Business Segments

9 Months Ended

Sep. 30, 2011

Business Segments [Abstract]

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 September 30,						Nine Months Ended September 30,
	2011			2010			2011			2010
Net service revenues
Temporary and consultant staffing	$	794,722		$	661,178		$	2,261,773		$	1,879,661
Permanent placement staffing		79,064			57,177			227,331			161,949
Risk consulting and internal audit services		110,882			98,903			314,399			281,911
	$	984,668		$	817,258		$	2,803,503		$	2,323,521
Operating income (loss)
Temporary and consultant staffing	$	61,196		$	31,957		$	145,507		$	72,473
Permanent placement staffing		7,719			5,092			29,461			13,748
Risk consulting and internal audit services		3,171			113			2,607			(14,260	)
		72,086			37,162			177,575			71,961
Amortization of intangible assets		39			46			118			362
Interest income, net		(148	)		(153	)		(598	)		(321	)
Income before income taxes	$	72,195		$	37,269		$	178,055		$	71,920