Retirement Benefits (Tables)

12 Months Ended

Sep. 30, 2014

Schedule of Accumulated Benefit Obligations In Excess of and Less Than Fair Value of Plan Assets



	Plans with accumulated benefit obligation in excess of plan assets				Plans with accumulated benefit obligation less than plan assets
	At September 30,				At September 30,
	2014		2013		2014		2013
Projected benefit obligation	$	(25,955)	$	(38,473)	$	(175,320)	$	(151,950)
Accumulated benefit obligation		(25,955)		(36,739)		(172,509)		(140,023)
Fair value of plan assets		24,671		34,717		180,490		155,458

Schedule of Allocation of Plan Assets, Fair Value Hieracrchy



	At September 30, 2014
	Level 1				Level 2				Level 3
	United States		Other Countries		United States		Other Countries		United States		Other Countries		Total
Asset Category:
Cash and cash equivalents	$	316	$	168	$	-	$	-	$	-	$	-	$	484
Mutual funds:
U.S. corporate bond fund		56,559		-		-		-		-		-		56,559
U.S. equity large cap fund		49,220		-		-		-		-		-		49,220
International equity large cap growth fund		35,995		-		-		-		-		-		35,995
Pooled funds:
Japanese equity securities		-		-		-		2,330		-		-		2,330
International equity securities		-		-		-		2,067		-		-		2,067
Japanese fixed income securities		-		-		-		4,676		-		-		4,676
International fixed income securities		-		-		-		1,638		-		-		1,638
Global target return equity/bond fund		-		-		-		12,327		-		-		12,327
Index linked U.K. equity fund		-		-		-		6,240		-		-		6,240
Index linked international equity fund		-		-		-		6,593		-		-		6,593
Index linked U.K. corporate bonds fund		-		-		-		16,897		-		-		16,897
Index linked U.K. government securities fund		-		-		-		4,566		-		-		4,566
Index linked U.K. long-term government securities fund		-		-		-		5,569		-		-		5,569
Total assets	$	142,090	$	168	$	-	$	62,903	$	-	$	-	$	205,161

	At September 30, 2013
	Level 1				Level 2				Level 3
	United States		Other Countries		United States		Other Countries		United States		Other Countries		Total
Asset Category:
Cash and cash equivalents	$	273	$	149	$	-	$	-	$	-	$	-	$	422
Mutual funds:
U.S. corporate bond fund		49,328		-		-		-		-		-		49,328
U.S. equity large cap fund		44,140		-		-		-		-		-		44,140
International equity large cap growth fund		35,777		-		-		-		-		-		35,777
Pooled funds:
Japanese equity securities		-		-		-		2,269		-		-		2,269
International equity securities		-		-		-		1,989		-		-		1,989
Japanese fixed income securities		-		-		-		4,414		-		-		4,414
International fixed income securities		-		-		-		1,535		-		-		1,535
Global target return equity/bond fund		-		-		-		11,324		-		-		11,324
Index linked U.K. equity fund		-		-		-		6,060		-		-		6,060
Index linked international equity fund		-		-		-		6,047		-		-		6,047
Index linked U.K. corporate bonds fund		-		-		-		15,810		-		-		15,810
Index linked U.K. government securities fund		-		-		-		4,176		-		-		4,176
Index linked U.K. long-term government securities fund		-		-		-		4,908		-		-		4,908
Insurance backed assets:
Insurance backed assets		-		-		-		-		-		1,976		1,976
Total assets	$	129,518	$	149	$	-	$	58,532	$	-	$	1,976	$	190,175

Pension Plans, Defined Benefit [Member]

Schedule of Actuarial Assumptions Used



	2014		2013		2012
United States:
Weighted-average assumptions to determine benefit obligation at September 30:
Discount rate	4.40	%	5.15	%	4.10	%
Rate of compensation increase	3.50		3.50		3.50
Weighted-average assumptions to determine periodic benefit costs for years ended September 30:
Discount rate	5.15		4.10		5.55
Rate of compensation increase	3.50		3.50		4.00
Long-term rate of return on plan assets	7.62		7.59		7.89
United Kingdom:
Weighted-average assumptions to determine benefit obligation at September 30:
Discount rate	4.10	%	4.50	%	4.60	%
Rate of compensation increase	3.50		3.50		3.90
Weighted-average assumptions to determine periodic benefit costs for years ended September 30:
Discount rate	4.50		4.60		5.10
Rate of compensation increase	3.50		3.90		4.30
Long-term rate of return on plan assets	5.50		5.50		6.00
Japan:
Weighted-average assumptions to determine benefit obligation at September 30:
Discount rate	1.10	%	1.25	%	1.50	%
Rate of compensation increase	2.00		2.00		2.00
Weighted-average assumptions to determine periodic benefit costs for years ended September 30:
Discount rate	1.25		1.50		1.50
Rate of compensation increase	2.00		2.00		2.00
Long-term rate of return on plan assets	3.00		2.80		2.80
Switzerland:
Weighted-average assumptions to determine benefit obligation at September 30:
Discount rate	n/a		2.25	%	1.75	%
Rate of compensation increase	n/a		2.00		2.00
Weighted-average assumptions to determine periodic benefit costs for years ended September 30:
Discount rate	2.25		1.75		2.50
Rate of compensation increase	2.00		2.00		2.00
Long-term rate of return on plan assets	2.25		1.75		2.50

Schedule of Net Periodic Benefit Costs



	Year Ended September 30,
	United States						Other Countries						Total
	2014		2013		2012		2014		2013		2012		2014		2013		2012
Service cost	$	3,516	$	4,608	$	3,530	$	988	$	1,052	$	1,136	$	4,504	$	5,660	$	4,666
Interest cost		6,382		5,569		5,816		2,410		2,113		2,280		8,792		7,682		8,096
Expected return on plan assets		(9,813)		(8,183)		(7,008)		(3,070)		(2,610)		(2,584)		(12,883)		(10,793)		(9,592)
Amortization of:
Net (gains) losses		330		1,374		524		655		465		665		985		1,839		1,189
Net prior service (benefit) cost		97		75		75		(4)		(8)		(9)		93		67		66
Settlement costs		-		-		-		-		37		56		-		37		56
Curtailment (benefits)		(6,624)		-		-		(915)		-		-		(7,539)		-		-
Net periodic (benefit) cost	$	(6,112)	$	3,443	$	2,937	$	64	$	1,049	$	1,544	$	(6,048)	$	4,492	$	4,481

Schedule of Changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status of Plan



	At or for the Year Ended September 30,
	United States				Other Countries				Total
	2014		2013		2014		2013		2014		2013
Changes in projected benefit obligation:
Projected benefit obligation at beginning of year	$	126,532	$	137,639	$	63,891	$	60,837	$	190,423	$	198,476
Service cost		3,516		4,608		988		1,052		4,504		5,660
Interest cost		6,382		5,569		2,410		2,113		8,792		7,682
Net actuarial (gains) losses		12,446		(18,165)		3,015		5,550		15,461		(12,615)
Contribution by participants		-		12		91		241		91		253
Benefits paid		(3,732)		(3,131)		(2,318)		(2,605)		(6,050)		(5,736)
Amounts paid by Company for Pension Protection Fund levy		-		-		(13)		(2)		(13)		(2)
Plan amendments		3,355		-		-		-		3,355		-
Settlements		-		-		(1,985)		(406)		(1,985)		(406)
Curtailments		(10,759)		-		(1,499)		(271)		(12,258)		(271)
Foreign currency exchange rate changes		-		-		(1,045)		(2,618)		(1,045)		(2,618)
Projected benefit obligation at end of year	$	137,740	$	126,532	$	63,535	$	63,891	$	201,275	$	190,423

Changes in fair value of plan assets:
Fair value of plan assets at beginning of year	$	129,518	$	105,966	$	60,657	$	55,537	$	190,175	$	161,503
Actual return on plan assets		15,764		10,621		5,212		6,541		20,976		17,162
Contributions by the company		540		16,050		2,422		3,187		2,962		19,237
Contributions by plan participants		-		12		91		241		91		253
Benefits paid		(3,732)		(3,131)		(2,318)		(2,605)		(6,050)		(5,736)
Settlements		-		-		(1,985)		(406)		(1,985)		(406)
Foreign currency exchange rate changes		-		-		(1,008)		(1,838)		(1,008)		(1,838)
Fair value of plan assets at end of year	$	142,090	$	129,518	$	63,071	$	60,657	$	205,161	$	190,175
Net over/(under)funded status at end of year	$	4,350	$	2,986	$	(464)	$	(3,234)	$	3,886	$	(248)

Schedule of Amounts Recognized in Balance Sheet and Other Comprehensive Income (Loss)



	At or for the Year Ended September 30,
	United States				Other Countries				Total
	2014		2013		2014		2013		2014		2013
Amounts recognized in statement of financial position consist of:
Other non-current assets	$	5,634	$	4,154	$	-	$	-	$	5,634	$	4,154
Other non-current liabilities		(1,284)		(1,168)		(464)		(3,234)		(1,748)		(4,402)
Net over/(under)funded status at end of year	$	4,350	$	2,986	$	(464)	$	(3,234)	$	3,886	$	(248)

Amounts recognized in accumulated other comprehensive income consist of:
Unrecognized net prior service (benefit) cost	$	4,624	$	1,367	$	-	$	(4)	$	4,624	$	1,363
Unrecognized net (gains) losses		9,867		7,841		11,902		12,371		21,769		20,212
Total amounts recognized		14,491		9,208		11,902		12,367		26,393		21,575
Deferred taxes		(5,527)		(3,499)		(4,131)		(4,203)		(9,658)		(7,702)
Amounts recognized in accumulated other comprehensive income	$	8,964	$	5,709	$	7,771	$	8,164	$	16,735	$	13,873

Schedule of Changes in Plan Assets and Benefit Obligations Recorded in Other Comprehensive Income (Loss)



	Year Ended September 30,
	United States				Other Countries				Total
	2014		2013		2014		2013		2014		2013
Net (gain) loss	$	(4,269)	$	(20,604)	$	(622)	$	1,349	$	(4,891)	$	(19,255)
Prior service cost		3,355		-		-		-		3,355	$	-
Loss (gain) due to settlement or curtailment arising during the period		6,624		-		915		(36)		7,539		(36)
Amortization of:
Net gains (losses)		(330)		(1,374)		(655)		(464)		(985)		(1,838)
Prior service benefit (cost)		(97)		(75)		4		7		(93)		(68)
Foreign currency exchange rate changes		-		-		(107)		(673)		(107)		(673)
Total recorded in accumulated other comprehensive loss (income)	$	5,283	$	(22,053)	$	(465)	$	183	$	4,818	$	(21,870)

Schedule of Amounts Expected to be Amortized from Accumulated Other Comprehensive Income (Loss) and Reported as a Component of Net Periodic Benefit Cost During the Next Fiscal Year



	United States		Other Countries		Total
Prior service (benefit) cost	$	383	$	-	$	383
Net actuarial (gains) losses		396		466		862

Schedule of Expected Benefit Payments



Year Ending September 30,	United States		Other Countries		Total
2015	$	4,760	$	2,353	$	7,113
2016		5,291		2,363		7,654
2017		5,897		2,554		8,451
2018		6,520		2,574		9,094
2019		7,154		3,036		10,190
2020 – 2024		43,682		14,756		58,438

Schedule of Allocation of Plan Assets, Actual and Target Allocations



	At September 30,
	2014				2013
	Percentage of Plan Assets	Target Allocation Ranges			Percentage of Plan Assets	Target Allocation Ranges
United States:
Asset Class
Equity Securities	60.0%	40.7%	-	80.7%	61.7%	40.7%	-	80.7%
Debt Securities	39.8%	29.3%	-	49.3%	38.1%	29.3%	-	49.3%
Other	0.2%	0.0%			0.2%	0.0%
	100.0%				100.0%
United Kingdom:
Asset Class
Equity Securities	48.2%	40.0%	-	70.0%	48.4%	40.0%	-	70.0%
Debt Securities	51.7%	35.0%	-	65.0%	51.5%	35.0%	-	65.0%
Other	0.1%	0.0%			0.1%	0.0%
	100.0%				100.0%
Japan:
Asset Class
Equity Securities	40.7%	36.0%	-	44.0%	41.3%	36.0%	-	44.0%
Debt Securities	58.4%	55.0%	-	63.0%	57.8%	55.0%	-	63.0%
Other	0.9%	0.0%	-	2.0%	0.9%	0.0%	-	2.0%
	100.0%				100.0%
Switzerland:
Asset Class
Equity Securities	n/a	n/a			0.0%	0.0%
Debt Securities	n/a	n/a			0.0%	0.0%
Other	n/a	n/a			100.0%	100.0%
					100.0%

Multiemployer Plan [Member]

Schedule of Costs of Retirement Plans



		Year Ended September 30,
	2014		2013		2012
Company contributions	$	728	$	797	$	792

Defined Contribution Plan [Member]

Schedule of Costs of Retirement Plans



		Year Ended September 30,
	2014		2013		2012
Company costs	$	24,921	$	20,012	$	18,296

Other Postretirement Benefit Plans, Defined Benefit [Member]

Schedule of Actuarial Assumptions Used



	2014		2013		2012
Weighted-average discount rate used to determine benefit obligation at September 30	4.40	%	5.14	%	4.11	%
Weighted-average discount rate used to determine net periodic benefit cost for years ended September 30	5.14		4.11		5.54

Schedule of Net Periodic Benefit Costs



	Year Ended September 30,
	2014		2013		2012
Service cost	$	47	$	71	$	70
Interest cost		1,432		1,244		1,798
Amortization of:
Net (gains) losses		(200)		(68)		91
Net prior service (benefit) cost		(158)		(158)		(550)
Net periodic (benefit) cost	$	1,121	$	1,089	$	1,409

Schedule of Changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status of Plan



	Year Ended September 30,
	2014		2013
Changes in accumulated postretirement benefit obligation:
Accumulated postretirement benefit obligation at beginning of year	$	28,996	$	37,550
Service cost		47		71
Interest cost		1,432		1,244
Premiums paid by plan participants		1,843		1,837
Net actuarial (gains) losses		1,145		(7,501)
Benefits paid		(4,243)		(4,206)
Foreign currency exchange rate changes		5		1
Accumulated postretirement benefit obligation at end of year	$	29,225	$	28,996
Changes in fair value of plan assets:
Fair value of plan assets at beginning of year	$	-	$	-
Contributions by the company		2,400		2,369
Premiums paid by plan participants		1,843		1,837
Benefits paid		(4,243)		(4,206)
Fair value of plan assets at end of year	$	-	$	-
Funded status at end of year	$	(29,225)	$	(28,996)

Schedule of Amounts Recognized in Balance Sheet and Other Comprehensive Income (Loss)



	Year Ended September 30,
	2014		2013
Amounts recognized in statement of financial position consist of:
Accrued liabilities	$	(2,262)	$	(2,231)
Other non-current liabilities		(26,963)		(26,765)
Funded status at end of year	$	(29,225)	$	(28,996)

Amounts recognized in accumulated other comprehensive loss (income) consist of:
Unrecognized net prior service (benefit) cost	$	(635)	$	(794)
Unrecognized net (gains) losses		(3,031)		(4,379)
Total amounts recognized		(3,666)		(5,173)
Deferred taxes		1,388		1,970
Amounts recognized in accumulated other comprehensive loss (income)	$	(2,278)	$	(3,203)

Schedule of Changes in Plan Assets and Benefit Obligations Recorded in Other Comprehensive Income (Loss)



	Year Ended September 30,
	2014		2013
Net (gain) loss	$	1,145	$	(7,501)
Amortization of:
Net gains (losses)		200		68
Prior service benefit (cost)		159		158
Foreign currency exchange rate changes		3		-
Total recorded in accumulated other comprehensive loss (income)	$	1,507	$	(7,275)

Schedule of Health Care Cost Trend Rates



	2014		2013
Health care cost trend rate assumed for next year	7.00	%	7.00	%
Rate to which the cost trend rate is assumed to decline
(the ultimate trend rate)	5.00	%	5.00	%
Year that the rate reaches the ultimate trend rate	2023		2022

Schedule of Health Care Costs Sensitivity

Schedule of Future Postretirement Company Contributions



Year Ending September 30,
2015	$	3,778
2016		3,802
2017		3,760
2018		3,715
2019		3,686
2020 – 2024		17,264

1% increase

1% decrease

Effect on projected fiscal year 2015 service and interest cost

Effect on accumulated postretirement benefit obligation at September 30, 2014