goodwill, whenever events or changes in circumstances indicate that the carrying value may not be recoverable. Under such circumstances, the Company assesses whether the projected undiscounted cash flows of its businesses are sufficient to recover the existing unamortized cost of its long-lived assets. If the undiscounted projected cash flows are not sufficient, the Company calculates the impairment amount by discounting the cash flows using its weighted average cost of capital. The amount of the impairment is written-off against earnings in the period in which the impairment has been determined in accordance with ASC 360-10-35, “Impairment or Disposal of Long-Lived Assets.”

Goodwill

ASC 350-20-35 “Intangibles-Goodwill and Other, Goodwill Subsequent Measurement” requires that goodwill not be amortized but be tested for impairment on an annual basis, or more frequently if circumstances warrant. The Company tests goodwill for impairment annually as of October 1, or more frequently if circumstances indicate that its carrying value might exceed its current fair value. Per the provisions of ASC 350, the Company elects to first perform a qualitative assessment to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying value. In the qualitative assessment, the Company considers events and circumstances such as macroeconomic conditions, industry and market considerations, cost factors, overall financial performance and the trend of cash flows, other relevant company-specific events and the ''cushion'' between a reporting unit's fair value and carrying amount in the recent fair value calculation. If it is concluded that it is more likely than not that the fair value of a reporting unit is less than its carrying value, it is necessary to perform the currently prescribed two-step goodwill impairment test. Otherwise, the two-step goodwill impairment test is not required.

The first step of the goodwill impairment test, used to identify potential impairment, compares the fair value of a reporting unit with its carrying amount, including goodwill. The Company tests goodwill for impairment at the reporting unit level. A reporting unit is an operating segment or one level below an operating segment (referred to as a component). A component of an operating segment is a reporting unit if the component constitutes a business for which discrete financial information is available and segment management regularly reviews the operating results of that component. The Company's reporting units are the components within the reportable segments identified in Note 15.

If the fair value of a reporting unit exceeds its carrying amount, the second step of the impairment test is unnecessary. If the carrying amount of a reporting unit exceeds its fair value, the second step of the goodwill impairment test is performed to measure the amount of impairment loss, if any. Step two compares the implied fair value of the reporting unit's goodwill with the current carrying amount of that goodwill. If the carrying value of a reporting unit's goodwill exceeds its implied fair value, an impairment amount equal to the difference is recorded.

Foreign Currency Translation

The financial position and results of operations of the Company's international subsidiaries are determined using local currency as the functional currency. Assets and liabilities of these subsidiaries are translated at the exchange rate in effect at each year-end. Statements of Operations accounts are translated at the average rate of exchange prevailing during each period. Translation adjustments arising from the use of differing exchange rates from period to period are included in the accumulated other comprehensive income (loss) account in stockholders' equity, other than translation adjustments on short-term intercompany balances, which are included in other income (expense). Gains and losses resulting from other foreign currency transactions are included in other income (expense). Intercompany receivable balances of a long-term investment nature are considered part of the Company's permanent investment in a foreign jurisdiction and the gains or losses on these balances are reported in other comprehensive income.

Comprehensive Income (Loss)

Comprehensive income (loss) is defined to include all changes in equity except those resulting from investments by owners and distributions to owners. The Company's other comprehensive income (loss) is primarily comprised of foreign currency translation adjustments, which relate to investments that are permanent in nature, and changes in unrecognized pension and post-retirement benefit costs. To the extent that such amounts relate to investments that are permanent in nature, no adjustments for income taxes are made.

Revenue, Direct Costs and Gross Margin [Abstract]

The entire disclosure for all significant accounting policies of the reporting entity.

+ References+ Details

REVENUE, DIRECT COSTS AND GROSS MARGIN

12 Months Ended

Dec. 31, 2012

REVENUE, DIRECT COSTS AND GROSS MARGIN

The Company’s revenue, direct costs and gross margin were as follows:



	For The Year Ended
	2012						2011						2010
	Temporary Contracting		Other		Total		Temporary Contracting		Other		Total		Temporary Contracting		Other		Total
Revenue	$	579,914	$	197,663	$	777,577	$	692,665	$	241,071	$	933,736	$	585,321	$	209,221	$	794,542
Direct costs (1)	478,126		14,584		492,710		564,462		14,969		579,431		482,175		13,794		495,969
Gross margin	$	101,788	$	183,079	$	284,867	$	128,203	$	226,102	$	354,305	$	103,146	$	195,427	$	298,573

(1)

STOCK-BASED COMPENSATION

12 Months Ended

Dec. 31, 2012

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

STOCK-BASED COMPENSATION

Equity Compensation Plans

The Company maintains the Hudson Global, Inc. 2009 Incentive Stock and Awards Plan (the “ISAP”) pursuant to which it can issue equity-based compensation incentives to eligible participants. The ISAP permits the granting of stock options and restricted stock as well as other types of equity-based awards. The Compensation Committee of the Company’s Board of Directors (the “Compensation Committee”) will establish such conditions as it deems appropriate on the granting or vesting of stock options or restricted stock. While the Company historically granted both stock options and restricted stock to its employees, since 2008 the Company has primarily granted restricted stock to its employees.

The Compensation Committee administers the ISAP and may designate any of the following as a participant under the ISAP: any officer or other employee of the Company or its affiliates or individuals engaged to become an officer or employee, consultants or other independent contractors who provide services to the Company or its affiliates and non-employee directors of the Company. On April 26, 2012, the Company’s stockholders approved an amendment to the ISAP to, among other things, increase the number of shares of the Company’s common stock that are reserved for issuance to participants by 2,500,000 shares. As of December 31, 2012, there were 2,746,145 shares of the Company’s common stock available for future issuance.

The Company also maintains the Director Deferred Share Plan (the “Director Plan”) pursuant to which it can issue restricted stock units to its non-employee directors. A restricted stock unit is equivalent to one share of the Company’s common stock and is payable only in common stock issued under the ISAP upon a director ceasing service as a member of the Board of Directors of the Company.

All share issuances related to stock compensation plans are issued from unissued shares of stockholder approved compensation plans.

For the years ended December 31, 2012, 2011 and 2010, the Company’s stock-based compensation expense related to stock options, restricted stock and restricted stock units, which are included under the caption “Salaries and related” in the accompanying Consolidated Statements of Operations, were as follows:



	For The Year Ended December 31,
	2012		2011		2010
Stock options	$	704	$	515	$	158
Restricted stock	1,275		2,411		1,566
Restricted stock units	595		295		—
Total	$	2,574	$	3,221	$	1,724
Tax benefits recognized in jurisdictions where the Company has taxable income	$	105	$	285	$	132

As of December 31, 2012 and 2011, unrecognized compensation expense and weighted average period over which the compensation expense is expected to be recognized relating to the unvested portion of the Company's stock options, restricted stock, and restricted stock unit awards, in each case, based on the Company's historical valuation treatment, were as follows:



	As of December 31,
	2012			2011
	Unrecognized Expense		Weighted Average Period in Years	Unrecognized Expense		Weighted Average Period in Years
Stock options	$	445	1.08	$	1,037	1.89
Restricted stock	$	1,806	1.38	$	2,426	1.46
Restricted stock units	$	182	1.52	$	387	2.19

Stock Options

Stock options granted by the Company generally expire ten years after the date of grant and have an exercise price of at least 100% of the fair market value of the underlying share of common stock on the date of grant and generally vest ratably over a four-year period.

The following were the weighted average assumptions used to determine the fair value of stock options granted by the Company and the details of option activity as of and for the respective periods:



		For The Year Ended December 31,
		2012	2011			2010
	Volatility	(a)	75.1		%	(a)
	Risk free interest rate	(a)	2.3		%	(a)
	Dividends	(a)	—		%	(a)
	Expected life (years)	(a)	6.25			(a)
	Weighted average fair value of options granted during the period	(a)	$	3.50		(a)

(a)	Stock option assumptions are not provided above because there were no options granted during the years ended December 31, 2012 and 2010.

Changes in the Company’s stock options for the years ended December 31, 2012, 2011 and 2010 were as follows:



	For The Year Ended December 31,
	2012				2011				2010
	Number of Options		Weighted Average Exercise Price per Share		Number of Options		Weighted Average Exercise Price per Share		Number of Options		Weighted Average Exercise Price per Share
Options outstanding at January 1,	1,396,350		$	11.36	1,548,300		$	12.64	1,763,250		$	12.79
Granted	—		—		400,000		5.18		—		—
Expired	(157,700	)	12.55		(551,950	)	10.47		(214,950	)	13.86
Options outstanding at December 31,	1,238,650		$	11.21	1,396,350		$	11.36	1,548,300		$	12.64
Options exercisable at December 31,	838,650		$	14.09	983,850		$	13.96	1,508,000		$	12.71

The cash proceeds from the exercise of stock options, associated income tax benefits, total fair value of stock options vested, and total intrinsic value for stock options exercised based on the closing price of the Company's common stock were immaterial for the years ended December 31, 2012, 2011 and 2010.

The weighted average remaining contractual term and the aggregated intrinsic value for stock options outstanding and exercisable as of December 31, 2012 and 2011 were as follows:



	As of December 31,
	2012			2011
	Remaining Contractual Term in Years	Aggregated Intrinsic Value		Remaining Contractual Term in Years	Aggregated Intrinsic Value
Stock options outstanding	4.4	$	—	5.1	$	—
Stock options exercisable	2.5	$	—	3.4	$	—

Restricted Stock

A summary of the quantity and vesting conditions for shares of restricted stock granted for the year ended December 31, 2012 was as follows:



Vesting conditions		Number of Shares of Restricted Stock Granted
Performance and service conditions (1) (2)		566,830
Vest 50% on each of the second and third anniversaries of the grant date with service conditions only		35,000
Immediately vested		1,400
Vest two-thirds on the second anniversary of the grant date and one-third on the third anniversary of the grant date with service conditions only		20,000
Vest one-third on each of the first three anniversaries of the grant date with service conditions only		15,000
Total shares of restricted stock granted for the year ended December 31, 2012		638,230


(1)	The performance conditions with respect to restricted stock may be satisfied as follows:


(a)	50% of the shares of restricted stock may be earned on the basis of performance as measured by a “Take-out Ratio,” defined as the percentage of the direct, front line costs incurred for the year ended December 31, 2012 divided by the gross margin for the year ended December 31, 2012;


(b)	25% of the shares of restricted stock may be earned on the basis of performance as measured by an employee engagement score for the year ended December 31, 2012 based on an employee survey conducted by a global human resources consulting firm; and


(c)	25% of the shares of restricted stock may be earned on the basis of performance as measured by “Cash Efficiency,” defined as (1) cash flow from operations for the year ended December 31, 2012 divided by (2) gross margin minus selling, general and administrative expenses for the year ended December 31, 2012.


(2)	To the extent shares are earned on the basis of performance, such shares will vest on the basis of service as follows:


(a)	33% of the shares vest on the later of the first anniversary of the grant date or the determination that the performance conditions have been satisfied;


(b)	33% of the shares vest on the second anniversary of the grant date; and


(c)	34% of the shares vest on the third anniversary of the grant date; provided that, in each case, the named executive officer remains employed by the Company from the grant date through the applicable service vesting date.

Changes in the Company’s restricted stock for the years ended December 31, 2012, 2011 and 2010 were as follows:



	For The Year Ended December 31,
	2012				2011				2010
	Number of Shares of Restricted Stock		Weighted Average Grant Date Fair Value		Number of Shares of Restricted Stock		Weighted Average Grant Date Fair Value		Number of Shares of Restricted Stock		Weighted Average Grant Date Fair Value
Unvested restricted stock at January 1,	1,166,082		$	5.12	953,037		$	3.64	531,083		$	2.70
Granted	638,230		4.59		743,625		6.22		597,732		4.56
Vested	(461,200	)	4.86		(295,065	)	4.09		(111,112	)	4.33
Forfeited	(314,196	)	5.26		(235,515	)	3.86		(64,666	)	3.19
Unvested restricted stock at December 31,	1,028,916		$	4.87	1,166,082		$	5.12	953,037		$	3.64

The total fair value of restricted stock vested during the years ended December 31, 2012, 2011 and 2010 were as follow:



	For The Year Ended December 31,
	2012		2011		2010
Fair value of restricted stock vested	$	2,239	$	1,207	$	481

Restricted Stock Units

During the year ended December 31, 2012, the Company granted 76,023 restricted stock units to its non-employee directors pursuant to the Director Plan. The restricted stock units vest immediately upon grant and are credited to each non-employee director's retirement account under the Director Plan.

Changes in the Company’s restricted stock units for the years ended December 31, 2012, 2011 and 2010 were as follows:



	For The Year Ended December 31,
	2012				2011				2010
	Number of Shares of Restricted Stock Unit		Weighted Average Grant-Date Fair Value		Number of Shares of Restricted Stock Unit		Weighted Average Grant-Date Fair Value		Number of Shares of Restricted Stock Unit		Weighted Average Grant-Date Fair Value
Unvested restricted stock units at January 1,	100,000		$	5.18	—		$	—	—		$	—
Granted	76,023		5.13		127,376		5.37		25,521		5.76
Vested	(76,023	)	5.13		(27,376	)	6.05		(25,521	)	5.76
Unvested restricted stock units at December 31,	100,000		$	5.18	100,000		$	5.18	—		$	—

The total fair value of restricted stock units vested during the years ended December 31, 2012, 2011 and 2010 were as follows:



	For The Year Ended December 31,
	2012		2011		2010
Fair value of restricted stock units vested	$	390	$	166	$	147

Defined Contribution Plan and Non-cash Employer-matching contributions

The Company maintains the Hudson Global, Inc. 401(k) Savings Plan (the “401(k) plan”). The 401(k) plan allows eligible employees to contribute up to 15% of their earnings to the 401(k) plan. The Company has the discretion to match employees’ contributions up to 3% of the employees' earnings through a contribution of the Company’s common stock. Vesting of the Company’s contribution occurs over a five-year period. For the years ended December 31, 2012, 2011 and 2010, the Company’s expenses and contributions to satisfy the prior years’ employer-matching liability for the 401(k) plan were as follows:



	For The Year Ended December 31,
($ in thousands, except otherwise stated)	2012		2011		2010
Expense recognized for the 401(k) plan	$	635	$	686	$	610
Contributions to satisfy prior years' employer-matching liability
Number of shares of the Company's common stock issued (in thousands)	124		92		121
Market value per share of the Company's common stock on contribution date (in dollars)	$	5.35	$	6.55	$	4.47
Non-cash contribution made for employer matching liability	$	666	$	602	$	541
Additional cash contribution made for employer-matching liability	—		—		111
Total contribution made for employer-matching liability	$	666	$	602	$	652

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 50

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph 64, 65, A240

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 40

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 14

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Statement of Position (SOP)

-Number 93-6

-Paragraph 53

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

INCOME TAXES

12 Months Ended

Dec. 31, 2012

Income Tax Disclosure [Abstract]

INCOME TAXES

Income Tax Provision

The domestic and foreign components of income (loss) before income taxes from continuing operations were as follows:



	Year ended December 31,
	2012			2011		2010
Domestic	$	(400	)	$	6,313	$	1,821
Foreign	(6,619		)	9,935		(4,780		)
Income (loss) from continuing operations before provision for income taxes	$	(7,019	)	$	16,248	$	(2,959	)

The provision for (benefit from) income taxes from continuing operations was as follows:



	Year ended December 31,
	2012			2011		2010
Current tax provision (benefit):
U.S. Federal	$	—		$	—	$	—
State and local	(3,214		)	239		(819		)
Foreign	1,840			3,828		2,524
Total current provision for (benefit from) income taxes	(1,374		)	4,067		1,705
Deferred tax provision (benefit):
U.S. Federal	—			—		—
State and local	—			—		—
Foreign	(310		)	1,272		(223		)
Total deferred provision for (benefit from) income taxes	(310		)	1,272		(223		)
Total provision for (benefit from) income taxes from continuing operations	$	(1,684	)	$	5,339	$	1,482

Tax Rate Reconciliation

The effective tax rates for the years ended December 31, 2012, 2011 and 2010 were 24.0%, 32.9% and negative 50.1%, respectively. These effective tax rates differ from the U.S. Federal statutory rate of 35% due to the inability to recognize tax benefits on net U.S. losses, state taxes, non-deductible expenses such as certain acquisition related payments, variations from the U.S. tax rate in foreign jurisdictions and taxes on repatriations of foreign profits. The following is a reconciliation of the effective tax rate from continuing operations for the years ended December 31, 2012, 2011 and 2010 to the U.S. Federal statutory rate of 35%:



	Year ended December 31,
	2012			2011			2010
Provision for (benefit from) continuing operations at Federal statutory rate of 35%	$	(2,457	)	$	5,687		$	(1,036	)
State income taxes, net of Federal income tax effect	(2,089		)	155			(532		)
Change in valuation allowance	2,545			(3,284		)	2,970
Taxes related to foreign income	(2,505		)	(112		)	(467		)
Nondeductible expenses and others	2,822			2,893			547
Provision for (benefit from) income tax	$	(1,684	)	$	5,339		$	1,482

Deferred Taxes Assets (Liabilities)

Deferred income taxes are provided for the tax effect of temporary differences between the financial reporting basis and the tax basis of assets and liabilities. Net deferred tax assets were included in other current assets and other assets in the accompanying Consolidated Balance Sheets. Significant temporary differences at December 31, 2012 and 2011 were as follows:



	As of December 31,
	2012			2011
Current deferred tax assets (liabilities):
Allowance for doubtful accounts	$	145		$	362
Prepaid expenses	—			(543		)
Accrued and other current liabilities	1,015			1,077
Accrued compensation liabilities	2,886			3,763
Tax loss carry-forwards	—			—
Current deferred tax assets (liabilities), gross, total	4,046			4,659
Valuation allowance	(610		)	(566		)
Total current deferred tax asset, net of valuation allowance	3,436			4,093
Non-current deferred tax assets (liabilities):
Property and equipment	3,355			2,093
Goodwill and intangibles	14,434			18,467
Accrued and other non-current liabilities	1,775			1,062
Deferred compensation	3,613			3,735
Other	—			1,873
Tax loss carry-forwards	140,068			132,298
Non-current deferred tax assets (liabilities), gross, total	163,245			159,528
Valuation allowance	(153,718		)	(151,217		)
Total non-current deferred tax asset (liabilities), net of valuation allowance	9,527			8,311
Deferred tax assets (liabilities), net of valuation allowance, total	$	12,963		$	12,404

Net Operating Losses (“NOLs”) and Valuation Allowance

At December 31, 2012, the Company had net NOLs for U.S. Federal tax purposes of approximately $288,747. This total includes approximately $16,584 of tax losses that were not absorbed by Monster on its consolidated U.S. Federal tax returns through the Distribution Date. NOLs expire at various dates through 2032. The NOL balance does not include a deduction in the amount of $5,030 attributable to stock options and restricted stock until such time as the Company recognizes the deferred tax asset associated with such deduction. The Company's utilization of NOLs is subject to an annual limitation imposed by Section 382 of the Internal Revenue Code, which may limit our ability to utilize all of the existing NOLs before the expiration dates. As of December 31, 2012, certain international subsidiaries had NOLs for local tax purposes of $108,271. With the exception of $95,936 of NOLs with an indefinite carry forward period as of December 31, 2012, these losses will expire at various dates through 2032, with $235 scheduled to expire during 2013.

ASC 740-10-30-5 requires that a valuation allowance be established when it is more likely than not that all or a portion of a deferred tax asset will not be realized. In making this assessment, management considers the level of historical taxable income, scheduled reversal of deferred tax liabilities, tax planning strategies, and projected future taxable income. As of December 31, 2012, the valuation allowance of $132,524 relates to the deferred tax asset for NOLs, $109,724 of which is U.S. Federal and state, and $22,800 of which is foreign, that management has determined will more likely than not expire prior to realization, and $21,804 which relates to deferred tax assets on U.S. and foreign temporary differences that management estimates will not be realized due to the Company's U.S. and foreign tax losses.

Uncertain Tax Positions

As of December 31, 2012 and 2011, the Company's unrecognized tax benefits, including interest and penalties, which would lower the Company’s annual effective income tax rate if recognized in the future, were as follows:



	As of December 31,
	2012		2011
Unrecognized tax benefits, excluding interest and penalties	$	3,144	$	6,163
Accrued interest and penalties	701		1,644
Total unrecognized tax benefits that would impact effective tax rate	$	3,845	$	7,807

The following table shows a reconciliation of the beginning and ending amounts of unrecognized tax benefits, exclusive of interest and penalties:



Balance at January 1, 2012	$	6,163
Additions based on tax positions related to the current year	225
Additions for tax positions of prior years	65
Reductions for tax positions of prior years	(2,868		)
Settlements	(83		)
Lapse of statute of limitations	(410		)
Currency Translation	52
Balance at December 31, 2012	$	3,144

Estimated interest and penalties classified as part of the provision for income taxes in the Company’s Consolidated Statements of Operations and Other Comprehensive Income (Loss) for the years ended December 31, 2012, 2011 and 2010 were as follow:



	Year ended December 31,
	2012			2011			2010
Expense for (benefit of) estimated interest and penalties related to unrecognized tax benefits	$	(909	)	$	(230	)	$	(93	)

Based on information available as of December 31, 2012, it is reasonably possible that the total amount of unrecognized tax benefits could decrease in the range of $200 to $700 over the next 12 months as a result of projected resolutions of global tax examinations and controversies and potential lapses of the applicable statutes of limitations.

In many cases, the Company’s unrecognized tax benefits are related to tax years that remain subject to examination by the relevant tax authorities. Tax years with NOLs remain open until such losses expire or the statutes of limitations for those years when the NOLs are used or expire. As of December 31, 2012, the Company's open tax years remain subject to examination by the relevant tax authorities and currently under income tax examination were principally as follows:



		Year
Earliest tax years remain subject to examination by the relevant tax authorities:
U.S. Federal		2009
Other U.S. state and local jurisdictions		2008
U.K.		2011
Australia		2008
Other foreign jurisdictions		2007
Currently under income tax examination:
New Zealand		2009

The Company believes that its tax reserves are adequate for all years subject to examination above.

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

EARNINGS (LOSS) PER SHARE

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 15

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph h

-Article 4

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 136, 172

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 43, 44, 45, 46, 47, 48, 49

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

EARNINGS (LOSS) PER SHARE

12 Months Ended

Dec. 31, 2012

Earnings Per Share [Abstract]

A reconciliation of the numerators and denominators of the basic and diluted earnings (loss) per share calculations were as follows:



	Year Ended
	December 31,
	2012			2011		2010
Earnings (loss) per share ("EPS"):
Basic
Income (loss) from continuing operations	$	(0.17	)	$	0.35	$	(0.15	)
Income (loss) from discontinued operations	—			—		(0.01		)
Net income (loss) - basic EPS	$	(0.17	)	$	0.35	$	(0.16	)
Diluted
Income (loss) from continuing operations	$	(0.17	)	$	0.34	$	(0.15	)
Income (loss) from discontinued operations	—			—		(0.01		)
Net income (loss) - diluted EPS	$	(0.17	)	$	0.34	$	(0.16	)
EPS numerator - basic and diluted:
Income (loss) from continuing operations	$	(5,335	)	$	10,909	$	(4,441	)
Income (loss) from discontinued operations, net of income taxes	—			—		(244		)
Net income (loss)	$	(5,335	)	$	10,909	$	(4,685	)
EPS denominator (in thousands):
Weighted average common stock outstanding - basic	32,060			31,566		29,931
Common stock equivalents: stock options and other stock-based awards (a)	—			423		—
Weighted average number of common stock outstanding - diluted	32,060			31,989		29,931

(a)

For the periods in which net losses are presented, the diluted weighted average number of shares of common stock outstanding did not differ from the basic weighted average number of shares of common stock outstanding because the effects of any potential common stock equivalents (see Note 4 for further details on outstanding stock options, unvested restricted stock units and unvested restricted stock) were anti-dilutive and therefore not included in the calculation of the denominator of dilutive earnings per share.

The weighted average number of shares outstanding used in the computation of diluted net income (loss) per share for the years ended December 31, 2012, 2011 and 2010 did not include the effect of the following potentially outstanding shares of common stock because the effect would have been anti-dilutive:



	Year Ended
	December 31,
	2012	2011	2010
Unvested restricted stock	1,028,916	104,175	1,034,597
Unvested restricted stock units	100,000	—	—
Stock options	1,238,650	1,396,350	1,548,300
Total	2,367,566	1,500,525	2,582,897

Restricted Cash and Investments [Abstract]

The entire disclosure for earnings per share.

+ References+ Details

RESTRICTED CASH

12 Months Ended

Dec. 31, 2012

RESTRICTED CASH

A summary of the Company’s restricted cash included in the accompanying Consolidated Balance Sheets as of December 31, 2012 and 2011 was as follows:



	As of December 31,
	2012		2011
Included under the caption "Other assets":
Collateral accounts	$	619	$	3,120
Rental deposits	1,301		268
Total amount under the caption "Other assets":	$	1,920	$	3,388
Included under the caption "Prepaid and other":
Client guarantees	$	102	$	133
Collateral accounts	—		117
Other	142		3
Total amount under the caption "Prepaid and other"	$	244	$	253
Total restricted cash	$	2,164	$	3,641

Collateral accounts primarily include deposits held under a collateral trust agreement, which supports the Company’s workers’ compensation policy. The rental deposits with banks include amounts held as guarantees for the rent on the Company’s offices in the Netherlands and Spain and amounts received from sub-tenants in the U.K. Other includes social tax payment reserves, which were held with banks for employee social tax payments required by law in the Netherlands. The client guarantees were held in banks in Belgium as deposits for various client projects.

PROPERTY AND EQUIPMENT, NET

12 Months Ended

Dec. 31, 2012

Property, Plant and Equipment, Net [Abstract]

PROPERTY AND EQUIPMENT, NET

As of December 31, 2012 and 2011, property and equipment, net were as follows:



	As of December 31,
	2012		2011
Computer equipment	$	10,889	$	13,666
Furniture and equipment	7,840		9,692
Capitalized software costs	28,877		30,920
Leasehold and building improvements	24,650		21,650
	72,256		75,928
Less: accumulated depreciation and amortization	52,206		58,090
Property and equipment, net	$	20,050	$	17,838

The Company had expenditures of approximately $778 and $1,137 for acquired property and equipment, mainly consisting of software development, fixtures, computer equipment and leasehold improvements, which had not been placed in service as of December 31, 2012 and 2011, respectively. Depreciation expense is not recorded for such assets until they are placed in service.

Non-Cash Capital Expenditures

The Company has acquired certain computer equipment under capital lease agreements. The current portion of the capital lease obligations are included under the caption “Accrued expenses and other current liabilities” in the Consolidated Balance Sheets and the non-current portion of the capital lease obligations are included under the caption “Other non-current liabilities” in the Consolidated Balance Sheets as of December 31, 2012 and 2011. A summary of the Company’s equipment acquired under capital lease agreements was as follows:



	As of December 31,
	2012		2011
Capital lease obligation, current	$	467	$	420
Capital lease obligation, non-current	$	324	$	720

The Company acquired $61 and $1,318 of property and equipment under capital lease agreements for the years ended December 31, 2012 and 2011, respectively. Capital expenditures for the years ended December 31, 2012 included $3,949 of landlord-funded tenant improvements for the Company's leased property in Sydney, Australia.

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

+ References+ Details

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

12 Months Ended

Dec. 31, 2012

Payables and Accruals [Abstract]

As of December 31, 2012 and 2011, the Company's accrued expenses and other current liabilities consisted of the following:



	December 31,
	2012		2011
Salaries, commissions and benefits	$	30,051	$	44,625
Sales, use and income taxes	11,161		13,119
Fees for professional services	1,773		1,635
Rent	2,299		1,806
Deferred revenue	1,623		1,840
Other accruals	9,053		11,223
Total accrued expenses and other liabilities	$	55,960	$	74,248

BUSINESS REORGANIZATION EXPENSES

12 Months Ended

Dec. 31, 2012

Restructuring and Related Activities [Abstract]

BUSINESS REORGANIZATION EXPENSES

NOTE 11 – BUSINESS REORGANIZATION EXPENSES

In January 2012, the Company’s Chief Executive Officer approved a $1,000 plan of reorganization (“2012 Plan”) to streamline the Company’s support operations in each of Hudson’s regional businesses to match the aggregated operating segments and to improve support services to the Company’s regional and global professional business practices. The 2012 Plan primarily includes costs for actions to reduce support functions to match them to the revised operating structure. In April 2012, the Company’s Board of Directors (the “Board”) approved an addition to the 2012 Plan of up to $10,000 for additional actions to accelerate the Company’s plans for increased global alignment and redirection of resources from support to client facing activities. Restructuring charges associated with these initiatives for the 2012 Plan primarily included employee separation costs for the elimination of 220 positions. The headcount reductions identified in this action are expected to be completed in the first half of fiscal 2013 with the related payments to be completed in fiscal 2013. The payments include, but are not limited to, salaries, social pension fund payments, health care and unemployment insurance costs to be paid to or on behalf of the affected employees.

The Board approved other reorganization plans in 2009 (“2009 Plan”), 2008 (“2008 Plan”) and 2006 (“2006 Plan”) to streamline the Company’s support operations and included actions to reduce support functions to match them to the scale of the business, to exit underutilized properties and to eliminate contracts for certain discontinued services. These actions resulted in costs for lease termination payments, employee termination benefits and contract cancellations. Business reorganization expenses for the years ended December 31, 2012, 2011 and 2010 by plan were as follows:



	Year Ended December 31,
	2012		2011			2010
2006 Plan	$	2,280	$	739		$	1,393
2008 Plan	—		—			74
2009 Plan	49		(19		)	227
2012 Plan	5,453		—			—
Total	$	7,782	$	720		$	1,694

The following table contains amounts for Changes in Estimate, Additional Charges, and Payments related to prior restructuring plans that were incurred or recovered during the year ended December 31, 2012. The amounts for Changes in Estimate and Additional Charges are classified as business reorganization expenses in the Company’s Condensed Consolidated Statements of Operations and Other Comprehensive Income (Loss). Amounts in the “Payments” column represent primarily the cash payments associated with the reorganization plans. Changes in the accrued business reorganization expenses for the year ended December 31, 2012 were as follows:



For The Year Ended December 31, 2012	December 31, 2011		Changes in Estimate		Additional Charges		Payments			December 31, 2012
Lease termination payments	$	1,309	$	2,230	$	1,053	$	(1,914	)	$	2,678
Employee termination benefits	75		97		4,286		(3,743		)	715
Other associated costs	5		—		116		(94		)	27
Total	$	1,389	$	2,327	$	5,455	$	(5,751	)	$	3,420

Lease Termination Payments

The business reorganization expenses incurred for lease termination payments for the years ended December 31, 2012, 2011 and 2010 by segment were as follows:



Lease termination payments for the year ended December 31,	Hudson		Hudson			Hudson
Lease termination payments for the year ended December 31,	America		Asia Pacific			Europe		Corporate		Total
2012	$	179	$	613		$	2,491	$	—	$	3,283
2011	$	—	$	—		$	708	$	—	$	708
2010	$	134	$	(18	)	$	1,348	$	—	$	1,464

Employee Termination Benefits

The business reorganization expenses incurred for employee termination benefits for the years ended December 31, 2012, 2011 and 2010 by segment were as follows:



Employee termination benefits for the year ended December 31,	Hudson		Hudson			Hudson
	America		Asia Pacific			Europe		Corporate		Total
2012	$	811	$	674		$	2,539	$	359	$	4,383
2011	$	—	$	—		$	—	$	—	$	—
2010	$	173	$	(17	)	$	67	$	—	$	223

Contract Cancellation Costs

The business reorganization expenses incurred for contract cancellation costs were not material for the years ended December 31, 2012, 2011 and 2010.

Commitments and Contingencies Disclosure [Abstract]

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

+ References+ Details

COMMITMENTS AND CONTINGENCIES

12 Months Ended

Dec. 31, 2012

COMMITMENTS AND CONTINGENCIES

Leases

The Company leases facilities and equipment under operating leases that expire at various dates through 2027. Some of the operating leases provide for increasing rents over the term of the lease. Total rent expense under these leases is recognized ratably over the lease terms. As of December 31, 2012, future minimum lease commitments under non-cancelable operating leases, which will be expensed as direct costs (for contractor project space) and office and general expenses, were as follows:



2013	$	24,024
2014	18,837
2015	15,571
2016	13,926
2017	10,528
Thereafter	21,840
	$	104,726

Rent and related expenses for operating leases of facilities and equipment recorded under the caption “Office and general” in the accompanying Consolidated Statements of Operations were $19,669, $20,193, and $19,285 for the years ended December 31, 2012, 2011 and 2010, respectively. Commitments based in currencies other than U.S. dollars were translated using exchange rates as of December 31, 2012.

Asset Retirement Obligations

The Company has certain asset retirement obligations that are primarily the result of legal obligations for the removal of leasehold improvements and restoration of premises to their original condition upon termination of leases. The current portion of asset retirement obligations are included under the caption “Accrued expenses and other current liabilities” in the Consolidated Balance Sheets. The non-current portion of asset retirement obligations are included under the caption “Other non-current liabilities” in the Consolidated Balance Sheets. The Company’s asset retirement obligations that are included in the Consolidated Balance Sheets as of December 31, 2012 and 2011 were as follows:



	As of December 31,
	2012		2011
Current portion of asset retirement obligations	$	52	$	301
Non-current portion of asset retirement obligations	2,769		2,507
Total asset retirement obligations	$	2,821	$	2,808

Consulting, Employment and Non-compete Agreements

The Company has entered into various consulting, employment and non-compete agreements with certain key management personnel and former owners of acquired businesses. Agreements with key members of management are generally one year in length, on an at-will basis, provide for compensation and severance payments under certain circumstances and are automatically renewed annually unless either party gives sufficient notice of termination.

Litigation and Complaints

The Company is subject, from time to time, to various claims, lawsuits, contracts disputes and other complaints from, for example, clients, candidates, suppliers, landlords for both leased and subleased properties, former and current employees, and regulators or tax authorities arising in the ordinary course of business. The Company routinely monitors claims such as these, and records provisions for losses when the claim becomes probable and the amount due is estimable. Although the outcome of these claims cannot be determined, the Company believes that the final resolution of these matters will not have a material adverse effect on the Company’s financial condition, results of operations or liquidity.

For matters that have reached the threshold of probable and estimable, the Company has established reserves for legal, regulatory and other contingent liabilities. The Company’s reserves were not significant as of December 31, 2012 and December 31, 2011.

The entire disclosure for commitments and contingencies.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name FASB Interpretation (FIN)

-Number 14

-Paragraph 3

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.25)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6449706&loc=d3e16207-108621

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 460

-SubTopic 10

-Section 50

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=6398077&loc=d3e12565-110249

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 450

-SubTopic 20

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6952336&loc=d3e14435-108349

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 440

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6394976&loc=d3e25287-109308

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 5

-Paragraph 9, 10, 11, 12

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

CREDIT AGREEMENTS

12 Months Ended

Dec. 31, 2012

Debt Disclosure [Abstract]

CREDIT AGREEMENTS

Credit Agreement with RBS Citizens Business Capital

On August 5, 2010, the Company and certain of its North American and U.K. subsidiaries entered into a senior secured revolving credit facility with RBS Citizens Business Capital, a division of RBS Asset Finance, Inc. (“RBS”), and on February 22, 2012, June 26, 2012 and December 31, 2012, the Company and certain of its North American and U.K. subsidiaries entered into Amendments No. 1, No. 2 and No. 3, respectively, to the senior secured revolving credit facility with RBS (as amended, the “Revolver Agreement”). The Revolver Agreement provides the Company with the ability to borrow up to $40,000, including the issuance of letters of credit. The Company may increase the maximum borrowing amount to $50,000, subject to certain conditions including lender acceptance. Extensions of credit are based on a percentage of the eligible accounts receivable from the U.K. and North America operations, less required reserves. In connection with the Revolver Agreement, the Company incurred and capitalized approximately $1,457 of deferred financing costs, which are being amortized over the term of the agreement. The maturity date of the Revolver Agreement is August 5, 2014. Borrowings under the Revolver Agreement are secured by substantially all of the assets of the Company and can be made with an interest rate based on a base rate plus an applicable margin or on the LIBOR rate for the applicable period plus an applicable margin. The applicable margin for each rate is based on the Company’s Fixed Charge Coverage Ratio (as defined in the Revolver Agreement) and is determined as follows:



Level	Fixed Charge Coverage Ratio	Base Rate Revolving Loans		LIBOR Revolving Loans or Letter of Credit Obligations
I	Greater than or equal to 1.25:1.0	1.25	%	2.25	%
II	Less than 1.25:1.0 but greater than or equal to 1.10:1.0	1.50	%	2.50	%
III	Less than 1.10:1.0	1.75	%	2.75	%

The details of the Revolver Agreement as of December 31, 2012 were as follows:



	December 31, 2012
Borrowing base	$	29,012
Less: adjustments to the borrowing base
Minimum excess availability	(10,000		)
Outstanding letters of credits	(2,099		)
Adjusted borrowing base	16,913
Less: outstanding borrowing	—
Additional borrowing availability	$	16,913
Interest rates on outstanding borrowing	4.50		%

The Revolver Agreement contains various restrictions and covenants including: (1) a requirement to maintain a minimum excess availability of $10,000 until such time that, for two consecutive fiscal quarters, the Company’s Fixed Charge Coverage Ratio is at least 1.2x (such occurrence, a “Trigger Event”), at which time the Company’s required minimum excess availability is reduced to $5,000; (2) upon the occurrence of a Trigger Event, a minimum required Fixed Charge Coverage Ratio of 1.1x; (3) a requirement to maintain minimum EBITDA (as defined in the Revolver Agreement) for the Company’s North American and U.K. operations of at least $1,000; (4) a limit on the payment of dividends of not more than $5,000 per year and subject to certain conditions; (5) restrictions on the ability of the Company to make additional borrowings, acquire, merge or otherwise fundamentally change the ownership of the Company or repurchase the Company’s stock; (6) a limit on investments, and a limit on acquisitions of not more than $25,000 in cash and $25,000 in non-cash consideration per year, subject to certain conditions set forth in the Revolver Agreement; and (7) a limit on dispositions of assets of not more than $4,000 per year. The Company was in compliance with all financial covenants under the Revolver Agreement as of December 31, 2012.

Credit Agreement with Westpac Banking Corporation

On November 29, 2011, certain Australian and New Zealand subsidiaries of the Company entered into a Facility Agreement, dated November 29, 2011 (the “Facility Agreement”), with Westpac Banking Corporation and Westpac New Zealand Limited (collectively, “Westpac”).

The Facility Agreement provides three tranches: (a) an invoice discounting facility of up to $16,434 (AUD15,813) (“Tranche A”) for an Australian subsidiary of the Company, which is based on an agreed percentage of eligible accounts receivable; (b) an overdraft facility of up to $2,898 (NZD3,500) (“Tranche B”) for a New Zealand subsidiary of the Company; and (c) a financial guarantee facility of up to $5,197 (AUD5,000) (“Tranche C”) for the Australian subsidiary.

The Facility Agreement does not have a stated maturity date and can be terminated by Westpac upon 90 days written notice. Borrowings under Tranche A may be made with an interest rate based on the Invoice Finance 30-day Bank Bill Rate (as defined in the Facility Agreement) plus a margin of 0.75%. Borrowings under Tranche B may be made with an interest rate based on the Commercial Lending Rate (as defined in the Facility Agreement) plus a margin of 0.83%. Each of Tranche A and Tranche B bears a fee, payable monthly, equal to 0.65% of the size of Westpac’s commitment under such tranche. Borrowings under Tranche C may be made incurring a fee equal to 1.10% of the face value of the financial guarantee requested. Amounts owing under the Facility Agreement are secured by substantially all of the assets of the Australian subsidiary, its Australian parent company and the New Zealand subsidiary (collectively, the “Obligors”) and certain of their subsidiaries.

The details of the Facility Agreement as of December 31, 2012 were as follows:



	December 31, 2012
Tranche A:
Borrowing capacity	$	16,434
Less: outstanding borrowing	—
Additional borrowing availability	$	16,434
Interest rates on outstanding borrowing	5.08		%
Tranche B:
Borrowing capacity	$	2,898
Less: outstanding borrowing	—
Additional borrowing availability	$	2,898
Interest rates on outstanding borrowing	6.03		%
Tranche C:
Financial guarantee capacity	$	5,197
Less: outstanding financial guarantee requested	(2,934		)
Additional availability for financial guarantee	$	2,263
Interest rates on financial guarantee requested	1.10		%

The Facility Agreement contains various restrictions and covenants applicable to the Obligors and certain of their subsidiaries, including (a) a requirement that the Obligors maintain (1) a minimum Tangible Net Worth (as defined in the Facility Agreement) as of the last day of each calendar quarter of not less than the higher of 85% of the Tangible Net Worth as of the last day of the previous calendar year and $18,188 (AUD17,500); (2) at all times, a minimum Fixed Charge Coverage Ratio (as defined in the Facility Agreement) of 1.5x for the trailing twelve month period; and (3) a maximum Borrowing Base Ratio (as defined in the Facility Agreement) as of the last day of each calendar quarter of not more than 0.8; and (b) a limitation on certain intercompany payments with permitted payments outside the Obligor group restricted to a defined amount derived from the net profits of the Obligors and their subsidiaries. The Company was in compliance with all financial covenants under the Facility Agreement as of December 31, 2012.

Other Credit Agreements

The Company also has lending arrangements with local banks through its subsidiaries in the Netherlands, Belgium, Singapore and Mainland China. As of December 31, 2012, the Netherlands subsidiary could borrow up to $2,289 (€1,734) based on an agreed percentage of accounts receivable related to its operations. The Belgium subsidiary had a $1,320 (€1,000) overdraft facility as of December 31, 2012. Borrowings under the Belgium and the Netherlands lending arrangements may be made using an interest rate based on the one month EURIBOR plus a margin, and the interest rate under each of these arrangements was 2.61% as of December 31, 2012. The lending arrangement in the Netherlands expires annually each June, but can be renewed for one year periods at that time. The lending arrangement in Belgium has no expiration date and can be terminated with a 15 day notice period. In Singapore, the Company’s subsidiary can borrow up to $819 (SGD1,000) for working capital purposes. Interest on borrowings under this overdraft facility is based on the Singapore Prime Rate plus a margin of 1.75%, and it was 6.0% on December 31, 2012. The Singapore overdraft facility expires annually each August, but can be renewed for one year periods at that time. In Mainland China, the Company’s subsidiary can borrow up to $1,000 for working capital purposes. Interest on borrowings under this overdraft facility is based on the People’s Republic of China’s six month rate plus 200 basis points, and it was 7.6% on December 31, 2012. This overdraft facility expires annually each September, but can be renewed for one year periods at that time. There were no outstanding borrowings under the Belgium, the Netherlands, Singapore and Mainland China lending agreements as of December 31, 2012.

The average monthly outstanding borrowings for the Revolver Agreement, Facility Agreement and the various credit agreements in Belgium, the Netherlands, Singapore and Mainland China was $1,140 for the year ended December 31, 2012. The weighted average interest rate on all outstanding borrowings as of December 31, 2012 was 4.90%.

The Company continues to use the aforementioned credit to support its ongoing global working capital requirements, capital expenditures and other corporate purposes and to support letters of credit. Letters of credit and bank guarantees are used primarily to support office leases.

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References+ Details

SHELF REGISTRATIONS AND STOCKHOLDER RIGHTS PLAN	12 Months Ended
SHELF REGISTRATIONS AND STOCKHOLDER RIGHTS PLAN	Dec. 31, 2012
Shelf Registrations Disclosure [Abstract]
SHELF REGISTRATIONS AND STOCKHOLDER RIGHTS PLAN	SHELF REGISTRATION AND STOCKHOLDER RIGHTS PLAN Acquisition Shelf Registration Statement The Company has a shelf registration on file with the SEC to enable it to issue up to 1,350,000 shares of its common stock from time to time in connection with acquisitions of businesses, assets or securities of other companies, whether by purchase, merger or any other form of acquisition or business combination. If any shares are issued using this shelf registration, the Company will not receive any proceeds from these offerings other than the assets, businesses or securities acquired. As of December 31, 2012, all of the 1,350,000 shares were available for issuance. Stockholder Rights Plan On February 5, 2005, the Board declared a dividend of one preferred share purchase right (a “Right”) for each outstanding share of common stock of the Company. The dividend was paid upon the close of business on February 28, 2005 to the stockholders of record on that date. Each Right entitles the registered holder to purchase from the Company one one-hundredth of a share of Series A Junior Participating Preferred Stock, par value $0.001 (“Preferred Shares”), of the Company, at a price of $60 per one one-hundredth of a Preferred Share, subject to adjustment. If any person becomes a 15% or more stockholder of the Company, then each Right (subject to certain limitations) will entitle its holder to purchase, at the Right's then current exercise price, a number of shares of common stock of the Company or of the acquirer having a market value at the time of twice the Right's per share exercise price. The Company's Board of Directors may redeem the Rights for $0.001 per Right at any time prior to the time when the Rights become exercisable. Unless the Rights are redeemed, exchanged or terminated earlier, they will expire on February 28, 2015.

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

SEGMENT AND GEOGRAPHIC DATA

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 5

-Paragraph 15

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Preferred Stock

-URI http://asc.fasb.org/extlink&oid=6521494

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(d),(e))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 30

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30, 31

-Article 5

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SAB TOPIC 4.E)

-URI http://asc.fasb.org/extlink&oid=6228006&loc=d3e74512-122707

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29-31)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Article 4

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 4

-Section C

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Section B

-Paragraph 7, 11A

-Chapter 1

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 12: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 4

-Section E

Reference 13: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 4

-Subparagraph (SAB TOPIC 4.C)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187143-122770

Reference 14: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 2, 3, 4, 5, 6, 7, 8

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 15: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 16: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 17: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 18: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

Reference 19: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 11

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644

Reference 20: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 21: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644

Reference 22: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644

Reference 23: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph d

-Article 4

+ Details

SEGMENT AND GEOGRAPHIC DATA

12 Months Ended

Dec. 31, 2012

Segment Reporting [Abstract]

Segment Reporting

The Company operates in three reportable segments: the Hudson regional businesses of Hudson Americas, Hudson Asia Pacific, and Hudson Europe. Corporate expenses are reported separately from the three reportable segments and pertain to certain functions, such as executive management, corporate governance, human resources, accounting, administration, tax and treasury, the majority of which are attributable to and have been allocated to the reportable segments. Segment information is presented in accordance with ASC 280, “Segments Reporting.” This standard is based on a management approach that requires segmentation based upon the Company’s internal organization and disclosure of revenue and certain expenses based upon internal accounting methods. The Company’s financial reporting systems present various data for management to run the business, including internal profit and loss statements prepared on a basis not consistent with U.S. GAAP. Accounts receivable, net and long-lived assets are the only significant assets separated by segment for internal reporting purposes.



	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Inter- segment elimination			Total
For the Year Ended December 31, 2012
Revenue, from external customers	$	169,216		$	288,144		$	320,217		$	—		$	—		$	777,577
Inter-segment revenue	—			91			88			—			(179		)	—
Total revenue	$	169,216		$	288,235		$	320,305		$	—		$	(179	)	$	777,577
Gross margin, from external customers	$	43,164		$	117,428		$	124,275		$	—		$	—		$	284,867
Inter-segment gross margin	(13		)	12			1			—			—			—
Total gross margin	$	43,151		$	117,440		$	124,276		$	—		$	—		$	284,867
Business reorganization expenses (recovery)	$	1,007		$	1,285		$	5,131		$	359		$	—		$	7,782
EBITDA (loss) (a)	$	1,268		$	5,355		$	(2,955	)	$	(3,614	)	$	—		$	54
Depreciation and amortization	1,097			3,197			1,503			641			—			6,438
Intercompany interest income (expense), net	—			(3,988		)	(435		)	4,423			—			—
Interest income (expense), net	(57		)	(236		)	51			(393		)	—			(635		)
Income (loss) from continuing operations before income taxes	$	114		$	(2,066	)	$	(4,842	)	$	(225	)	$	—		$	(7,019	)
Provision for (benefit from) income taxes	$	(3,061	)	$	(527	)	$	1,486		$	418		$	—		$	(1,684	)
As of December 31, 2012
Accounts receivable, net	$	26,168		$	32,835		$	48,213		$	—		$	—		$	107,216
Long-lived assets, net of accumulated depreciation and amortization	$	2,230		$	12,909		$	5,048		$	1,971		$	—		$	22,158
Total assets	$	31,399		$	72,517		$	76,381		$	13,171		$	—		$	193,468



	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Inter- segment elimination			Total
For the Year Ended December 31, 2011
Revenue, from external customers	$	192,217		$	359,108		$	382,411		$	—		$	—		$	933,736
Inter-segment revenue	20			39			135			—			(194		)	—
Total revenue	$	192,237		$	359,147		$	382,546		$	—		$	(194	)	$	933,736
Gross margin, from external customers	$	50,778		$	146,917		$	156,610		$	—		$	—		$	354,305
Inter-segment gross margin	(1		)	(83		)	107			—			(23		)	—
Total gross margin	$	50,777		$	146,834		$	156,717		$	—		$	(23	)	$	354,305
Business reorganization expenses (recovery)	$	—		$	—		$	720		$	—		$	—		$	720
EBITDA (loss) (a)	$	3,482		$	14,180		$	8,071		$	(2,091	)	$	—		$	23,642
Depreciation and amortization	1,092			2,922			1,642			595			—			6,251
Intercompany interest income (expense), net	—			(7,339		)	(523		)	7,864			(2		)	—
Interest income (expense), net	(42		)	(659		)	55			(497		)	—			(1,143		)
Income (loss) from continuing operations before income taxes	$	2,348		$	3,260		$	5,961		$	4,681		$	(2	)	$	16,248
Provision for (benefit from) income taxes	500			900			3,214			725			—			5,339
As of December 31, 2011
Accounts receivable, net	$	24,750		$	49,918		$	56,821		$	—		$	—		$	131,489
Long-lived assets, net of accumulated depreciation and amortization	$	2,557		$	9,997		$	4,939		$	2,536		$	—		$	20,029
Total assets	$	29,818		$	81,161		$	86,156		$	19,411		$	—		$	216,546



	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Inter- segment elimination			Total
For the Year Ended December 31, 2010
Revenue, from external customers	$	162,432		$	303,619		$	328,491		$	—		$	—		$	794,542
Inter-segment revenue	(3		)	70			195			—			(262		)	—
Total revenue	$	162,429		$	303,689		$	328,686		$	—		$	(262	)	$	794,542
Gross margin, from external customers	$	39,417		$	121,965		$	137,191		$	—		$	—		$	298,573
Inter-segment gross margin	(116		)	(1		)	125			—			(8		)	—
Total gross margin	$	39,301		$	121,964		$	137,316		$	—		$	(8	)	$	298,573
Business reorganization expenses (recovery)	$	307		$	(15	)	$	1,402		$	—		$	—		$	1,694
EBITDA (loss) (a)	$	1,687		$	8,847		$	1,086		$	(5,117	)	$	—		$	6,503
Depreciation and amortization	2,356			2,887			2,789			152			—			8,184
Intercompany interest income (expense), net	—			(8,198		)	(290		)	8,487			1			—
Interest income (expense), net	(7		)	(36		)	(16		)	(1,219		)	—			(1,278		)
Income (loss) from continuing operations before income taxes	$	(676	)	$	(2,274	)	$	(2,009	)	$	1,999		$	1		$	(2,959	)
Provision for (benefit from) income taxes	$	(504	)	$	(120	)	$	1,266		$	840		$	—		$	1,482
As of December 31, 2010
Accounts receivable, net	$	26,388		$	45,913		$	56,275		$	—		$	—		$	128,576
Long-lived assets, net of accumulated depreciation and amortization	$	1,487		$	10,271		$	4,819		$	2,248		$	—		$	18,825
Total assets	$	30,130		$	77,204		$	86,133		$	12,367		$	—		$	205,834

(a)

SEC Regulation S-K 229.10(e)1(ii)(A) defines EBITDA as earnings before interest, taxes, depreciation and amortization. EBITDA is presented to provide additional information to investors about the Company's operations on a basis consistent with the measures that the Company uses to manage its operations and evaluate its performance. Management also uses this measurement to evaluate working capital requirements. EBITDA should not be considered in isolation or as a substitute for operating income and net income prepared in accordance with U.S. GAAP or as a measure of the Company's profitability.

Geographic Data Reporting

A summary of revenues for the years ended December 31, 2012, 2011 and 2010 and long-lived assets and net assets by geographic area as of December 31, 2012, 2011 and 2010 were as follows:



Information by geographic region	United Kingdom		Australia		United States		Continental Europe		Other Asia Pacific		Other Americas		Total
For the Year Ended December 31, 2012
Revenue (a)	$	210,933	$	218,537	$	167,196	$	109,100	$	69,791	$	2,020	$	777,577
For the Year Ended December 31, 2011
Revenue (a)	$	258,766	$	277,646	$	190,094	$	121,935	$	83,172	$	2,123	$	933,736
For the Year Ended December 31, 2010
Revenue (a)	$	221,538	$	232,936	$	161,241	$	104,984	$	72,652	$	1,191	$	794,542
As of December 31, 2012
Long-lived assets, net of accumulated depreciation and amortization (b)	$	3,629	$	9,015	$	4,152	$	1,411	$	3,895	$	56	$	22,158
Net assets	$	26,750	$	31,036	$	26,404	$	7,975	$	14,122	$	254	$	106,541
As of December 31, 2011
Long-lived assets, net of accumulated depreciation and amortization (b)	$	3,122	$	5,972	$	5,067	$	1,805	$	4,029	$	34	$	20,029
Net assets	$	29,290	$	30,521	$	22,223	$	10,933	$	14,028	$	362	$	107,357
As of December 31, 2010
Long-lived assets, net of accumulated depreciation and amortization (b)	$	3,086	$	6,841	$	3,743	$	1,725	$	3,430	$	—	$	18,825
Net assets	$	27,636	$	23,348	$	16,947	$	13,099	$	11,774	$	474	$	93,278


(a)	Revenue by geographic region disclosed above is net of any inter-segment revenue and, therefore, represents only revenue from external customers according to the location of the operating subsidiary.

(b) Comprised of property and equipment and intangibles. Corporate assets are included in the United States.

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

Selected Quarterly Financial Information [Abstract]

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 10

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 29

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 131

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 32

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 26

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 34

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 35

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 42

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 40

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 31

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 41

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599

Reference 12: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 30

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

Reference 13: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 33

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599

Reference 15: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599

+ Details

SELECTED QUARTERLY FINANCIAL DATA (unaudited)

12 Months Ended

Dec. 31, 2012

SELECTED QUARTERLY FINANCIAL DATA (unaudited)



	For The Year Ended December 31, 2012
	First quarter			Second quarter			Third quarter			Fourth quarter
Revenue	$	200,590		$	204,838		$	187,873		$	184,276
Gross margin	$	73,208		$	77,068		$	67,666		$	66,925
Operating income (loss)	$	(3,702	)	$	(3,167	)	$	(1,600	)	$	1,831
Net income (loss)	$	(3,221	)	$	394		$	(2,165	)	$	(343	)
Basic earnings (loss) per share	$	(0.10	)	$	0.01		$	(0.07	)	$	(0.01	)
Diluted earnings (loss) per share	$	(0.10	)	$	0.01		$	(0.07	)	$	(0.01	)
Basic weighted average shares outstanding (in thousands)	31,765			32,122			32,156			32,169
Diluted weighted average shares outstanding (in thousands)	31,765			32,486			32,156			32,169
Common stock equivalents and outstanding stock options excluded from the calculation of diluted earnings (loss) per share (in thousands)	2,793			1,939			2,654			2,368

	For The Year Ended December 31, 2011
	First quarter			Second quarter			Third quarter			Fourth quarter
Revenue	$	218,539		$	247,378		$	245,081		$	222,738
Gross margin	$	81,198		$	95,467		$	92,992		$	84,648
Operating income (loss)	$	463		$	6,030		$	6,150		$	4,792
Net income (loss)	$	(6	)	$	4,224		$	3,382		$	3,309
Basic earnings (loss) per share	$	—		$	0.13		$	0.11		$	0.10
Diluted earnings (loss) per share	$	—		$	0.13		$	0.11		$	0.10
Basic weighted average shares outstanding	31,325			31,593			31,620			31,639
Diluted weighted average shares outstanding	31,325			32,039			32,085			32,118
Common stock equivalents and outstanding stock options excluded from the calculation of diluted earnings (loss) per share (in thousands)	2,928			2,224			1,717			1,396

Earnings (loss) per share calculations for each quarter include the weighted average effect for the quarter; therefore, the sum of quarterly earnings (loss) per share amounts may not equal year-to-date earnings (loss) per share amounts, which reflect the weighted average effect on a year-to-date basis.

Condensed Financial Information of Parent Company Only Disclosure [Abstract]

The entire disclosure for the quarterly financial data in the annual financial statements. The disclosure may include a tabular presentation of financial information for each fiscal quarter for the current and previous year, including revenues, gross profit, income or loss before extraordinary items and earnings per share data. It also includes an indication if the information in the note is unaudited, comments on the aggregate effect of year-end adjustments, and an explanation of matters or transactions that affect comparability or are pertinent to an understanding of the information furnished.

+ References+ Details

SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF THE REGISTRANT

12 Months Ended

Dec. 31, 2012

SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF THE REGISTRANT



HUDSON GLOBAL, INC.
CONDENSED STATEMENTS OF OPERATIONS (PARENT COMPANY ONLY)
(in thousands)

	Year Ended December 31,
	2012			2011			2010
Operating expenses:
Selling, general and administrative expenses	$	18,272		$	19,860		$	18,848
Depreciation and amortization	641			595			152
Business reorganization expenses	359			—			—
Operating loss	(19,272		)	(20,455		)	(19,000		)
Other income (expense):
Interest, net	43			28			3,084
Corporate costs allocation and other, net	15,016			17,770			14,293
Equity in earnings (losses) of subsidiaries, net of income taxes	(1,103		)	13,557			(1,833		)
Fee for early extinguishment of credit facility	—			—			(563		)
Income (loss) from continuing operations before provision for income taxes	(5,316		)	10,900			(4,019		)
Provision for (benefit from) income taxes	19			(9		)	422
Income (loss) from continuing operations	(5,335		)	10,909			(4,441		)
Income (loss) from discontinued operations, net of income taxes	—			—			(244		)
Net income (loss)	$	(5,335	)	$	10,909		$	(4,685	)

See notes to condensed financial statements.



HUDSON GLOBAL, INC.
CONDENSED BALANCE SHEETS (PARENT COMPANY ONLY)
(in thousands)

	December 31,
	2012		2011
ASSETS
Current assets:
Cash and cash equivalents	$	9,475	$	13,628
Prepaid and other	534		869
Total current assets	10,009		14,497
Property and equipment, net	1,971		2,536
Investment in and advances to/from subsidiaries	98,648		95,755
Other assets	1,193		2,377
Total assets	$	111,821	$	115,165

LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable, accrued expenses and other current liabilities	3,523		$	5,417
Total current liabilities	3,523		5,417
Deferred rent and other non-current liabilities	1,757		2,391
Total liabilities	5,280		7,808
Stockholders’ equity	106,541		107,357
Total liabilities and stockholders' equity	$	111,821	$	115,165

See notes to condensed financial statements.

NOTE 1 - BASIS OF PRESENTATION

Hudson Global, Inc. (the “Parent Company”) is a holding company that conducts substantially all of its business through its subsidiaries. As specified in certain of its subsidiaries' credit agreements in The Netherlands, Australia and New Zealand, there are restrictions on the Parent Company's ability to obtain funds from certain of its subsidiaries through dividends, intercompany expenses or interest (refer to Note 13, “Credit Agreements”, to the Company's Consolidated Financial Statements). As of December 31, 2012, the Company was in a stockholders' equity position of $106,541, and approximately $37,926 constituted restricted net assets as defined in Rule 4-08(e)(3) of Regulation S-X. The restricted net assets of the Company's subsidiaries exceeded 25% of the consolidated net assets of the Company and its subsidiaries, thus requiring this Schedule I, “Condensed Financial Information of the Registrant.” Accordingly, the results of operations and cash flows for the years ended December 31, 2012, 2011 and 2010, and the balance sheets as of December 31, 2012 and 2011 have been presented on a “Parent-only” basis. In these statements, the Company's investments in its consolidated subsidiaries are presented under the equity method of accounting. The Parent-only financial statements should be read in conjunction with the Company's audited Consolidated Financial Statements included elsewhere herein.

Certain prior year amounts have been reclassified to conform to the current period presentation.

NOTE 2 - DIVIDENDS RECEIVED

The Company received dividends of $6,255, $4,515 and $3,123 in 2012, 2011 and 2010, respectively, from its consolidated subsidiaries.

NOTE 3 - CREDIT AGREEMENTS

Several of the Company's subsidiaries have credit agreements with lenders. Borrowings under the credit agreements are based on agreed percentage of eligible account receivable. The borrowings of the holding company are secured by the accounts receivable of the Company's U.S. and U.K. subsidiaries. Refer to Note 13, “Credit Agreements” to the Company's Consolidated Financial Statements for further details.

Valuation and Qualifying Accounts [Abstract]

The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document.

+ References+ Details

SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Dec. 31, 2012

SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS

SCHEDULE II

VALUATION AND QUALIFYING ACCOUNTS

(IN THOUSANDS)



Column A	Column B		Column C		Column D	Column E
			Additions
	Balance at		Charged to			Balance at
	Beginning		Costs/Expenses			End
Descriptions	of Period		(Recoveries)		Deductions	of Period
Allowance for Doubtful Accounts (a)
For the Year Ended December 31, 2012	$	1,772	(76	)	529	$	1,167
For the Year Ended December 31, 2011	$	2,145	175		548	$	1,772
For the Year Ended December 31, 2010	$	2,422	392		669	$	2,145


(a)	Included in the balances presented here are the allowances for doubtful accounts for the Company's discontinued operations.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Dec. 31, 2012

Accounting Policies [Abstract]

Basis of Presentation

Certain prior year amounts have been reclassified to conform to the current period presentation.

Comparability of Prior Year Financial Data

Revision of Prior Period Balances

Principles of Consolidation

Use of Estimates

Nature of Business and Credit Risk

Revenue Recognition

Operating Expenses

Stock-Based Compensation

· The expected term of stock options is estimated using the simplified method since the Company currently does not have sufficient stock option exercise history.

· The expected risk free interest rate is based on the U.S. Treasury constant maturity interest rate which term is consistent with the expected term of the stock options.

· The expected volatility is based on the historic volatility.

In accordance with ASC 718, the Company reflects the tax savings resulting from tax deductions in excess of income tax benefits as a financing cash flow in its Consolidated Statement of Cash Flows.

Income Taxes

Earnings (Loss) Per Share

Fair Value of Financial Instruments

Cash and Cash Equivalents

Accounts Receivable

Property and Equipment

Property and equipment are stated at cost. Depreciation is computed primarily using the straight line method over the following estimated useful lives:



		Years
Furniture and equipment		3 - 8
Capitalized software costs		3 - 5
Computer equipment		2 - 5

Capitalized Software Costs

Long-Lived Assets and Amortizable Intangibles

Goodwill

Foreign Currency Translation

Comprehensive Income (Loss)

DESCRIPTION OF BUSINESS (Tables)

12 Months Ended

Dec. 31, 2012

Description of Business [Abstract]

Schedule of segment reporting information

For the years ended December 31, 2012, 2011 and 2010, the amounts and percentage of the Company’s total gross margin from the three reportable segments were as follows:



	For The Year Ended December 31,
	2012				2011				2010
	Gross Margin ($)		%		Gross Margin ($)		%		Gross Margin ($)		%
Hudson Americas	$	43,164	15.15	%	$	50,778	14.33	%	$	39,417	13.20	%
Hudson Asia Pacific	117,428		41.22	%	146,917		41.47	%	121,965		40.85	%
Hudson Europe	124,275		43.63	%	156,610		44.20	%	137,191		45.95	%
Total	$	284,867	100.00	%	$	354,305	100.00	%	$	298,573	100.00	%

Accounts receivable, net and long-lived assets are the only significant assets separated by segment for internal reporting purposes.



	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Inter- segment elimination			Total
For the Year Ended December 31, 2012
Revenue, from external customers	$	169,216		$	288,144		$	320,217		$	—		$	—		$	777,577
Inter-segment revenue	—			91			88			—			(179		)	—
Total revenue	$	169,216		$	288,235		$	320,305		$	—		$	(179	)	$	777,577
Gross margin, from external customers	$	43,164		$	117,428		$	124,275		$	—		$	—		$	284,867
Inter-segment gross margin	(13		)	12			1			—			—			—
Total gross margin	$	43,151		$	117,440		$	124,276		$	—		$	—		$	284,867
Business reorganization expenses (recovery)	$	1,007		$	1,285		$	5,131		$	359		$	—		$	7,782
EBITDA (loss) (a)	$	1,268		$	5,355		$	(2,955	)	$	(3,614	)	$	—		$	54
Depreciation and amortization	1,097			3,197			1,503			641			—			6,438
Intercompany interest income (expense), net	—			(3,988		)	(435		)	4,423			—			—
Interest income (expense), net	(57		)	(236		)	51			(393		)	—			(635		)
Income (loss) from continuing operations before income taxes	$	114		$	(2,066	)	$	(4,842	)	$	(225	)	$	—		$	(7,019	)
Provision for (benefit from) income taxes	$	(3,061	)	$	(527	)	$	1,486		$	418		$	—		$	(1,684	)
As of December 31, 2012
Accounts receivable, net	$	26,168		$	32,835		$	48,213		$	—		$	—		$	107,216
Long-lived assets, net of accumulated depreciation and amortization	$	2,230		$	12,909		$	5,048		$	1,971		$	—		$	22,158
Total assets	$	31,399		$	72,517		$	76,381		$	13,171		$	—		$	193,468



	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Inter- segment elimination			Total
For the Year Ended December 31, 2011
Revenue, from external customers	$	192,217		$	359,108		$	382,411		$	—		$	—		$	933,736
Inter-segment revenue	20			39			135			—			(194		)	—
Total revenue	$	192,237		$	359,147		$	382,546		$	—		$	(194	)	$	933,736
Gross margin, from external customers	$	50,778		$	146,917		$	156,610		$	—		$	—		$	354,305
Inter-segment gross margin	(1		)	(83		)	107			—			(23		)	—
Total gross margin	$	50,777		$	146,834		$	156,717		$	—		$	(23	)	$	354,305
Business reorganization expenses (recovery)	$	—		$	—		$	720		$	—		$	—		$	720
EBITDA (loss) (a)	$	3,482		$	14,180		$	8,071		$	(2,091	)	$	—		$	23,642
Depreciation and amortization	1,092			2,922			1,642			595			—			6,251
Intercompany interest income (expense), net	—			(7,339		)	(523		)	7,864			(2		)	—
Interest income (expense), net	(42		)	(659		)	55			(497		)	—			(1,143		)
Income (loss) from continuing operations before income taxes	$	2,348		$	3,260		$	5,961		$	4,681		$	(2	)	$	16,248
Provision for (benefit from) income taxes	500			900			3,214			725			—			5,339
As of December 31, 2011
Accounts receivable, net	$	24,750		$	49,918		$	56,821		$	—		$	—		$	131,489
Long-lived assets, net of accumulated depreciation and amortization	$	2,557		$	9,997		$	4,939		$	2,536		$	—		$	20,029
Total assets	$	29,818		$	81,161		$	86,156		$	19,411		$	—		$	216,546



	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Inter- segment elimination			Total
For the Year Ended December 31, 2010
Revenue, from external customers	$	162,432		$	303,619		$	328,491		$	—		$	—		$	794,542
Inter-segment revenue	(3		)	70			195			—			(262		)	—
Total revenue	$	162,429		$	303,689		$	328,686		$	—		$	(262	)	$	794,542
Gross margin, from external customers	$	39,417		$	121,965		$	137,191		$	—		$	—		$	298,573
Inter-segment gross margin	(116		)	(1		)	125			—			(8		)	—
Total gross margin	$	39,301		$	121,964		$	137,316		$	—		$	(8	)	$	298,573
Business reorganization expenses (recovery)	$	307		$	(15	)	$	1,402		$	—		$	—		$	1,694
EBITDA (loss) (a)	$	1,687		$	8,847		$	1,086		$	(5,117	)	$	—		$	6,503
Depreciation and amortization	2,356			2,887			2,789			152			—			8,184
Intercompany interest income (expense), net	—			(8,198		)	(290		)	8,487			1			—
Interest income (expense), net	(7		)	(36		)	(16		)	(1,219		)	—			(1,278		)
Income (loss) from continuing operations before income taxes	$	(676	)	$	(2,274	)	$	(2,009	)	$	1,999		$	1		$	(2,959	)
Provision for (benefit from) income taxes	$	(504	)	$	(120	)	$	1,266		$	840		$	—		$	1,482
As of December 31, 2010
Accounts receivable, net	$	26,388		$	45,913		$	56,275		$	—		$	—		$	128,576
Long-lived assets, net of accumulated depreciation and amortization	$	1,487		$	10,271		$	4,819		$	2,248		$	—		$	18,825
Total assets	$	30,130		$	77,204		$	86,133		$	12,367		$	—		$	205,834

(a)

Property, plant and equipment

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References+ Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2012

Accounting Policies [Abstract]

Property and equipment are stated at cost. Depreciation is computed primarily using the straight line method over the following estimated useful lives:



		Years
Furniture and equipment		3 - 8
Capitalized software costs		3 - 5
Computer equipment		2 - 5

As of December 31, 2012 and 2011, property and equipment, net were as follows:



	As of December 31,
	2012		2011
Computer equipment	$	10,889	$	13,666
Furniture and equipment	7,840		9,692
Capitalized software costs	28,877		30,920
Leasehold and building improvements	24,650		21,650
	72,256		75,928
Less: accumulated depreciation and amortization	52,206		58,090
Property and equipment, net	$	20,050	$	17,838

Revenue, Direct Costs and Gross Margin [Abstract]

Tabular disclosure of the useful life and salvage value of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software.

+ References+ Details

REVENUE, DIRECT COSTS AND GROSS MARGIN Revenue, Direct Costs and Gross Margin (Tables)

12 Months Ended

Dec. 31, 2012

Revenue, direct costs and gross margin

The Company’s revenue, direct costs and gross margin were as follows:



	For The Year Ended
	2012						2011						2010
	Temporary Contracting		Other		Total		Temporary Contracting		Other		Total		Temporary Contracting		Other		Total
Revenue	$	579,914	$	197,663	$	777,577	$	692,665	$	241,071	$	933,736	$	585,321	$	209,221	$	794,542
Direct costs (1)	478,126		14,584		492,710		564,462		14,969		579,431		482,175		13,794		495,969
Gross margin	$	101,788	$	183,079	$	284,867	$	128,203	$	226,102	$	354,305	$	103,146	$	195,427	$	298,573

(1)

STOCK-BASED COMPENSATION (Tables)

12 Months Ended

Dec. 31, 2012

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Schedule of stock-based compensation expense



	For The Year Ended December 31,
	2012		2011		2010
Stock options	$	704	$	515	$	158
Restricted stock	1,275		2,411		1,566
Restricted stock units	595		295		—
Total	$	2,574	$	3,221	$	1,724
Tax benefits recognized in jurisdictions where the Company has taxable income	$	105	$	285	$	132

Schedule of unrecognized compensation cost, nonvested awards



	As of December 31,
	2012			2011
	Unrecognized Expense		Weighted Average Period in Years	Unrecognized Expense		Weighted Average Period in Years
Stock options	$	445	1.08	$	1,037	1.89
Restricted stock	$	1,806	1.38	$	2,426	1.46
Restricted stock units	$	182	1.52	$	387	2.19

Schedule of share-based payment award, stock options, valuation assumptions

The following were the weighted average assumptions used to determine the fair value of stock options granted by the Company and the details of option activity as of and for the respective periods:



		For The Year Ended December 31,
		2012	2011			2010
	Volatility	(a)	75.1		%	(a)
	Risk free interest rate	(a)	2.3		%	(a)
	Dividends	(a)	—		%	(a)
	Expected life (years)	(a)	6.25			(a)
	Weighted average fair value of options granted during the period	(a)	$	3.50		(a)

(a)	Stock option assumptions are not provided above because there were no options granted during the years ended December 31, 2012 and 2010.

Changes in stock options

Changes in the Company’s stock options for the years ended December 31, 2012, 2011 and 2010 were as follows:



	For The Year Ended December 31,
	2012				2011				2010
	Number of Options		Weighted Average Exercise Price per Share		Number of Options		Weighted Average Exercise Price per Share		Number of Options		Weighted Average Exercise Price per Share
Options outstanding at January 1,	1,396,350		$	11.36	1,548,300		$	12.64	1,763,250		$	12.79
Granted	—		—		400,000		5.18		—		—
Expired	(157,700	)	12.55		(551,950	)	10.47		(214,950	)	13.86
Options outstanding at December 31,	1,238,650		$	11.21	1,396,350		$	11.36	1,548,300		$	12.64
Options exercisable at December 31,	838,650		$	14.09	983,850		$	13.96	1,508,000		$	12.71

Weighted average remaining contractual term and Instrinsic value of stock options

The weighted average remaining contractual term and the aggregated intrinsic value for stock options outstanding and exercisable as of December 31, 2012 and 2011 were as follows:



	As of December 31,
	2012			2011
	Remaining Contractual Term in Years	Aggregated Intrinsic Value		Remaining Contractual Term in Years	Aggregated Intrinsic Value
Stock options outstanding	4.4	$	—	5.1	$	—
Stock options exercisable	2.5	$	—	3.4	$	—

Quantity and vesting conditions for shares of restricted stock granted

A summary of the quantity and vesting conditions for shares of restricted stock granted for the year ended December 31, 2012 was as follows:



Vesting conditions		Number of Shares of Restricted Stock Granted
Performance and service conditions (1) (2)		566,830
Vest 50% on each of the second and third anniversaries of the grant date with service conditions only		35,000
Immediately vested		1,400
Vest two-thirds on the second anniversary of the grant date and one-third on the third anniversary of the grant date with service conditions only		20,000
Vest one-third on each of the first three anniversaries of the grant date with service conditions only		15,000
Total shares of restricted stock granted for the year ended December 31, 2012		638,230


(1)	The performance conditions with respect to restricted stock may be satisfied as follows:


(a)	50% of the shares of restricted stock may be earned on the basis of performance as measured by a “Take-out Ratio,” defined as the percentage of the direct, front line costs incurred for the year ended December 31, 2012 divided by the gross margin for the year ended December 31, 2012;


(b)	25% of the shares of restricted stock may be earned on the basis of performance as measured by an employee engagement score for the year ended December 31, 2012 based on an employee survey conducted by a global human resources consulting firm; and


(c)	25% of the shares of restricted stock may be earned on the basis of performance as measured by “Cash Efficiency,” defined as (1) cash flow from operations for the year ended December 31, 2012 divided by (2) gross margin minus selling, general and administrative expenses for the year ended December 31, 2012.


(2)	To the extent shares are earned on the basis of performance, such shares will vest on the basis of service as follows:


(a)	33% of the shares vest on the later of the first anniversary of the grant date or the determination that the performance conditions have been satisfied;


(b)	33% of the shares vest on the second anniversary of the grant date; and


(c)	34% of the shares vest on the third anniversary of the grant date; provided that, in each case, the named executive officer remains employed by the Company from the grant date through the applicable service vesting date.

Changes in restricted stock

Changes in the Company’s restricted stock for the years ended December 31, 2012, 2011 and 2010 were as follows:



	For The Year Ended December 31,
	2012				2011				2010
	Number of Shares of Restricted Stock		Weighted Average Grant Date Fair Value		Number of Shares of Restricted Stock		Weighted Average Grant Date Fair Value		Number of Shares of Restricted Stock		Weighted Average Grant Date Fair Value
Unvested restricted stock at January 1,	1,166,082		$	5.12	953,037		$	3.64	531,083		$	2.70
Granted	638,230		4.59		743,625		6.22		597,732		4.56
Vested	(461,200	)	4.86		(295,065	)	4.09		(111,112	)	4.33
Forfeited	(314,196	)	5.26		(235,515	)	3.86		(64,666	)	3.19
Unvested restricted stock at December 31,	1,028,916		$	4.87	1,166,082		$	5.12	953,037		$	3.64

Changes in restricted stock units

Changes in the Company’s restricted stock units for the years ended December 31, 2012, 2011 and 2010 were as follows:



	For The Year Ended December 31,
	2012				2011				2010
	Number of Shares of Restricted Stock Unit		Weighted Average Grant-Date Fair Value		Number of Shares of Restricted Stock Unit		Weighted Average Grant-Date Fair Value		Number of Shares of Restricted Stock Unit		Weighted Average Grant-Date Fair Value
Unvested restricted stock units at January 1,	100,000		$	5.18	—		$	—	—		$	—
Granted	76,023		5.13		127,376		5.37		25,521		5.76
Vested	(76,023	)	5.13		(27,376	)	6.05		(25,521	)	5.76
Unvested restricted stock units at December 31,	100,000		$	5.18	100,000		$	5.18	—		$	—

Schedule of expenses and contributions for the prior years' employer-matching liability for the 401(k) plan

For the years ended December 31, 2012, 2011 and 2010, the Company’s expenses and contributions to satisfy the prior years’ employer-matching liability for the 401(k) plan were as follows:



	For The Year Ended December 31,
($ in thousands, except otherwise stated)	2012		2011		2010
Expense recognized for the 401(k) plan	$	635	$	686	$	610
Contributions to satisfy prior years' employer-matching liability
Number of shares of the Company's common stock issued (in thousands)	124		92		121
Market value per share of the Company's common stock on contribution date (in dollars)	$	5.35	$	6.55	$	4.47
Non-cash contribution made for employer matching liability	$	666	$	602	$	541
Additional cash contribution made for employer-matching liability	—		—		111
Total contribution made for employer-matching liability	$	666	$	602	$	652

Restricted stock

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Disclosure of share based compensation arrangements other than options fair value vested

The total fair value of restricted stock vested during the years ended December 31, 2012, 2011 and 2010 were as follow:



	For The Year Ended December 31,
	2012		2011		2010
Fair value of restricted stock vested	$	2,239	$	1,207	$	481

Restricted stock units

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Disclosure of share based compensation arrangements other than options fair value vested

The total fair value of restricted stock units vested during the years ended December 31, 2012, 2011 and 2010 were as follows:



	For The Year Ended December 31,
	2012		2011		2010
Fair value of restricted stock units vested	$	390	$	166	$	147

INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2012

Income Tax Disclosure [Abstract]

Schedule of income before income tax, domestic and foreign

The domestic and foreign components of income (loss) before income taxes from continuing operations were as follows:



	Year ended December 31,
	2012			2011		2010
Domestic	$	(400	)	$	6,313	$	1,821
Foreign	(6,619		)	9,935		(4,780		)
Income (loss) from continuing operations before provision for income taxes	$	(7,019	)	$	16,248	$	(2,959	)

Schedule of components of income tax expense (benefit)

The provision for (benefit from) income taxes from continuing operations was as follows:



	Year ended December 31,
	2012			2011		2010
Current tax provision (benefit):
U.S. Federal	$	—		$	—	$	—
State and local	(3,214		)	239		(819		)
Foreign	1,840			3,828		2,524
Total current provision for (benefit from) income taxes	(1,374		)	4,067		1,705
Deferred tax provision (benefit):
U.S. Federal	—			—		—
State and local	—			—		—
Foreign	(310		)	1,272		(223		)
Total deferred provision for (benefit from) income taxes	(310		)	1,272		(223		)
Total provision for (benefit from) income taxes from continuing operations	$	(1,684	)	$	5,339	$	1,482

Schedule of effective income tax rate reconciliation

The following is a reconciliation of the effective tax rate from continuing operations for the years ended December 31, 2012, 2011 and 2010 to the U.S. Federal statutory rate of 35%:



	Year ended December 31,
	2012			2011			2010
Provision for (benefit from) continuing operations at Federal statutory rate of 35%	$	(2,457	)	$	5,687		$	(1,036	)
State income taxes, net of Federal income tax effect	(2,089		)	155			(532		)
Change in valuation allowance	2,545			(3,284		)	2,970
Taxes related to foreign income	(2,505		)	(112		)	(467		)
Nondeductible expenses and others	2,822			2,893			547
Provision for (benefit from) income tax	$	(1,684	)	$	5,339		$	1,482

Schedule of deferred tax assets and liabilities



	As of December 31,
	2012			2011
Current deferred tax assets (liabilities):
Allowance for doubtful accounts	$	145		$	362
Prepaid expenses	—			(543		)
Accrued and other current liabilities	1,015			1,077
Accrued compensation liabilities	2,886			3,763
Tax loss carry-forwards	—			—
Current deferred tax assets (liabilities), gross, total	4,046			4,659
Valuation allowance	(610		)	(566		)
Total current deferred tax asset, net of valuation allowance	3,436			4,093
Non-current deferred tax assets (liabilities):
Property and equipment	3,355			2,093
Goodwill and intangibles	14,434			18,467
Accrued and other non-current liabilities	1,775			1,062
Deferred compensation	3,613			3,735
Other	—			1,873
Tax loss carry-forwards	140,068			132,298
Non-current deferred tax assets (liabilities), gross, total	163,245			159,528
Valuation allowance	(153,718		)	(151,217		)
Total non-current deferred tax asset (liabilities), net of valuation allowance	9,527			8,311
Deferred tax assets (liabilities), net of valuation allowance, total	$	12,963		$	12,404

Summary of income tax contingencies



	As of December 31,
	2012		2011
Unrecognized tax benefits, excluding interest and penalties	$	3,144	$	6,163
Accrued interest and penalties	701		1,644
Total unrecognized tax benefits that would impact effective tax rate	$	3,845	$	7,807

Summary of income tax contingencies

The following table shows a reconciliation of the beginning and ending amounts of unrecognized tax benefits, exclusive of interest and penalties:



Balance at January 1, 2012	$	6,163
Additions based on tax positions related to the current year	225
Additions for tax positions of prior years	65
Reductions for tax positions of prior years	(2,868		)
Settlements	(83		)
Lapse of statute of limitations	(410		)
Currency Translation	52
Balance at December 31, 2012	$	3,144

Uncertain tax position interest and penalties



	Year ended December 31,
	2012			2011			2010
Expense for (benefit of) estimated interest and penalties related to unrecognized tax benefits	$	(909	)	$	(230	)	$	(93	)

Open years subject to tax examination

As of December 31, 2012, the Company's open tax years remain subject to examination by the relevant tax authorities and currently under income tax examination were principally as follows:



		Year
Earliest tax years remain subject to examination by the relevant tax authorities:
U.S. Federal		2009
Other U.S. state and local jurisdictions		2008
U.K.		2011
Australia		2008
Other foreign jurisdictions		2007
Currently under income tax examination:
New Zealand		2009

EARNINGS (LOSS) PER SHARE (Tables)

12 Months Ended

Dec. 31, 2012

Earnings Per Share [Abstract]

Schedule of earnings per share, basic and diluted

A reconciliation of the numerators and denominators of the basic and diluted earnings (loss) per share calculations were as follows:



	Year Ended
	December 31,
	2012			2011		2010
Earnings (loss) per share ("EPS"):
Basic
Income (loss) from continuing operations	$	(0.17	)	$	0.35	$	(0.15	)
Income (loss) from discontinued operations	—			—		(0.01		)
Net income (loss) - basic EPS	$	(0.17	)	$	0.35	$	(0.16	)
Diluted
Income (loss) from continuing operations	$	(0.17	)	$	0.34	$	(0.15	)
Income (loss) from discontinued operations	—			—		(0.01		)
Net income (loss) - diluted EPS	$	(0.17	)	$	0.34	$	(0.16	)
EPS numerator - basic and diluted:
Income (loss) from continuing operations	$	(5,335	)	$	10,909	$	(4,441	)
Income (loss) from discontinued operations, net of income taxes	—			—		(244		)
Net income (loss)	$	(5,335	)	$	10,909	$	(4,685	)
EPS denominator (in thousands):
Weighted average common stock outstanding - basic	32,060			31,566		29,931
Common stock equivalents: stock options and other stock-based awards (a)	—			423		—
Weighted average number of common stock outstanding - diluted	32,060			31,989		29,931

(a)

Schedule of antidilutive securities excluded from computation of earnings per share



	Year Ended
	December 31,
	2012	2011	2010
Unvested restricted stock	1,028,916	104,175	1,034,597
Unvested restricted stock units	100,000	—	—
Stock options	1,238,650	1,396,350	1,548,300
Total	2,367,566	1,500,525	2,582,897

RESTRICTED CASH (Tables)

12 Months Ended

Dec. 31, 2012

Restricted Cash and Investments [Abstract]

Schedule of restricted cash and cash equivalents

A summary of the Company’s restricted cash included in the accompanying Consolidated Balance Sheets as of December 31, 2012 and 2011 was as follows:



	As of December 31,
	2012		2011
Included under the caption "Other assets":
Collateral accounts	$	619	$	3,120
Rental deposits	1,301		268
Total amount under the caption "Other assets":	$	1,920	$	3,388
Included under the caption "Prepaid and other":
Client guarantees	$	102	$	133
Collateral accounts	—		117
Other	142		3
Total amount under the caption "Prepaid and other"	$	244	$	253
Total restricted cash	$	2,164	$	3,641

Property, Plant and Equipment, Net [Abstract]

Tabular disclosure of the cash and cash items which are restricted as to withdrawal or usage. The provisions of any restrictions are described in a note to the financial statements. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits.

+ References+ Details

PROPERTY AND EQUIPMENT, NET Property and Equipment, Net (Tables)

12 Months Ended

Dec. 31, 2012

Property, plant and equipment

Property and equipment are stated at cost. Depreciation is computed primarily using the straight line method over the following estimated useful lives:



		Years
Furniture and equipment		3 - 8
Capitalized software costs		3 - 5
Computer equipment		2 - 5

As of December 31, 2012 and 2011, property and equipment, net were as follows:



	As of December 31,
	2012		2011
Computer equipment	$	10,889	$	13,666
Furniture and equipment	7,840		9,692
Capitalized software costs	28,877		30,920
Leasehold and building improvements	24,650		21,650
	72,256		75,928
Less: accumulated depreciation and amortization	52,206		58,090
Property and equipment, net	$	20,050	$	17,838

Schedule of capital leased assets

A summary of the Company’s equipment acquired under capital lease agreements was as follows:



	As of December 31,
	2012		2011
Capital lease obligation, current	$	467	$	420
Capital lease obligation, non-current	$	324	$	720

Goodwill and Intangible Assets Disclosure [Abstract]

+ References+ Details

GOODWILL (Tables)

12 Months Ended

Dec. 31, 2012

Schedule of goodwill

The following is a summary of the changes in the carrying value of the Company’s goodwill for the years ended December 31, 2012 and 2011.



	Carrying Value
	2012		2011
Goodwill, January 1,	$	1,992	$	1,909
Additions	—		—
Impairments	—		—
Currency translation	28		83
Goodwill, December 31,	$	2,020	$	1,992

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References+ Details

BUSINESS REORGANIZATION EXPENSES (Tables)

12 Months Ended

Dec. 31, 2012

Changes in accrued business reorganization expenses

Changes in the accrued business reorganization expenses for the year ended December 31, 2012 were as follows:



For The Year Ended December 31, 2012	December 31, 2011		Changes in Estimate		Additional Charges		Payments			December 31, 2012
Lease termination payments	$	1,309	$	2,230	$	1,053	$	(1,914	)	$	2,678
Employee termination benefits	75		97		4,286		(3,743		)	715
Other associated costs	5		—		116		(94		)	27
Total	$	1,389	$	2,327	$	5,455	$	(5,751	)	$	3,420

Business Reogranization Expenses

Business reorganization expenses for the years ended December 31, 2012, 2011 and 2010 by plan were as follows:



	Year Ended December 31,
	2012		2011			2010
2006 Plan	$	2,280	$	739		$	1,393
2008 Plan	—		—			74
2009 Plan	49		(19		)	227
2012 Plan	5,453		—			—
Total	$	7,782	$	720		$	1,694

Lease Termination Payments

The business reorganization expenses incurred for lease termination payments for the years ended December 31, 2012, 2011 and 2010 by segment were as follows:



Lease termination payments for the year ended December 31,	Hudson		Hudson			Hudson
Lease termination payments for the year ended December 31,	America		Asia Pacific			Europe		Corporate		Total
2012	$	179	$	613		$	2,491	$	—	$	3,283
2011	$	—	$	—		$	708	$	—	$	708
2010	$	134	$	(18	)	$	1,348	$	—	$	1,464

Employee termination benefits

The business reorganization expenses incurred for employee termination benefits for the years ended December 31, 2012, 2011 and 2010 by segment were as follows:



Employee termination benefits for the year ended December 31,	Hudson		Hudson			Hudson
	America		Asia Pacific			Europe		Corporate		Total
2012	$	811	$	674		$	2,539	$	359	$	4,383
2011	$	—	$	—		$	—	$	—	$	—
2010	$	173	$	(17	)	$	67	$	—	$	223

Commitments and Contingencies Disclosure [Abstract]

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

+ References+ Details

COMMITMENTS AND CONTINGENCIES (Tables)

12 Months Ended

Dec. 31, 2012

Schedule of future minimum rental payments for operating leases

As of December 31, 2012, future minimum lease commitments under non-cancelable operating leases, which will be expensed as direct costs (for contractor project space) and office and general expenses, were as follows:



2013	$	24,024
2014	18,837
2015	15,571
2016	13,926
2017	10,528
Thereafter	21,840
	$	104,726

Schedule of asset retirement obligations

The Company’s asset retirement obligations that are included in the Consolidated Balance Sheets as of December 31, 2012 and 2011 were as follows:



	As of December 31,
	2012		2011
Current portion of asset retirement obligations	$	52	$	301
Non-current portion of asset retirement obligations	2,769		2,507
Total asset retirement obligations	$	2,821	$	2,808

CREDIT AGREEMENTS (Tables)

12 Months Ended

Dec. 31, 2012

Line of Credit Facility [Line Items]

Interest rate based on fixed charge coverage ratio



Level	Fixed Charge Coverage Ratio	Base Rate Revolving Loans		LIBOR Revolving Loans or Letter of Credit Obligations
I	Greater than or equal to 1.25:1.0	1.25	%	2.25	%
II	Less than 1.25:1.0 but greater than or equal to 1.10:1.0	1.50	%	2.50	%
III	Less than 1.10:1.0	1.75	%	2.75	%

RBS Citizens Business Capital

Line of Credit Facility [Line Items]

Schedule of Line of Credit Facilities

The details of the Revolver Agreement as of December 31, 2012 were as follows:



	December 31, 2012
Borrowing base	$	29,012
Less: adjustments to the borrowing base
Minimum excess availability	(10,000		)
Outstanding letters of credits	(2,099		)
Adjusted borrowing base	16,913
Less: outstanding borrowing	—
Additional borrowing availability	$	16,913
Interest rates on outstanding borrowing	4.50		%

Westpac Bank

Line of Credit Facility [Line Items]

Schedule of Line of Credit Facilities

The details of the Facility Agreement as of December 31, 2012 were as follows:



	December 31, 2012
Tranche A:
Borrowing capacity	$	16,434
Less: outstanding borrowing	—
Additional borrowing availability	$	16,434
Interest rates on outstanding borrowing	5.08		%
Tranche B:
Borrowing capacity	$	2,898
Less: outstanding borrowing	—
Additional borrowing availability	$	2,898
Interest rates on outstanding borrowing	6.03		%
Tranche C:
Financial guarantee capacity	$	5,197
Less: outstanding financial guarantee requested	(2,934		)
Additional availability for financial guarantee	$	2,263
Interest rates on financial guarantee requested	1.10		%

SEGMENT AND GEOGRAPHIC DATA (Tables)

12 Months Ended

Dec. 31, 2012

Segment Reporting [Abstract]

Schedule of segment reporting information

For the years ended December 31, 2012, 2011 and 2010, the amounts and percentage of the Company’s total gross margin from the three reportable segments were as follows:



	For The Year Ended December 31,
	2012				2011				2010
	Gross Margin ($)		%		Gross Margin ($)		%		Gross Margin ($)		%
Hudson Americas	$	43,164	15.15	%	$	50,778	14.33	%	$	39,417	13.20	%
Hudson Asia Pacific	117,428		41.22	%	146,917		41.47	%	121,965		40.85	%
Hudson Europe	124,275		43.63	%	156,610		44.20	%	137,191		45.95	%
Total	$	284,867	100.00	%	$	354,305	100.00	%	$	298,573	100.00	%

Accounts receivable, net and long-lived assets are the only significant assets separated by segment for internal reporting purposes.



	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Inter- segment elimination			Total
For the Year Ended December 31, 2012
Revenue, from external customers	$	169,216		$	288,144		$	320,217		$	—		$	—		$	777,577
Inter-segment revenue	—			91			88			—			(179		)	—
Total revenue	$	169,216		$	288,235		$	320,305		$	—		$	(179	)	$	777,577
Gross margin, from external customers	$	43,164		$	117,428		$	124,275		$	—		$	—		$	284,867
Inter-segment gross margin	(13		)	12			1			—			—			—
Total gross margin	$	43,151		$	117,440		$	124,276		$	—		$	—		$	284,867
Business reorganization expenses (recovery)	$	1,007		$	1,285		$	5,131		$	359		$	—		$	7,782
EBITDA (loss) (a)	$	1,268		$	5,355		$	(2,955	)	$	(3,614	)	$	—		$	54
Depreciation and amortization	1,097			3,197			1,503			641			—			6,438
Intercompany interest income (expense), net	—			(3,988		)	(435		)	4,423			—			—
Interest income (expense), net	(57		)	(236		)	51			(393		)	—			(635		)
Income (loss) from continuing operations before income taxes	$	114		$	(2,066	)	$	(4,842	)	$	(225	)	$	—		$	(7,019	)
Provision for (benefit from) income taxes	$	(3,061	)	$	(527	)	$	1,486		$	418		$	—		$	(1,684	)
As of December 31, 2012
Accounts receivable, net	$	26,168		$	32,835		$	48,213		$	—		$	—		$	107,216
Long-lived assets, net of accumulated depreciation and amortization	$	2,230		$	12,909		$	5,048		$	1,971		$	—		$	22,158
Total assets	$	31,399		$	72,517		$	76,381		$	13,171		$	—		$	193,468



	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Inter- segment elimination			Total
For the Year Ended December 31, 2011
Revenue, from external customers	$	192,217		$	359,108		$	382,411		$	—		$	—		$	933,736
Inter-segment revenue	20			39			135			—			(194		)	—
Total revenue	$	192,237		$	359,147		$	382,546		$	—		$	(194	)	$	933,736
Gross margin, from external customers	$	50,778		$	146,917		$	156,610		$	—		$	—		$	354,305
Inter-segment gross margin	(1		)	(83		)	107			—			(23		)	—
Total gross margin	$	50,777		$	146,834		$	156,717		$	—		$	(23	)	$	354,305
Business reorganization expenses (recovery)	$	—		$	—		$	720		$	—		$	—		$	720
EBITDA (loss) (a)	$	3,482		$	14,180		$	8,071		$	(2,091	)	$	—		$	23,642
Depreciation and amortization	1,092			2,922			1,642			595			—			6,251
Intercompany interest income (expense), net	—			(7,339		)	(523		)	7,864			(2		)	—
Interest income (expense), net	(42		)	(659		)	55			(497		)	—			(1,143		)
Income (loss) from continuing operations before income taxes	$	2,348		$	3,260		$	5,961		$	4,681		$	(2	)	$	16,248
Provision for (benefit from) income taxes	500			900			3,214			725			—			5,339
As of December 31, 2011
Accounts receivable, net	$	24,750		$	49,918		$	56,821		$	—		$	—		$	131,489
Long-lived assets, net of accumulated depreciation and amortization	$	2,557		$	9,997		$	4,939		$	2,536		$	—		$	20,029
Total assets	$	29,818		$	81,161		$	86,156		$	19,411		$	—		$	216,546



	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Inter- segment elimination			Total
For the Year Ended December 31, 2010
Revenue, from external customers	$	162,432		$	303,619		$	328,491		$	—		$	—		$	794,542
Inter-segment revenue	(3		)	70			195			—			(262		)	—
Total revenue	$	162,429		$	303,689		$	328,686		$	—		$	(262	)	$	794,542
Gross margin, from external customers	$	39,417		$	121,965		$	137,191		$	—		$	—		$	298,573
Inter-segment gross margin	(116		)	(1		)	125			—			(8		)	—
Total gross margin	$	39,301		$	121,964		$	137,316		$	—		$	(8	)	$	298,573
Business reorganization expenses (recovery)	$	307		$	(15	)	$	1,402		$	—		$	—		$	1,694
EBITDA (loss) (a)	$	1,687		$	8,847		$	1,086		$	(5,117	)	$	—		$	6,503
Depreciation and amortization	2,356			2,887			2,789			152			—			8,184
Intercompany interest income (expense), net	—			(8,198		)	(290		)	8,487			1			—
Interest income (expense), net	(7		)	(36		)	(16		)	(1,219		)	—			(1,278		)
Income (loss) from continuing operations before income taxes	$	(676	)	$	(2,274	)	$	(2,009	)	$	1,999		$	1		$	(2,959	)
Provision for (benefit from) income taxes	$	(504	)	$	(120	)	$	1,266		$	840		$	—		$	1,482
As of December 31, 2010
Accounts receivable, net	$	26,388		$	45,913		$	56,275		$	—		$	—		$	128,576
Long-lived assets, net of accumulated depreciation and amortization	$	1,487		$	10,271		$	4,819		$	2,248		$	—		$	18,825
Total assets	$	30,130		$	77,204		$	86,133		$	12,367		$	—		$	205,834

(a)

Revenue by geographic area

A summary of revenues for the years ended December 31, 2012, 2011 and 2010 and long-lived assets and net assets by geographic area as of December 31, 2012, 2011 and 2010 were as follows:



Information by geographic region	United Kingdom		Australia		United States		Continental Europe		Other Asia Pacific		Other Americas		Total
For the Year Ended December 31, 2012
Revenue (a)	$	210,933	$	218,537	$	167,196	$	109,100	$	69,791	$	2,020	$	777,577
For the Year Ended December 31, 2011
Revenue (a)	$	258,766	$	277,646	$	190,094	$	121,935	$	83,172	$	2,123	$	933,736
For the Year Ended December 31, 2010
Revenue (a)	$	221,538	$	232,936	$	161,241	$	104,984	$	72,652	$	1,191	$	794,542
As of December 31, 2012
Long-lived assets, net of accumulated depreciation and amortization (b)	$	3,629	$	9,015	$	4,152	$	1,411	$	3,895	$	56	$	22,158
Net assets	$	26,750	$	31,036	$	26,404	$	7,975	$	14,122	$	254	$	106,541
As of December 31, 2011
Long-lived assets, net of accumulated depreciation and amortization (b)	$	3,122	$	5,972	$	5,067	$	1,805	$	4,029	$	34	$	20,029
Net assets	$	29,290	$	30,521	$	22,223	$	10,933	$	14,028	$	362	$	107,357
As of December 31, 2010
Long-lived assets, net of accumulated depreciation and amortization (b)	$	3,086	$	6,841	$	3,743	$	1,725	$	3,430	$	—	$	18,825
Net assets	$	27,636	$	23,348	$	16,947	$	13,099	$	11,774	$	474	$	93,278


(a)	Revenue by geographic region disclosed above is net of any inter-segment revenue and, therefore, represents only revenue from external customers according to the location of the operating subsidiary.

(b) Comprised of property and equipment and intangibles. Corporate assets are included in the United States.

Tabular disclosure of information concerning material long-lived assets (excluding financial instruments, customer relationships with financial institutions, mortgage and other servicing rights, deferred policy acquisition costs, and deferred taxes assets) located in identified geographic areas and/or the amount of revenue from external customers attributed to that country from which revenue is material. An entity may also provide subtotals of geographic information about groups of countries.

+ References+ Details

Quarterly Financial Information Disclosure [Abstract]

+ References+ Details

SELECTED QUARTERLY FINANCIAL DATA Quarterly Financial Data (Tables)

12 Months Ended

Dec. 31, 2012

Schedule of Quarterly Financial Information

SELECTED QUARTERLY FINANCIAL DATA (unaudited)



	For The Year Ended December 31, 2012
	First quarter			Second quarter			Third quarter			Fourth quarter
Revenue	$	200,590		$	204,838		$	187,873		$	184,276
Gross margin	$	73,208		$	77,068		$	67,666		$	66,925
Operating income (loss)	$	(3,702	)	$	(3,167	)	$	(1,600	)	$	1,831
Net income (loss)	$	(3,221	)	$	394		$	(2,165	)	$	(343	)
Basic earnings (loss) per share	$	(0.10	)	$	0.01		$	(0.07	)	$	(0.01	)
Diluted earnings (loss) per share	$	(0.10	)	$	0.01		$	(0.07	)	$	(0.01	)
Basic weighted average shares outstanding (in thousands)	31,765			32,122			32,156			32,169
Diluted weighted average shares outstanding (in thousands)	31,765			32,486			32,156			32,169
Common stock equivalents and outstanding stock options excluded from the calculation of diluted earnings (loss) per share (in thousands)	2,793			1,939			2,654			2,368

	For The Year Ended December 31, 2011
	First quarter			Second quarter			Third quarter			Fourth quarter
Revenue	$	218,539		$	247,378		$	245,081		$	222,738
Gross margin	$	81,198		$	95,467		$	92,992		$	84,648
Operating income (loss)	$	463		$	6,030		$	6,150		$	4,792
Net income (loss)	$	(6	)	$	4,224		$	3,382		$	3,309
Basic earnings (loss) per share	$	—		$	0.13		$	0.11		$	0.10
Diluted earnings (loss) per share	$	—		$	0.13		$	0.11		$	0.10
Basic weighted average shares outstanding	31,325			31,593			31,620			31,639
Diluted weighted average shares outstanding	31,325			32,039			32,085			32,118
Common stock equivalents and outstanding stock options excluded from the calculation of diluted earnings (loss) per share (in thousands)	2,928			2,224			1,717			1,396

DESCRIPTION OF BUSINESS (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended			168 Months Ended
	Dec. 31, 2012 Segment Country	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2012 Acquisition Country
Schedule of Segment Reporting Information By Segment, Gross Margin [Line Items]
Gross margin, from external customers	$ 284,867	$ 354,305	$ 298,573
Number of acquisitions				67
Number of countries in which entity operates	20			20
Number of reportable segments	3
Gross Margin, Percent of Total	100.00%	100.00%	100.00%
Minimum
Schedule of Segment Reporting Information By Segment, Gross Margin [Line Items]
Number of employees	2,000			2,000
Hudson Americas
Schedule of Segment Reporting Information By Segment, Gross Margin [Line Items]
Gross margin, from external customers	43,164	50,778	39,417
Gross Margin, Percent of Total	15.15%	14.33%	13.20%
Hudson Asia Pacific
Schedule of Segment Reporting Information By Segment, Gross Margin [Line Items]
Gross margin, from external customers	117,428	146,917	121,965
Gross Margin, Percent of Total	41.22%	41.47%	40.85%
Hudson Europe
Schedule of Segment Reporting Information By Segment, Gross Margin [Line Items]
Gross margin, from external customers	$ 124,275	$ 156,610	$ 137,191
Gross Margin, Percent of Total	43.63%	44.20%	45.95%

REVENUE, DIRECT COSTS AND GROSS MARGIN Revenue, Direct Costs and Gross Margin (Details) (USD $)
In Thousands, unless otherwise specified

3 Months Ended

12 Months Ended

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2011

Sep. 30, 2011

Jun. 30, 2011

Mar. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Revenue Direct Costs And Gross Margin Line Items [Line Items]

$ 184,276

$ 187,873

$ 204,838

$ 200,590

$ 222,738

$ 245,081

$ 247,378

$ 218,539

$ 777,577

^[1]

$ 933,736

^[1]

$ 794,542

^[1]

492,710

^[2]

579,431

^[2]

495,969

^[2]

Revenue Direct Costs And Gross Margin Line Items [Line Items]

66,925

67,666

77,068

73,208

84,648

92,992

95,467

81,198

284,867

354,305

298,573

Temporary Contracting

579,914

692,665

585,321

478,126

^[2]

564,462

^[2]

482,175

^[2]

Revenue Direct Costs And Gross Margin Line Items [Line Items]

101,788

128,203

103,146

Other

197,663

241,071

209,221

14,584

^[2]

14,969

^[2]

13,794

^[2]

$ 183,079

$ 226,102

$ 195,427

[1]

Revenue by geographic region disclosed above is net of any inter-segment revenue and, therefore, represents only revenue from external customers according to the location of the operating subsidiary.

[2]

STOCK-BASED COMPENSATION STOCK-BASED COMPENSATION FOR THE YEAR (Details) (USD $) In Thousands, except Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Apr. 26, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock reserved for issuance to participants	2,746,145			2,500,000
Stock-based compensation	$ 2,574	$ 3,221	$ 1,724
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense	105	285	132
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation	704	515	158
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized	445	1,037
Weighted average service period	1 year 0 months 28 days	1 year 10 months 20 days
Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation	1,275	2,411	1,566
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized	1,806	2,426
Weighted average service period	1 year 4 months 16 days	1 year 5 months 15 days
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation	595	295	0
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized	$ 182	$ 387
Weighted average service period	1 year 6 months 7 days	2 years 2 months 8 days

Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.

+ References+ Details

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

The maximum number of shares (or other type of equity) originally approved (usually by shareholders and board of directors), net of any subsequent amendments and adjustments, for awards under the equity-based compensation plan. As stock or unit options and equity instruments other than options are awarded to participants, the shares or units remain authorized and become reserved for issuance under outstanding awards (not necessarily vested).

+ References+ Details

STOCK-BASED COMPENSATION Stock options activity (Details) (USD $) In Thousands, except Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Volatility		75.10%
Risk free interest rate		2.30%
Dividends		0.00%
Expected life (years)		6 years 3 months
Weighted average fair value of options granted during the period		$ 3.50
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Stock options outstanding - remaining contractual term	4 years 4 months 24 days	5 years 1 month 5 days
Stock options exercisable - remaining contractual term	2 years 6 months	3 years 4 months 23 days
Stock options outstanding	$ 0	$ 0
Stock options exercisable	$ 0	$ 0
Share-based compensation arrangement expiration period	10 years
Share-based compensation arrangement award vesting period	5 years
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise price fair market value of the underlying stock on the date of grant	100.00%
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]
Options outstanding at January 1, weighted average exercise price per share	$ 11.36	$ 12.64	$ 12.79
Granted, weighted average exercise price per share	$ 0.00	$ 5.18	$ 0.00
Expired, weighted average exercise price per share	$ 12.55	$ 10.47	$ 13.86
Options outstanding at December 31, weighted average exercise price per share	$ 11.21	$ 11.36	$ 12.64
Options exercisable at December 31, weighted average exercise price per share	$ 14.09	$ 13.96	$ 12.71
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Options outstanding at January 1, number of options outstanding	1,396,350	1,548,300	1,763,250
Granted, number of options outstanding	0	400,000	0
Expired, number of options outstanding	(157,700)	(551,950)	(214,950)
Options outstanding at December 31, number of options outstanding	1,238,650	1,396,350	1,548,300
Options exercisable at December 31, number of options outstanding	838,650	983,850	1,508,000
Share-based compensation arrangement award vesting period	4 years

STOCK-BASED COMPENSATION Restricted stock (Details) (Restricted stock, USD $)
In Thousands, except Share data, unless otherwise specified

12 Months Ended

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Restricted stock

Performance and service conditions (1) (2)

566,830

^[1]

Vest 50% on each of the second and third anniversaries of the grant date with service conditions only

35,000

Immediately vested

1,400

Vest two-thirds on the second anniversary of the grant date and one-third on the third anniversary of the grant date with service conditions only

20,000

Vest one-third on each of the first three anniversaries of the grant date with service conditions only

15,000

Total shares of restricted stock granted for the year ended December 31, 2012

638,230

Fifty percent of the shares of restricted stock may be earned on the basis of performance

50.00%

Twenty five percent of the shares of restricted stock may be earned on the basis of performance as measured by an employee engagement score

25.00%

Twenty five percent of the shares of restricted stock may be earned on the basis of performance as measured by Cash Efficiency

25.00%

Thirty three percent of the shares vest on the later of the first anniversary of the grant date or the determination that the performance conditions have been satisfied

33.00%

Thirty three percent of the shares vest on the second anniversary of the grant date

33.00%

Thirty four percent of the shares vest on the third anniversary of the grant date

34.00%

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]

Non-vested restricted stock (units) at January 1, weighted average grant date fair value

$ 5.12

$ 3.64

$ 2.70

Granted, weighted average grant date fair value

$ 4.59

$ 6.22

$ 4.56

Vested, weighted average grant date fair value

$ 4.86

$ 4.09

$ 4.33

Forfeited, weighted average grant date fair value

$ 5.26

$ 3.86

$ 3.19

Non-vested restricted stock (units) at December 31, weighted average grant date fair value

$ 4.87

$ 5.12

$ 3.64

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]

Unvested restricted stock (units) at January 1, number of shares of restricted stock (unit)

1,166,082

953,037

531,083

Granted, number of share of restricted stock (units)

638,230

743,625

597,732

Vested, number of share of restricted stock (units)

(461,200)

(295,065)

(111,112)

Forfeited, number of share of restricted stock

(314,196)

(235,515)

(64,666)

Unvested restricted stock (units) at December 31, number of shares of restricted stock (unit)

1,028,916

1,166,082

953,037

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Total Fair Value

$ 2,239

$ 1,207

$ 481

[1]

(1)The performance conditions with respect to restricted stock may be satisfied as follows: (a)50% of the shares of restricted stock may be earned on the basis of performance as measured by a “Take-out Ratio,” defined as the percentage of the direct, front line costs incurred for the year ended December 31, 2012 divided by the gross margin for the year ended December 31, 2012;(b)25% of the shares of restricted stock may be earned on the basis of performance as measured by an employee engagement score for the year ended December 31, 2012 based on an employee survey conducted by a global human resources consulting firm; and(c)25% of the shares of restricted stock may be earned on the basis of performance as measured by “Cash Efficiency,” defined as (1) cash flow from operations for the year ended December 31, 2012 divided by (2) gross margin minus selling, general and administrative expenses for the year ended December 31, 2012.(2)To the extent shares are earned on the basis of performance, such shares will vest on the basis of service as follows:(a)33% of the shares vest on the later of the first anniversary of the grant date or the determination that the performance conditions have been satisfied;(b)33% of the shares vest on the second anniversary of the grant date; and(c)34% of the shares vest on the third anniversary of the grant date; provided that, in each case, the named executive officer remains employed by the Company from the grant date through the applicable service

STOCK-BASED COMPENSATION Restricted stock units (Details) (Restricted stock units, USD $) In Thousands, except Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Non-vested restricted stock (units) at January 1, weighted average grant date fair value	$ 5.18	$ 0.00	$ 0.00
Granted, weighted average grant date fair value	$ 5.13	$ 5.37	$ 5.76
Vested, weighted average grant date fair value	$ 5.13	$ 6.05	$ 5.76
Non-vested restricted stock (units) at December 31, weighted average grant date fair value	$ 5.18	$ 5.18	$ 0.00
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Unvested restricted stock (units) at January 1, number of shares of restricted stock (unit)	100,000	0	0
Granted, number of share of restricted stock (units)	76,023	127,376	25,521
Vested, number of share of restricted stock (units)	(76,023)	(27,376)	(25,521)
Unvested restricted stock (units) at December 31, number of shares of restricted stock (unit)	100,000	100,000	0
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized	$ 390	$ 166	$ 147

The weighted average fair value at grant date for nonvested equity-based awards issued during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan).

+ References+ Details

The number of non-vested equity-based payment instruments, excluding stock (or unit) options, that validly exist and are outstanding as of the balance sheet date.

+ References+ Details

The weighted average fair value of nonvested awards on equity-based plans excluding option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, revenue or profit achievement stock award plan) for which the employer is contingently obligated to issue equity instruments or transfer assets to an employee who has not yet satisfied service or performance criteria necessary to gain title to proceeds from the sale of the award or underlying shares or units.

+ References+ Details

The weighted average fair value as of grant date pertaining to an equity-based award plan other than a stock (or unit) option plan for which the grantee gained the right during the reporting period, by satisfying service and performance requirements, to receive or retain shares or units, other instruments, or cash in accordance with the terms of the arrangement.

+ References+ Details

STOCK-BASED COMPENSATION Defined contribution plan and non-cash employer-matching contributions (Details) (USD $) In Thousands, except Per Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Defined contribution pan, maximum annual contribution per employee percent	15.00%
Defined contribution plan, employer matching contribution percent	3.00%
Share-based compensation arrangement award vesting period	5 years
Expense recognized for the 401(k) plan	$ 635	$ 686	$ 610
Number of shares of the Company's common stock issued (in thousands)	124	92	121
Market value per share of the Company's common stock on contribution date (in dollars)	$ 5.35	$ 6.55	$ 4.47
Non-cash contribution made for employer matching liability	666	602	541
Additional cash contribution made for employer-matching liability	0	0	111
Total contribution made for employer-matching liability	$ 666	$ 602	$ 652

INCOME TAXES Foreign and Domestic Income Before Tax (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Income Tax Disclosure [Abstract]
Domestic	$ (400)	$ 6,313	$ 1,821
Foreign	(6,619)	9,935	(4,780)
Income (loss) from continuing operations before provision for income taxes	$ (7,019)	$ 16,248	$ (2,959)

INCOME TAXES Components Of Income Tax Expense Benefit (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Current tax provision (benefit):
U.S. Federal	$ 0	$ 0	$ 0
State and local	(3,214)	239	(819)
Foreign	1,840	3,828	2,524
Total current provision for (benefit from) income taxes	(1,374)	4,067	1,705
Deferred tax provision (benefit):
U.S. Federal	0	0	0
State and local	0	0	0
Foreign	(310)	1,272	(223)
Total deferred provision for (benefit from) income taxes	(310)	1,272	(223)
Provision for (benefit from) income taxes	$ (1,684)	$ 5,339	$ 1,482

INCOME TAXES Federal Statutory Income Tax Rate Reconciliation (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Income Tax Disclosure [Abstract]
Provision for (benefit from) continuing operations at Federal statutory rate of 35%	$ (2,457)	$ 5,687	$ (1,036)
State income taxes, net of Federal income tax effect	(2,089)	155	(532)
Change in valuation allowance	2,545	(3,284)	2,970
Taxes related to foreign income	(2,505)	(112)	(467)
Nondeductible expenses and others	2,822	2,893	547
Provision for (benefit from) income taxes	$ (1,684)	$ 5,339	$ 1,482

The sum of the current income tax expense or benefit and the deferred income tax expense or benefit pertaining to continuing operations.

+ References+ Details

The portion of the difference between total income tax expense or benefit as reported in the Income Statement and the expected income tax expense or benefit computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to changes in the valuation allowance for deferred tax assets in the period.

+ References+ Details

The portion of the difference, between total income tax expense or benefit as reported in the Income Statement for the period and the expected income tax expense or benefit computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations, that is attributable to total foreign income tax expense or benefit. The foreign income tax expense or benefit difference represents the income tax expense or benefit at applicable domestic statutory income tax rates applied to foreign earnings or loss for the period versus the foreign income tax expense or benefit calculated by applying the appropriate foreign tax rates.

+ References+ Details

The amount of income tax expense or benefit for the period computed by applying the domestic federal statutory tax rates to pretax income from continuing operations.

+ References+ Details

INCOME TAXES Deferred Tax (Details) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2011
Current deferred tax assets (liabilities):
Allowance for doubtful accounts	$ 145	$ 362
Prepaid expenses	0	(543)
Accrued and other current liabilities	1,015	1,077
Tax loss carry-forwards	2,886	3,763
Tax loss carry-forwards	0	0
Current deferred tax assets (liabilities), gross, total	4,046	4,659
Valuation allowance	(610)	(566)
Deferred Tax Assets, Net, Current	3,436	4,093
Non-current deferred tax assets (liabilities):
Property and equipment	3,355	2,093
Goodwill and intangibles	14,434	18,467
Accrued and other non-current liabilities	1,775	1,062
Deferred compensation	3,613	3,735
Other	0	1,873
Tax loss carry-forwards	140,068	132,298
Non-current deferred tax assets (liabilities), gross, total	163,245	159,528
Valuation allowance	(153,718)	(151,217)
Deferred Tax Assets, Net, Noncurrent	9,527	8,311
Deferred tax assets (liabilities), net of valuation allowance, total	$ 12,963	$ 12,404

INCOME TAXES FIN 48 accruals (Details) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2011
Income Tax Disclosure [Abstract]
Unrecognized tax benefits, excluding interest and penalties	$ 3,144	$ 6,163
Accrued interest and penalties	701	1,644
Total unrecognized tax benefits that would impact effective tax rate	$ 3,845	$ 7,807

This element represents the total of accruals as of the date of the statement of financial position for interest recognized for an underpayment of income taxes computed by applying the applicable statutory rate of interest to the difference between a tax position recognized for financial reporting purposes and the amount previously taken or expected to be taken in a tax return of the entity and the amount of statutory penalties for a tax position claimed or expected to be claimed by the entity, in its tax return, that does not meet the minimum statutory threshold to avoid payment of penalties.

+ References+ Details

INCOME TAXES Summary of Income Tax Contingency (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance at January 1, 2012	$ 6,163
Additions based on tax positions related to the current year	225
Additions for tax positions of prior years	65
Reductions for tax positions of prior years	(2,868)
Settlements	(83)
Lapse of statute of limitations	(410)
Currency Translation	52
Balance at December 31, 2012	$ 3,144

INCOME TAXES Interest and Penalties (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Income Tax Disclosure [Abstract]
Expense for (benefit of) estimated interest and penalties related to unrecognized tax benefits	$ (909)	$ (230)	$ (93)

Income (loss) from continuing operations (in dollars per share)

This element represents the total of interest expense recognized for an underpayment of income taxes computed by applying the applicable statutory rate of interest to the difference between a tax position recognized for financial reporting purposes and the amount previously taken or expected to be taken in a tax return of the entity and the amount of statutory penalties in the period in which the entity claims or expects to claim a tax position, in its tax return, that does not meet the minimum statutory threshold to avoid payment of penalties.

+ References+ Details

INCOME TAXES (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Operating Loss Carryforwards [Line Items]
Effective income tax rate	24.00%	32.90%	(50.10%)
Effective income tax rate reconciliation, at federal statutory income tax rate	35.00%	35.00%	35.00%
NOL not absorbed by former parent	$ 16,584
Operating Loss Carryforwards, Expiration Dates	2032
NOL not reflected on DTA from Stock Compensation Expenses	5,030
Expiration date for operating loss carryforward from foreign sunsidiaries	2032
Operating Loss Carryforwards, Valuation Allowance	132,524
Deferred Tax Assets, Valuation Allowance	21,804
Significant change in unrecognized tax benefits is reasonably possible amount of unrecorded benefits	200
Significant Change in Unrecognized Tax Benefits is Reasonably Possible, Estimated Range of Change, Upper Bound	700
Domestic Tax Authority
Operating Loss Carryforwards [Line Items]
NOL Carryforward	288,747
Operating Loss Carryforwards, Valuation Allowance	109,724
Foreign Tax Authority
Operating Loss Carryforwards [Line Items]
NOL Carryforward	108,271
Operating loss that can carryforward indefinitely from foreign subsidiaries	95,936
Operating Loss Carryforwards, Valuation Allowance	22,800
Foreign Tax Authority \| 2013
Operating Loss Carryforwards [Line Items]
Operating loss subject to expiration in the next twelve months from foreign subsidiaries	$ 235

EARNINGS (LOSS) PER SHARE (Computation of basic and diluted earnings (loss) per share) (Details) (USD $)
In Thousands, except Per Share data, unless otherwise specified

3 Months Ended

12 Months Ended

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2011

Sep. 30, 2011

Jun. 30, 2011

Mar. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Basic

$ (0.17)

$ 0.35

$ (0.15)

Income (loss) from discontinued operations (in dollars per share)

$ 0.00

$ (0.01)

Net income (loss) - basic (in dollars per share)

$ (0.01)

$ (0.07)

$ 0.01

$ (0.10)

$ 0.10

$ 0.11

$ 0.13

$ 0.00

$ (0.17)

$ 0.35

$ (0.16)

Diluted

Income (loss) from continuing operations (in dollars per share)

$ (0.17)

$ 0.34

$ (0.15)

Income (loss) from discontinued operations (in dollars per share)

$ 0.00

$ (0.01)

Net income (loss) - diluted (in dollars per share)

$ (0.01)

$ (0.07)

$ 0.01

$ (0.10)

$ 0.10

$ 0.11

$ 0.13

$ 0.00

$ (0.17)

$ 0.34

$ (0.16)

EPS numerator - basic and diluted:

Income (loss) from continuing operations

$ (5,335)

$ 10,909

$ (4,441)

Income (loss) from discontinued operations, net of income taxes

(244)

Weighted-average common stock outstanding - basic (in shares)

$ (343)

$ (2,165)

$ 394

$ (3,221)

$ 3,309

$ 3,382

$ 4,224

$ (6)

$ (5,335)

$ 10,909

$ (4,685)

EPS denominator (in thousands):

32,169

32,156

32,122

31,765

31,639

31,620

31,593

31,325

32,060

31,566

29,931

Common stock equivalents: stock options and other stock-based awards (a) (in shares)

^[1]

423

^[1]

Weighted-average number of common stock outstanding - diluted (in shares)

32,169

32,156

32,486

31,765

32,118

32,085

32,039

31,325

32,060

31,989

29,931

[1]

EARNINGS (LOSS) PER SHARE (Antidilutive securities excluded from the computation of earnings (loss) per share) (Details)	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Common stock equivalents and outstanding stock options excluded from the calculation of diluted earnings (loss) per share (in thousands)	2,368,000	2,654,000	1,939,000	2,793,000	1,396,000	1,717,000	2,224,000	2,928,000	2,367,566	1,500,525	2,582,897
Unvested restricted stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Common stock equivalents and outstanding stock options excluded from the calculation of diluted earnings (loss) per share (in thousands)									1,028,916	104,175	1,034,597
Unvested restricted stock units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Common stock equivalents and outstanding stock options excluded from the calculation of diluted earnings (loss) per share (in thousands)									100,000	0	0
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Common stock equivalents and outstanding stock options excluded from the calculation of diluted earnings (loss) per share (in thousands)									1,238,650	1,396,350	1,548,300

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Antidilution

-URI http://asc.fasb.org/extlink&oid=6505113

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Diluted Earnings Per Share

-URI http://asc.fasb.org/extlink&oid=6510752

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Contingent Stock Agreement

-URI http://asc.fasb.org/extlink&oid=6508534

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 40

-Subparagraph c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 13, 14

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 07-4

-Paragraph 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 171

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

RESTRICTED CASH (Details) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2011
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	$ 2,164	$ 3,641
Other assets
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	1,920	3,388
Other assets \| Collateral accounts
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	619	3,120
Other assets \| Rental deposits
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	1,301	268
Prepaid and other
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	244	253
Prepaid and other \| Collateral accounts
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	0	117
Prepaid and other \| Other
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	142	3
Prepaid and other \| Client guarantees
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	$ 102	$ 133

The carrying amounts of cash and cash equivalent items which are restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. Excludes compensating balance arrangements that are not agreements which legally restrict the use of cash amounts shown on the balance sheet. This element is for unclassified presentations; for classified presentations there is a separate and distinct element.

+ References+ Details

PROPERTY AND EQUIPMENT, NET Property and Equipment, Net (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 72,256	$ 75,928
Less: acccumulated depreciation and amortization	52,206	58,090
Property and equipment, net	20,050	17,838
Property plant and equipment, capital expenditure not yet placed in service	778	1,137
Capital lease obligation, current	467	420
Capital lease obligation, non-current	324	720
Capital lease obligations incurred	61	1,318
Noncash or part noncash acquisition, fixed assets acquired	3,949
Computer equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	10,889	13,666
Furniture and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	7,840	9,692
Capitalized software costs
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	28,877	30,920
Leasehold and building improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 24,650	$ 21,650

The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the income statement.

+ References+ Details

Amount equal to the present value (the principal) at the beginning of the lease term of minimum lease payments during the lease term (excluding that portion of the payments representing executory costs such as insurance, maintenance, and taxes to be paid by the lessor, together with any profit thereon) net of payments or other amounts applied to the principal, through the balance sheet date and due to be paid within one year (or one operating cycle, if longer) of the balance sheet date.

+ References+ Details

Amount equal to the present value (the principal) at the beginning of the lease term of minimum lease payments during the lease term (excluding that portion of the payments representing executory costs such as insurance, maintenance, and taxes to be paid by the lessor, together with any profit thereon) net of payments or other amounts applied to the principal, through the balance sheet date and due to be paid more than one year (or one operating cycle, if longer) after the balance sheet date.

+ References+ Details

The amount of fixed assets that an Entity acquires in a noncash (or part noncash) acquisition. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.

+ References+ Details

Gross amount of long-lived physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.

+ References+ Details

Amount, net of accumulated depreciation, depletion and amortization, of long-lived physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.

+ References+ Details

GOODWILL (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Sep. 30, 2011
Goodwill [Roll Forward]
Goodwill, January 1,	$ 1,992	$ 1,909	$ 1,992
Additions	0	0
Impairments	0	0
Currency translation	28	83
Goodwill, December 31,	$ 2,020	$ 1,992	$ 1,992

Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph 68

-Subparagraph l

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 20

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 45

-Subparagraph e

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 43

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph 72

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 45

-Subparagraph e

-Clause 1

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph 34

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

The aggregate amount of goodwill acquired in the period and allocated to the reportable segment. The value is stated at fair value based on the purchase price allocation.

+ References+ Details

Loss recognized during the period that results from the write-down of goodwill after comparing the implied fair value of reporting unit goodwill with the carrying amount of that goodwill. Goodwill is assessed at least annually for impairment.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 43

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph 72

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 20

-Section 50

-Paragraph 2

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13854-109267

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 47

-Subparagraph b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 20

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13777-109266

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (e)

-URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 20

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 45

-Subparagraph e

-Clause 5

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES Accrued Expenses and Other Current Liabilities (Details) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2011
Payables and Accruals [Abstract]
Salaries, commissions and benefits	$ 30,051	$ 44,625
Sales, use and income taxes	11,161	13,119
Fees for professional services	1,773	1,635
Rent	2,299	1,806
Deferred revenue	1,623	1,840
Other accruals	9,053	11,223
Total accrued expenses and other liabilities	$ 55,960	$ 74,248

Carrying value as of the balance sheet date of obligations incurred through that date and payable for professional fees, such as for legal and accounting services received. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 20

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6935-107765

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Current Liabilities

-URI http://asc.fasb.org/extlink&oid=6509677

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Section A

-Paragraph 7

-Chapter 3

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.20)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6911-107765

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Section A

-Paragraph 8

-Chapter 3

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Carrying value as of the balance sheet date of obligations incurred through that date and payable for contractual rent under lease arrangements. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ Details

Carrying value as of the balance sheet date of the obligations incurred through that date and payable for employees' services provided. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ Details

Carrying value as of the balance sheet date of obligations incurred through that date and payable arising from transactions not otherwise specified in the taxonomy. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References+ Details

BUSINESS REORGANIZATION EXPENSES REORGANIZATION EXPENSES BY PLAN (Details) (USD $)	12 Months Ended						1 Months Ended		12 Months Ended
	Dec. 31, 2012 Employee	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2012 2012 Plan	Dec. 31, 2011 2012 Plan	Dec. 31, 2010 2012 Plan	Jan. 31, 2012 2012 initial approval	Apr. 30, 2012 2012 subsequent approval	Dec. 31, 2012 2006 Plan	Dec. 31, 2011 2006 Plan	Dec. 31, 2010 2006 Plan	Dec. 31, 2012 2008 Plan	Dec. 31, 2011 2008 Plan	Dec. 31, 2010 2008 Plan	Dec. 31, 2012 2009 Plan	Dec. 31, 2011 2009 Plan	Dec. 31, 2010 2009 Plan
Restructuring Cost and Reserve [Line Items]
Board approved reorganization plan, amount							$ 1,000,000	$ 10,000,000
Business reorganization expenses	$ 7,782,000	$ 720,000	$ 1,694,000	$ 5,453,000	$ 0	$ 0			$ 2,280,000	$ 739,000	$ 1,393,000	$ 0	$ 0	$ 74,000	$ 49,000	$ (19,000)	$ 227,000
Restructuring and Related Cost, Number of Positions Eliminated	220

The charge against earnings in the period, comprised of costs incurred associated with an exit or disposal activity other than for a discontinued operations as defined under generally accepted accounting principles. Costs of such activities include those for one-time termination benefits, termination of an operating lease or other contract, consolidating or closing facilities, and relocating employees, and costs associated with an ongoing benefit arrangement, but excludes costs associated with the retirement of a long-lived asset.

+ References+ Details

Amount expected to be charged against earnings in the current and future periods for the specified restructuring cost.

+ References+ Details

BUSINESS REORGANIZATION EXPENSES CHANGE IN ACCRUED REORGANIZATION EXPENSES (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012
Restructuring Reserve [Roll Forward]
Balance, beginning of year	$ 1,389
Changes in estimate	2,327
Additional charges	5,455
Payments	(5,751)
Balance, end of period	3,420
Lease Termination Payments
Restructuring Reserve [Roll Forward]
Balance, beginning of year	1,309
Changes in estimate	2,230
Additional charges	1,053
Payments	(1,914)
Balance, end of period	2,678
Employee termination benefits
Restructuring Reserve [Roll Forward]
Balance, beginning of year	75
Changes in estimate	97
Additional charges	4,286
Payments	(3,743)
Balance, end of period	715
Other associated costs
Restructuring Reserve [Roll Forward]
Balance, beginning of year	5
Changes in estimate	0
Additional charges	116
Payments	(94)
Balance, end of period	$ 27

Amount of any reversal and other adjustment made during the period to the amount of a previously accrued liability for a specified type of restructuring cost, excluding adjustments for costs incurred during the period, costs settled during the period, and foreign currency translation adjustments.

+ References+ Details

Amount of cash paid in the period to fully or partially settle a specified, previously accrued type of restructuring cost.

+ References+ Details

BUSINESS REORGANIZATION EXPENSES LEASE TERMINATION PAYMENTS (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	$ 7,782	$ 720	$ 1,694
Hudson Americas
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	1,007	0	307
Hudson Asia Pacific
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	1,285	0	(15)
Hudson Europe
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	5,131	720	1,402
Corporate
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	359	0	0
Lease Termination
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	3,283	708	1,464
Lease Termination \| Hudson Americas
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	179	0	134
Lease Termination \| Hudson Asia Pacific
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	613	0	(18)
Lease Termination \| Hudson Europe
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	2,491	708	1,348
Lease Termination \| Corporate
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	$ 0	$ 0	$ 0

+ References+ Details

BUSINESS REORGANIZATION EXPENSES EMPLOYMENT TERMINATION BENEFITS (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	$ 7,782	$ 720	$ 1,694
Hudson Americas
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	1,007	0	307
Hudson Asia Pacific
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	1,285	0	(15)
Hudson Europe
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	5,131	720	1,402
Corporate
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	359	0	0
Employee termination benefits
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	4,383	0	223
Employee termination benefits \| Hudson Americas
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	811	0	173
Employee termination benefits \| Hudson Asia Pacific
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	674	0	(17)
Employee termination benefits \| Hudson Europe
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	2,539	0	67
Employee termination benefits \| Corporate
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	$ 359	$ 0	$ 0

+ References+ Details

COMMITMENTS AND CONTINGENCIES Operating Leases, Rent Expense, Minimum Rentals (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Commitments And Contingencies [Line Items]
2013	$ 24,024
2014	18,837
2015	15,571
2016	13,926
2017	10,528
Thereafter	21,840
Total future minimum payments due	104,726
Office and general
Commitments And Contingencies [Line Items]
Operating leases, rent expense	$ 19,669	$ 20,193	$ 19,285

Amount of required minimum rental payments for leases having an initial or remaining non-cancelable letter-terms in excess of one year.

+ References+ Details

Amount of required minimum rental payments maturing in the next fiscal year following the latest fiscal year for operating leases having an initial or remaining non-cancelable letter-terms in excess of one year.

+ References+ Details

Amount of required minimum rental payments maturing in the fifth fiscal year following the latest fiscal year for operating leases having an initial or remaining non-cancelable letter-terms in excess of one year.

+ References+ Details

Amount of required minimum rental payments maturing in the forth fiscal year following the latest fiscal year for operating leases having an initial or remaining non-cancelable letter-terms in excess of one year.

+ References+ Details

Amount of required minimum rental payments maturing in the third fiscal year following the latest fiscal year for operating leases having an initial or remaining non-cancelable letter-terms in excess of one year.

+ References+ Details

Amount of required minimum rental payments maturing in the second fiscal year following the latest fiscal year for operating leases having an initial or remaining non-cancelable letter-terms in excess of one year.

+ References+ Details

Amount of required minimum rental payments maturing after the fifth fiscal year following the latest fiscal year for operating leases having an initial or remaining non-cancelable letter-terms in excess of one year.

+ References+ Details

COMMITMENTS AND CONTINGENCIES (Details) (USD $) In Thousands, unless otherwise specified			12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012 Key members of management	Dec. 31, 2012 Consultants and former owners of acquired businesses Minimum	Dec. 31, 2012 Consultants and former owners of acquired businesses Maximum
Commitments And Contingencies [Line Items]
Usual length of consulting, employment and non-compete agreements			1 year	2 years	5 years
Asset retirement obligation:
Current portion of asset retirement obligations	$ 52	$ 301
Non-current portion of asset retirement obligations	2,769	2,507
Total asset retirement obligations	$ 2,821	$ 2,808

The carrying amount of a liability for an asset retirement obligation. An asset retirement obligation is a legal obligation associated with the disposal or retirement of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees.

+ References+ Details

CREDIT AGREEMENTS (Details)	12 Months Ended								12 Months Ended		12 Months Ended				12 Months Ended								12 Months Ended			12 Months Ended
CREDIT AGREEMENTS (Details)	Dec. 31, 2012 Tranche	Feb. 01, 2012 Base rate revolving loan Greater than or equal to 1.25:1.0	Feb. 01, 2012 Base rate revolving loan Less than 1.25:1.0 but greater than or equal to 1.10:1.0	Feb. 01, 2012 Base rate revolving loan Less than 1.10:1.0	Feb. 01, 2012 LIBOR Revolving Loans or Letter of Credit Obligations Greater than or equal to 1.25:1.0	Feb. 01, 2012 LIBOR Revolving Loans or Letter of Credit Obligations Less than 1.25:1.0 but greater than or equal to 1.10:1.0	Feb. 01, 2012 LIBOR Revolving Loans or Letter of Credit Obligations Less than 1.10:1.0	Dec. 31, 2012 RBS Citizens Business Capital USD ($)	Dec. 31, 2012 RBS Citizens Business Capital Overdraft Facility USD ($)	Aug. 05, 2010 RBS Citizens Business Capital Overdraft Facility USD ($)	Dec. 31, 2012 RBS Citizens Business Capital Overdraft Facility North American and U.K. Operations USD ($)	Dec. 31, 2012 Westpac Bank	Dec. 31, 2012 Westpac Bank Line of Credit [Member] USD ($)	Dec. 31, 2012 Westpac Bank Line of Credit [Member] AUD	Dec. 31, 2012 Westpac Bank Invoice Discounting Facility USD ($)	Nov. 29, 2011 Westpac Bank Invoice Discounting Facility USD ($)	Nov. 29, 2011 Westpac Bank Invoice Discounting Facility AUD	Dec. 31, 2012 Westpac Bank Invoice Discounting Facility Bank Bill Rate	Dec. 31, 2012 Westpac Bank Overdraft Facility USD ($)	Nov. 29, 2011 Westpac Bank Overdraft Facility USD ($)	Nov. 29, 2011 Westpac Bank Overdraft Facility NZD	Dec. 31, 2012 Westpac Bank Overdraft Facility Commercial Lending Rate	Dec. 31, 2012 Westpac Bank Financial Guarantee Facility USD ($)	Nov. 29, 2011 Westpac Bank Financial Guarantee Facility USD ($)	Nov. 29, 2011 Westpac Bank Financial Guarantee Facility AUD	Dec. 31, 2012 Lending Arrangements Belgium, Netherlands, Singapore, and Mainland China Banks Overdraft Facility USD ($)	Dec. 31, 2012 Lending Arrangements Belgium Bank Invoice Discounting Facility	Dec. 31, 2012 Lending Arrangements Netherlands and Belgium Banks Overdraft Facility EURIBOR	Dec. 31, 2012 Netherlands subsidiary Lending Arrangements Netherlands Bank Y	Dec. 31, 2012 Netherlands subsidiary Lending Arrangements Netherlands Bank Overdraft Facility USD ($)	Dec. 31, 2012 Netherlands subsidiary Lending Arrangements Netherlands Bank Overdraft Facility EUR (€)	Dec. 31, 2012 Belgium Subsidiary Lending Arrangements Belgium Bank	Dec. 31, 2012 Belgium Subsidiary Lending Arrangements Belgium Bank Overdraft Facility USD ($)	Dec. 31, 2012 Belgium Subsidiary Lending Arrangements Belgium Bank Overdraft Facility EUR (€)	Dec. 31, 2012 Singapore Subsidiary Overdraft Facility Singapore Prime Rate	Dec. 31, 2012 Singapore Subsidiary Lending Arrangements Singapore Bank USD ($) Y	Dec. 31, 2012 Singapore Subsidiary Lending Arrangements Singapore Bank SGD	Dec. 31, 2012 Singapore Subsidiary Lending Arrangements Singapore Bank Overdraft Facility Singapore Prime Rate	Dec. 31, 2012 Mainland China Subsidiary Lending Arrangements China Bank USD ($) Y	Dec. 31, 2012 Mainland China Subsidiary Lending Arrangements China Bank Overdraft Facility	Dec. 31, 2012 Mainland China Subsidiary Lending Arrangements China Bank Overdraft Facility People's Republic of China Six Month Rate	Dec. 31, 2012 Amendment No. 2 RBS Citizens Business Capital Overdraft Facility	Dec. 31, 2012 Amendment No. 3 RBS Citizens Business Capital Overdraft Facility USD ($)	Dec. 31, 2012 Amendment No. 3 Minimum RBS Citizens Business Capital Overdraft Facility USD ($)	Dec. 31, 2012 Trigger Event Amendment No. 3 RBS Citizens Business Capital Overdraft Facility
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity										$ 40,000,000						$ 16,434,000	15,813,000			$ 2,898,000	3,500,000			$ 5,197,000	5,000,000					$ 2,289,000	€ 1,734,000		$ 1,320,000	€ 1,000,000		$ 819,000	1,000,000		$ 1,000,000
Line of credit facility, maximum borrowing capacity increased borrowing amount subject to certain conditions										50,000,000
Deferred financing costs										1,457,000
Debt instrument, interest rate increase		1.25%	1.50%	1.75%	2.25%	2.50%	2.75%											0.75%				0.83%													1.75%					2.00%
Borrowing base								29,012,000
Minimum availability								(10,000,000)																																			10,000,000	5,000,000
Outstanding letters of credit								(2,099,000)
Adjusted borrowing base								16,913,000
Less: outstanding borrowing								0							0				0
Additional borrowing availability								16,913,000							16,434,000				2,898,000
Interest rates on outstanding borrowing								4.50%							5.08%				6.03%									2.61%										6.00%			7.60%
Line of credit facility, minimum excess availability																																											1.1		1.2
Earnings before interest, taxes, depreciation, and amortization											1,000,000
Debt convenant, dividend restrictions									5,000,000
Debt covenant, business acquisition, cost of acquired entity, cash limit									25,000,000
Debt covenant, business acquisition, cost of acquired entity, noncash consideration limit									25,000,000
Debt covenant, disposition of assets, limit									4,000,000
Line of Credit Facility, Number of Tranches	3
Line of Credit Facility, Commitment Fee Percentage															0.65%								1.10%
Borrowing capacity															16,434,000				2,898,000
Financial guarantee capacity																							5,197,000
Less: outstanding financial guarantee requested																							(2,934,000)
Additional availability for financial guarantee																							2,263,000
Interest rates on financial guarantee requested																							1.10%
Tangible net worth													85.00%	85.00%
Minimum tangible net amount													18,188,000	17,500,000
Fixed charges coverage ratio													1.5	1.5
Maximum borrowing base ratio													0.8	0.8
Lending arrangement expiration																													1							1	1		1
Terminated notice period												90 days															30 days					15 days
Line of credit facility, average outstanding amount																										$ 1,140,000
Debt, weighted average interest rate																										4.90%
Number of Consecutive Quarters, Fixed Coverage Ratio Trigger																																										6 months

SHELF REGISTRATIONS AND STOCKHOLDER RIGHTS PLAN (Details) (USD $)		12 Months Ended
	Feb. 28, 2005	Dec. 31, 2012 Acquisition shelf registration statement Common stock
Shelf Registration Statements [Abstract]
Number of shares authorized under current statement		1,350,000
Number of shares remaining under current registration		1,350,000
Par Value of Preferred Share for One One-Hundredth of a Share	$ 0.001
Exercise Price of the Purchase Right Preferred Share per One One-Hundredth Share	$ 60
Ownership Triggering Percentage to Exercise the Purchase Right	15.00%
Redemption price for the Purchase Right	$ 0.001

SEGMENT AND GEOGRAPHIC DATA Segment Information (Details) (USD $)
In Thousands, unless otherwise specified

3 Months Ended

12 Months Ended

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2011

Sep. 30, 2011

Jun. 30, 2011

Mar. 31, 2011

Dec. 31, 2012

Segment

Dec. 31, 2011

Dec. 31, 2010

Number of reportable segments

$ 777,577

$ 933,736

$ 794,542

184,276

187,873

204,838

200,590

222,738

245,081

247,378

218,539

777,577

^[1]

933,736

^[1]

794,542

^[1]

284,867

354,305

298,573

66,925

67,666

77,068

73,208

84,648

92,992

95,467

81,198

284,867

354,305

298,573

7,782

720

1,694

23,642

6,503

6,438

6,251

8,184

Income (loss) from continuing operations before provision for income taxes

(635)

(1,143)

(1,278)

(7,019)

16,248

(2,959)

(1,684)

5,339

1,482

Long-lived assets, net of accumulated depreciation and amortization

107,216

131,489

107,216

131,489

128,576

22,158

^[2]

20,029

^[2]

22,158

^[2]

20,029

^[2]

18,825

^[2]

193,468

216,546

193,468

216,546

205,834

Hudson Americas

169,216

192,217

162,432

(3)

169,216

192,237

162,429

43,164

50,778

39,417

(13)

(1)

(116)

43,151

50,777

39,301

1,007

307

1,268

3,482

1,687

1,097

1,092

2,356

Income (loss) from continuing operations before provision for income taxes

(57)

(42)

(7)

114

2,348

(676)

(3,061)

500

(504)

Long-lived assets, net of accumulated depreciation and amortization

26,168

24,750

26,168

24,750

26,388

2,230

2,557

2,230

2,557

1,487

31,399

29,818

31,399

29,818

30,130

Hudson Asia Pacific

288,144

359,108

303,619

288,235

359,147

303,689

117,428

146,917

121,965

(83)

(1)

117,440

146,834

121,964

1,285

(15)

5,355

14,180

8,847

3,197

2,922

2,887

(3,988)

(7,339)

(8,198)

Income (loss) from continuing operations before provision for income taxes

(236)

(659)

(36)

(2,066)

3,260

(2,274)

(527)

900

(120)

Long-lived assets, net of accumulated depreciation and amortization

32,835

49,918

32,835

49,918

45,913

12,909

9,997

12,909

9,997

10,271

72,517

81,161

72,517

81,161

77,204

Hudson Europe

320,217

382,411

328,491

135

195

320,305

382,546

328,686

124,275

156,610

137,191

107

125

124,276

156,717

137,316

5,131

720

1,402

(2,955)

8,071

1,086

1,503

1,642

2,789

(435)

(523)

(290)

Income (loss) from continuing operations before provision for income taxes

(16)

(4,842)

5,961

(2,009)

1,486

3,214

1,266

Long-lived assets, net of accumulated depreciation and amortization

48,213

56,821

48,213

56,821

56,275

5,048

4,939

5,048

4,939

4,819

76,381

86,156

76,381

86,156

86,133

Corporate

359

(3,614)

(2,091)

(5,117)

641

595

152

4,423

7,864

8,487

Income (loss) from continuing operations before provision for income taxes

(393)

(497)

(1,219)

(225)

4,681

1,999

418

725

840

Long-lived assets, net of accumulated depreciation and amortization

1,971

2,536

1,971

2,536

2,248

13,171

19,411

13,171

19,411

12,367

Inter- segment elimination

(179)

(194)

(262)

(179)

(194)

(262)

(23)

(8)

(23)

(8)

(2)

Income (loss) from continuing operations before provision for income taxes

(2)

Long-lived assets, net of accumulated depreciation and amortization

$ 0

[1]	Revenue by geographic region disclosed above is net of any inter-segment revenue and, therefore, represents only revenue from external customers according to the location of the operating subsidiary.
[2]	Comprised of property and equipment and intangibles. Corporate assets are included in the United States.

SEGMENT AND GEOGRAPHIC DATA Geographic Data Reporting (Details) (USD $)
In Thousands, unless otherwise specified

3 Months Ended

12 Months Ended

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2011

Sep. 30, 2011

Jun. 30, 2011

Mar. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2009

Long-lived assets, net of accumulated depreciation and amortization

$ 184,276

$ 187,873

$ 204,838

$ 200,590

$ 222,738

$ 245,081

$ 247,378

$ 218,539

$ 777,577

^[1]

$ 933,736

^[1]

$ 794,542

^[1]

22,158

^[2]

20,029

^[2]

22,158

^[2]

20,029

^[2]

18,825

^[2]

193,468

216,546

193,468

216,546

205,834

106,541

107,357

106,541

107,357

93,278

76,260

Hudson Americas

Long-lived assets, net of accumulated depreciation and amortization

169,216

192,237

162,429

2,230

2,557

2,230

2,557

1,487

31,399

29,818

31,399

29,818

30,130

Hudson Asia Pacific

Long-lived assets, net of accumulated depreciation and amortization

288,235

359,147

303,689

12,909

9,997

12,909

9,997

10,271

72,517

81,161

72,517

81,161

77,204

Hudson Europe

Long-lived assets, net of accumulated depreciation and amortization

320,305

382,546

328,686

5,048

4,939

5,048

4,939

4,819

76,381

86,156

76,381

86,156

86,133

Corporate

Long-lived assets, net of accumulated depreciation and amortization

1,971

2,536

1,971

2,536

2,248

13,171

19,411

13,171

19,411

12,367

Inter- segment elimination

Long-lived assets, net of accumulated depreciation and amortization

(179)

(194)

(262)

United Kingdom

Long-lived assets, net of accumulated depreciation and amortization

210,933

^[1]

258,766

^[1]

221,538

^[1]

3,629

^[2]

3,122

^[2]

3,629

^[2]

3,122

^[2]

3,086

^[2]

26,750

29,290

26,750

29,290

27,636

Australia

Long-lived assets, net of accumulated depreciation and amortization

218,537

^[1]

277,646

^[1]

232,936

^[1]

9,015

^[2]

5,972

^[2]

9,015

^[2]

5,972

^[2]

6,841

^[2]

31,036

30,521

31,036

30,521

23,348

United States

Long-lived assets, net of accumulated depreciation and amortization

167,196

^[1]

190,094

^[1]

161,241

^[1]

4,152

^[2]

5,067

^[2]

4,152

^[2]

5,067

^[2]

3,743

^[2]

26,404

22,223

26,404

22,223

16,947

Continental Europe

Long-lived assets, net of accumulated depreciation and amortization

109,100

^[1]

121,935

^[1]

104,984

^[1]

1,411

^[2]

1,805

^[2]

1,411

^[2]

1,805

^[2]

1,725

^[2]

7,975

10,933

7,975

10,933

13,099

Other Asia Pacific

Long-lived assets, net of accumulated depreciation and amortization

69,791

^[1]

83,172

^[1]

72,652

^[1]

3,895

^[2]

4,029

^[2]

3,895

^[2]

4,029

^[2]

3,430

^[2]

14,122

14,028

14,122

14,028

11,774

Other Americas

Long-lived assets, net of accumulated depreciation and amortization

2,020

^[1]

2,123

^[1]

1,191

^[1]

^[2]

$ 254

$ 362

$ 254

$ 362

$ 474

[1]	Revenue by geographic region disclosed above is net of any inter-segment revenue and, therefore, represents only revenue from external customers according to the location of the operating subsidiary.
[2]	Comprised of property and equipment and intangibles. Corporate assets are included in the United States.

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References+ Details

Quarterly Financial Information Disclosure [Abstract]

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

+ References+ Details

SELECTED QUARTERLY FINANCIAL DATA Selected Quarterly Financial Data (Details) (USD $)
In Thousands, except Share data, unless otherwise specified

3 Months Ended

12 Months Ended

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2011

Sep. 30, 2011

Jun. 30, 2011

Mar. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

$ 184,276

$ 187,873

$ 204,838

$ 200,590

$ 222,738

$ 245,081

$ 247,378

$ 218,539

$ 777,577

^[1]

$ 933,736

^[1]

$ 794,542

^[1]

66,925

67,666

77,068

73,208

84,648

92,992

95,467

81,198

284,867

354,305

298,573

Operating income (loss)

1,831

(1,600)

(3,167)

(3,702)

4,792

6,150

6,030

463

(6,638)

17,435

(5,618)

Net income (loss) - basic (in dollars per share)

$ (343)

$ (2,165)

$ 394

$ (3,221)

$ 3,309

$ 3,382

$ 4,224

$ (6)

$ (5,335)

$ 10,909

$ (4,685)

$ (0.01)

$ (0.07)

$ 0.01

$ (0.10)

$ 0.10

$ 0.11

$ 0.13

$ 0.00

$ (0.17)

$ 0.35

$ (0.16)

Net income (loss) - diluted (in dollars per share)

$ (0.01)

$ (0.07)

$ 0.01

$ (0.10)

$ 0.10

$ 0.11

$ 0.13

$ 0.00

$ (0.17)

$ 0.34

$ (0.16)

Weighted-average common stock outstanding - basic (in shares)

32,169,000

32,156,000

32,122,000

31,765,000

31,639,000

31,620,000

31,593,000

31,325,000

32,060,000

31,566,000

29,931,000

Weighted-average common stock outstanding - diluted (in shares)

32,169,000

32,156,000

32,486,000

31,765,000

32,118,000

32,085,000

32,039,000

31,325,000

32,060,000

31,989,000

29,931,000

Common stock equivalents and outstanding stock options excluded from the calculation of diluted earnings (loss) per share (in thousands)

2,368,000

2,654,000

1,939,000

2,793,000

1,396,000

1,717,000

2,224,000

2,928,000

2,367,566

1,500,525

2,582,897

[1]	Revenue by geographic region disclosed above is net of any inter-segment revenue and, therefore, represents only revenue from external customers according to the location of the operating subsidiary.

SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF THE REGISTRANT [Schedule] Notes to Condensed Financial Information of Registrant (Details) (USD $) In Thousands, unless otherwise specified					12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009	Dec. 31, 2012 Parent Company	Dec. 31, 2011 Parent Company	Dec. 31, 2010 Parent Company	Dec. 31, 2012 Restricted Net Assets Parent Company
Condensed Financial Statements, Captions [Line Items]
Stockholders' equity attributable to parent	$ 106,541	$ 107,357	$ 93,278	$ 76,260	$ 106,541	$ 107,357		$ 37,926
Restricted net asset percentage					25.00%
Dividends received from subsidiaries					$ 6,255	$ 4,515	$ 3,123