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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Nov. 30, 2013

Value Added Receivable [Table Text Block]

The following table summarizes the VAT receivables reported by the Company (in thousands):



	November 30, 2013		August 31, 2013
Prepaid expenses and other current assets	$	7,263	$	5,458
Other non-current assets	$	16,748	$	12,875

Translation of foreign currencies gains or losses [Table Text Block]

The following table summarizes the amounts recorded for the three month periods ending November 30, 2013 and 2012 (in thousands):

Schedule of Restricted Cash and Cash Equivalents [Table Text Block]

The following table summarizes the restricted cash reported by the Company (in thousands):



	November 30, 2013		August 31, 2013
Short-term restricted cash:
Restricted cash for Honduras loan⁽¹⁾	$	1,200	$	1,200
Restricted cash in Honduras for purchase of property⁽¹⁾	200		3,148
Restricted cash for land purchase option agreements	1,621		1,599
Other short-term restricted cash ⁽²⁾	79		37
Total short-term restricted cash	$	3,100	$	5,984

Long-term restricted cash:
Restricted cash for Honduras loan ⁽¹⁾	$	1,720	$	1,720
Restricted cash for Colombia bank loans	24,000		32,000
Other long-term restricted cash ⁽²⁾	1,039		1,055
Total long-term restricted cash	$	26,759	$	34,775

Total restricted cash	$	29,859	$	40,759


⁽¹⁾	Restricted cash as of November 30, 2013 in Honduras consists of $1.2 million and $1.7 million related to loans, and $200,000 related to funds held in escrow related to the purchase of land. Restricted cash as of August 31, 2013 in Honduras consists mainly of $3.1 million in funds held in escrow related to the purchase of land and $1.2 million and $1.7 million related to loans.


⁽²⁾	Other short-term and long-term restricted cash consist mainly of cash deposits held within banking institutions in compliance with federal regulatory requirements in Costa Rica and Panama.

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

The following tables presents a reconciliation of the effective tax rate for the periods presented:



	Three Months Ended
	November 30, 2013		November 30, 2012
Federal tax provision at statutory rates	35.0	%	35.0	%
State taxes, net of federal benefit	0.4		0.3
Differences in foreign tax rates	(4.2	)	(4.5	)
Permanent items and other adjustments	1.8		(0.5	)
Increase (decrease) in foreign valuation allowance	(0.4	)	0.2
Provision for income taxes	32.6	%	30.5	%



	The increase in the effective tax rate for the three-month period ended on November 30, 2013 compared to the same period of the prior year was primarily attributable to the following factors: (i) 1.4% increase from reversals of income tax liability for uncertain tax positions in the first three months of fiscal year 2013, compared to additional accruals for the same during the first three months of fiscal year 2014; and (ii) 0.9% from the impact of the relative increase in U.S. taxable income at a higher statutory tax rate compared to tax rates in foreign jurisdictions.

Fair Value, by Balance Sheet Grouping

The carrying value and fair value of the Company’s debt as of November 30, 2013 and August 31, 2013 is as follows (in thousands):



	November 30, 2013				August 31, 2013
	Carrying Value		Fair Value		Carrying Value		Fair Value
Long-term debt, including current portion	$	63,282	$	63,363	$	73,020	$	72,576

Schedule of Goodwill [Table Text Block]

Goodwill – The table below presents goodwill resulting from certain business combinations as of November 30, 2013 and August 31, 2013 (in thousands). The change in goodwill is a result of foreign exchange translation losses.



	November 30, 2013		August 31, 2013		Change
Goodwill	$	36,289	$	36,364	$	(75	)

Derivative Swaps [Member]

Accounting Policies [Line Items]

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis

The following table summarizes financial assets and liabilities measured and recorded at fair value on a recurring basis in the Company’s consolidated balance sheet as of November 30, 2013 and August 31, 2013 (in thousands) for derivatives that qualify for hedge accounting:



Assets and Liabilities as of November 30, 2013	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)			Significant Unobservable Inputs (Level 3)		Total
Other non-current assets - (Cross-currency interest rate swaps)	$	—	$	1,324		$	—	$	1,324
Other long-term liabilities – (Interest rate swaps)	—		—			—		—
Other long-term liabilities – (Cross-currency interest rate swaps)	—		(9		)	—		(9		)
Total	$	—	$	1,315		$	—	$	1,315



Assets and Liabilities as of August 31, 2013	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)			Significant Unobservable Inputs (Level 3)		Total
Other non-current assets - (Cross-currency interest rate swaps)	$	—	$	1,505		$	—	$	1,505
Other long-term liabilities – (Interest rate swaps)	—		(14		)	—		(14		)
Other long-term liabilities – (Cross-currency interest rate swaps)	—		—			—		—
Total	$	—	$	1,491		$	—	$	1,491

Forward Contracts [Member]

Accounting Policies [Line Items]

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis



Assets and Liabilities as of November 30, 2013	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)			Significant Unobservable Inputs (Level 3)		Total
Prepaid expenses and other current assets (Foreign currency forward contracts)	$	—	$	—		$	—	$	—
Other accrued expenses (Foreign currency forward contracts)	—		(4		)	—		(4		)
Net fair value of derivatives designated as hedging instruments that do not qualify for hedge accounting	$	—	$	(4	)	$	—	$	(4	)

Assets and Liabilities as of August 31, 2013

Quoted Prices in Active Markets for Identical Assets

(Level 1)

Significant Other Observable Inputs

(Level 2)

Significant Unobservable Inputs

(Level 3)

Total

Prepaid expenses and other current assets (Foreign currency forward contracts)

—

Other accrued expenses (Foreign currency forward contracts)

—

Net fair value of derivatives designated as hedging instruments that do not qualify for hedge accounting

—

- Definition

Tabular disclosure of the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments, assets, and liabilities. Such certain disclosures about the financial instruments, assets, and liabilities include: (1) the fair value of the required items together with their carrying amounts (as appropriate) and (2) the methodology and assumptions used in developing such estimates of fair value.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 107

-Paragraph 15

-Subparagraph b-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 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 159

-Paragraph 18

-Subparagraph c(2), d, e, f

-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 157

-Paragraph 32

-Subparagraph a, c(1), c(2), c(3), 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 820

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 50

-Paragraph 10

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13433-108611

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 50

-Paragraph 11

-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13467-108611

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13476-108611

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 107

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 50

-Paragraph 30

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 107

-Paragraph 14

-Subparagraph a

-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 825

-SubTopic 10

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6447952&loc=d3e13220-108610

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 159

-Paragraph 19

-Subparagraph a, b, c(1), d(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.

+ Details

- Definition

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

+ References+ Details

- Definition

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

Three Months Ended

November 30, 2013

November 30, 2012

Currency gain (loss)