Note 9 - Pension and Retirement Plans (Tables)

12 Months Ended

Sep. 30, 2012

Schedule of Net Benefit Costs [Table Text Block]

	Years Ended September 30
	2012									2011
	Foreign			U.S.			Total			Foreign			U.S.			Total
	(amounts in thousands)
Pension:
Service cost	$	61		$	10		$	71		$	73		$	10		$	83
Interest cost		708			84			792			688			99			787
Expected return on plan assets		(462	)		—			(462	)		(503	)		—			(503	)
Amortization of:
Prior service gains		—			—			—			—			—			—
Amortization of net (gain)/loss		82			30			112			69			31			100
Net periodic benefit cost	$	389		$	124		$	513		$	327		$	140		$	467
Post Retirement:
Service cost	$	—		$	—		$	—		$	—		$	20		$	20
Interest cost		—			71			71			—			68			68
Expected return on plan assets		—			—			—			—			—			—
Amortization of:
Prior service costs/(gains)		—			—			—			—			—			—
Amortization of net (gain)/loss		—			70			70			—			47			47
Net periodic benefit cost	$	—		$	141		$	141		$	—		$	135		$	135
Pension:
Increase (decrease) in minimum liability included in other comprehensive income (loss)	$	1,367		$	(14	)	$	1,353		$	373		$	(3	)	$	370
Post Retirement:
Increase (decrease) in minimum liability included in other comprehensive income (loss)		—			(762	)		(762	)		—			69			69
Total:
Increase (decrease) in minimum liability included in comprehensive income (loss)	$	1,367		$	(776	)	$	591		$	373		$	66		$	439

Schedule of Changes in Projected Benefit Obligations [Table Text Block]

	Years Ended September 30
	2012									2011
	Foreign			U.S.			Total			Foreign			U.S.			Total
	(Amounts in thousands)
Pension:
Change in projected benefit obligation (“PBO”)
Balance beginning of year	$	14,107		$	1,759		$	15,866		$	14,118		$	1,895		$	16,013
Service cost		61			10			71			73			10			83
Interest cost		708			84			792			687			99			786
Changes in actuarial assumptions		1,863			13			1,876			(294	)		28			(266	)
Foreign exchange impact		271			—			271			(154	)		—			(154	)
Benefits paid		(435	)		(261	)		(696	)		(324	)		(273	)		(597	)
Projected benefit obligation at end of year	$	16,575		$	1,605		$	18,180		$	14,106		$	1,759		$	15,865
Changes in fair value of plan assets:
Fair value of plan assets at beginning of year	$	7,598		$	—		$	7,598		$	7,937		$	—		$	7,937
Actual gain (loss) on plan assets		1,004			—			1,004			(270	)		—			(270	)
Company contributions		441			261			702			309			273			582
Foreign exchange impact		306			—			306			(55	)		—			(55	)
Benefits paid		(435	)		(261	)		(696	)		(323	)		(273	)		(596	)
Fair value of plan assets at end of year	$	8,914		$	—		$	8,914		$	7,598			—		$	7,598
Funded status	$	(7,661	)	$	(1,605	)	$	(9,266	)	$	(6,508	)	$	(1,759	)	$	(8,267	)
Unamortized net loss		—			—			—			—			—			—
Net amount recognized	$	(7,661	)	$	(1,605	)	$	(9,266	)	$	(6,508	)	$	(1,759	)	$	(8,267	)
Post Retirement:
Change in projected benefit obligation (“PBO”):
Balance beginning of year	$	—		$	1,498		$	1,498		$	—		$	1,293		$	1,293
Service cost		—			—			—			—			20			20
Interest cost		—			71			71			—			68			68
Changes in actuarial assumptions		—			(687	)		(687	)		—			116			116
Foreign exchange impact		—			—			—			—			—			—
Benefits paid		—			—			—			—			—			—
Projected benefit obligation at end of year	$	—		$	882		$	882		$	—		$	1,497		$	1,497
Changes in fair value of plan assets:
Fair value of plan assets at beginning of year		—			—			—			—			—			—
Actual gain/(loss) on plan assets		—			—			—			—			—			—
Company contributions		—			—			—			—			—			—
Foreign exchange impact		—			—			—			—			—			—
Benefits paid from plan assets		—			—			—			—			—			—
Fair value of plan assets at end of year	$	—		$	—		$	—		$	—		$	—		$	—
Funded status	$	—		$	(882	)	$	(882	)	$	—		$	(1,497	)	$	(1,497	)
Unamortized net loss		—			—			—			—			—			—
Net amount recognized	$	—		$	(882	)	$	(882	)	$	—		$	(1,497	)	$	(1,497	)

Schedule of Amounts Recognized in Balance Sheet [Table Text Block]

	Years Ended September 30
	2012									2011
	Foreign			U.S.			Total			Foreign			U.S.			Total
	(Amounts in thousands)
Pension:
Accrued benefit liability	$	(7,661	)	$	(1,605	)	$	(9,266	)	$	(6,508	)	$	(1,759	)	$	(8,267	)
Deferred tax		(233	)		6			(227	)		31			—			31
Accumulated other comprehensive income		4,540			82			4,622			3,376			89			3,465
Net amount recognized	$	(3,354	)	$	(1,517	)	$	(4,871	)	$	(3,101	)	$	(1,670	)	$	(4,771	)
Post Retirement:
Accrued benefit liability	$	—		$	(882	)	$	(882	)	$	—		$	(1,497	)	$	(1,497	)
Deferred tax		—			269			269			—			—			—
Accumulated other comprehensive income		—			(283	)		(283	)		—			210			210
Net amount recognized	$	—		$	(896	)	$	(896	)	$	—		$	(1,287	)	$	(1,287	)
Total pension and post retirement:
Accrued benefit liability	$	(7,661	)	$	(2,487	)	$	(10,148	)	$	(6,508	)	$	(3,256	)	$	(9,764	)
Deferred tax		(233	)		275			42			31			—			31
Accumulated other comprehensive income		4,540			(201	)		4,339			3,376			299			3,675
Net amount recognized	$	(3,354	)	$	(2,413	)	$	(5,767	)	$	(3,101	)	$	(2,957	)	$	(6,058	)
Accumulated Benefit Obligation:
Pension	$	(16,469	)	$	(1,605	)	$	(18,074	)	$	(14,029	)	$	(1,759	)	$	(15,788	)
Post Retirement		—			(882	)		(882	)		—			(1,498	)		(1,498	)
Total accumulated benefit obligation	$	(16,469	)	$	(2,487	)	$	(18,956	)	$	(14,029	)	$	(3,257	)	$	(17,286	)

Schedule of Accrued Liabilities [Table Text Block]

	September 30,
	2012		2011
	(Amounts in thousands)
Current accrued benefit liability	$	717	$	709
Noncurrent accrued benefit liability		9,431		9,056
Total accrued benefit liability	$	10,148	$	9,765

Schedule of Expected Benefit Payments [Table Text Block]

Fiscal year ending September 30:	(Amounts in thousands)
2013	$	669
2014	725
2015	777
2016	805
2017	797
Thereafter	4,557

Schedule of Allocation of Plan Assets [Table Text Block]

	Fair Values as of
	September 30, 2012									September 30, 2011
	Fair Value Measurements Using Inputs Considered as									Fair Value Measurements Using Inputs Considered as
Asset Category		Total		Level I		Level II		Level III		Total		Level I		Level II		Level III
	(Thousands)
Cash on deposit		$	392		392	$	—	$	—	$	375	$	375	$	—	$	—
Pooled Funds			8,522		—		8,522		—		7,223		—		7,223		—
Total Plan Assets		$	8,914	$	392	$	8,522	$	—	$	7,598	$	375	$	7,223	$	—

Projected Benefit Obligations [Member]

Schedule of Assumptions Used [Table Text Block]

	Domestic						International
	September 30,						September 30,
	2012			2011			2012			2011
Discount rate:		4	%		4.75	%		4.05	%		5.04	%
Expected return on plan assets:		—			—			4.70	%		5.40	%
Rate of compensation increase:		—			—			1.00	%		1.12	%

Net Periodic Benefit Cost [Member]

Schedule of Assumptions Used [Table Text Block]

	Domestic						International
	September 30,						September 30,
	2012			2011			2012			2011
Discount rate:		4.75	%		5.25	%		5.04	%		4.66	%
Expected return on plan assets:		—			—			5.40	%		6.20	%
Rate of compensation increase:		—			—			1.12	%		1.20	%