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STOCK-BASED COMPENSATION (Tables)
 12 Months Ended
Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Quantity and vesting conditions for shares of restricted stock granted
A summary of the quantity and vesting conditions for restricted stock awards granted to its employees under ISAP for the year ended December 31, 2013 was as follows:
Vesting conditions
 
Number of Shares of Restricted Stock Granted
 
Number of Restricted Stock Units Granted
 
Total
Performance and service conditions (1) (2)
 
540,721

 
65,200

 
605,921

Vest 50% on each of the second and third anniversaries of the grant date with service conditions only
 
30,000

 
—

 
30,000

Immediately vested
 
1,100

 
2,820

 
3,920

Vest 100% on the second anniversary of the grant date with service conditions only
 
160,000

 
—

 
160,000

Vest 100% on the third anniversary of the grant date with service conditions only
 
120,000

 
—

 
120,000

Vest one-third on each of the first three anniversaries of the grant date with service conditions only
 
31,500

 
5,640

 
37,140

Total shares of stock award granted
 
883,321

 
73,660

 
956,981


(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, 2013 divided by the gross margin for the year ended December 31, 2013;
(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, 2013 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, 2013 divided by (2) gross margin minus selling, general and administrative expenses for the year ended December 31, 2013.
(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.
Schedule of stock-based compensation expense
For the years ended December 31, 2013, 2012 and 2011, 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,
 
2013
 
2012
 
2011
Stock options
$
354

 
$
704

 
$
515

Restricted stock
1,274

 
1,275

 
2,411

Restricted stock units
462

 
595

 
295

Total
$
2,090

 
$
2,574

 
$
3,221

Tax benefits recognized in jurisdictions where the Company has taxable income
$
130

 
$
105

 
$
279
Schedule of unrecognized compensation cost, nonvested awards
As of December 31, 2013 and 2012, 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,
 
 
2013
 
2012
 
 
Unrecognized Expense
 
Weighted Average Period in Years
 
Unrecognized Expense
 
Weighted Average Period in Years
Stock options
 
$
85

 
0.36

 
$
445

 
1.08

Restricted stock
 
$
1,527

 
1.76

 
$
1,806

 
1.38

Restricted stock units
 
$
162

 
1.36

 
$
182

 
1.52
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,
 
 
 
2013
 
2012
 
2011
 
Volatility
 
(a)
 
(a)
 
75.1
%
 
Risk free interest rate
 
(a)
 
(a)
 
2.3
%
 
Dividends
 
(a)
 
(a)
 
—
%
 
Expected life (years)
 
(a)
 
(a)
 
6.25

 
Weighted average fair value of options granted during the period
 
(a)
 
(a)
 
$
3.50

 
 
 
 
 
 
 
 
(a)
Stock option assumptions are not provided above because there were no options granted during the years ended December 31, 2013 and 2012.
Changes in stock options
Changes in the Company’s stock options for the years ended December 31, 2013, 2012 and 2011 were as follows: 

 
For The Year Ended December 31,
 
2013
 
2012
 
2011
 
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,
1,238,650

 
$
11.21

 
1,396,350

 
$
11.36

 
1,548,300

 
$
12.64

Granted
—

 
—

 
—

 
—

 
400,000

 
5.18

Expired
(438,300
)
 
14.99

 
(157,700
)
 
12.55

 
(551,950
)
 
10.47

Options outstanding at December 31,
800,350

 
$
9.15

 
1,238,650

 
$
11.21

 
1,396,350

 
$
11.36

Options exercisable at December 31,
600,350

 
$
10.47

 
838,650

 
$
13.96

 
938,850

 
$
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, 2013 and 2012 were as follows:
 
 
 As of December 31,
 
 
2013
 
2012
 
 
Remaining Contractual Term in Years
 
Aggregated Intrinsic Value
 
Remaining Contractual Term in Years
 
Aggregated Intrinsic Value
Stock options outstanding
 
4.89

 
$
—

 
4.4

 
$
—

Stock options exercisable
 
4.07

 
$
—

 
2.5

 
$
—
Changes in restricted stock
Changes in the Company’s restricted stock for the years ended December 31, 2013, 2012 and 2011 were as follows:
 
 
For The Year Ended December 31,
 
2013
 
2012
 
2011
 
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,
1,028,916

 
$
4.87

 
1,166,082

 
$
5.12

 
953,037

 
$
3.64

Granted
883,321

 
2.44

 
638,230

 
4.59

 
743,625

 
6.22

Vested
(406,158
)
 
5.09

 
(461,200
)
 
4.86

 
(295,065
)
 
4.09

Forfeited
(508,277
)
 
4.16

 
(314,196
)
 
5.26

 
(235,515
)
 
3.86

Unvested restricted stock at December 31,
997,802

 
$
3.00

 
1,028,916

 
$
4.87

 
1,166,082

 
$
5.12
Changes in restricted stock units
Changes in the Company’s restricted stock units arising from grants to certain employees and non-employees directors for the years ended December 31, 2013, 2012 and 2011 were as follows:
 
For The Year Ended December 31,
 
2013
 
2012
 
2011
 
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

 
100,000

 
$
5.18

 
—

 
$
—

Granted
175,860

 
2.90

 
76,023

 
5.13

 
127,376

 
5.37

Vested
(154,991
)
 
3.81

 
(76,023
)
 
5.13

 
(27,376
)
 
6.05

Forfeited
(5,000
)
 
2.42

 
—

 
—

 
—

 
—

Unvested restricted stock units at December 31,
115,869

 
$
3.65

 
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, 2013, 2012 and 2011, 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)
 
2013
 
2012
 
2011
Expense recognized for the 401(k) plan
 
$
483

 
$
635

 
$
686

Contributions to satisfy prior years' employer-matching liability
 
 

 
 

 
 
Number of shares of the Company's common stock issued (in thousands)
 
—

 
124

 
92

Market value per share of the Company's common stock on contribution date (in dollars)
 
$
—

 
$
5.35

 
$
6.55

Non-cash contribution made for employer matching liability
 
$
—

 
$
666

 
$
602

Additional cash contribution made for employer-matching liability
 
651

 
—

 
—

Total contribution made for employer-matching liability
 
$
651

 
$
666

 
$
602
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, 2013, 2012 and 2011 were as follows:

 
 
For The Year Ended December 31,
 
 
2013
 
2012
 
2011
Fair value of restricted stock vested
 
$
1,596

 
$
2,239

 
$
1,207
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, 2013, 2012 and 2011 were as follows:
 
 
For The Year Ended December 31,
 
 
2013
 
2012
 
2011
Fair value of restricted stock units vested
 
$
461

 
$
390

 
$
166