Business Segments

6 Months Ended

Jun. 30, 2012

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” in the Company’s Annual Report on Form 10-K for the year ended December 31, 2011. 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,
	2012			2011			2012			2011
Net service revenues
Temporary and consultant staffing	$	829,008		$	752,369		$	1,658,665		$	1,467,051
Permanent placement staffing		89,141			80,663			172,003			148,267
Risk consulting and internal audit services		110,234			104,934			213,159			203,517
	$	1,028,383		$	937,966		$	2,043,827		$	1,818,835
Operating income (loss)
Temporary and consultant staffing	$	51,668		$	46,241		$	120,822		$	84,311
Permanent placement staffing		18,358			13,875			31,624			21,742
Risk consulting and internal audit services		2,013			970			(342	)		(564	)
		72,039			61,086			152,104			105,489
Amortization of intangible assets		52			40			87			79
Interest income, net		(285	)		(238	)		(519	)		(450	)
Income before income taxes	$	72,272		$	61,284		$	152,536		$	105,860