Business Segments

6 Months Ended

Jun. 30, 2011

Business Segments

Business Segments

Note K—Business Segments

The Company, which aggregates its operating segments based on the nature of services, has three reportable segments: temporary and consultant staffing, permanent placement staffing, and risk consulting and internal audit services. The temporary and consultant segment provides specialized staffing in the accounting and finance, administrative and office, information technology, legal, advertising, marketing and web design fields. The permanent placement segment provides full-time personnel in the accounting, finance, administrative and office, and information technology fields. The risk consulting segment provides business and technology risk consulting and internal audit services.

The accounting policies of the segments are set forth in Note A—Summary of Significant Accounting Policies. The Company evaluates performance based on income or loss from operations before net interest income, intangible amortization expense, and income taxes.

The following table provides a reconciliation of revenue and operating income (loss) by reportable segment to consolidated results (in thousands):

	Three Months Ended June 30,						Six Months Ended June 30,
	2011			2010			2011			2010
Net service revenues
Temporary and consultant staffing	$	752,369		$	619,797		$	1,467,051		$	1,218,483
Permanent placement staffing		80,663			56,133			148,267			104,772
Risk consulting and internal audit services		104,934			93,160			203,517			183,008
	$	937,966		$	769,090		$	1,818,835		$	1,506,263
Operating income (loss)
Temporary and consultant staffing	$	46,241		$	23,571		$	84,311		$	40,517
Permanent placement staffing		13,875			5,540			21,742			8,656
Risk consulting and internal audit services		970			(6,772	)		(564	)		(14,374	)
		61,086			22,339			105,489			34,799
Amortization of intangible assets		40			46			79			315
Interest income, net		(238	)		(94	)		(450	)		(168	)
Income before income taxes	$	61,284		$	22,387		$	105,860		$	34,652