10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-Q

x Quarterly Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For the quarterly period ended September 30, 2013

¨ Transition Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For the transition period from                          to                                         

Commission File No.            0-28274

Sykes Enterprises, Incorporated

(Exact name of Registrant as specified in its charter)

Florida	56-1383460
(State or other jurisdiction of incorporation or organization)	(IRS Employer Identification No.)

400 North Ashley Drive, Suite 2800, Tampa, FL    33602

(Address of principal executive offices)    (Zip Code)

Registrant’s telephone number, including area code: (813) 274-1000

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for at least the past 90 days.

Yes  x                No  ¨

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 229.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

Yes  x                 No  ¨

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting company. See the definitions of “accelerated filer”, “large accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check one):

Large accelerated filer  x     Accelerated filer  ¨ Non-accelerated filer  ¨              Smaller reporting company  ¨

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes  ¨                 No  x

As of October 30, 2013, there were 43,978,408 outstanding shares of common stock.

Sykes Enterprises, Incorporated and Subsidiaries

Form 10-Q

INDEX

PART I. FINANCIAL INFORMATION	3
Item 1. Financial Statements	3
Condensed Consolidated Balance Sheets – September 30, 2013 and December 31, 2012 (Unaudited)	3
Condensed Consolidated Statements of Operations – Three and Nine Months Ended September  30, 2013 and 2012 (Unaudited)	4
Condensed Consolidated Statements of Comprehensive Income (Loss) – Three and Nine Months Ended September 30, 2013 and 2012 (Unaudited)	5
Condensed Consolidated Statements of Changes in Shareholders’ Equity – Nine Months Ended September 30, 2013 (Unaudited)	6
Condensed Consolidated Statements of Cash Flows – Nine Months Ended September  30, 2013 and 2012 (Unaudited)	7
Notes to Condensed Consolidated Financial Statements (Unaudited)	9
Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations	43
Item 3. Quantitative and Qualitative Disclosures About Market Risk	56
Item 4. Controls and Procedures	58
Part II. OTHER INFORMATION	58
Item 1. Legal Proceedings	58
Item 1A. Risk Factors	58
Item 2. Unregistered Sales of Equity Securities and Use of Proceeds	59
Item 3. Defaults Upon Senior Securities	59
Item 4. Mine Safety Disclosures	59
Item 5. Other Information	59
Item 6. Exhibits	60
SIGNATURE	61

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PART I. FINANCIAL INFORMATION

Item 1. Financial Statements

Sykes Enterprises, Incorporated and Subsidiaries

Condensed Consolidated Balance Sheets

(Unaudited)

(in thousands, except per share data)	September 30, 2013		December 31, 2012
Assets
Current assets:
Cash and cash equivalents	$	196,735	$	187,322
Receivables, net		274,207		247,633
Prepaid expenses		17,233		12,370
Other current assets		21,280		20,017
Total current assets		509,455		467,342
Property and equipment, net		114,868		101,295
Goodwill, net		201,514		204,231
Intangibles, net		80,189		92,037
Deferred charges and other assets		43,865		43,784
	$	949,891	$	908,689
Liabilities and Shareholders’ Equity
Current liabilities:
Accounts payable	$	23,432	$	24,985
Accrued employee compensation and benefits		78,487		73,103
Current deferred income tax liabilities		916		92
Income taxes payable		1,880		800
Deferred revenue		37,187		34,283
Other accrued expenses and current liabilities		32,647		31,320
Total current liabilities		174,549		164,583
Deferred grants		7,040		7,607
Long-term debt		105,000		91,000
Long-term income tax liabilities		25,192		26,162
Other long-term liabilities		12,889		13,073
Total liabilities		324,670		302,425
Commitments and loss contingency (Note 15)
Shareholders’ equity:
Preferred stock, $0.01 par value, 10,000 shares authorized; no shares issued and outstanding		-		-
Common stock, $0.01 par value, 200,000 shares authorized; 44,048 and 43,790 shares issued, respectively		440		438
Additional paid-in capital		278,992		277,192
Retained earnings		339,067		315,187
Accumulated other comprehensive income		9,519		14,856
Treasury stock at cost: 191 shares and 108 shares, respectively		(2,797)		(1,409)
Total shareholders’ equity		625,221		606,264
	$	949,891	$	908,689

See accompanying Notes to Condensed Consolidated Financial Statements.

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Sykes Enterprises, Incorporated and Subsidiaries

Condensed Consolidated Statements of Operations

(Unaudited)

	Three Months Ended September 30,				Nine Months Ended September 30,
(in thousands, except per share data)	2013		2012		2013		2012
Revenues	$	322,143	$	280,526	$	928,122	$	823,426
Operating expenses:
Direct salaries and related costs		215,001		183,628		628,848		536,758
General and administrative		73,987		75,747		222,967		217,653
Depreciation, net		10,677		9,583		30,863		30,033
Amortization of intangibles		3,699		2,774		11,171		6,644
Impairment of long-lived assets		-		122		-		271
Total operating expenses		303,364		271,854		893,849		791,359
Income from continuing operations		18,779		8,672		34,273		32,067
Other income (expense):
Interest income		216		297		648		1,015
Interest (expense)		(630)		(421)		(1,716)		(1,049)
Other income (expense)		356		(715)		142		(1,804)
Total other income (expense)		(58)		(839)		(926)		(1,838)
Income from continuing operations before income taxes		18,721		7,833		33,347		30,229
Income taxes		4,575		(309)		7,087		3,569
Income from continuing operations, net of taxes		14,146		8,142		26,260		26,660
(Loss) from discontinued operations, net of taxes		-		-		-		(820)
(Loss) on sale of discontinued operations, net of taxes		-		-		-		(10,707)
Net income	$	14,146	$	8,142	$	26,260	$	15,133
Net income (loss) per common share:
Basic:
Continuing operations	$	0.33	$	0.19	$	0.61	$	0.62
Discontinued operations		-		-		-		(0.27)
Net income (loss) per common share	$	0.33	$	0.19	$	0.61	$	0.35
Diluted:
Continuing operations	$	0.33	$	0.19	$	0.61	$	0.62
Discontinued operations		-		-		-		(0.27)
Net income (loss) per common share	$	0.33	$	0.19	$	0.61	$	0.35
Weighted average common shares outstanding:
Basic		42,785		43,014		42,918		43,130
Diluted		42,836		43,031		42,948		43,179

See accompanying Notes to Condensed Consolidated Financial Statements.

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Sykes Enterprises, Incorporated and Subsidiaries

Condensed Consolidated Statements of Comprehensive Income (Loss)

(Unaudited)

	Three Months Ended September 30,				Nine Months Ended September 30,
(in thousands)	2013		2012		2013		2012
Net income	$	14,146	$	8,142	$	26,260	$	15,133
Other comprehensive income (loss), net of taxes:
Foreign currency translation gain (loss), net of taxes		7,200		5,802		(2,905)		7,977
Unrealized gain (loss) on net investment hedge, net of taxes		(797)		-		(774)		-
Unrealized actuarial gain (loss) related to pension liability, net of taxes		(27)		(5)		(123)		16
Unrealized gain (loss) on cash flow hedging instruments, net of taxes		827		(1,369)		(1,351)		1,339
Unrealized gain (loss) on postretirement obligation, net of taxes		(95)		(5)		(184)		44
Other comprehensive income (loss), net of taxes		7,108		4,423		(5,337)		9,376
Comprehensive income (loss)	$	21,254	$	12,565	$	20,923	$	24,509

See accompanying Notes to Condensed Consolidated Financial Statements.

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Sykes Enterprises, Incorporated and Subsidiaries

Condensed Consolidated Statements of Changes in Shareholders’ Equity

Nine Months Ended September 30, 2013

(Unaudited)

	Common Stock								Accumulated Other
(in thousands)	Shares     Issued		Amount		Additional Paid-in Capital		Retained   Earnings		Comprehensive Income (Loss)		Treasury   Stock		Total
Balance at December 31, 2012		43,790	$	438	$	277,192	$	315,187	$	14,856	$	(1,409)	$	606,264
Issuance of common stock		10		-		59		-		-		-		59
Stock-based compensation expense		-		-		3,581		-		-		-		3,581
Excess tax benefit (deficiency) from stock-based compensation		-		-		(34)		-		-		-		(34)
Vesting of common stock and restricted stock under equity award plans, net of forfeitures		520		5		105		-		-		(203)		(93)
Repurchase of common stock		-		-		-		-		-		(5,479)		(5,479)
Retirement of treasury stock		(272)		(3)		(1,911)		(2,380)		-		4,294		-
Comprehensive income (loss)		-		-		-		26,260		(5,337)		-		20,923
Balance at September 30, 2013		44,048	$	440	$	278,992	$	339,067	$	9,519	$	(2,797)	$	625,221

See accompanying Notes to Condensed Consolidated Financial Statements.

6

Sykes Enterprises, Incorporated and Subsidiaries

Condensed Consolidated Statements of Cash Flows

(Unaudited)

	Nine Months Ended September 30,
(in thousands)	2013		2012
Cash flows from operating activities:
Net income	$	26,260	$	15,133
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation		31,620		30,827
Amortization of intangibles		11,171		6,644
Amortization of deferred grants		(859)		(794)
Impairment losses		-		271
Unrealized foreign currency transaction (gains) losses, net		4,496		(646)
Stock-based compensation expense		3,581		3,111
Deferred income tax provision (benefit)		(801)		(3,981)
Net (gain) loss on disposal of property and equipment		60		83
Bad debt expense		398		806
Unrealized (gains) losses on financial instruments, net		201		(584)
Amortization of deferred loan fees		194		303
Loss on sale of discontinued operations		-		10,707
Other		74		219
Changes in assets and liabilities, net of acquisition:
Receivables		(25,912)		(9,955)
Prepaid expenses		(4,723)		98
Other current assets		(2,000)		5,198
Deferred charges and other assets		(938)		(11,568)
Accounts payable		(1,958)		(2,206)
Income taxes receivable / payable		(2,080)		1,950
Accrued employee compensation and benefits		6,304		8,842
Other accrued expenses and current liabilities		337		7,193
Deferred revenue		4,011		2,486
Other long-term liabilities		1,086		(8,803)
Net cash provided by operating activities		50,522		55,334
Cash flows from investing activities:
Capital expenditures		(45,647)		(26,355)
Cash paid for business acquisition, net of cash acquired		-		(147,094)
Proceeds from sale of property and equipment		89		422
Investment in restricted cash		(262)		(63)
Release of restricted cash		-		356
Cash divested on sale of discontinued operations		-		(9,100)
Other		-		228
Net cash (used for) investing activities		(45,820)		(181,606)

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Sykes Enterprises, Incorporated and Subsidiaries

Condensed Consolidated Statements of Cash Flows

(Unaudited)

(Continued)

	Nine Months Ended September 30,
(in thousands)	2013		2012
Cash flows from financing activities:
Payments of long-term debt		(18,000)		(10,000)
Proceeds from issuance of long-term debt		32,000		108,000
Proceeds from issuance of common stock		59		-
Cash paid for repurchase of common stock		(5,479)		(7,908)
Proceeds from grants		151		88
Shares repurchased for minimum tax withholding on equity awards		(93)		(1,412)
Cash paid for loan fees related to long-term debt		-		(857)
Net cash provided by financing activities		8,638		87,911
Effects of exchange rates on cash		(3,927)		3,807
Net increase (decrease) in cash and cash equivalents		9,413		(34,554)
Cash and cash equivalents – beginning		187,322		211,122
Cash and cash equivalents – ending	$	196,735	$	176,568
Supplemental disclosures of cash flow information:
Cash paid during period for interest	$	1,593	$	1,726
Cash paid during period for income taxes	$	12,304	$	25,673
Non-cash transactions:
Property and equipment additions in accounts payable	$	4,433	$	3,427
Unrealized gain (loss) on postretirement obligation in accumulated other comprehensive income (loss)	$	(184)	$	44

See accompanying Notes to Condensed Consolidated Financial Statements.

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Sykes Enterprises, Incorporated and Subsidiaries

Notes to Condensed Consolidated Financial Statements

Nine Months Ended September 30, 2013 and 2012

(Unaudited)

Note 1. Overview and Basis of Presentation

Business — Sykes Enterprises, Incorporated and consolidated subsidiaries (“SYKES” or the “Company”) provides comprehensive outsourced customer contact management solutions and services in the business process outsourcing arena to companies, primarily within the communications, financial services, technology/consumer, transportation and leisure, and healthcare industries. SYKES provides flexible, high-quality outsourced customer contact management services (with an emphasis on inbound technical support and customer service), which includes customer assistance, healthcare and roadside assistance, technical support and product sales to its clients’ customers. Utilizing SYKES’ integrated onshore/offshore global delivery model, SYKES provides its services through multiple communication channels encompassing phone, e-mail, Internet, text messaging and chat. SYKES complements its outsourced customer contact management services with various enterprise support services in the United States that encompass services for a company’s internal support operations, from technical staffing services to outsourced corporate help desk services. In Europe, SYKES also provides fulfillment services including multilingual sales order processing via the Internet and phone, payment processing, inventory control, product delivery and product returns handling. The Company has operations in two reportable segments entitled (1) the Americas, which includes the United States, Canada, Latin America, India and the Asia Pacific Rim, in which the client base is primarily companies in the United States that are using the Company’s services to support their customer management needs; and (2) EMEA, which includes Europe, the Middle East and Africa.

Acquisition — In August 2012, the Company completed the acquisition of Alpine Access, Inc. (“Alpine”), a Delaware corporation, pursuant to the Agreement and Plan of Merger, dated July 27, 2012. The Company has reflected the operating results in the Condensed Consolidated Statements of Operations since August 20, 2012. See Note 2, Acquisition of Alpine Access, Inc., for additional information on the acquisition of this business.

Discontinued Operations — In March 2012, the Company sold its operations in Spain (the “Spanish operations”), pursuant to an asset purchase agreement dated March 29, 2012 and a stock purchase agreement dated March 30, 2012. The Company reflected the operating results related to the Spanish operations as discontinued operations in the Condensed Consolidated Statements of Operations for the nine months ended September 30, 2012. Cash flows from discontinued operations are included in the Condensed Consolidated Statements of Cash Flows for the nine months ended September 30, 2012. See Note 3, Discontinued Operations, for additional information on the sale of the Spanish operations.

Basis of Presentation — The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“generally accepted accounting principles” or “U.S. GAAP”) for interim financial information, the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and notes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three and nine months ended September 30, 2013 are not necessarily indicative of the results that may be expected for any future quarters or the year ending December 31, 2013. For further information, refer to the consolidated financial statements and notes thereto, included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2012, as filed with the Securities and Exchange Commission (“SEC”).

Principles of Consolidation — The condensed consolidated financial statements include the accounts of SYKES and its wholly-owned subsidiaries and controlled majority-owned subsidiaries. All significant intercompany transactions and balances have been eliminated in consolidation.

Use of Estimates — The preparation of condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires the Company to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

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Subsequent Events — Subsequent events or transactions have been evaluated through the date and time of issuance of the condensed consolidated financial statements. There were no material subsequent events that required recognition or disclosure in the accompanying condensed consolidated financial statements.

Goodwill — The Company accounts for goodwill and other intangible assets under Accounting Standards Codification (“ASC”) 350 “Intangibles — Goodwill and Other” (“ASC 350”). The Company expects to receive future benefits from previously acquired goodwill over an indefinite period of time. For goodwill and other intangible assets with indefinite lives not subject to amortization, the Company reviews goodwill and intangible assets for impairment at least annually in the third quarter, and more frequently in the presence of certain circumstances. The Company has the option to first assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If, after assessing the totality of events or circumstances, the Company determines it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, then performing the two-step impairment test is unnecessary. However, if the Company concludes otherwise, then it is required to perform the first step of the two-step impairment test by calculating the fair value of the reporting unit and comparing the fair value with the carrying amount of the reporting unit. If the carrying amount of a reporting unit exceeds its fair value, then the Company is required to perform the second step of the goodwill impairment test to measure the amount of the impairment loss, if any. Fair value for goodwill is based on discounted cash flows, market multiples and/or appraised values, as appropriate, and an analysis of our market capitalization. Under ASC 350, the carrying value of assets is calculated at the reporting unit. If the fair value of the reporting unit is less than its carrying value, goodwill is considered impaired and an impairment loss is recorded to the extent that the fair value of the goodwill within the reporting unit is less than its carrying value.

The Company elected to forgo the option to first assess qualitative factors and completed its annual two-step goodwill impairment test during the three months ended September 30, 2013, which included the consideration of certain economic factors, and determined that the fair value of each reporting unit was substantially in excess of its carrying value and goodwill was not impaired.

New Accounting Standards Not Yet Adopted

In March 2013, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2013-05 “Foreign Currency Matters (Topic 830) – Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity” (“ASU 2013-05”). The amendments in ASU 2013-05 indicate that a cumulative translation adjustment (“CTA”) is attached to the parent’s investment in a foreign entity and should be released in a manner consistent with the derecognition guidance on investments in entities. Thus, the entire amount of the CTA associated with the foreign entity would be released when there has been a sale of a subsidiary or group of net assets within a foreign entity and the sale represents the substantially complete liquidation of the investment in the foreign entity, a loss of a controlling financial interest in an investment in a foreign entity (i.e., the foreign entity is deconsolidated), or a step acquisition for a foreign entity (i.e., when an entity has changed from applying the equity method for an investment in a foreign entity to consolidating the foreign entity). ASU 2013-05 does not change the requirement to release a pro rata portion of the CTA of the foreign entity into earnings for a partial sale of an equity method investment in a foreign entity. The amendments in ASU 2013-05 are effective prospectively for fiscal years (and interim reporting periods within those years) beginning after December 15, 2013. The amendments should be applied prospectively to derecognition events occurring after the effective date. The Company does not expect the adoption of ASU 2013-05 to materially impact its financial condition, results of operations and cash flows.

In July 2013, the FASB issued ASU 2013-11 “Income Taxes (Topic 740) – Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists” (“ASU 2013-11”). The amendments in ASU 2013-11 indicate that an unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a

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net operating loss carryforward, a similar tax loss, or a tax credit carryforward if such settlement is required or expected in the event the uncertain tax position is disallowed. In situations where a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction or the tax law of the jurisdiction does not require, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. The amendments in ASU 2013-11 are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The amendments should be applied prospectively to all unrecognized tax benefits that exist at the effective date. Retrospective application is permitted. The Company does not expect the adoption of ASU 2013-11 to materially impact its financial condition, results of operations and cash flows.

New Accounting Standards Recently Adopted

In December 2011, the FASB issued ASU 2011-11 “Balance Sheet (Topic 210) – Disclosures about Offsetting Assets and Liabilities” (“ASU 2011-11”). The amendments in ASU 2011-11 enhanced disclosures by requiring improved information about financial and derivative instruments that are either 1) offset (netting assets and liabilities) in accordance with Section 210-20-45 or Section 815-10-45 of the FASB Accounting Standards Codification (“ASC”) or 2) subject to an enforceable master netting arrangement or similar agreement. The amendments in ASU 2011-11 are effective for fiscal years beginning on or after January 1, 2013, and interim periods within those years. An entity should provide the disclosures required by those amendments retrospectively for all comparative periods presented. The adoption of ASU 2011-11 as of January 1, 2013 did not have a material impact on the financial condition, results of operations and cash flows of the Company. See Note 7, Financial Derivatives, for further information.

In July 2012, the FASB issued ASU 2012-02 “Intangibles – Goodwill and Other (Topic 350) Testing Indefinite-Lived Intangible Assets for Impairment” (“ASU 2012-02”). The amendments in ASU 2012-02 provide entities with the option to first assess qualitative factors to determine whether the existence of events and circumstances indicates that it is more likely than not that the indefinite-lived intangible asset is impaired. If, after assessing the totality of events and circumstances, an entity concludes that it is not more likely than not that the indefinite-lived intangible asset is impaired, then the entity is not required to take further action. However, if an entity concludes otherwise, then it is required to determine the fair value of the indefinite-lived intangible asset and perform the quantitative impairment test by comparing the fair value with the carrying amount. Under the amendments in ASU 2012-02, an entity also has the option to bypass the qualitative assessment for any indefinite-lived intangible asset in any period and proceed directly to performing the quantitative impairment test. An entity will be able to resume performing the qualitative assessment in any subsequent period. The amendments in ASU 2012-02 are effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. The adoption of ASU 2012-02 on January 1, 2013 did not have a material impact on the financial condition, results of operations and cash flows of the Company. See “Goodwill” in this Note 1 for further information.

In January 2013, the FASB issued ASU 2013-01 “Balance Sheet (Topic 210) Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities” (“ASU 2013-01”). The amendments in ASU 2013-01 clarify which instruments and transactions are subject to the offsetting disclosure requirements established by ASU 2011-11. ASU 2013-01 addresses preparer concerns that the scope of the disclosure requirements under ASU 2011-11 was overly broad and imposed unintended costs that were not commensurate with estimated benefits to the financial statement users. In choosing to narrow the scope of the offsetting disclosures, the FASB determined that it could make them more operable and cost effective for preparers while still giving financial statement users sufficient information to analyze the most significant presentation differences between financial statements prepared in accordance with U.S. GAAP and those prepared under International Financial Reporting Standards (“IFRS”). The amendments in ASU 2013-01 are effective for fiscal years beginning on or after January 1, 2013. Retrospective application is required for any period presented that begins before the entity’s initial application of the new requirements. The adoption of ASU 2013-01 as of January 1, 2013 did not have a material impact on the financial condition, results of operations and cash flows of the Company. See Note 7, Financial Derivatives, for further information.

In February 2013, the FASB issued ASU 2013-02 “Comprehensive Income (Topic 220) Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income” (“ASU 2013-02”). The amendments in ASU 2013-02 do not change the current requirements for reporting net income or other comprehensive income in financial statements. However, the amendments require an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present, either on the

11

face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income, an entity is required to cross-reference to other disclosures required under U.S. GAAP that provide additional detail about those amounts. The amendments in ASU 2013-02 are effective prospectively for reporting periods beginning after December 15, 2012. The adoption of ASU 2013-02 as of January 1, 2013 did not have a material impact on the financial condition, results of operations and cash flows of the Company. See Note 12, Accumulated Other Comprehensive Income (Loss), for further information.

Note 2. Acquisition of Alpine Access, Inc.

On August 20, 2012, the Company acquired 100% of the outstanding common shares and voting interest of Alpine, pursuant to the terms of the merger agreement. Alpine, an industry leader in the at-home agent space, provides award-winning customer contact management services through a secured and proprietary virtual call center environment with its operations located in the United States (“U.S.”) and Canada. The results of Alpine’s operations have been included in the Company’s consolidated financial statements since its acquisition on August 20, 2012. The Company acquired Alpine to: create significant competitive differentiation for quality, speed to market, scalability and flexibility driven by proprietary, internally-developed software, systems, processes and other intellectual property, which uniquely overcome the challenges of the at-home delivery model; strengthen the Company’s current service portfolio and go-to-market offering while expanding the breadth of clients with minimal client overlap; broaden the addressable market opportunity within existing and new verticals as well as clients; expand the addressable pool of skilled labor; leverage operational best practices across the Company’s global platform, with the potential to convert more of its fixed cost to variable cost; and further enhance the growth and margin profile of the Company to drive shareholder value. This resulted in the Company paying a substantial premium for Alpine resulting in the recognition of goodwill.

The acquisition date fair value of the consideration transferred totaled $149.0 million, which was funded through cash on hand of $41.0 million and borrowings of $108.0 million under the Company’s credit agreement, dated May 3, 2012. See Note 11, Borrowings, for further information.

The Company accounted for the acquisition in accordance with ASC 805 “Business Combinations”, whereby the purchase price paid was allocated to the tangible and identifiable intangible assets acquired and liabilities assumed from Alpine based on their estimated fair values as of the closing date. During the three months ended December 31, 2012, the final working capital adjustment was approved by the authorized representative of Alpine’s shareholders. The Company finalized its purchase price allocation during the three months ended December 31, 2012, resulting in no changes from the estimated acquisition date fair values previously reported.

12

The following table summarizes the final purchase price allocation of the fair values of the assets acquired and liabilities assumed, all included in the Americas segment (in thousands):

	Amount
Cash and cash equivalents	$	1,859
Receivables		11,831
Prepaid expenses		617
Total current assets		14,307
Property and equipment		11,326
Goodwill		80,766
Intangibles		57,720
Deferred charges and other assets		916
Accounts payable		(880)
Accrued employee compensation and benefits		(3,774)
Income taxes payable		(141)
Deferred revenue		(94)
Other accrued expenses and current liabilities		(601)
Total current liabilities		(5,490)
Other long-term liabilities (1)		(10,592)
	$	148,953
(1) Primarily includes long-term deferred tax liabilities.

Fair values are based on management’s estimates and assumptions including variations of the income approach, the cost approach and the market approach.

The following table presents the Company’s purchased intangible assets as of August 20, 2012, the acquisition date (in thousands):

	Amount Assigned		Weighted Average  Amortization Period  (years)
Customer relationships	$	46,000		8
Trade names		10,600		8
Non-compete agreements		670		2
Favorable lease agreement		450		2
	$	57,720		8

The $80.8 million of goodwill was assigned to the Company’s Americas operating segment. Pursuant to Federal income tax regulations, no amount of intangibles or goodwill from this acquisition will be deductible for tax purposes.

The fair value of receivables purchased was $11.8 million, with a gross contractual amount of $11.8 million.

The amount of Alpine’s revenues and net loss since the August 20, 2012 acquisition date, included in the Company’s accompanying Condensed Consolidated Statements of Operations for the three and nine months ended September 30, 2012 were as follows (in thousands):

	From August 20, 2012 Through     September 30, 2012
Revenues	$	10,095
(Loss) from continuing operations before income taxes	$	(1,935)
(Loss) from continuing operations, net of taxes	$	(1,907)

13

The loss from continuing operations before income taxes of $1.9 million includes $1.3 million in severance costs, depreciation resulting from the adjustment to fair value of the acquired property and equipment, and amortization of the fair values of the acquired intangibles.

The following table presents the unaudited pro forma combined revenues and net earnings as if Alpine had been included in the consolidated results of the Company for the entire three and nine month periods ended September 30, 2012. The pro forma financial information is not indicative of the results of operations that would have been achieved if the acquisition and related borrowings had taken place on January 1, 2012 (in thousands):

	Three Months Ended  September 30, 2012		Nine Months Ended  September 30, 2012
Revenues	$	292,580	$	885,878
Income from continuing operations, net of taxes	$	9,622	$	24,296
Income from continuing operations per common share:
Basic	$	0.22	$	0.57
Diluted	$	0.22	$	0.57

These amounts have been calculated to reflect the additional depreciation, amortization and interest expense that would have been incurred assuming the fair value adjustments and borrowings occurred on January 1, 2012, together with the consequential tax effects. In addition, these amounts exclude costs incurred which are directly attributable to the acquisition, and which do not have a continuing impact on the combined companies’ operating results. Included in these costs are severance, advisory and legal costs, net of the tax effects.

Merger and integration costs associated with Alpine were as follows (in thousands):

	Three Months Ended   September 30,				Nine Months Ended   September 30,
	2013		2012		2013		2012
Severance costs: (1)
Americas	$	(7)	$	-	$	526	$	-
		(7)		-		526		-
Severance costs: (2)
Americas		4		320		985		320
Corporate		-		377		159		377
		4		697		1,144		697
Transaction and integration costs: (2)
Corporate		73		3,045		444		3,095
		73		3,045		444		3,095
Total merger and integration costs	$	70	$	3,742	$	2,114	$	3,792

(1)	Included in “Direct salaries and related costs” in the accompanying Condensed Consolidated Statements of Operations.
(2)	Included in “General and administrative” costs in the accompanying Condensed Consolidated Statements of Operations.

Note 3. Discontinued Operations

In November 2011, the Finance Committee of the Board of Directors of the Company approved a plan to sell its Spanish operations, which were operated through its Spanish subsidiary, Sykes Enterprises, Incorporated S.L. (“Sykes Spain”). Sykes Spain operated customer contact management centers, with annual revenues of approximately $39.3 million in 2011, providing contact center services through a total of three customer contact management centers in Spain to clients in Spain. The decision to sell the Spanish operations was made in 2011 after management completed a strategic review of the Spanish market and determined the operations were no longer consistent with the Company’s strategic direction.

On March 29, 2012, Sykes Spain entered into the asset purchase agreement, by and between Sykes Spain and Iberphone, S.A.U., and pursuant thereto, on March 29, 2012, Sykes Spain sold the fixed assets located in Ponferrada, Spain, which were previously written down to zero, cash of $4.1 million, and certain contracts and licenses relating to the business of Sykes Spain, to Iberphone, S.A.U. Under the asset purchase agreement, Ponferrada, Spain employees were transferred to Iberphone S.A.U. which assumed certain payroll liabilities in the approximate amount of $1.7 million, and paid a nominal purchase price for the assets.

14

On March 30, 2012, the Company entered into a stock purchase agreement with a former member of Sykes Spain’s management, and pursuant thereto, on March 30, 2012, the Company sold all of the shares of capital stock of Sykes Spain to the purchaser for a nominal price. Pursuant to the stock purchase agreement, immediately prior to closing, the Company made a cash capital contribution of $8.6 million to Sykes Spain to cover a portion of Sykes Spain’s liabilities and to fund the $4.1 million of cash transferred and sold pursuant to the asset purchase agreement with Iberphone, S.A.U. discussed above. As this was a stock transaction, the Company anticipates no future obligation with regard to Sykes Spain and there are no material post-closing obligations.

The Company reflected the operating results related to the Spanish operations as discontinued operations in the accompanying Condensed Consolidated Statements of Operations for the nine months ended September 30, 2012. Cash flows from discontinued operations are included in the accompanying Condensed Consolidated Statements of Cash Flows for the nine months ended September 30, 2012. This business was historically reported by the Company as part of the EMEA segment.

The results of the Spanish operations included in discontinued operations were as follows (none in the comparable periods in 2013) (in thousands):

	Three Months Ended  September 30, 2012		Nine Months Ended    September 30, 2012
Revenues	$	-	$	10,102
(Loss) from discontinued operations before income taxes	$	-	$	(820)
Income taxes (1)		-		-
(Loss) from discontinued operations, net of taxes	$	-	$	(820)
(Loss) on sale of discontinued operations before income taxes	$	-	$	(10,707)
Income taxes (1)		-		-
(Loss) on sale of discontinued operations, net of taxes	$	-	$	(10,707)

⁽¹⁾  There were no income taxes as any tax benefit from the losses would be offset by a valuation allowance.

Note 4. Costs Associated with Exit or Disposal Activities

Fourth Quarter 2011 Exit Plan

During 2011, the Company announced a plan to rationalize seats in certain U.S. sites and close certain locations in EMEA (the “Fourth Quarter 2011 Exit Plan”). The details are described below, by segment.

Americas

During 2011, as part of an on-going effort to streamline excess capacity related to the integration of the ICT Group, Inc. (“ICT”) acquisition and align it with the needs of the market, the Company announced a plan to rationalize approximately 900 seats in the U.S., some of which were revenue generating, with plans to migrate the associated revenues to other locations within the U.S. Approximately 300 employees were affected and the Company has completed the actions associated with the Americas plan.

The major costs estimated to be incurred as a result of these actions are program transfer costs, facility-related costs (primarily consisting of those costs associated with the real estate leases), and impairments of long-lived assets (primarily leasehold improvements and equipment) estimated at $1.9 million as of September 30, 2013 ($1.9 million at December 31, 2012). The Company recorded $0.5 million of the costs associated with these actions as non-cash impairment charges, while approximately $1.4 million represents cash expenditures for program transfer and facility-related costs, including obligations under the leases, the last of which ends in February 2017. The Company has paid $0.8 million in cash through September 30, 2013 under the Fourth Quarter 2011 Exit Plan in the Americas.

15

The following tables summarize the accrued liability associated with the Americas Fourth Quarter 2011 Exit Plan’s exit or disposal activities and related charges for the three months ended September 30, 2013 and 2012 (in thousands):

	Beginning Accrual  at July 1, 2013		Charges (Reversals) for the Three Months  Ended September  30,  2013 (1)		Cash Payments		Other Non-Cash  Changes		Ending Accrual at  September 30, 2013
Lease obligations and facility exit costs	$	606	$	-	$	(53)	$	-	$	553

	Beginning Accrual  at July 1, 2012		Charges (Reversals) for the Three Months  Ended September  30,  2012 (1)		Cash Payments		Other Non-Cash  Changes		Ending Accrual at  September 30, 2012
Lease obligations and facility exit costs	$	598	$	418	$	(281)	$	-	$	735

⁽¹⁾  During 2012, the Company recorded additional charges due to a change in estimate in lease obligations and facility exit costs, which are included in “General and administrative” costs in the accompanying Condensed Consolidated Statement of Operations.

The following tables summarize the accrued liability associated with the Americas Fourth Quarter 2011 Exit Plan’s exit or disposal activities and related charges for the nine months ended September 30, 2013 and 2012 (in thousands):

	Beginning Accrual     at January 1, 2013		Charges (Reversals) for the Nine Months Ended  September  30, 2013 (1)		Cash Payments		Other Non-Cash    Changes		Ending Accrual at  September 30, 2013
Lease obligations and facility exit costs	$	682	$	-	$	(129)	$	-	$	553

	Beginning Accrual     at January 1, 2012		Charges (Reversals) for the Nine Months Ended  September  30, 2012 (1)		Cash Payments		Other Non-Cash    Changes		Ending Accrual at  September 30, 2012
Lease obligations and facility exit costs	$	-	$	1,074	$	(339)	$	-	$	735

(1) During 2012, the Company recorded additional lease obligations and facility exit costs, which are included in “General and administrative” costs in the accompanying Condensed Consolidated Statement of Operations.

EMEA

During 2011, to improve the Company’s overall profitability in the EMEA region, the Company committed to close a customer contact management center in South Africa and a customer contact management center in Ireland, as well as some capacity rationalization in the Netherlands, all components of the EMEA segment. Through these actions, the Company expects to improve its cost structure in the EMEA region by optimizing its capacity utilization. While the Company migrated approximately $3.2 million of annualized call volumes of the Ireland facility to other facilities within EMEA, the Company did not migrate the remaining call volume in Ireland or any of the annualized revenue from the Netherlands or South Africa facilities, which was $18.8 million for 2011, to other facilities within the region. The number of seats rationalized across the EMEA region approximated 900 with approximately 500 employees affected by the actions. The Company closed these facilities and substantially completed the actions associated with the EMEA plan on September 30, 2012.

The major costs estimated to be incurred as a result of these actions are facility-related costs (primarily consisting of those costs associated with the real estate leases), impairments of long-lived assets (primarily leasehold improvements and equipment) and anticipated severance-related costs estimated at $6.7 million as of September 30, 2013 ($6.7 million as of December 31, 2012). The Company recorded $0.5 million of the costs associated with these actions as non-cash impairment charges, while approximately $6.2 million represents cash expenditures for severance and related costs and facility-related costs, primarily rent obligations to be paid through the remainder of the noncancelable term of the leases, the last of which ended in March 2013. The Company has paid $5.9 million in cash through September 30, 2013 under the Fourth Quarter 2011 Exit Plan in EMEA.

16

The following tables summarize the accrued liability associated with EMEA’s Fourth Quarter 2011 Exit Plan’s exit or disposal activities and related charges for the three months ended September 30, 2013 and 2012 (in thousands):

	Beginning Accrual   at July 1, 2013		Charges (Reversals) for the Three Months  Ended September 30,  2013 (1)		Cash Payments		Other Non-Cash     Changes (2)		Ending Accrual at   September 30, 2013
Lease obligations and facility exit costs	$	-	$	-	$	-	$	-	$	-
Severance and related costs		184		(62)		-		7		129
Legal-related costs		5		(5)		-		-		-
	$	189	$	(67)	$	-	$	7	$	129

	Beginning Accrual   at July 1, 2012		Charges (Reversals) for the Three Months  Ended September 30,  2012 (1)		Cash Payments		Other Non-Cash     Changes (2)		Ending Accrual at   September 30, 2012
Lease obligations and facility exit costs	$	565	$	-	$	(5)	$	8	$	568
Severance and related costs		3,320		151		(2,886)		(17)		568
Legal-related costs		5		12		(16)		(1)		-
	$	3,890	$	163	$	(2,907)	$	(10)	$	1,136

⁽¹⁾  During 2013, the Company reversed accruals related to the final settlement of severance and related costs and legal-related costs for the Amsterdam site, which reduced “General and administrative” costs in the accompanying Condensed Consolidated Statement of Operations. During 2012, the Company recorded additional severance and related costs and legal-related costs, which are included in “General and administrative” costs in the accompanying Condensed Consolidated Statement of Operations.

⁽²⁾  Effect of foreign currency translation.

The following tables summarize the accrued liability associated with EMEA’s Fourth Quarter 2011 Exit Plan’s exit or disposal activities and related charges for the nine months ended September 30, 2013 and 2012 (in thousands):

	Beginning Accrual   at January 1, 2013		Charges (Reversals) for the Nine Months Ended   September  30, 2013 (1)		Cash Payments		Other Non-Cash     Changes (2)		Ending Accrual at   September 30, 2013
Lease obligations and facility exit costs	$	-	$	-	$	-	$	-	$	-
Severance and related costs		187		(56)		(8)		6		129
Legal-related costs		10		(1)		(10)		1		-
	$	197	$	(57)	$	(18)	$	7	$	129

	Beginning Accrual   at January 1, 2012		Charges (Reversals) for the Nine Months Ended   September  30, 2012 (1)		Cash Payments		Other Non-Cash     Changes (2)		Ending Accrual at   September 30, 2012
Lease obligations and facility exit costs	$	577	$	-	$	(5)	$	(4)	$	568
Severance and related costs		4,470		1,093		(4,898)		(97)		568
Legal related costs		13		83		(95)		(1)		-
	$	5,060	$	1,176	$	(4,998)	$	(102)	$	1,136

⁽¹⁾  During 2013, the Company reversed accruals related to the final settlement of severance and related costs and legal-related costs for the Amsterdam site, which reduced “General and administrative” costs in the accompanying Condensed Consolidated Statement of Operations. Additionally, during 2013 and 2012, the Company recorded additional severance and related costs and legal-related costs.

⁽²⁾  Effect of foreign currency translation.

The Company charged $0.7 million to “Direct salaries and related costs” for severance and related costs and $0.5 million to “General and administrative” costs for lease obligations and facility exit costs, severance and related costs and legal-related costs in the accompanying Consolidated Statement of Operations for the nine months ended September 30, 2012.

17

Fourth Quarter 2010 Exit Plan

During 2010, in furtherance of the Company’s long-term goals to manage and optimize capacity utilization, the Company committed to and closed a customer contact management center in the United Kingdom and a customer contact management center in Ireland, both components of the EMEA segment (the “Fourth Quarter 2010 Exit Plan”). These actions were substantially completed by January 31, 2011.

The major costs incurred as a result of these actions were facility-related costs (primarily consisting of those costs associated with the real estate leases), impairments of long-lived assets (primarily leasehold improvements and equipment) and severance-related costs totaling $2.2 million as of September 30, 2013 ($2.2 million as of December 31, 2012). The Company recorded $0.2 million of the costs associated with the Fourth Quarter 2010 Exit Plan as non-cash impairment charges. Approximately $1.8 million represents cash expenditures for facility-related costs, primarily rent obligations to be paid through the remainder of the lease terms, the last of which ends in March 2014, and $0.2 million represents cash expenditures for severance-related costs. The Company has paid $1.7 million in cash through September 30, 2013 under the Fourth Quarter 2010 Exit Plan.

The following tables summarize the accrued liability associated with the Fourth Quarter 2010 Exit Plan’s exit or disposal activities and related charges during the three months ended September 30, 2013 and 2012 (in thousands):

	Beginning Accrual   at July 1, 2013		Charges (Reversals) for the Three Months   Ended September 30,   2013		Cash     Payments		Other Non-Cash   Changes (1)		Ending Accrual   at September 30,   2013
Lease obligations and facility exit costs	$	356	$	-	$	(145)	$	9	$	220

	Beginning Accrual   at July 1, 2012		Charges (Reversals) for the Three Months   Ended  September 30,   2012		Cash     Payments		Other Non-Cash   Changes (1)		Ending Accrual   at September 30,   2012
Lease obligations and facility exit costs	$	656	$	-	$	(66)	$	5	$	595

⁽¹⁾  Effect of foreign currency translation.

The following tables summarize the accrued liability associated with the Fourth Quarter 2010 Exit Plan’s exit or disposal activities and related charges during the nine months ended September 30, 2013 and 2012 (in thousands):

	Beginning Accrual   at January 1, 2013		Charges (Reversals) for the   Nine Months Ended   September 30, 2013		Cash     Payments		Other Non-Cash   Changes (1)		Ending Accrual   at September 30,   2013
Lease obligations and facility exit costs	$	539	$	-	$	(325)	$	6	$	220

	Beginning Accrual   at January 1, 2012		Charges (Reversals) for the Nine Months Ended   September  30, 2012		Cash     Payments		Other Non-Cash   Changes (1)		Ending Accrual   at September 30,   2012
Lease obligations and facility exit costs	$	835	$	-	$	(229)	$	(11)	$	595

⁽¹⁾  Effect of foreign currency translation.

18

Third Quarter 2010 Exit Plan

During 2010, consistent with the Company’s long-term goals to manage and optimize capacity utilization, the Company closed or committed to close four customer contact management centers in The Philippines and consolidated or committed to consolidate leased space in our Wilmington, Delaware and Newtown, Pennsylvania locations (the “Third Quarter 2010 Exit Plan”). These actions were substantially completed by January 31, 2011.

The major costs incurred as a result of these actions were impairments of long-lived assets (primarily leasehold improvements) and facility-related costs (primarily consisting of those costs associated with the real estate leases) estimated at $10.5 million as of September 30, 2013 ($10.5 million as of December 31, 2012), all of which are in the Americas segment. The Company recorded $3.8 million of the costs associated with the Third Quarter 2010 Exit Plan as non-cash impairment charges. The remaining $6.7 million represents cash expenditures for facility-related costs, primarily rent obligations to be paid through the remainder of the lease terms, the last of which ends in February 2017. The Company has paid $4.7 million in cash through September 30, 2013 under the Third Quarter 2010 Exit Plan.

The following tables summarize the accrued liability associated with the Third Quarter 2010 Exit Plan’s exit or disposal activities and related charges for the three months ended September 30, 2013 and 2012 (in thousands):

	Beginning Accrual   at July 1, 2013		Charges (Reversals) for the Three Months   Ended September  30,   2013		Cash Payments		Other Non-Cash     Changes		Ending Accrual at   September 30, 2013
Lease obligations and facility exit costs	$	2,165	$	-	$	(166)	$	-	$	1,999
	Beginning Accrual   at July 1, 2012		Charges (Reversals) for the Three Months   Ended September  30,   2012		Cash Payments		Other Non-Cash     Changes		Ending Accrual at   September 30, 2012
Lease obligations and facility exit costs	$	2,755	$	-	$	(146)	$	-	$	2,609
The following tables summarize the accrued liability associated with the Third Quarter 2010 Exit Plan’s exit or disposal activities and related charges for the nine months ended September 30, 2013 and 2012 (in thousands):
	Beginning Accrual   at January 1, 2013		Charges (Reversals) for the Nine Months Ended   September  30, 2013		Cash Payments		Other Non-Cash     Changes (1)		Ending Accrual at   September 30, 2013
Lease obligations and facility exit costs	$	2,551	$	-	$	(550)	$	(2)	$	1,999
	Beginning Accrual   at January 1, 2012		Charges (Reversals) for the Nine Months Ended   September  30, 2012		Cash Payments		Other Non-Cash     Changes (1)		Ending Accrual at   September 30, 2012
Lease obligations and facility exit costs	$	3,427	$	-	$	(818)	$	-	$	2,609

⁽¹⁾  Effect of foreign currency translation.

19

Restructuring Liability Classification

The following table summarizes the Company’s short-term and long-term accrued liabilities associated with its exit and disposal activities, by plan, as of September 30, 2013 and December 31, 2012 (in thousands):

	Americas Fourth   Quarter 2011   Exit Plan		EMEA Fourth    Quarter 2011   Exit Plan		Fourth Quarter     2010 Exit     Plan		Third Quarter     2010 Exit     Plan		Total
September 30, 2013
Short-term accrued restructuring liability (1)	$	135	$	129	$	220	$	497	$	981
Long-term accrued restructuring liability (2)		418		-		-		1,502		1,920
Ending accrual at September 30, 2013	$	553	$	129	$	220	$	1,999	$	2,901
December 31, 2012
Short-term accrued restructuring liability (1)	$	138	$	197	$	448	$	618	$	1,401
Long-term accrued restructuring liability (2)		544		-		91		1,933		2,568
Ending accrual at December 31, 2012	$	682	$	197	$	539	$	2,551	$	3,969

⁽¹⁾  Included in “Other accrued expenses and current liabilities” in the accompanying Condensed Consolidated Balance Sheets.

⁽²⁾  Included in “Other long-term liabilities” in the accompanying Condensed Consolidated Balance Sheets.

Note 5. Fair Value

ASC 820 “Fair Value Measurements and Disclosures” (“ASC 820”) requires disclosure about how fair value is determined for assets and liabilities and establishes a hierarchy for which these assets and liabilities must be grouped, based on significant levels of observable or unobservable inputs. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect the Company’s market assumptions. This hierarchy requires the use of observable market data when available. These two types of inputs have created the following fair value hierarchy:

— Level 1 — Quoted prices for identical instruments in active markets.

— Level 2 — Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets.

— Level 3 — Valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.

Fair Value of Financial Instruments — The following methods and assumptions were used to estimate the fair value of each class of financial instruments for which it is practicable to estimate that value:

— Cash, Short-Term and Other Investments, Investments Held in Rabbi Trust and Accounts Payable — The carrying values for cash, short-term and other investments, investments held in rabbi trust and accounts payable approximate their fair values.

— Foreign Currency Forward Contracts and Options — Foreign currency forward contracts and options, including premiums paid on options, are recognized at fair value based on quoted market prices of comparable instruments or, if none are available, on pricing models or formulas using current market and model assumptions, including adjustments for credit risk.

— Long-Term Debt — The carrying value of long-term debt approximates its estimated fair value as it re-prices at varying interest rates.

Fair Value Measurements — ASC 820 defines fair value, establishes a framework for measuring fair value in accordance with generally accepted accounting principles and expands disclosures about fair value measurements. ASC 820-10-20 clarifies that fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants.

ASC 825 “Financial Instruments” (“ASC 825”) permits an entity to measure certain financial assets and financial liabilities at fair value with changes in fair value recognized in earnings each period. The Company has not elected to use the fair value option permitted under ASC 825 for any of its financial assets and financial liabilities that are not already recorded at fair value.

20

Determination of Fair Value — The Company generally uses quoted market prices (unadjusted) in active markets for identical assets or liabilities that the Company has the ability to access to determine fair value, and classifies such items in Level 1. Fair values determined by Level 2 inputs utilize inputs other than quoted market prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. Level 2 inputs include quoted market prices in active markets for similar assets or liabilities, and inputs other than quoted market prices that are observable for the asset or liability. Level 3 inputs are unobservable inputs for the asset or liability, and include situations where there is little, if any, market activity for the asset or liability.

If quoted market prices are not available, fair value is based upon internally developed valuation techniques that use, where possible, current market-based or independently sourced market parameters, such as interest rates, currency rates, etc. Assets or liabilities valued using such internally generated valuation techniques are classified according to the lowest level input or value driver that is significant to the valuation. Thus, an item may be classified in Level 3 even though there may be some significant inputs that are readily observable.

The following section describes the valuation methodologies used by the Company to measure assets and liabilities at fair value on a recurring basis, including an indication of the level in the fair value hierarchy in which each asset or liability is generally classified.

Money Market and Open-End Mutual Funds — The Company uses quoted market prices in active markets to determine the fair value of money market and open-end mutual funds, which are classified in Level 1 of the fair value hierarchy.

Foreign Currency Forward Contracts and Options — The Company enters into foreign currency forward contracts and options over the counter and values such contracts using quoted market prices of comparable instruments or, if none are available, on pricing models or formulas using current market and model assumptions, including adjustments for credit risk. The key inputs include forward or option foreign currency exchange rates and interest rates. These items are classified in Level 2 of the fair value hierarchy.

Investments Held in Rabbi Trust — The investment assets of the rabbi trust are valued using quoted market prices in active markets, which are classified in Level 1 of the fair value hierarchy. For additional information about the deferred compensation plan, refer to Note 8, Investments Held in Rabbi Trust, and Note 17, Stock-Based Compensation.

Guaranteed Investment Certificates — Guaranteed investment certificates, with variable interest rates linked to the prime rate, approximate fair value due to the automatic ability to re-price with changes in the market; such items are classified in Level 2 of the fair value hierarchy.

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The Company’s assets and liabilities measured at fair value on a recurring basis subject to the requirements of ASC 820 consist of the following (in thousands):

		Fair Value Measurements at September 30, 2013 Using:
		Balance at		Quoted Prices in Active Markets For  Identical Assets		Significant Other      Observable     Inputs		Significant     Unobservable    Inputs
		September 30, 2013		Level (1)		Level (2)		Level (3)
Assets:
Money market funds and open-end mutual funds included in “Cash and cash equivalents”	(1)	$	7,763	$	7,763	$	-	$	-
Money market funds and open-end mutual funds in “Deferred charges and other assets”	(1)		11		11		-		-
Foreign currency forward and option contracts	(2)		2,299		-		2,299		-
Foreign currency forward contracts	(3)		500		-		500		-
Equity investments held in a rabbi trust for the Deferred Compensation Plan	(4)		4,628		4,628		-		-
Debt investments held in a rabbi trust for the Deferred Compensation Plan	(4)		1,166		1,166		-		-
Guaranteed investment certificates	(5)		80		-		80		-
		$	16,447	$	13,568	$	2,879	$	-
Liabilities:
Long-term debt	(6)	$	105,000	$	-	$	105,000	$	-
Foreign currency forward and option contracts	(7)		4,478		-		4,478		-
		$	109,478	$	-	$	109,478	$	-
(1)  In the accompanying Condensed Consolidated Balance Sheet. (2)  Included in “Other current assets” in the accompanying Condensed Consolidated Balance Sheet. See Note 7. (3)   Included in “Deferred charges and other assets” in the accompanying Condensed Consolidated Balance Sheet. See Note 7. (4)  Included in “Other current assets” in the accompanying Condensed Consolidated Balance Sheet. See Note 8. (5)   Included in “Deferred charges and other assets” in the accompanying Condensed Consolidated Balance Sheet. (6)  The carrying value of long-term debt, including the current portion thereof, approximates its estimated fair value as it re-prices at varying interest rates. See Note 11. (7)  Included in “Other accrued expenses and current liabilities” in the accompanying Condensed Consolidated Balance Sheet. See Note 7.

The Company’s assets and liabilities measured at fair value on a recurring basis subject to the requirements of ASC 820 consist of the following (in thousands):

		Fair Value Measurements at December 31, 2012 Using:
		Balance at		Quoted Prices in Active Markets For  Identical Assets		Significant Other      Observable     Inputs		Significant     Unobservable    Inputs
		December 31, 2012		Level (1)		Level (2)		Level (3)
Assets:
Money market funds and open-end mutual funds included in “Cash and cash equivalents”	(1)	$	7,598	$	7,598	$	-	$	-
Money market funds and open-end mutual funds in “Deferred charges and other assets”	(1)		11		11		-		-
Foreign currency forward and option contracts	(2)		2,008		-		2,008		-
Equity investments held in a rabbi trust for the Deferred Compensation Plan	(3)		3,212		3,212		-		-
Debt investments held in a rabbi trust for the Deferred Compensation Plan	(3)		2,049		2,049		-		-
Guaranteed investment certificates	(4)		80		-		80		-
		$	14,958	$	12,870	$	2,088	$	-
Liabilities:
Long-term debt	(5)	$	91,000	$	-	$	91,000	$	-
Foreign currency forward and option contracts	(6)		974		-		974		-
		$	91,974	$	-	$	91,974	$	-
(1)  In the accompanying Condensed Consolidated Balance Sheet. (2)  Included in “Other current assets” in the accompanying Condensed Consolidated Balance Sheet. See Note 7. (3)   Included in “Other current assets” in the accompanying Condensed Consolidated Balance Sheet. See Note 8. (4)  Included in “Deferred charges and other assets” in the accompanying Condensed Consolidated Balance Sheet. (5)  The carrying value of long-term debt, including the current portion thereof, approximates its estimated fair value as it re-prices at varying interest rates. See Note 11. (6)   Included in “Other accrued expenses and current liabilities” in the accompanying Condensed Consolidated Balance Sheet. See Note 7.

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Certain assets, under certain conditions, are measured at fair value on a nonrecurring basis utilizing Level 3 inputs, like those associated with acquired businesses, including goodwill, other intangible assets and other long-lived assets. For these assets, measurement at fair value in periods subsequent to their initial recognition would be applicable if these assets were determined to be impaired. The adjusted carrying values for assets measured at fair value on a nonrecurring basis (no liabilities) subject to the requirements of ASC 820 were not material at December 31, 2012 (none at September 30, 2013).

The following table summarizes the total impairment losses related to nonrecurring fair value measurements of certain assets (no liabilities) subject to the requirements of ASC 820 (in thousands):

	Total Impairment (Loss)
	Three Months Ended September 30,				Nine Months Ended September 30,
	2013		2012		2013		2012
Americas:
Property and equipment, net	$	-	$	(122)	$	-	$	(271)

During the three and nine months ended September 30, 2012, the Company determined that the carrying value of certain long-lived assets, primarily software licenses, in one of its customer contact management centers in Canada (a component of the Americas segment), were no longer being used and were disposed of. As a result, the Company recorded an impairment loss of $0.1 million.

During the nine months ended September 30, 2012, as part of an on-going effort to streamline excess capacity related to the integration of the ICT acquisition and align it with the needs of the market, the Company closed one of its customer contact management centers in Costa Rica (a component of the Americas segment), and recorded an impairment charge of $0.1 million for the carrying value of the long-lived assets that could not be redeployed to other locations.

Note 6.   Intangible Assets

The following table presents the Company’s purchased intangible assets as of September 30, 2013 (in thousands):

	Gross Intangibles		Accumulated     Amortization		Net Intangibles		Weighted Average  Amortization Period (years)
Customer relationships	$	103,498	$	(32,943)	$	70,555		8
Trade name		11,600		(2,472)		9,128		8
Non-compete agreements		1,224		(929)		295		2
Proprietary software		850		(839)		11		2
Favorable lease agreement		450		(250)		200		2
	$	117,622	$	(37,433)	$	80,189		8

The following table presents the Company’s purchased intangible assets as of December 31, 2012 (in thousands):

	Gross Intangibles		Accumulated     Amortization		Net Intangibles		Weighted Average  Amortization Period (years)
Customer relationships	$	104,483	$	(23,552)	$	80,931		8
Trade name		11,600		(1,451)		10,149		8
Non-compete agreements		1,229		(681)		548		2
Proprietary software		850		(810)		40		2
Favorable lease agreement		450		(81)		369		2
	$	118,612	$	(26,575)	$	92,037		8

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The Company’s estimated future amortization expense for the succeeding years relating to the purchased intangible assets resulting from acquisitions completed prior to September 30, 2013, is as follows (in thousands):

Years Ending December 31,	Amount
2013 (remaining three months)	$	3,680
2014		14,587
2015		14,229
2016		14,229
2017		14,229
2018		7,668
2019 and thereafter		11,567

Note 7. Financial Derivatives

Cash Flow Hedges – The Company has derivative assets and liabilities relating to outstanding forward contracts and options, designated as cash flow hedges, as defined under ASC 815 “Derivatives and Hedging” (“ASC 815”), consisting of Philippine Peso, Costa Rican Colon, Hungarian Forint and Romanian Leu contracts. These contracts are entered into to protect against the risk that the eventual cash flows resulting from such transactions will be adversely affected by changes in exchange rates.

The deferred gains (losses) and related taxes on the Company’s cash flow hedges recorded in “Accumulated other comprehensive income (loss)” (“AOCI”) in the accompanying Condensed Consolidated Balance Sheets are as follows (in thousands):

	September 30, 2013		December 31, 2012
Deferred gains (losses) in AOCI	$	(2,136)	$	(512)
Tax on deferred gains (losses) in AOCI		215		(58)
Deferred gains (losses) in AOCI, net of taxes	$	(1,921)	$	(570)
Deferred gains (losses) expected to be reclassified to “Revenues” from AOCI during the next twelve months	$	(2,450)

Deferred gains (losses) and other future reclassifications from AOCI will fluctuate with movements in the underlying market price of the forward contracts and options.

Net Investment Hedge – During 2013, the Company entered into foreign exchange forward contracts to hedge its net investment in a foreign operation, as defined under ASC 815. The Company did not hedge net investments in foreign operations during 2012. The purpose of these derivative instruments is to protect the Company’s interests against the risk that the net assets of certain foreign subsidiaries will be adversely affected by changes in exchange rates and economic exposures related to the Company’s foreign currency-based investments in these subsidiaries.

Other Hedges – The Company also periodically enters into foreign currency hedge contracts that are not designated as hedges as defined under ASC 815. The purpose of these derivative instruments is to protect the Company’s interests against adverse foreign currency moves pertaining to intercompany receivables and payables, and other assets and liabilities that are denominated in currencies other than the Company’s subsidiaries’ functional currencies. These contracts generally do not exceed 180 days in duration.

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The Company had the following outstanding foreign currency forward contracts and options (in thousands):

	As of September 30, 2013				As of December 31, 2012
Contract Type	Notional     Amount in     USD		Settle Through    Date		Notional     Amount in     USD		Settle Through   Date
Cash flow hedges: (1)
Options:
Philippine Pesos	$	77,000		December 2014	$	71,000		September 2013
Forwards:
Philippine Pesos		62,850		July 2014		5,000		August 2013
Costa Rican Colones		44,250		August 2014		60,750		December 2013
Hungarian Forints		2,164		January 2014		4,744		January 2014
Romanian Leis		2,435		January 2014		6,895		January 2014
Net investment hedges: (2)
Forwards:
Euros		32,657		September 2014		-		-
Non-designated hedges: (3)
Forwards		70,176		March 2014		41,799		June 2013
(1)  Cash flow hedge as defined under ASC 815. Purpose is to protect against the risk that eventual cash flows resulting from such transactions will be adversely affected by changes in exchange rates. (2)  Net investment hedge as defined under ASC 815. Purpose is to protect against the risk that the net assets of certain of our international subsidiaries will be adversely affected by changes in exchange rates and economic exposures related to our foreign currency-based investments in these subsidiaries. (3)  Foreign currency hedge contract not designated as a hedge as defined under ASC 815. Purpose is to reduce the effects on the Company’s operating results and cash flows from fluctuations caused by volatility in currency exchange rates, primarily related to intercompany loan payments and cash held in non-functional currencies.

As of September 30, 2013, the maximum amount of loss due to credit risk that the Company would incur if parties to the financial instruments that make up the concentration failed to perform according to the terms of the contracts was $2.8 million, based on the gross fair value of the financial instruments.

Master netting agreements exist with each respective counterparty used to transact foreign exchange derivatives. These agreements allow the Company to net settle transactions of the same currency in a single transaction. In the event of default by the Company or one of its counterparties, these agreements include a set-off clause that provides the non-defaulting party the right to net settle all derivative transactions, regardless of the currency and settlement date. However, the Company has elected to present the derivative assets and derivative liabilities on a gross basis in the accompanying Condensed Consolidated Balance Sheets. Additionally, the Company is not required to pledge nor is it entitled to receive cash collateral related to these derivative transactions.

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The following tables present the fair value of the Company’s derivative instruments included in the accompanying Condensed Consolidated Balance Sheets (in thousands):

	Derivative Assets
	September 30, 2013		December 31, 2012
	Fair Value		Fair Value
Derivatives designated as cash flow hedging instruments under ASC 815:
Foreign currency forward and option contracts (1)	$	1,364	$	1,080
Foreign currency forward and option contracts (2)		500		14
		1,864		1,094
Derivatives not designated as hedging instruments under ASC 815:
Foreign currency forward contracts(1)		935		914
Total derivative assets	$	2,799	$	2,008
	Derivative Liabilities
	September 30, 2013		December 31, 2012
	Fair Value		Fair Value
Derivatives designated as cash flow hedging instruments under ASC 815:
Foreign currency forward and option contracts (3)	$	3,184	$	904
Foreign currency forward and option contracts (4)		-		8
		3,184		912
Derivatives designated as a net investment hedge under ASC 815:
Foreign currency forward contracts (3)	$	1,191	$	-
Derivatives not designated as hedging instruments under ASC 815:
Foreign currency forward contracts (3)		103		62
Total derivative liabilities	$	4,478	$	974

(1)    Included in “Other current assets” in the accompanying Condensed Consolidated Balance Sheets.

(2)    Included in “Deferred charges and other assets” in the accompanying Condensed Consolidated Balance Sheets.

(3)    Included in “Other accrued expenses and current liabilities” in the accompanying Condensed Consolidated Balance Sheets.

(4)    Included in “Other long-term liabilities” in the accompanying Condensed Consolidated Balance Sheets.

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The following tables present the effect of the Company’s derivative instruments included in the accompanying Condensed Consolidated Financial Statements for the three months ended September 30, 2013 and 2012 (in thousands):

	Gain (Loss) Recognized   in AOCI on Derivatives   (Effective Portion)				Gain (Loss) Reclassified  From Accumulated AOCI  Into “Revenues” (Effective Portion)				Gain (Loss) Recognized in  “Revenues” on Derivatives  (Ineffective Portion)
	September 30,				September 30,				September 30,
	2013		2012		2013		2012		2013		2012
Derivatives designated as cash flow hedging instruments under ASC 815:
Foreign currency forward and option contracts	$	145	$	127	$	(795)	$	1,631	$	125	$	-
Derivatives designated as net investment hedging instruments under ASC 815:
Foreign currency forward contracts		(1,227)		-		-		-		-		-
Foreign currency forward and option contracts	$	(1,082)	$	127	$	(795)	$	1,631	$	125	$	-

	Gain (Loss) Recognized  in “Other income and (expense)” on Derivatives
	September 30,
	2013		2012
Derivatives not designated as hedging instruments under ASC 815:
Foreign currency forward contracts	$	546	$	(849)

The following tables present the effect of the Company’s derivative instruments included in the accompanying Condensed Consolidated Financial Statements for the nine months ended September 30, 2013 and 2012 (in thousands):

	Gain (Loss) Recognized   in AOCI on Derivatives   (Effective Portion)				Gain (Loss) Reclassified  From Accumulated AOCI  Into “Revenues” (Effective Portion)				Gain (Loss) Recognized in  “Revenues” on Derivatives  (Ineffective Portion)
	September 30,				September 30,				September 30,
	2013		2012		2013		2012		2013		2012
Derivatives designated as cash flow hedging instruments under ASC 815:
Foreign currency forward and option contracts	$	(1,599)	$	4,090	$	4	$	2,290	$	100	$	17
Derivatives designated as net investment hedging instruments under ASC 815:
Foreign currency forward contracts		(1,191)		-		-		-		-		-
Foreign currency forward and option contracts	$	(2,790)	$	4,090	$	4	$	2,290	$	100	$	17

	Gain (Loss) Recognized in “Other income and (expense)” on Derivatives
	September 30,
	2013		2012
Derivatives not designated as hedging instruments under ASC 815:
Foreign currency forward contracts	$	2,776	$	(1,046)

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Note 8.  Investments Held in Rabbi Trust

The Company’s investments held in rabbi trust, classified as trading securities and included in “Other current assets” in the accompanying Condensed Consolidated Balance Sheets, at fair value, consist of the following (in thousands):

	September 30, 2013				December 31, 2012
	Cost		Fair Value		Cost		Fair Value
Mutual funds	$	4,493	$	5,794	$	4,812	$	5,261

The mutual funds held in the rabbi trusts were 80% equity-based and 20% debt-based as of September 30, 2013. Net investment income (losses), included in “Other income (expense)” in the accompanying Condensed Consolidated Statements of Operations consists of the following (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2013		2012		2013		2012
Gross realized gains from sale of trading securities	$	27	$	58	$	139	$	139
Gross realized (losses) from sale of trading securities		-		-		(8)		(1)
Dividend and interest income		(12)		11		6		31
Net unrealized holding gains (losses)		293		189		489		353
Net investment income (losses)	$	308	$	258	$	626	$	522

Note 9. Deferred Revenue

The components of deferred revenue consist of the following (in thousands):

	September 30, 2013		December 31, 2012
Future service	$	26,821	$	25,074
Estimated potential penalties and holdbacks		10,366		9,209
	$	37,187	$	34,283

Note 10. Deferred Grants

The components of deferred grants consist of the following (in thousands):

	September 30, 2013		December 31, 2012
Property grants	$	6,565	$	7,270
Employment grants		475		337
Total long-term deferred grants (1)	$	7,040	$	7,607

⁽¹⁾     Included in “Deferred grants” in the accompanying Condensed Consolidated Balance Sheets.

Amortization of the Company’s property grants included as a reduction to “Depreciation, net” and amortization of the Company’s employment grants are primarily included as a reduction to “Direct salaries and related costs” in the accompanying Condensed Consolidated Statements of Operations consist of the following (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2013		2012		2013		2012
Amortization of property grants	$	253	$	235	$	758	$	705
Amortization of employment grants		33		17		101		89
	$	286	$	252	$	859	$	794

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Note 11. Borrowings

On May 3, 2012, the Company entered into a $245 million revolving credit facility (the “2012 Credit Agreement”) with a group of lenders and KeyBank National Association, as Lead Arranger, Sole Book Runner and Administrative Agent (“KeyBank”). The 2012 Credit Agreement replaced the Company’s previous $75 million revolving credit facility (the “2010 Credit Agreement”) dated February 2, 2010, as amended, which agreement was terminated simultaneous with entering into the 2012 Credit Agreement. The 2012 Credit Agreement is subject to certain borrowing limitations and includes certain customary financial and restrictive covenants. The Company borrowed $108.0 million under the 2012 Credit Agreement’s revolving credit facility on August 20, 2012 in connection with the acquisition of Alpine on such date. See Note 2, Acquisition of Alpine Access, Inc., for further information.

The 2012 Credit Agreement includes a $184 million alternate-currency sub-facility, a $10 million swingline sub-facility and a $35 million letter of credit sub-facility, and may be used for general corporate purposes including acquisitions, share repurchases, working capital support and letters of credit, subject to certain limitations. The Company is not currently aware of any inability of its lenders to provide access to the full commitment of funds that exist under the revolving credit facility, if necessary. However, there can be no assurance that such facility will be available to the Company, even though it is a binding commitment of the financial institutions.

Borrowings consist of the following (in thousands):

	September 30, 2013		December 31, 2012
Revolving credit facility	$	105,000	$	91,000
Less: Current portion		-		-
Total long-term debt	$	105,000	$	91,000

The 2012 Credit Agreement matures on May 2, 2017 and has no varying installments due.

Borrowings under the 2012 Credit Agreement will bear interest at the rates set forth in the Credit Agreement. In addition, the Company is required to pay certain customary fees, including a commitment fee of 0.175%, which is due quarterly in arrears and calculated on the average unused amount of the 2012 Credit Agreement.

The 2012 Credit Agreement is guaranteed by all of the Company’s existing and future direct and indirect material U.S. subsidiaries and secured by a pledge of 100% of the non-voting and 65% of the voting capital stock of all the direct foreign subsidiaries of the Company and those of the guarantors.

In May 2012, the Company paid an underwriting fee of $0.9 million for the 2012 Credit Agreement, which is deferred and amortized over the term of the loan. In addition, the Company pays a quarterly commitment fee on the 2012 Credit Agreement.

The 2012 Credit Agreement had $105.0 million of outstanding borrowings as of September 30, 2013, with an average daily utilization of $110.4 million and $102.5 million for the three and nine months ended September 30, 2013, respectively, and $106.1 million for the period outstanding during both the three and nine months ended September 30, 2012. During the three and nine months ended September 30, 2013, the related interest expense, excluding amortization of deferred loan fees, under our credit agreements was $0.4 million and $1.1 million, respectively, which represented a weighted average interest rate of 1.5% and 1.5%, respectively. During the three and nine months ended September 30, 2012, the related interest expense, excluding amortization of deferred loan fees, under our credit agreements was $0.2 million and $0.2 million, respectively, which represented a weighted average interest rate of 1.6% and 1.6%, respectively.

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Note 12. Accumulated Other Comprehensive Income (Loss)

The Company presents data in the Condensed Consolidated Statements of Changes in Shareholders’ Equity in accordance with ASC 220 “Comprehensive Income” (“ASC 220”). ASC 220 establishes rules for the reporting of comprehensive income (loss) and its components. The components of accumulated other comprehensive income (loss) consist of the following (in thousands):

	Foreign Currency   Translation   Gain (Loss)		Unrealized  Gain (Loss) on  Net Investment Hedge		Unrealized  Actuarial Gain  (Loss) Related to Pension Liability		Unrealized  Gain (Loss) on  Cash Flow Hedging Instruments		Unrealized  Gain (Loss) on  Post Retirement Obligation		Total
Balance at January 1, 2012	$	5,995	$	(2,565)	$	985	$	(438)	$	459	$	4,436
Pre-tax amount		9,516		-		499		4,417		92		14,524
Tax (provision) benefit		-		-		(90)		(306)		-		(396)
Reclassification of (gain) loss to net income		570		-		(48)		(4,174)		(56)		(3,708)
Foreign currency translation		2		-		67		(69)		-		-
Balance at December 31, 2012		16,083		(2,565)		1,413		(570)		495		14,856
Pre-tax amount		(3,002)		(1,191)		-		(1,499)		(140)		(5,832)
Tax (provision) benefit		-		417		-		384		-		801
Reclassification of (gain) loss to net income		-		-		(45)		(217)		(44)		(306)
Foreign currency translation		97		-		(78)		(19)		-		-
Balance at September 30, 2013	$	13,178	$	(3,339)	$	1,290	$	(1,921)	$	311	$	9,519

The following table summarizes the amounts reclassified to net income from accumulated other comprehensive income (loss) and the associated line item in the accompanying Condensed Consolidated Statements of Operations (in thousands):

	Three Months Ended     September 30, 2013		Nine Months Ended     September 30, 2013		Statements of Operations Location
Unrealized Actuarial Gain (Loss) Related to Pension Liability: (1)
Pre-tax amount	$	16	$	45	Direct salaries and related costs
Tax (provision) benefit		-		-	Income taxes
Reclassification to net income		16		45
Unrealized Gain (Loss) on Cash Flow Hedging Instruments: (2)
Pre-tax amount		(670)		104	Revenues
Tax (provision) benefit		125		113	Income taxes
Reclassification to net income		(545)		217
Unrealized Gain (Loss) on Post Retirement Obligation: (1)
Pre-tax amount		14		44	General and administrative
Tax (provision) benefit		-		-	Income taxes
Reclassification to net income		14		44
Total reclassification to net income	$	(515)	$	306

⁽¹⁾ See Note 16, Defined Benefit Pension Plan and Postretirement Benefits, for further information.

⁽²⁾ See Note 7, Financial Derivatives, for further information.

Except as discussed in Note 13, Income Taxes, earnings associated with the Company’s investments in its subsidiaries are considered to be indefinitely invested and no provision for income taxes on those earnings or translation adjustments have been provided.

Note 13. Income Taxes

The Company’s effective tax rate was 24.4% and (3.9)% for the three months ended September 30, 2013 and 2012, respectively. The increase in the effective tax rate is primarily due to the fluctuations in earnings among the various tax jurisdictions in which the Company operates, coupled with tax benefits recognized in 2012 as a result of the Alpine acquisition. The difference between the Company’s effective tax rate of 24.4% as compared to the U.S. statutory federal income tax rate of 35.0% was primarily due to the recognition of tax benefits resulting from income earned in certain tax holiday jurisdictions, foreign tax rate differentials, adjustments of valuation allowances, changes in unrecognized tax positions and tax credits, offset by the tax impact of permanent differences and foreign withholding taxes.

30

The Company’s effective tax rate was 21.3% and 11.8% for the nine months ended September 30, 2013 and 2012, respectively. The increase in the effective tax rate is primarily due to withholding taxes, the fluctuations in earnings among the various tax jurisdictions in which the Company operates and tax benefits recognized in 2012 as a result of the Alpine acquisition. The difference between the Company’s effective tax rate of 21.3% as compared to the U.S. statutory federal income tax rate of 35.0% was primarily due to the recognition of tax benefits resulting from income earned in certain tax holiday jurisdictions, foreign tax rate differentials, adjustments of valuation allowances, changes in unrecognized tax positions and tax credits, offset by the tax impact of permanent differences and foreign withholding taxes.

The liability for unrecognized tax benefits is recorded as “Long-term income tax liabilities” in the accompanying Condensed Consolidated Balance Sheets. The Company has accrued $15.6 million at September 30, 2013 and $16.9 million at December 31, 2012, excluding penalties and interest. The $1.3 million decrease results primarily from fluctuations in foreign exchange rates.

Generally, earnings associated with the investments in the Company’s foreign subsidiaries are considered to be indefinitely invested outside of the U.S. Therefore, a U.S. provision for income taxes on those earnings or translation adjustments has not been recorded, as permitted by criterion outlined in ASC 740 “Income Taxes”. Determination of any unrecognized deferred tax liability for temporary differences related to investments in foreign subsidiaries that are essentially permanent in nature is not practicable.

In 2013, the Company executed offshore cash movements to take advantage of The American Taxpayer Relief Act of 2012 (the “Act”) passed on January 2, 2013, with retroactive application to January 1, 2012. This Act, which extended the tax provisions of the Internal Revenue Code Section 954(c)(6) through the end of 2013, permits continued tax deferral on such movements that would otherwise be taxable immediately in the U.S. While these cash movements are not taxable in the U.S., related foreign withholding taxes of $2.6 million were included in the provision for income taxes in the accompanying Condensed Consolidated Statements of Operations for the nine months ended September 30, 2013.

In addition, the U.S. Department of the Treasury released the “General Explanations of the Administration’s Fiscal Year 2014 Revenue Proposals” in April 2013. These proposals represent a significant shift in international tax policy, which may materially impact U.S. taxation of international earnings. The Company continues to monitor these proposals and is currently evaluating the potential impact on its financial condition, results of operations and cash flows.

The Company is currently under audit in several tax jurisdictions. In April 2012, the Company received an assessment for the Canadian 2003-2006 audit for which the Company filed a Notice of Objection in July 2012 and paid a mandatory security deposit. Requests for Competent Authority Assistance were filed with both the Canadian Revenue Agency and the U.S. Internal Revenue Service for this audit cycle. The Company is still awaiting the final reassessment for the 2007-2009 audit which will be appropriately challenged when received. In July 2013, the Company received another partial assessment for the 2007-2009 audit cycle resulting in the Company’s payment of an additional security deposit of $0.4 million. This payment increased the total amount of deposits for both audit cycles to $15.1 million. These deposits are included in “Deferred charges and other assets” in the accompanying Condensed Consolidated Balance Sheets as of September 30, 2013 and December 31, 2012. Although the outcome of examinations by taxing authorities is always uncertain, the Company believes it is adequately reserved for these audits and that resolution is not expected to have a material impact on its financial condition and results of operations.

The significant tax jurisdictions currently under audit are as follows:

Tax Jurisdiction	Tax Year Ended
Canada	2003 to 2009
Philippines	2007 and 2009
United States	2010 to 2012

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Note 14. Earnings Per Share

Basic earnings per share are based on the weighted average number of common shares outstanding during the periods. Diluted earnings per share includes the weighted average number of common shares outstanding during the respective periods and the further dilutive effect, if any, from stock options, stock appreciation rights, restricted stock, restricted stock units and shares held in a rabbi trust using the treasury stock method.

The numbers of shares used in the earnings per share computation are as follows (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2013		2012		2013		2012
Basic:
Weighted average common shares outstanding		42,785		43,014		42,918		43,130
Diluted:
Dilutive effect of stock options, stock appreciation rights, restricted stock, restricted stock units and shares held in a rabbi trust		51		17		30		49
Total weighted average diluted shares outstanding		42,836		43,031		42,948		43,179
Anti-dilutive shares excluded from the diluted earnings per share calculation		56		-		18		-

On August 18, 2011, the Company’s Board authorized the Company to purchase up to 5.0 million shares of its outstanding common stock (the “2011 Share Repurchase Program”). A total of 3.4 million shares have been repurchased under the 2011 Share Repurchase Program since inception. The shares are purchased, from time to time, through open market purchases or in negotiated private transactions, and the purchases are based on factors, including but not limited to, the stock price, management discretion and general market conditions. The 2011 Share Repurchase Program has no expiration date. The Company’s Board previously authorized the Company on August 5, 2002 to purchase up to 3.0 million shares of its outstanding common stock, the last of which were repurchased during 2011.

The shares repurchased under the Company’s share repurchase programs were as follows (in thousands, except per share amounts):

	Total Number of Shares     Repurchased		Range of Prices Paid Per Share				Total Cost of Shares     Repurchased
			Low		High
Three Months Ended:
September 30, 2013		69	$	16.91	$	16.99	$	1,185
September 30, 2012		29	$	14.98	$	14.98	$	447
Nine Months Ended:
September 30, 2013		341	$	15.61	$	16.99	$	5,479
September 30, 2012		537	$	13.85	$	15.00	$	7,908

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Note 15. Commitments and Loss Contingency

Commitments

During the nine months ended September 30, 2013, the Company entered into several leases in the ordinary course of business. The following is a schedule of future minimum rental payments required under operating leases that have noncancelable lease terms as of September 30, 2013 (in thousands):

	Amount
2013 (remaining three months)	$	1,232
2014		5,456
2015		4,899
2016		2,971
2017		2,706
2018		2,339
2019 and thereafter		1,717
Total minimum payments required	$	21,320

During the nine months ended September 30, 2013, the Company entered into agreements with third-party vendors in the ordinary course of business whereby the Company committed to purchase goods and services used in its normal operations. These agreements, which are not cancelable, generally range from one to five year periods and contain fixed or minimum annual commitments. Certain of these agreements allow for renegotiation of the minimum annual commitments based on certain conditions. The following is a schedule of the future minimum purchases remaining under the agreements as of September 30, 2013 (in thousands):

	Amount
2013 (remaining three months)	$	101
2014		2,347
2015		1,839
2016		544
2017		-
2018		-
2019 and thereafter		-
Total minimum payments required	$	4,831

Except as outlined above, there have not been any material changes to the outstanding contractual obligations from the disclosure in our Annual Report on Form 10-K for the year ended December 31, 2012.

Loss Contingency

The Company from time to time is involved in legal actions arising in the ordinary course of business. With respect to these matters, management believes that the Company has adequate legal defenses and/or provided adequate accruals for related costs such that the ultimate outcome will not have a material adverse effect on the Company’s financial position or results of operations.

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Note 16. Defined Benefit Pension Plan and Postretirement Benefits

Defined Benefit Pension Plans

The following table provides information about the net periodic benefit cost for the Company’s pension plans (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2013		2012		2013		2012
Service cost	$	85	$	94	$	252	$	280
Interest cost		28		30		84		90
Recognized actuarial (gains)		(15)		(11)		(45)		(35)
Net periodic benefit cost	$	98	$	113	$	291	$	335

Employee Retirement Savings Plans

The Company maintains a 401(k) plan covering defined employees who meet established eligibility requirements. Under the plan provisions, the Company matches 50% of participant contributions to a maximum matching amount of 2% of participant compensation. The Company’s contributions included in the accompanying Condensed Consolidated Statement of Operations were as follows (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2013		2012		2013		2012
401(k) plan contributions	$	201	$	245	$	679	$	977

In connection with the acquisition of Alpine in August 2012, the Company assumed Alpine’s employee benefit plan (Section 401(k)). Under this employee benefit plan, the Company makes a matching contribution on an annual basis in the amount of 100% of the employee contribution for the first 3% of included compensation plus 50% of the employee contribution for the next 2% of included compensation. Employees are 100% vested in contributions, earnings and matching funds at all times.

Split-Dollar Life Insurance Arrangement

In 1996, the Company entered into a split-dollar life insurance arrangement to benefit the former Chairman and Chief Executive Officer of the Company. Under the terms of the arrangement, the Company retained a collateral interest in the policy to the extent of the premiums paid by the Company. The postretirement benefit obligation included in “Other long-term liabilities” and the unrealized gains (losses) included in “Accumulated other comprehensive income” in the accompanying Condensed Consolidated Balance Sheets were as follows (in thousands):

	September 30, 2013		December 31, 2012
Postretirement benefit obligation	$	89	$	72
Unrealized gains (losses) in AOCI (1)	$	311	$	495
(1)   Unrealized gains (losses) are due to changes in discount rates related to the postretirement obligation.

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Note 17. Stock-Based Compensation

The Company’s stock-based compensation plans include the 2011 Equity Incentive Plan, the 2004 Non-Employee Director Fee Plan and the Deferred Compensation Plan. The following table summarizes the stock-based compensation expense (primarily in the Americas), income tax benefits related to the stock-based compensation and excess tax benefits (deficiencies) (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2013		2012		2013		2012
Stock-based compensation (expense) (1)	$	(1,391)	$	(1,250)	$	(3,581)	$	(3,111)
Income tax benefit (2)		486		438		1,253		1,089
Excess tax benefit (deficiency) from stock-based compensation (3)		-		-		(34)		(278)

⁽¹⁾  Included in “General and administrative” costs in the accompanying Condensed Consolidated Statements of Operations.

⁽²⁾  Included in “Income taxes” in the accompanying Condensed Consolidated Statements of Operations.

⁽³⁾  Included in “Additional paid-in capital” in the accompanying Condensed Consolidated Statements of Changes in Shareholder’s Equity.

There were no capitalized stock-based compensation costs as of September 30, 2013 and December 31, 2012.

2011 Equity Incentive Plan — The Company’s Board of Directors (the “Board”) adopted the Sykes Enterprises, Incorporated 2011 Equity Incentive Plan (the “2011 Plan”) on March 23, 2011, as amended on May 11, 2011 to reduce the number of shares of common stock available to 4.0 million shares. The 2011 Plan was approved by the shareholders at the May 2011 annual shareholders meeting. The 2011 Plan replaced and superseded the Company’s 2001 Equity Incentive Plan (the “2001 Plan”), which expired on March 14, 2011. The outstanding awards granted under the 2001 Plan will remain in effect until their exercise, expiration or termination. The 2011 Plan permits the grant of restricted stock, stock appreciation rights, stock options and other stock-based awards to certain employees of the Company, and certain non-employees who provide services to the Company, in order to encourage them to remain in the employment of or to faithfully provide services to the Company and to increase their interest in the Company’s success.

Stock Appreciation Rights – Stock appreciation rights (“SARs”) represent the right to receive, without payment to the Company, a certain number of shares of common stock, as determined by the Compensation and Human Resource Development Committee, equal to the amount by which the fair market value of a share of common stock at the time of exercise exceeds the grant price. The SARs are granted at the fair market value of the Company’s common stock on the date of the grant and vest one-third on each of the first three anniversaries of the date of grant, provided the participant is employed by the Company on such date. The SARs have a term of 10 years from the date of grant. The fair value of each SAR is estimated on the date of grant using the Black-Scholes valuation model that uses various assumptions.

The following table summarizes the assumptions used to estimate the fair value of SARs granted:

	Nine Months Ended September 30,
	2013		2012
Expected volatility		45.2%		47.1%
Weighted-average volatility		45.2%		47.1%
Expected dividend rate		0.0%		0.0%
Expected term (in years)		5.0		4.7
Risk-free rate		0.8%		0.8%

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The following table summarizes SARs activity as of September 30, 2013 and for the nine months then ended:

Stock Appreciation Rights	Shares (000s)		Weighted  Average Exercise Price		Weighted Average Remaining Contractual   Term (in years)		Aggregate   Intrinsic Value     (000s)
Outstanding at January 1, 2013		865	$	-
Granted		318	$	-
Exercised		-	$	-
Forfeited or expired		-	$	-
Outstanding at September 30, 2013		1,183	$	-		7.3	$	1,558
Vested or expected to vest at September 30, 2013		1,183	$	-		7.3	$	1,558
Exercisable at September 30, 2013		648	$	-		5.9	$	307

The following table summarizes information regarding SARs granted and exercised (in thousands, except per SAR amounts):

	Nine Months Ended September 30,
	2013		2012
Number of SARs granted		318		259
Weighted average grant-date fair value per SAR	$	6.08	$	5.97
Intrinsic value of SARs exercised	$	-	$	-
Fair value of SARs vested	$	1,298	$	1,388

The following table summarizes nonvested SARs activity as of September 30, 2013 and for the nine months then ended:

Nonvested Stock Appreciation Rights	Shares (000s)		Weighted Average Grant-   Date Fair Value
Nonvested at January 1, 2013		395	$	6.74
Granted		318	$	6.08
Vested		(178)	$	7.28
Forfeited or expired		-	$	-
Nonvested at September 30, 2013		535	$	6.17

As of September 30, 2013, there was $2.5 million of total unrecognized compensation cost, net of estimated forfeitures, related to nonvested SARs granted under the 2011 Plan and 2001 Plan. This cost is expected to be recognized over a weighted average period of 1.4 years.

Restricted Shares – The Company’s Board has approved in the past, and may approve in the future, awards of performance and employment-based restricted shares (“restricted shares”) for eligible participants. In some instances, where the issuance of restricted shares has adverse tax consequences to the recipient, the Board will instead issue restricted stock units (“RSUs”). The restricted shares are shares of the Company’s common stock (or in the case of RSUs, represent an equivalent number of shares of the Company’s common stock) which are issued to the participant subject to (a) restrictions on transfer for a period of time and (b) forfeiture under certain conditions. The performance goals, including revenue growth and income from operations targets, provide a range of vesting possibilities from 0% to 100% and will be measured at the end of the performance period. If the performance conditions are met for the performance period, the shares will vest and all restrictions on the transfer of the restricted shares will lapse (or in the case of RSUs, an equivalent number of shares of the Company’s common stock will be issued to the recipient). The Company recognizes compensation cost, net of estimated forfeitures, based on the fair value (which approximates the current market price) of the restricted shares (and RSUs) on the date of grant ratably over the requisite service period based on the probability of achieving the performance goals.

Changes in the probability of achieving the performance goals from period to period will result in corresponding changes in compensation expense. The employment-based restricted shares currently outstanding vest one-third on each of the first three anniversaries of the date of grant, provided the participant is employed by the Company on such date.

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The following table summarizes nonvested restricted shares/RSUs activity as of September 30, 2013 and for the nine months then ended:

Nonvested Restricted Shares and RSUs	Shares (000s)		Weighted Average Grant-  Date Fair Value
Nonvested at January 1, 2013		872	$	18.25
Granted		706	$	15.25
Vested		(20)	$	18.11
Forfeited or expired		(191)	$	23.55
Nonvested at September 30, 2013		1,367	$	15.96

The following table summarizes information regarding restricted shares/RSUs granted and vested (in thousands, except per restricted share/RSU amounts):

	Nine Months Ended September 30,
	2013		2012
Number of restricted shares/RSUs granted		706		420
Weighted average grant-date fair value per restricted share/RSU	$	15.25	$	15.21
Fair value of restricted shares/RSUs vested	$	366	$	3,845

As of September 30, 2013, based on the probability of achieving the performance goals, there was $19.7 million of total unrecognized compensation cost, net of estimated forfeitures, related to nonvested restricted shares/RSUs granted under the 2011 Plan and 2001 Plan. This cost is expected to be recognized over a weighted average period of 1.6 years.

2004 Non-Employee Director Fee Plan — The Company’s 2004 Non-Employee Director Fee Plan (the “2004 Fee Plan”), as amended on May 17, 2012, provides that all new non-employee directors joining the Board will receive an initial grant of shares of common stock on the date the new director is elected or appointed, the number of which will be determined by dividing $60,000 by the closing price of the Company’s common stock on the trading day immediately preceding the date a new director is elected or appointed, rounded to the nearest whole number of shares. The initial grant of shares vests in twelve equal quarterly installments, one-twelfth on the date of grant and an additional one-twelfth on each successive third monthly anniversary of the date of grant. The award lapses with respect to all unvested shares in the event the non-employee director ceases to be a director of the Company, and any unvested shares are forfeited.

The 2004 Fee Plan also provides that each non-employee director will receive, on the day after the annual shareholders meeting, an annual retainer for service as a non-employee director (the “Annual Retainer”). Prior to May 17, 2012, the Annual Retainer was $95,000, of which $50,000 was payable in cash, and the remainder was paid in stock. The annual grant of cash vests in four equal quarterly installments, one-fourth on the day following the annual meeting of shareholders, and an additional one-fourth on each successive third monthly anniversary of the date of grant. The annual grant of shares paid to non-employee directors prior to May 17, 2012 vests in eight equal quarterly installments, one-eighth on the day following the annual meeting of shareholders, and an additional one-eighth on each successive third monthly anniversary of the date of grant. On May 17, 2012, upon the recommendation of the Compensation and Human Resource Development Committee, the Board adopted the Fifth Amended and Restated Non-Employee Director Fee Plan (the “Amendment”), which increased the common stock component of the Annual Retainer by $30,000, resulting in a total Annual Retainer of $125,000, of which $50,000 is payable in cash and the remainder paid in stock. In addition, the Amendment also changed the vesting period for the annual equity award, from a two-year vesting period, to a one-year vesting period (consisting of four equal quarterly installments, one-fourth on the date of grant and an additional one-fourth on each successive third monthly anniversary of the date of grant). The award lapses with respect to all unpaid cash and unvested shares in the event the non-employee director ceases to be a director of the Company, and any unvested shares and unpaid cash are forfeited.

In addition to the Annual Retainer award, the 2004 Fee Plan also provides for any non-employee Chairman of the Board to receive an additional annual cash award of $100,000, and each non-employee director serving on a committee of the Board to receive an additional annual cash award. The additional annual cash award for the

37

Chairperson of the Audit Committee is $20,000 and Audit Committee members’ are entitled to an annual cash award of $10,000. Prior to May 20, 2011, the annual cash awards for the Chairpersons of the Compensation and Human Resource Development Committee, Finance Committee and Nominating and Corporate Governance Committee were $12,500 and the members of such committees were entitled to an annual cash award of $7,500. On May 20, 2011, the Board increased the additional annual cash award to the Chairperson of the Compensation and Human Resource Development Committee to $15,000. All other additional cash awards remained unchanged.

The Board may pay additional cash compensation to any non-employee director for services on behalf of the Board over and above those typically expected of directors, including but not limited to service on a special committee of the Board.

The following table summarizes nonvested common stock share award activity as of September 30, 2013 and for the nine months then ended:

Nonvested Common Stock Share Awards	Shares (000s)		Weighted   Average Grant-   Date Fair Value
Nonvested at January 1, 2013		13	$	17.18
Granted		37	$	16.01
Vested		(31)	$	16.48
Forfeited or expired		-	$	-
Nonvested at September 30, 2013		19	$	16.01

The following table summarizes information regarding common stock share awards granted and vested (in thousands, except per share award amounts):

	Nine Months Ended September 30,
	2013		2012
Number of share awards granted		37		42
Weighted average grant-date fair value per share award	$	16.01	$	16.15
Fair value of share awards vested	$	519	$	551

As of September 30, 2013, there was $0.2 million of total unrecognized compensation cost, net of estimated forfeitures, related to nonvested common stock share awards granted under the 2004 Fee Plan. This cost is expected to be recognized over a weighted average period of 0.3 years.

Deferred Compensation Plan — The Board adopted the Sykes Enterprises, Incorporated non-qualified Deferred Compensation Plan (the “Deferred Compensation Plan”) on December 17, 1998 and amended on March 29, 2006 and May 23, 2006. The Deferred Compensation Plan, which was not shareholder-approved, provides certain eligible employees the ability to defer any portion of their compensation until the participant’s retirement, termination, disability or death, or a change in control of the Company. Using the Company’s common stock, the Company matches 50% of the amounts deferred by certain senior management participants on a quarterly basis up to a total of $12,000 per year for the president, executive vice presidents and senior vice presidents and $7,500 per year for vice presidents (participants below the level of vice president are not eligible to receive matching contributions from the Company). Matching contributions and the associated earnings vest over a seven year service period. Deferred compensation amounts used to pay benefits, which are held in a rabbi trust, include investments in various mutual funds and shares of the Company’s common stock (see Note 8, Investments Held in Rabbi Trust). As of September 30, 2013 and December 31, 2012, liabilities of $5.8 million and $5.3 million, respectively, of the Deferred Compensation Plan were recorded in “Accrued employee compensation and benefits” in the accompanying Condensed Consolidated Balance Sheets.

Additionally, the Company’s common stock match associated with the Deferred Compensation Plan, with a carrying value of approximately $1.6 million and $1.4 million at September 30, 2013 and December 31, 2012, respectively, is included in “Treasury stock” in the accompanying Condensed Consolidated Balance Sheets.

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The following table summarizes nonvested common stock activity as of September 30, 2013 and for the nine months then ended:

Nonvested Common Stock	Shares (000s)		Weighted   Average Grant-   Date Fair Value
Nonvested at January 1, 2013		8	$	16.98
Granted		12	$	16.30
Vested		(14)	$	16.56
Forfeited or expired		-	$	-
Nonvested at September 30, 2013		6	$	16.56

The following table summarizes information regarding shares of common stock granted and vested (in thousands, except per common stock amounts):

	Nine Months Ended September 30,
	2013		2012
Number of shares of common stock granted		12		13
Weighted average grant-date fair value per common stock	$	16.30	$	15.28
Fair value of common stock vested	$	241	$	178
Cash used to settle the obligation	$	1,014	$	263

As of September 30, 2013, there was $0.1 million of total unrecognized compensation cost, net of estimated forfeitures, related to nonvested common stock granted under the Deferred Compensation Plan. This cost is expected to be recognized over a weighted average period of 2.8 years.

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Note 18. Segments and Geographic Information

The Company operates within two regions, the Americas and EMEA. Each region represents a reportable segment comprised of aggregated regional operating segments, which portray similar economic characteristics. The Company aligns its business into two segments to effectively manage the business and support the customer care needs of every client and to respond to the demands of the Company’s global customers.

The reportable segments consist of (1) the Americas, which includes the United States, Canada, Latin America, Australia and the Asia Pacific Rim, and provides outsourced customer contact management solutions (with an emphasis on technical support and customer service) and technical staffing and (2) EMEA, which includes Europe, the Middle East and Africa, and provides outsourced customer contact management solutions (with an emphasis on technical support and customer service) and fulfillment services. The sites within Latin America, India and the Asia Pacific Rim are included in the Americas segment given the nature of the business and client profile, which is primarily made up of U.S.-based companies that are using the Company’s services in these locations to support their customer contact management needs.

Information about the Company’s reportable segments is as follows (in thousands):

	Americas		EMEA		Other (1)			Consolidated
Three Months Ended September 30, 2013:
Revenues (2)	$	265,878	$	56,265				$	322,143
Percentage of revenues		82.5%		17.5%					100.0%
Depreciation, net (2)	$	9,532	$	1,145				$	10,677
Amortization of intangibles (2)	$	3,699	$	-				$	3,699
Income (loss) from continuing operations	$	26,987	$	3,423	$	(11,631	)	$	18,779
Other (expense), net						(58	)		(58)
Income taxes						(4,575	)		(4,575)
Income from continuing operations, net of taxes									14,146
(Loss) from discontinued operations, net of taxes (3)	$	-	$	-					-
Net income								$	14,146
Total assets as of September 30, 2013	$	1,119,017	$	1,377,992	$	(1,547,118	)	$	949,891
Three Months Ended September 30, 2012:
Revenues (2)	$	237,541	$	42,985				$	280,526
Percentage of revenues		84.7%		15.3%					100.0%
Depreciation, net (2)	$	8,579	$	1,004				$	9,583
Amortization of intangibles (2)	$	2,774	$	-				$	2,774
Income (loss) from continuing operations	$	21,654	$	2,359	$	(15,341	)	$	8,672
Other (expense), net						(839	)		(839)
Income taxes						309			309
Income from continuing operations, net of taxes									8,142
(Loss) from discontinued operations, net of taxes (3)	$	-	$	-					-
Net income								$	8,142
Total assets as of September 30, 2012	$	1,265,146	$	1,073,201	$	(1,433,732	)	$	904,615

40

	Americas		EMEA		Other (1)		Consolidated
Nine Months Ended September 30, 2013:
Revenues (2)	$	776,255	$	151,867			$	928,122
Percentage of revenues		83.6%		16.4%				100.0%
Depreciation, net (2)	$	27,789	$	3,074			$	30,863
Amortization of intangibles (2)	$	11,171	$	-			$	11,171
Income (loss) from continuing operations	$	65,730	$	3,354	$	(34,811)	$	34,273
Other (expense), net						(926)		(926)
Income taxes						(7,087)		(7,087)
Income from continuing operations, net of taxes								26,260
(Loss) from discontinued operations, net of taxes (3)	$	-	$	-				-
Net income							$	26,260
Nine Months Ended September 30, 2012:
Revenues (2)	$	688,841	$	134,585			$	823,426
Percentage of revenues		83.7%		16.3%				100.0%
Depreciation, net (2)	$	27,043	$	2,990			$	30,033
Amortization of intangibles (2)	$	6,644	$	-			$	6,644
Income (loss) from continuing operations	$	69,388	$	1,861	$	(39,182)	$	32,067
Other (expense), net						(1,838)		(1,838)
Income taxes						(3,569)		(3,569)
Income from continuing operations, net of taxes								26,660
(Loss) from discontinued operations, net of taxes (3)	$	(6,302)	$	(5,225)				(11,527)
Net income							$	15,133

⁽¹⁾  Other items (including corporate costs, impairment costs, other income and expense, and income taxes) are shown for purposes of reconciling to the Company’s consolidated totals as shown in the tables above for the three and nine months ended September 30, 2013 and 2012. Inter-segment revenues are not material to the Americas and EMEA segment results. The Company evaluates the performance of its geographic segments based on revenue and income (loss) from operations, and does not include segment assets or other income and expense items for management reporting purposes.

⁽²⁾  Revenues and depreciation and amortization include results from continuing operations only.

⁽³⁾  Includes the (loss) from discontinued operations, net of taxes, as well as the (loss) on sale of discontinued operations, net of taxes, if any.

Note 19. Other Income (Expense)

Gains and losses resulting from foreign currency transactions are recorded in “Other income (expense)” in the accompanying Condensed Consolidated Statements of Operations during the period in which they occur. Other income (expense) consists of the following (in thousands):

	Three Months Ended September				Nine Months Ended September 30,
	2013		2012		2013		2012
Foreign currency transaction gains (losses)	$	(470)	$	(193)	$	(3,204)	$	(1,771)
Gains (losses) on foreign currency derivative instruments not designated as hedges		546		(849)		2,776		(1,046)
Other miscellaneous income (expense)		280		327		570		1,013
	$	356	$	(715)	$	142	$	(1,804)

Note 20. Related Party Transactions

In January 2008, the Company entered into a lease for a customer contact management center located in Kingstree, South Carolina. The landlord, Kingstree Office One, LLC, is an entity controlled by John H. Sykes, the founder, former Chairman and Chief Executive Officer and the father of Charles Sykes, President and Chief Executive Officer of the Company. The lease payments on the 20 year lease were negotiated at or below market rates, and the lease is cancellable at the option of the Company. There are significant penalties for early cancellation which decrease over time. The Company paid $0.1 million to the landlord during both the three months ended September 30, 2013 and 2012 and $0.3 million to the landlord during both the nine months ended September 30, 2013 and 2012 under the terms of the lease.

41

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and Shareholders of

Sykes Enterprises, Incorporated

400 North Ashley Drive

Tampa, Florida

We have reviewed the accompanying condensed consolidated balance sheet of Sykes Enterprises, Incorporated and subsidiaries (the “Company”) as of September 30, 2013, and the related condensed consolidated statements of operations and comprehensive income for the three and nine-month periods ended September 30, 2013 and 2012, of changes in shareholders’ equity for the nine-month period ended September 30, 2013, and of cash flows for the nine-month periods ended September 30, 2013 and 2012. These interim financial statements are the responsibility of the Company’s management.

We conducted our reviews in accordance with the standards of the Public Company Accounting Oversight Board (United States). A review of interim financial information consists principally of applying analytical procedures and making inquiries of persons responsible for financial and accounting matters. It is substantially less in scope than an audit conducted in accordance with the standards of the Public Company Accounting Oversight Board (United States), the objective of which is the expression of an opinion regarding the financial statements taken as a whole. Accordingly, we do not express such an opinion.

Based on our reviews, we are not aware of any material modifications that should be made to such condensed consolidated interim financial statements for them to be in conformity with accounting principles generally accepted in the United States of America.

We have previously audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the consolidated balance sheet of Sykes Enterprises, Incorporated and subsidiaries as of December 31, 2012, and the related consolidated statements of income and comprehensive income, changes in shareholders’ equity, and cash flows for the year then ended (not presented herein); and in our report dated March 1, 2013, we expressed an unqualified opinion on those consolidated financial statements. In our opinion, the information set forth in the accompanying condensed consolidated balance sheet as of December 31, 2012 is fairly stated, in all material respects, in relation to the consolidated balance sheet from which it has been derived.

/s/ Deloitte & Touche LLP

Certified Public Accountants

Tampa, Florida

November 5, 2013

42

Item 2.  Management’s Discussion and Analysis of Financial Condition and Results of Operations

This discussion should be read in conjunction with the condensed consolidated financial statements and notes included elsewhere in this report and the consolidated financial statements and notes in the Sykes Enterprises, Incorporated (“SYKES,” “our,” “we” or “us”) Annual Report on Form 10-K for the year ended December 31, 2012, as filed with the Securities and Exchange Commission (“SEC”).

Our discussion and analysis may contain forward-looking statements (within the meaning of the Private Securities Litigation Reform Act of 1995) that are based on current expectations, estimates, forecasts, and projections about SYKES, our beliefs, and assumptions made by us. In addition, we may make other written or oral statements, which constitute forward-looking statements, from time to time. Words such as “believe,” “estimate,” “project,” “expect,” “intend,” “may,” “anticipate,” “plan,” “seek,” variations of such words, and similar expressions are intended to identify such forward-looking statements. Similarly, statements that describe our future plans, objectives, or goals also are forward-looking statements. These statements are not guarantees of future performance and are subject to a number of risks and uncertainties, including those discussed below and elsewhere in this report. Our actual results may differ materially from what is expressed or forecasted in such forward-looking statements, and undue reliance should not be placed on such statements. All forward-looking statements are made as of the date hereof, and we undertake no obligation to update any such forward-looking statements, whether as a result of new information, future events or otherwise.

Factors that could cause actual results to differ materially from what is expressed or forecasted in such forward-looking statements include, but are not limited to: (i) the impact of economic recessions in the U.S. and other parts of the world, (ii) fluctuations in global business conditions and the global economy, (iii) currency fluctuations, (iv) the timing of significant orders for our products and services, (v) variations in the terms and the elements of services offered under our standardized contract including those for future bundled service offerings, (vi) changes in applicable accounting principles or interpretations of such principles, (vii) difficulties or delays in implementing our bundled service offerings, (viii) failure to achieve sales, marketing and other objectives, (ix) construction delays of new or expansion of existing customer contact management centers, (x) delays in our ability to develop new products and services and market acceptance of new products and services, (xi) rapid technological change, (xii) loss or addition of significant clients, (xiii) political and country-specific risks inherent in conducting business abroad, (xiv) our ability to attract and retain key management personnel, (xv) our ability to continue the growth of our support service revenues through additional technical and customer contact management centers, (xvi) our ability to further penetrate into vertically integrated markets, (xvii) our ability to expand our global presence through strategic alliances and selective acquisitions, (xviii) our ability to continue to establish a competitive advantage through sophisticated technological capabilities, (xix) the ultimate outcome of any lawsuits, (xx) our ability to recognize deferred revenue through delivery of products or satisfactory performance of services, (xxi) our dependence on trend toward outsourcing, (xxii) risk of interruption of technical and customer contact management center operations due to such factors as fire, earthquakes, inclement weather and other disasters, power failures, telecommunication failures, unauthorized intrusions, computer viruses and other emergencies, (xxiii) the existence of substantial competition, (xxiv) the early termination of contracts by clients, (xxv) the ability to obtain and maintain grants and other incentives (tax or otherwise), (xxvi) the potential of cost savings/synergies associated with the ICT and Alpine acquisitions not being realized, or not being realized within the anticipated time period, (xxvii) risks related to the integration of the businesses of SYKES, ICT and Alpine and (xxviii) other risk factors which are identified in our most recent Annual Report on Form 10-K, including factors identified under the headings “Business,” “Risk Factors” and “Management’s Discussion and Analysis of Financial Condition and Results of Operations.”

Executive Summary

We provide comprehensive customer contact management solutions and services to a wide range of clients including Fortune 1000 companies, medium-sized businesses, and public institutions around the world, primarily in the communications, financial services, technology/consumer, transportation and leisure and healthcare industries. We serve our clients through two geographic operating regions: the Americas (United States, Canada, Latin America, Australia and the Asia Pacific Rim) and EMEA (Europe, the Middle East and Africa). Our Americas and EMEA groups primarily provide customer contact management services (with an emphasis on inbound technical support and customer service), which include customer assistance, healthcare and roadside assistance, technical support and product sales to our clients’ customers. These services, which represented 98% of consolidated revenues during the three and nine months ended September 30, 2013, are delivered through multiple communication channels encompassing phone, e-mail, Internet, text messaging and chat. We also provide various enterprise support services

43

in the United States (“U.S.”) that include services for our client’s internal support operations, from technical staffing services to outsourced corporate help desk services. In Europe, we also provide fulfillment services including multilingual sales order processing via the Internet and phone, payment processing, inventory control, product delivery, and product returns handling. Our complete service offering helps our clients acquire, retain and increase the lifetime value of their customer relationships. We have developed an extensive global reach with customer contact management centers throughout the United States, Canada, Europe, Latin America, Asia, India and Africa.

Acquisition of Alpine Access, Inc.

On August 20, 2012, we completed the acquisition of Alpine Access, Inc. (“Alpine”), a Delaware corporation and an industry leader in the at-home agent space – recruiting, training, managing and delivering award-winning customer contact management services through a secured and proprietary virtual call center environment with its operations located in the United States and Canada. We refer to such acquisition herein as the “Alpine acquisition.”

The Company acquired Alpine to: create significant competitive differentiation for quality, speed to market, scalability and flexibility driven by proprietary, internally-developed software, systems, processes and other intellectual property which uniquely overcome the challenges of the at-home delivery model; strengthen the Company’s current service portfolio and go-to-market offering while expanding the breadth of clients with minimal client overlap; broaden the addressable market opportunity within existing and new verticals as well as clients; expand the addressable pool of skilled labor; leverage operational best practices across the Company’s global platform, with the potential to convert more of its fixed cost to variable cost; and to further enhance the growth and margin profile of the Company to drive shareholder value. This resulted in the Company paying a substantial premium for Alpine resulting in the recognition of goodwill.

The total purchase price of $149.0 million was funded by $41.0 million in cash on hand and borrowings of $108.0 million under our credit agreement with KeyBank National Association, dated May 3, 2012. See “Liquidity & Capital Resources” later in this Item 2 and Note 11, Borrowings, of “Notes to Condensed Consolidated Financial Statements” for further information.

The results of operations of Alpine have been reflected in the accompanying Condensed Consolidated Statements of Operations since August 20, 2012.

Discontinued Operations

In March 2012, we sold our operations in Spain (the “Spanish operations”) pursuant to an asset purchase agreement dated March 29, 2012 and a stock purchase agreement dated March 30, 2012. We have reflected the operating results related to the operations in Spain as discontinued operations in the accompanying Condensed Consolidated Statements of Operations for the nine months ended September 30, 2012. This business was historically reported as part of the EMEA segment.

See “Results of Operations – Discontinued Operations” later in this Item 2 for more information. Unless otherwise noted, discussions below pertain only to our continuing operations.

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Results of Operations

The following table sets forth, for the periods indicated, certain data derived from our Condensed Consolidated Statements of Operations and certain of such data expressed as a percentage of revenues (in thousands, except percentage amounts):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2013		2012		2013		2012
Revenues	$	322,143	$	280,526	$	928,122	$	823,426
% of revenues		100.0%		100.0%		100.0%		100.0%
Direct salaries and related costs	$	215,001	$	183,628	$	628,848	$	536,758
% of revenues		66.7%		65.5%		67.8%		65.2%
General and administrative	$	73,987	$	75,747	$	222,967	$	217,653
% of revenues		23.0%		27.0%		24.0%		26.4%
Depreciation, net	$	10,677	$	9,583	$	30,863	$	30,033
% of revenues		3.3%		3.4%		3.3%		3.6%
Amortization of intangibles	$	3,699	$	2,774	$	11,171	$	6,644
% of revenues		1.1%		1.0%		1.2%		0.8%
Impairment of long-lived assets	$	-	$	122	$	-	$	271
% of revenues		0.0%		0.0%		0.0%		0.0%
Income from continuing operations	$	18,779	$	8,672	$	34,273	$	32,067
% of revenues		5.8%		3.1%		3.7%		3.9%

45

Three Months Ended September 30, 2013 Compared to Three Months Ended September 30, 2012

Revenues

	Three Months Ended September 30,
	2013				2012
(in thousands)	Amount		% of Revenues		Amount		% of Revenues		$ Change
Americas	$	265,878		82.5%	$	237,541		84.7%	$	28,337
EMEA		56,265		17.5%		42,985		15.3%		13,280
Consolidated	$	322,143		100.0%	$	280,526		100.0%	$	41,617

The increase in Americas’ revenues was primarily due to Alpine acquisition revenues of $14.4 million (excluding the migration of Sykes’ legacy revenue to Alpine of $5.8 million), new contract sales of $26.2 million, partially offset by end-of-life client programs of $5.6 million, lower volumes from existing contracts of $0.6 million and a negative foreign currency impact of $6.1 million. Revenues from our offshore operations represented 44.4% of Americas’ revenues, compared to 47.2% for the comparable period in 2012. While operating margins generated offshore are generally comparable to those in the United States, our ability to maintain these offshore operating margins longer term is difficult to predict due to potential increased competition for the available workforce, the trend of higher occupancy costs and costs of functional currency fluctuations in offshore markets. We weight these factors in our continual focus to re-price or replace certain sub-profitable target client programs.

The increase in EMEA’s revenues was primarily due to new contract sales of $10.2 million, higher volumes from existing contracts of $2.1 million and a positive foreign currency impact of $1.7 million, partially offset by end-of-life client programs of $0.7 million.

On a consolidated basis, we had 41,100 brick-and-mortar seats as of September 30, 2013, an increase of 900 seats from the comparable period in 2012. This increase in seats was due to the addition of new facilities and expansion of existing ones driven by program growth and our facilities transfer efforts. The capacity utilization rate on a combined basis was 75% compared to 73% in the comparable period in 2012. This increase was primarily due to program growth coupled with a reduction in overall capacity.

On a geographic segment basis, 35,200 seats were located in the Americas, an increase of 300 seats from the comparable period in 2012, and 5,900 seats were located in EMEA, an increase of 600 seats from the comparable period in 2012. The consolidated offshore seat count as of September 30, 2013 was 23,200, or 56%, of our total seats, an increase of 800 seats, or 4%, from the comparable period in 2012. Capacity utilization rates as of September 30, 2013 were 73% for the Americas and 85% for EMEA, compared to 72% and 78%, respectively, in the comparable period in 2012, primarily due to program growth and seat rationalizations associated with the strategic actions in connection with the Fourth Quarter 2011 Exit Plan. We strive to attain an 85% capacity utilization metric at each of our locations.

The Company plans to add approximately 7,000 seats on a gross basis in 2013. Approximately 1,700 seats are expected to be added in the fourth quarter of 2013 due to anticipated seat additions related to facility transfers and expansions. Total seat count on a net basis for the full year, however, is expected to increase by approximately 2,000 seats as approximately 5,000 seats will be eliminated through capacity optimization programs.

Direct Salaries and Related Costs

	Three Months Ended September 30,
	2013				2012
(in thousands)	Amount		% of Revenues		Amount		% of Revenues		$ Change		Change in % of Revenues
Americas	$	174,795		65.7%	$	154,292		65.0%	$	20,503		0.7%
EMEA		40,206		71.5%		29,336		68.2%		10,870		3.3%
Consolidated	$	215,001		66.7%	$	183,628		65.5%	$	31,373		1.2%

The increase in direct salaries and related costs in the Americas and EMEA included a positive foreign currency impact of $3.7 million and negative foreign currency impact of $1.2 million, respectively, for the three months ended September 30, 2013 from the comparable period in 2012.

46

The increase in Americas’ direct salaries and related costs, as a percentage of revenues, was primarily attributable to higher compensation costs of 0.7% driven by the ramp up for new and existing client programs principally in the communications vertical and lower demand within the healthcare vertical without a commensurate reduction in labor costs.

The increase in EMEA’s direct salaries and related costs, as a percentage of revenues, was primarily attributable to higher compensation costs of 5.4% driven by the ramp up for new and existing client programs principally in the communications vertical, partially offset by lower fulfillment materials costs of 1.2%, lower billable supply costs of 0.5%, lower recruiting costs of 0.2% and lower communication costs of 0.2%.

General and Administrative

	Three Months Ended September 30,
	2013				2012
(in thousands)	Amount		% of Revenues		Amount		% of Revenues		$ Change		Change in % of Revenues
Americas	$	50,865		19.1%	$	50,120		21.1%	$	745		-2.0%
EMEA		11,491		20.4%		10,286		23.9%		1,205		-3.5%
Corporate		11,631		-		15,341		-		(3,710)		-
Consolidated	$	73,987		23.0%	$	75,747		27.0%	$	(1,760)		-4.0%

The increase in general and administrative expenses in the Americas and EMEA included a positive foreign currency impact of $1.0 million and negative foreign currency impact of $0.3 million, respectively, for the three months ended September 30, 2013 from the comparable period in 2012.

The decrease in Americas’ general and administrative expenses, as a percentage of revenues, was primarily attributable to lower compensation costs of 0.6%, lower facility-related costs of 0.5%, lower legal and professional costs of 0.3%, lower communication costs of 0.2% and lower other costs of 0.4%.

The decrease in EMEA’s general and administrative expenses, as a percentage of revenues, was primarily attributable to lower compensation costs of 1.2%, lower facility-related costs of 1.1%, lower severance-related costs of 0.4%, lower communication costs of 0.3%, all primarily due to the closure of certain sites in connection with the Fourth Quarter 2011 Exit Plan, lower legal and professional fees of 0.3% and lower other costs of 0.2%.

The decrease in Corporate’s general and administrative expenses was primarily attributable to lower merger and integration costs of $3.4 million, lower consulting costs of $0.5 million, lower insurance costs of $0.3 million, partially offset by higher compensation costs of $0.4 million and higher other costs of $0.1 million.

Depreciation, Amortization and Impairment of Long-Lived Assets

	Three Months Ended September 30,
	2013				2012
(in thousands)	Amount		% of Revenues		Amount		% of Revenues		$ Change		Change in % of Revenues
Depreciation, net:
Americas	$	9,532		3.6%	$	8,579		3.6%	$	953		0.0%
EMEA		1,145		2.0%		1,004		2.3%		141		-0.3%
Consolidated	$	10,677		3.3%	$	9,583		3.4%	$	1,094		-0.1%
Amortization of intangibles:
Americas	$	3,699		1.4%	$	2,774		1.2%	$	925		0.2%
EMEA		-		0.0%		-		0.0%		-		0.0%
Consolidated	$	3,699		1.1%	$	2,774		1.0%	$	925		0.1%
Impairment of long-lived assets:
Americas	$	-		0.0%	$	122		0.1%	$	(122)		-0.1%
EMEA		-		0.0%		-		0.0%		-		0.0%
Consolidated	$	-		0.0%	$	122		0.0%	$	(122)		0.0%

The increase in depreciation and amortization was primarily due to the August 2012 acquisition of Alpine.

47

See Note 5, Fair Value, of the “Notes to Condensed Consolidated Financial Statements” for further information regarding the impairment of long-lived assets.

Other Income (Expense)

	Three Months Ended September 30,
(in thousands)	2013		2012		$ Change
Interest income	$	216	$	297	$	(81)
Interest (expense)	$	(630)	$	(421)	$	(209)
Other income (expense):
Foreign currency transaction gains (losses)	$	(470)	$	(193)	$	(277)
Gains (losses) on foreign currency derivative instruments not designated as hedges		546		(849)		1,395
Other miscellaneous income (expense)		280		327		(47)
Total other income (expense)	$	356	$	(715)	$	1,071

The decrease in interest income reflects lower average comparable period invested balances of interest bearing investments in cash and cash equivalents.

The increase in interest (expense) reflects higher average outstanding borrowings primarily related to the August 2012 Alpine acquisition.

Other income (expense) excludes the cumulative translation effects and unrealized gains (losses) on financial derivatives that are included in “Accumulated other comprehensive income (loss)” in shareholders’ equity in the accompanying Condensed Consolidated Balance Sheets.

Income Taxes

	Three Months Ended September 30,
(in thousands)	2013		2012		$ Change
Income from continuing operations before income taxes	$	18,721	$	7,833	$	10,888
Income taxes	$	4,575	$	(309)	$	4,884
					% Change
Effective tax rate		24.4%		-3.9%		28.3%

The increase in the effective tax rate in 2013 compared to 2012 is primarily due to tax benefits recognized in 2012 as a result of the Alpine acquisition, coupled with the fluctuations in earnings among the various jurisdictions in which we operate.

Net Income

As a result of the foregoing, we reported income from continuing operations for the three months ended September 30, 2013 of $18.8 million, an increase of $10.1 million from the comparable period in 2012. This increase was principally attributable to a $41.6 million increase in revenues, a $1.8 million decrease in general and administrative expenses and $0.1 million decrease in impairment of long-lived assets, partially offset by a $31.4 million increase in direct salaries and related costs, a $1.1 million increase in depreciation, net and a $0.9 million increase in amortization of intangibles. In addition to the $10.1 million increase in income from continuing operations, we experienced a $1.1 million increase in other income (expense), partially offset by an increase in interest (expense) of $0.2 million, a decrease in interest income of $0.1 million and a $4.9 million increase in income taxes, resulting in net income of $14.1 million for the three months ended September 30, 2013, an increase of $6.0 million compared to the comparable period in 2012.

48

Nine Months Ended September 30, 2013 Compared to Nine Months Ended September 30, 2012

Revenues

	Nine Months Ended September 30,
	2013				2012
(in thousands)	Amount		% of Revenues		Amount		% of Revenues		$ Change
Americas	$	776,255		83.6%	$	688,841		83.7%	$	87,414
EMEA		151,867		16.4%		134,585		16.3%		17,282
Consolidated	$	928,122		100.0%	$	823,426		100.0%	$	104,696

The increase in Americas’ revenues was primarily due to Alpine acquisition revenues of $60.7 million (excluding the migration of Sykes’ legacy revenue to Alpine of $13.8 million), new contract sales of $48.4 million and higher volumes from existing contracts of $1.5 million, partially offset by end-of-life client programs of $16.7 million and a negative foreign currency impact of $6.5 million. Revenues from our offshore operations represented 43.8% of Americas’ revenues, compared to 48.7% for the comparable period in 2012.

The increase in EMEA’s revenues was primarily due to new contract sales of $15.5 million, higher volumes from existing contracts of $5.0 million and a positive foreign currency impact of $2.7 million, partially offset by end-of-life client programs of $5.9 million.

Direct Salaries and Related Costs

	Nine Months Ended September 30,
	2013				2012
(in thousands)	Amount		% of Revenues		Amount		% of Revenues		$ Change		Change in % of Revenues
Americas	$	517,407		66.7%	$	440,336		63.9%	$	77,071		2.8%
EMEA		111,441		73.4%		96,422		71.6%		15,019		1.8%
Consolidated	$	628,848		67.8%	$	536,758		65.2%	$	92,090		2.6%

The increase in direct salaries and related costs in the Americas and EMEA included the positive foreign currency impact of $1.5 million and negative foreign currency impact of $2.1 million, respectively, for the nine months ended September 30, 2013 from the comparable period in 2012.

The increase in Americas’ direct salaries and related costs, as a percentage of revenues, was primarily attributable to higher compensation costs of 2.1% driven by the ramp up for new and existing client programs principally in the communications vertical and lower demand within the healthcare vertical without a commensurate reduction in labor costs, higher auto tow claim costs of 0.2% due to an increase in the average length of the tows without a commensurate increase in fees at our Canadian roadside assistance operations, higher communication costs of 0.1% and higher other costs of 0.4%.

The increase in EMEA’s direct salaries and related costs, as a percentage of revenues, was primarily attributable to higher compensation costs of 4.2% driven by the ramp up for new and existing client programs principally in the communications vertical, partially offset by lower billable supply costs of 1.0%, lower severance costs of 0.5% due to the closure of certain sites in connection with the Fourth Quarter 2011 Exit Plan, lower fulfillment costs of 0.5%, lower communication costs of 0.3% and lower other costs of 0.1%.

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General and Administrative

	Nine Months Ended September 30,								$ Change		Change in % of Revenues
	2013				2012
(in thousands)	Amount		% of Revenues		Amount		% of Revenues
Americas	$	154,158		19.9%	$	145,159		21.1%	$	8,999		-1.2%
EMEA		33,998		22.4%		33,312		24.8%		686		-2.4%
Corporate		34,811		-		39,182		-		(4,371)		-
Consolidated	$	222,967		24.0%	$	217,653		26.4%	$	5,314		-2.4%

The increase in general and administrative expenses in the Americas and EMEA included a positive foreign currency impact of $0.2 million and a negative foreign currency impact of $0.5 million, respectively, for the nine months ended September 30, 2013 from the comparable period in 2012.

The decrease in Americas’ general and administrative expenses, as a percentage of revenues, was primarily attributable to lower compensation costs of 0.5%, lower facility-related costs of 0.5%, lower equipment and maintenance costs of 0.3% and lower communication costs of 0.2%, partially offset by higher software maintenance costs of 0.3%.

The decrease in EMEA’s general and administrative expenses, as a percentage of revenues, was primarily attributable to lower compensation costs of 0.7%, lower facility-related costs of 0.7%, lower severance-related costs of 0.5%, lower communication costs of 0.3%, all primarily due to the closure of certain sites in connection with the Fourth Quarter 2011 Exit Plan, and lower other costs of 0.2%.

The decrease in Corporate’s general and administrative expenses was primarily attributable to lower merger and acquisition costs of $2.9 million, lower consulting costs of $1.0 million, lower legal and professional fees of $0.8 million, lower travel costs of $0.2 million, lower equipment and maintenance costs of $0.2 million, lower facility-related costs of $0.1 million and lower other costs of $0.5 million, partially offset by higher compensation costs of $1.3 million.

Depreciation, Amortization and Impairment of Long-Lived Assets

	Nine Months Ended September 30,								$ Change		Change in % of Revenues
	2013				2012
(in thousands)	Amount		% of Revenues		Amount		% of Revenues
Depreciation, net:
Americas	$	27,789		3.6%	$	27,043		3.9%	$	746		-0.3%
EMEA		3,074		2.0%		2,990		2.2%		84		-0.2%
Consolidated	$	30,863		3.3%	$	30,033		3.6%	$	830		-0.3%
Amortization of intangibles:
Americas	$	11,171		1.4%	$	6,644		1.0%	$	4,527		0.4%
EMEA		-		0.0%		-		0.0%		-		0.0%
Consolidated	$	11,171		1.2%	$	6,644		0.8%	$	4,527		0.4%
Impairment of long-lived assets:
Americas	$	-		0.0%	$	271		0.0%	$	(271)		0.0%
EMEA		-		0.0%		-		0.0%		-		0.0%
Consolidated	$	-		0.0%	$	271		0.0%	$	(271)		0.0%

The increase in depreciation and amortization was primarily due to the August 2012 acquisition of Alpine.

See Note 5, Fair Value, of the “Notes to Condensed Consolidated Financial Statements” for further information regarding the impairment of long-lived assets.

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Other Income (Expense)

	Nine Months Ended September 30,
(in thousands)	2013		2012		$ Change
Interest income	$	648	$	1,015	$	(367)
Interest (expense)	$	(1,716)	$	(1,049)	$	(667)
Other income (expense):
Foreign currency transaction gains (losses)	$	(3,204)	$	(1,771)	$	(1,433)
Gains (losses) on foreign currency derivative instruments not designated as hedges		2,776		(1,046)		3,822
Other miscellaneous income (expense)		570		1,013		(443)
Total other income (expense)	$	142	$	(1,804)	$	1,946

The decrease in interest income reflects lower average comparable period invested balances of interest bearing investments in cash and cash equivalents.

The increase in interest (expense) reflects higher average outstanding borrowings primarily related to the August 2012 Alpine acquisition.

Other income (expense) excludes the cumulative translation effects and unrealized gains (losses) on financial derivatives that are included in “Accumulated other comprehensive income (loss)” in shareholders’ equity in the accompanying Condensed Consolidated Balance Sheets.

Income Taxes

	Nine Months Ended September 30,
(in thousands)	2013		2012		$ Change
Income from continuing operations before income taxes	$	33,347	$	30,229	$	3,118
Income taxes	$	7,087	$	3,569	$	3,518
					% Change
Effective tax rate		21.3%		11.8%		9.5%

The increase in the effective tax rate in 2013 compared to 2012 is primarily due to withholding taxes in response to the American Taxpayer Relief Act of 2012, tax benefits recognized in 2012 as a result of the Alpine acquisition and the fluctuations in earnings among the various jurisdictions in which we operate.

In response to the American Taxpayer Relief Act of 2012 signed into law on January 2, 2013, with retroactive application to January 1, 2012, we executed offshore cash movements resulting in a $2.6 million foreign withholding tax. This withholding tax was included in income tax expense for the nine months ended September 30, 2013.

(Loss) from Discontinued Operations

We sold our Spanish operations in March 2012 and accounted for this transaction in accordance with Accounting Standards Codification 205-20 “Discontinued Operations”. Accordingly, we reclassified the results of operations for the nine months ended September 30, 2012 to discontinued operations. The loss from discontinued operations totaled $0.8 million for the nine months ended September 30, 2012. The loss on sale of discontinued operations totaled $10.7 million for the nine months ended September 30, 2012. There was no tax impact on the loss from discontinued operations or loss on sale of discontinued operations.

Net Income

As a result of the foregoing, we reported income from continuing operations for the nine months ended September 30, 2013 of $34.3 million, an increase of $2.2 million from the comparable period in 2012. This increase was principally attributable to a $104.7 million increase in revenues and a $0.2 million decrease in impairment of long-lived assets, partially offset by a $92.1 million increase in direct salaries and related costs, a $5.3 million increase in general and administrative expenses, a $4.5 million increase in amortization of intangibles and a $0.8 million increase in depreciation, net. In addition to the $2.2 million increase in income from continuing operations, we experienced a $2.0 million increase in other income (expense), a $10.7 million decrease in loss on sale of discontinued operations and a $0.8 million decrease in loss from discontinued operations, partially offset by an

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increase in interest (expense) of $0.7 million, a decrease in interest income of $0.4 million and a $3.5 million increase in income taxes, resulting in net income of $26.3 million for the nine months ended September 30, 2013, an increase of $11.1 million compared to the comparable period in 2012.

Client Concentration

Our top ten clients accounted for approximately 47.2% and 46.3% of our consolidated revenues in the three and nine months ended September 30, 2013, respectively, down from approximately 48.5% and 48.7% of our consolidated revenues in the three and nine months ended September 30, 2012, respectively.

Total revenues from AT&T Corporation, a major provider of communication services for which we provide various customer support services over several distinct lines of AT&T businesses, were as follows (in thousands):

	Three Months Ended September 30,								Nine Months Ended September 30,
	2013				2012				2013				2012
	Amount		% of Revenues		Amount		% of Revenues		Amount		% of Revenues		Amount		% of Revenues
Americas	$	45,111		14.0%	$	36,024		12.8%	$	117,353		12.6%	$	95,664		11.6%
EMEA		881		0.3%		771		0.3%		2,624		0.3%		2,265		0.3%
	$	45,992		14.3%	$	36,795		13.1%	$	119,977		12.9%	$	97,929		11.9%

Total revenues from our next largest client, which was in the financial services vertical market, were as follows (in thousands):

	Three Months Ended September 30,								Nine Months Ended September 30,
	2013				2012				2013				2012
	Amount		% of Revenues		Amount		% of Revenues		Amount		% of Revenues		Amount		% of Revenues
Next largest client	$	17,733		5.5%	$	18,716		6.7%	$	53,734		5.8%	$	51,917		6.3%

We have multiple distinct contracts with AT&T spread across multiple lines of businesses, which expire between 2013 and 2015. We have historically renewed most of these contracts. However, there is no assurance that these contracts will be renewed, or if renewed, will be on terms as favorable as the existing contracts. Each line of business is governed by separate business terms, conditions and metrics. Each line of business also has a separate decision maker such that a loss of one line of business would not necessarily impact our relationship with the client and decision makers on other lines of business. The loss of (or the failure to retain a significant amount of business with) any of our key clients, including AT&T, could have a material adverse effect on our performance. Many of our contracts contain penalty provisions for failure to meet minimum service levels and are cancelable by the client at any time or on short notice. Also, clients may unilaterally reduce their use of our services under our contracts without penalty.

Business Outlook

For the twelve months ended December 31, 2013, we anticipate the following financial results:

— Revenues in the range of $1,258.0 million to $1,263.0 million;

— Effective tax rate of approximately 22%;

— Fully diluted share count of approximately 42.9 million;

— Diluted earnings per share of approximately $0.93 to $0.97; and

— Capital expenditures in the range of $64.0 million to $66.0 million

Not included in this guidance is the impact of any future acquisitions or share repurchase activities.

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Liquidity and Capital Resources

Our primary sources of liquidity are generally cash flows generated by operating activities and from available borrowings under our revolving credit facility. We utilize these capital resources to make capital expenditures associated primarily with our customer contact management services, invest in technology applications and tools to further develop our service offerings and for working capital and other general corporate purposes, including repurchase of our common stock in the open market and to fund acquisitions. In future periods, we intend similar uses of these funds.

On August 18, 2011, our Board authorized us to purchase up to 5.0 million shares of our outstanding common stock (the “2011 Share Repurchase Program”). During the nine months ended September 30, 2013, we repurchased 0.3 million common shares under the 2011 Share Repurchase Program at prices ranging from $15.61 to $16.99 per share for a total cost of $5.5 million. During the nine months ended September 30, 2012, we repurchased 0.5 million common shares under the 2011 Share Repurchase Program at prices ranging from $13.85 to $15.00 per share for a total cost of $7.9 million. As of September 30, 2013, a total of 3.4 million shares have been repurchased under the 2011 Share Repurchase Program. The shares are purchased, from time to time, through open market purchases or in negotiated private transactions, and the purchases are based on factors, including but not limited to, the stock price, management discretion and general market conditions. The 2011 Share Repurchase Program has no expiration date. We may make additional discretionary stock repurchases under this program in 2013.

During the nine months ended September 30, 2013, cash increased $50.5 million from operating activities as well as $32.0 million in proceeds from the issuance of long-term debt, $0.1 million from proceeds from grants, $0.1 million from proceeds from sale of property and equipment and $0.1 million from proceeds from issuance of stock. The increase in cash was partially offset by $45.6 million used for capital expenditures, $18.0 million to repay long-term debt, $5.5 million to repurchase common stock, a $0.3 million investment in restricted cash (principally lease security deposits) and $0.1 million to repurchase common stock for minimum tax withholding on equity awards, resulting in a $9.4 million increase in available cash (including the unfavorable effects of foreign currency exchange rates on cash of $3.9 million).

Net cash flows provided by operating activities for the nine months ended September 30, 2013 were $50.5 million, compared to $55.3 million for the comparable 2012 period. The $4.8 million decrease in net cash flows from operating activities was due to a net decrease of $19.1 million in cash flows from assets and liabilities, partially offset by an $11.1 million increase in net income and a $3.2 million increase in non-cash reconciling items such as depreciation, amortization, unrealized foreign currency transaction (gains) losses and deferred income taxes. The $19.1 million decrease in cash flows from assets and liabilities was principally a result of a $16.0 million increase in accounts receivable, a $4.0 million decrease in taxes payable and a $1.4 million increase in other assets, partially offset by a $1.5 million increase in deferred revenue and a $0.8 million increase in other liabilities. The increase in accounts receivable is primarily due to additional billings related to higher volumes within certain clients in the nine months ended September 30, 2013 over the comparable period in 2012.

We sold our operations in Spain (the “Spanish operations”) in March 2012. Cash flows from discontinued operations were as follows (in thousands):

	Nine Months Ended     September 30, 2012
Cash (used for) provided by operating activities of discontinued operations	$	(4,530)
Cash (used for) investing activities of discontinued operations		(8,887)

Cash (used for) operating activities of discontinued operations primarily represents the cash used by the Spanish operations during the nine months ended September 30, 2012. Cash (used for) investing activities of discontinued operations during the nine months ended September 30, 2012 primarily represents the cash divested upon the sale of the Spanish operations. The sale of the Spanish operations resulted in a loss of $10.7 million. We do not expect the absence of the cash flows from our discontinued operations in Spain to materially affect our future liquidity and capital resources.

Capital expenditures, which are generally funded by cash generated from operating activities, available cash balances and borrowings available under our credit facilities, were $45.6 million for the nine months ended September 30, 2013, compared to $26.4 million for the comparable period in 2012, an increase of $19.2 million. In 2013, we anticipate capital expenditures in the range of $64.0 million to $66.0 million, primarily for new seat additions principally in the Americas, maintenance and systems infrastructure.

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On May 3, 2012, we entered into a $245 million revolving credit facility (the “2012 Credit Agreement”). The 2012 Credit Agreement replaced our previous $75 million revolving credit facility dated February 2, 2010, as amended, which agreement was terminated simultaneous with entering into the 2012 Credit Agreement. The 2012 Credit Agreement is subject to certain borrowing limitations and includes certain customary financial and restrictive covenants. At September 30, 2013, we were in compliance with all loan requirements of the 2012 Credit Agreement and had $105.0 million of outstanding borrowings under this facility, with an average daily utilization of $110.4 million and $102.5 million for the three and nine months ended September 30, 2013, respectively, and $106.1 million for the period outstanding during both the three and nine months ended September 30, 2012. During the three and nine months ended September 30, 2013, the related interest expense, excluding amortization of deferred loan fees, under our credit agreements was $0.4 million and $1.1 million, respectively, which represented a weighted average interest rate of 1.5% and 1.5%, respectively. During the three and nine months ended September 30, 2012, the related interest expense, excluding amortization of deferred loan fees, under our credit agreements was $0.2 million and $0.2 million, respectively, which represented a weighted average interest rate of 1.6% and 1.6%, respectively.

The 2012 Credit Agreement includes a $184 million alternate-currency sub-facility, a $10 million swingline sub-facility and a $35 million letter of credit sub-facility, and may be used for general corporate purposes including acquisitions, share repurchases, working capital support and letters of credit, subject to certain limitations. We are not currently aware of any inability of our lenders to provide access to the full commitment of funds that exist under the 2012 Credit Agreement, if necessary. However, there can be no assurance that such facility will be available to us, even though it is a binding commitment of the financial institutions. The 2012 Credit Agreement will mature on May 2, 2017.

Borrowings under the 2012 Credit Agreement will bear interest at the rates set forth in the Credit Agreement. In addition, we are required to pay certain customary fees, including a commitment fee of 0.175%, which is due quarterly in arrears and calculated on the average unused amount of the 2012 Credit Agreement.

The 2012 Credit Agreement is guaranteed by all of our existing and future direct and indirect material U.S. subsidiaries and secured by a pledge of 100% of the non-voting and 65% of the voting capital stock of all of our direct foreign subsidiaries and those of the guarantors.

In April 2012, we received an assessment for the Canadian 2003-2006 audit for which we filed a Notice of Objection in July 2012 and paid a mandatory security deposit. Requests for Competent Authority Assistance were filed with both the Canadian Revenue Agency and the U.S. Internal Revenue Service for this audit cycle. We are still awaiting the final reassessment for the 2007-2009 audit, which will be appropriately challenged when received. In July 2013, we received another partial assessment for the Canadian 2007-2009 audit, resulting in our payment of an additional security deposit of $0.4 million. This payment increased the total amount on deposits for both audit periods to $15.1 million. These deposits are included in “Deferred charges and other assets” in the accompanying Condensed Consolidated Balance Sheets as of September 30, 2013 and December 31, 2012. Although the outcome of examinations by taxing authorities is always uncertain, we believe we are adequately reserved for these audits and that resolution is not expected to have a material impact on our financial condition and results of operations.

As of September 30, 2013, we had $196.7 million in cash and cash equivalents, of which approximately 95.2%, or $187.3 million, was held in international operations and is deemed to be indefinitely reinvested offshore. These funds may be subject to additional taxes if repatriated to the United States, including withholding tax applied by the country of origin and an incremental U.S. income tax, net of allowable foreign tax credits. There are circumstances where we may be unable to repatriate some of the cash and cash equivalents held by our international operations due to country restrictions. We do not intend nor currently foresee a need to repatriate these funds. We expect our current domestic cash levels and cash flows from operations to be adequate to meet our domestic anticipated working capital needs, including investment activities such as capital expenditures and debt repayment for the next twelve months and the foreseeable future. However, from time to time, we may borrow funds under our 2012 Credit Agreement as a result of the timing of our working capital needs, including capital expenditures. Additionally, we expect our current foreign cash levels and cash flows from foreign operations to be adequate to meet our foreign anticipated working capital needs, including investment activities such as capital expenditures for the next twelve months and the foreseeable future.

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If we should require more cash in the U.S. than is provided by our domestic operations for significant discretionary unforeseen activities such as acquisitions of businesses and share repurchases, we could elect to repatriate future foreign earnings and/or raise capital in the U.S through additional borrowings or debt/equity issuances. These alternatives could result in higher effective tax rates, interest expense and/or dilution of earnings. We have borrowed funds domestically and continue to have the ability to borrow additional funds domestically at reasonable interest rates.

Our cash resources could also be affected by various risks and uncertainties, including, but not limited to the risks described in our Annual Report on Form 10-K for the year ended December 31, 2012.

Off-Balance Sheet Arrangements and Other

At September 30, 2013, we did not have any material commercial commitments, including guarantees or standby repurchase obligations, or any relationships with unconsolidated entities or financial partnerships, including entities often referred to as structured finance or special purpose entities or variable interest entities, which would have been established for the purpose of facilitating off-balance sheet arrangements or other contractually narrow or limited purposes.

Contractual Obligations

The following table summarizes the material changes to our contractual cash obligations as of September 30, 2013, and the effect these obligations are expected to have on liquidity and cash flow in future periods (in thousands):

	Payments Due By Period
	Total		Less Than 1 Year		1 - 3 Years		3 - 5 Years		After 5 Years		Other
Operating leases(1)	$	21,320	$	1,232	$	10,355	$	5,677	$	4,056	$	-
Purchase obligations(2)		4,831		101		4,186		544		-		-
Long-term debt (3)		14,000		-		-		14,000		-		-
	$	40,151	$	1,333	$	14,541	$	20,221	$	4,056	$	-

⁽¹⁾  Amounts represent the expected cash payments under our operating leases.

⁽²⁾ Amounts represent the expected cash payments under our purchase obligations, which include agreements to purchase goods or services that are enforceable and legally binding on us and that specify all significant terms, including: fixed or minimum quantities to be purchased; fixed, minimum or variable price provisions; and the approximate timing of the transaction. Purchase obligations exclude agreements that are cancelable without penalty.

⁽³⁾  Amount represents additional borrowings under our revolving credit facility since December 31, 2012. (See Note 11 to the accompanying Condensed Consolidated Financial Statements.)

Except for the contractual obligations mentioned above, there have not been any material changes to the outstanding contractual obligations from the disclosure in our Annual Report on Form 10-K as of and for the year ended December 31, 2012 filed on March 1, 2013.

Critical Accounting Estimates

See “Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations” in our Annual Report and Form 10-K for the year ended December 31, 2012 filed on March 1, 2013 for a discussion of our critical accounting estimates.

There have been no material changes to our critical accounting estimates in 2013.

New Accounting Standards Not Yet Adopted

In March 2013, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2013-05 “Foreign Currency Matters (Topic 830) – Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity” (“ASU 2013-05”). The amendments in ASU 2013-05 indicates that a cumulative translation adjustment (“CTA”) is attached to the parent’s investment in a foreign entity and should be released in a manner consistent with the derecognition guidance on investments in entities. Thus, the entire amount of the CTA associated with the foreign entity would be released when there has been a sale of a subsidiary or group of net assets within a

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foreign entity and the sale represents the substantially complete liquidation of the investment in the foreign entity, a loss of a controlling financial interest in an investment in a foreign entity (i.e., the foreign entity is deconsolidated), or a step acquisition for a foreign entity (i.e., when an entity has changed from applying the equity method for an investment in a foreign entity to consolidating the foreign entity). ASU 2013-05 does not change the requirement to release a pro rata portion of the CTA of the foreign entity into earnings for a partial sale of an equity method investment in a foreign entity. The amendments in ASU 2013-05 are effective prospectively for fiscal years (and interim reporting periods within those years) beginning after December 15, 2013. The amendments should be applied prospectively to derecognition events occurring after the effective date. We do not expect the adoption of ASU 2013-05 to materially impact our financial condition, results of operations and cash flows.

In July 2013, the FASB issued ASU 2013-11 “Income Taxes (Topic 740) – Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists” (“ASU 2013-11”). The amendments in ASU 2013-11 indicate that an unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward if such settlement is required or expected in the event the uncertain tax position is disallowed. In situations where a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction or the tax law of the jurisdiction does not require, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. The amendments in ASU 2013-11 are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The amendments should be applied prospectively to all unrecognized tax benefits that exist at the effective date. Retrospective application is permitted. We do not expect the adoption of ASU 2013-11 to materially impact our financial condition, results of operations and cash flows.

Unless we need to clarify a point to readers, we will refrain from citing specific section references when discussing the application of accounting principles or addressing new or pending accounting rule changes.

U.S. Healthcare Reform Acts

In March 2010, the President of the United States signed into law comprehensive healthcare reform legislation under the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act (the “Acts”). The Acts contain provisions that could materially impact our healthcare costs in the future, thus adversely affecting our profitability. The Internal Revenue Service recently announced that the employer mandate provisions of the Acts will be delayed until 2015 and the promised additional guidance has yet to be issued. As a result of the delay, the Company’s cost to provide benefits to employees in 2014 will be comparable to our costs in 2013. Once the guidance is finalized, we will evaluate the potential impact of the Acts on our financial condition, results of operations and cash flows for 2015.

Item 3.  Quantitative and Qualitative Disclosures About Market Risk

Foreign Currency Risk

Our earnings and cash flows are subject to fluctuations due to changes in currency exchange rates. We are exposed to foreign currency exchange rate fluctuations when subsidiaries with functional currencies other than the U.S. Dollar (“USD”) are translated into our USD consolidated financial statements. As exchange rates vary, those results, when translated, may vary from expectations and adversely impact profitability. The cumulative translation effects for subsidiaries using functional currencies other than the U.S. Dollar are included in “Accumulated other comprehensive income (loss)” in shareholders’ equity. Movements in non-U.S. Dollar currency exchange rates may negatively or positively affect our competitive position, as exchange rate changes may affect business practices and/or pricing strategies of non-U.S. based competitors.

We employ a foreign currency risk management program that periodically utilizes derivative instruments to protect against unanticipated fluctuations in earnings and cash flows caused by volatility in foreign currency exchange (“FX”) rates. Option and forward derivative contracts are used to hedge intercompany receivables and payables, and other transactions initiated in the United States, that are denominated in a foreign currency. Additionally, we employ FX contracts to hedge net investments in foreign operations.

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We serve a number of U.S.-based clients using customer contact management center capacity in The Philippines, Canada and Costa Rica, which are within our Americas segment. Although the contracts with these clients are priced in USDs, a substantial portion of the costs incurred to render services under these contracts are denominated in Philippine Pesos (“PHP”), Canadian Dollars, and Costa Rican Colones (“CRC”), which represent FX exposures. Additionally, our EMEA segment services clients in Hungary and Romania where the contracts are priced in Euros (“EUR”), with a substantial portion of the costs incurred to render services under these contracts denominated in Hungarian Forints (“HUF”) and Romanian Leis (“RON”).

In order to hedge a portion of our anticipated cash flow requirements denominated in PHP, CRC, HUF and RON we had outstanding forward contracts and options as of September 30, 2013 with counterparties through December 2014 with notional amounts totaling $188.7 million. As of September 30, 2013, we had net total derivative liabilities associated with these contracts with a fair value of $1.3 million, which will settle within the next 15 months. If the USD was to weaken against the PHP and CRC and the EUR was to weaken against the HUF and RON by 10% from current period-end levels, we would incur a loss of approximately $16.4 million on the underlying exposures of the derivative instruments. However, this loss would be mitigated by corresponding gains on the underlying exposures.

We entered into forward exchange contracts with notional amounts totaling $32.7 million to hedge net investments in our foreign operations. The purpose of these derivative instruments is to protect against the risk that the net assets of certain foreign subsidiaries will be adversely affected by changes in exchange rates and economic exposures related to our foreign currency-based investments in these subsidiaries. As of September 30, 2013, the fair value of these derivatives was a net liability of $1.2 million. The potential loss in fair value at September 30, 2013, for these contracts resulting from a hypothetical 10% adverse change in the foreign currency exchange rates is approximately $3.4 million. However, this loss would be mitigated by corresponding gains on the underlying exposures.

We also entered into forward exchange contracts with notional amounts totaling $70.2 million that are not designated as hedges. The purpose of these derivative instruments is to protect against FX volatility pertaining to intercompany receivables and payables, and other assets and liabilities that are denominated in currencies other than our subsidiaries’ functional currencies. As of September 30, 2013, the fair value of these derivatives was a net asset of $0.8 million. The potential loss in fair value at September 30, 2013, for these contracts resulting from a hypothetical 10% adverse change in the foreign currency exchange rates is approximately $5.0 million. However, this loss would be mitigated by corresponding gains on the underlying exposures.

We evaluate the credit quality of potential counterparties to derivative transactions and only enter into contracts with those considered to have minimal credit risk. We periodically monitor changes to counterparty credit quality as well as our concentration of credit exposure to individual counterparties.

We do not use derivative financial instruments for speculative trading purposes, nor do we hedge our foreign currency exposure in a manner that entirely offsets the effects of changes in foreign exchange rates.

As a general rule, we do not use financial instruments to hedge local currency denominated operating expenses in countries where a natural hedge exists. For example, in many countries, revenue from the local currency services substantially offsets the local currency denominated operating expenses.

Interest Rate Risk

Our exposure to interest rate risk results from variable debt outstanding under our revolving credit facility. We pay interest on outstanding borrowings at interest rates that fluctuate based upon changes in various base rates. As of September 30, 2013, we had $105.0 million in borrowings outstanding under the revolving credit facility. Based on our level of variable rate debt outstanding during the three and nine months ended September 30, 2013, a one-point increase in the weighted average interest rate, which generally equals the LIBOR rate plus an applicable margin, would have had an impact of $0.3 million and $0.8 million, respectively, on our results of operations.

We have not historically used derivative instruments to manage exposure to changes in interest rates.

Fluctuations in Quarterly Results

For the year ended December 31, 2012, quarterly revenues as a percentage of total consolidated annual revenues were approximately 25%, 23%, 25% and 27%, respectively, for each of the respective quarters of the year. We have experienced and anticipate that in the future we will experience variations in quarterly revenues. The variations are due to the timing of new contracts and renewal of existing contracts, the timing and frequency of client spending for customer contact management services, non-U.S. currency fluctuations, and the seasonal pattern of customer contact management support and fulfillment services.

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Item 4.  Controls and Procedures

As of September 30, 2013, under the direction of our Chief Executive Officer and Chief Financial Officer, we evaluated the effectiveness of the design and operation of our disclosure controls and procedures, as defined in Rule 13a – 15(e) under the Securities Exchange Act of 1934, as amended. Our disclosure controls and procedures are designed to provide reasonable assurance that the information required to be disclosed in our SEC reports is recorded, processed, summarized and reported within the time period specified by the SEC’s rules and forms, and is accumulated and communicated to management, including our Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure. We concluded that, as of September 30, 2013, our disclosure controls and procedures were effective at the reasonable assurance level.

There were no changes in our internal controls over financial reporting during the quarter ended September 30, 2013 that have materially affected, or are reasonably likely to materially affect, our internal controls over financial reporting, except for the change discussed under “Change in Internal Control over Financial Reporting” below.

Change in Internal Control over Financial Reporting

We acquired Alpine on August 20, 2012. As of September 30, 2013, Alpine was fully integrated into our internal control over financial reporting structure.

Part II.  OTHER INFORMATION

Item 1.  Legal Proceedings

From time to time, we are involved in legal actions arising in the ordinary course of business. With respect to these matters, we believe that we have adequate legal defenses and/or provided adequate accruals for related costs such that the ultimate outcome will not have a material adverse effect on our future financial position or results of operations.

Item 1A.  Risk Factors

For risk factors, see Item 1A, “Risk Factors,” of our Annual Report on Form 10-K for the year ended December 31, 2012 filed on March 1, 2013.

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Item 2.  Unregistered Sales of Equity Securities and Use of Proceeds

Below is a summary of stock repurchases for the three months ended September 30, 2013 (in thousands, except average price per share). See Note 14, Earnings Per Share, of “Notes to Condensed Consolidated Financial Statements” for information regarding our stock repurchase program.

Period	Total Number of Shares Purchased (1)		Average Price Paid Per Share		Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs		Maximum Number of Shares That May Yet Be Purchased Under Plans or Programs
July 1, 2013 - July 31, 2013		-	$	-		-		1,697
August 1, 2013 - August 31, 2013		26	$	16.97		26		1,672
September 1, 2013 - September 30, 2013		43	$	16.96		43		1,629
Total		69				69		1,629

⁽¹⁾  All shares purchased as part of the repurchase plan publicly announced on August 18, 2011. Total number of shares approved for repurchase under the 2011 Repurchase Plan was 5.0 million with no expiration date. All of the shares available under the repurchase plan publicly announced on August 5, 2002 have been repurchased.

Item 3.  Defaults Upon Senior Securities

None.

Item 4.  Mine Safety Disclosures

Not Applicable.

Item 5.  Other Information

None.

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Item 6.  Exhibits

The following documents are filed as an exhibit to this Report:

15	Awareness letter.
31.1	Certification of Chief Executive Officer, pursuant to Rule 13a-14(a).
31.2	Certification of Chief Financial Officer, pursuant to Rule 13a-14(a).
32.1	Certification of Chief Executive Officer, pursuant to 18 U.S.C. §1350.
32.2	Certification of Chief Financial Officer, pursuant to 18 U.S.C. §1350.
101.INS	XBRL Instance Document
101.SCH	XBRL Taxonomy Extension Schema Document
101.CAL	XBRL Taxonomy Extension Calculation Linkbase Document
101.LAB	XBRL Taxonomy Extension Label Linkbase Document
101.PRE	XBRL Taxonomy Extension Presentation Linkbase Document
101.DEF	XBRL Taxonomy Extension Definition Linkbase Document

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SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

	SYKES ENTERPRISES, INCORPORATED
	(Registrant)
Date: November 5, 2013	By:    /s/ W. Michael Kipphut
	W. Michael Kipphut Executive Vice President and Chief Financial Officer (Principal Financial and Accounting Officer)

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EXHIBIT INDEX

Exhibit Number
15	Awareness letter.
31.1	Certification of Chief Executive Officer, pursuant to Rule 13a-14(a).
31.2	Certification of Chief Financial Officer, pursuant to Rule 13a-14(a).
32.1	Certification of Chief Executive Officer, pursuant to 18 U.S.C. §1350.
32.2	Certification of Chief Financial Officer, pursuant to 18 U.S.C. §1350.
101.INS	XBRL Instance Document
101.SCH	XBRL Taxonomy Extension Schema Document
101.CAL	XBRL Taxonomy Extension Calculation Linkbase Document
101.LAB	XBRL Taxonomy Extension Label Linkbase Document
101.PRE	XBRL Taxonomy Extension Presentation Linkbase Document
101.DEF	XBRL Taxonomy Extension Definition Linkbase Document

62

EX-15

Exhibit 15

November 5, 2013

Sykes Enterprises, Incorporated

400 North Ashley Drive

Tampa, FL 33602

We have reviewed, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the unaudited interim financial information of Sykes Enterprises, Incorporated and subsidiaries for the periods ended September 30, 2013, and 2012 as indicated in our report dated November 5, 2013; because we did not perform an audit, we expressed no opinion on that information.

We are aware that our report referred to above, which is included in your Quarterly Report on Form 10-Q for the quarter ended September 30, 2013, is incorporated by reference in Registration Statement Nos. 333-23681, 333-76629, 333-88359, 333-73260, 333-125178 and 333-178670 on Form S-8.

We also are aware that the aforementioned report, pursuant to Rule 436(c) under the Securities Act of 1933, is not considered a part of the Registration Statement prepared or certified by an accountant or a report prepared or certified by an accountant within the meaning of Sections 7 and 11 of that Act.

/s/ Deloitte & Touche LLP

Certified Public Accountants

Tampa, Florida

EX-31.1

EXHIBIT 31.1

CERTIFICATION OF CHIEF EXECUTIVE OFFICER

PURSUANT TO RULE 13a-14(a)

I, Charles E. Sykes, certify that:

1. I have reviewed this quarterly report on Form 10-Q of Sykes Enterprises, Incorporated;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the company as of, and for, the periods presented in this report;

4. The company’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the company and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the company, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c) Evaluated the effectiveness of the company’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) Disclosed in this report any change in the company’s internal control over financial reporting that occurred during the company’s most recent fiscal quarter (the company’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the company’s internal control over financial reporting; and

5. The company’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the company’s auditors and the audit committee of the company’s board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the company’s ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the company’s internal control over financial reporting.

Date: November 5, 2013

/s/ Charles E. Sykes

Charles E. Sykes, President, Chief Executive Officer and Director

EX-31.2

EXHIBIT 31.2

CERTIFICATION OF CHIEF FINANCIAL OFFICER

PURSUANT TO RULE 13a-14(a)

I, W. Michael Kipphut, certify that:

1. I have reviewed this quarterly report on Form 10-Q of Sykes Enterprises, Incorporated;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the company as of, and for, the periods presented in this report;

4. The company’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the company and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the company, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c) Evaluated the effectiveness of the company’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) Disclosed in this report any change in the company’s internal control over financial reporting that occurred during the company’s most recent fiscal quarter (the company’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the company’s internal control over financial reporting; and

5. The company’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the company’s auditors and the audit committee of the company’s board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the company’s ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the company’s internal control over financial reporting.

Date: November 5, 2013

/s/ W. Michael Kipphut

W. Michael Kipphut, Executive Vice President and Chief Financial Officer

EX-32.1

EXHIBIT 32.1

CERTIFICATION OF CHIEF EXECUTIVE OFFICER

PURSUANT TO 18 U.S.C. SECTION 1350

In connection with the Quarterly Report of Sykes Enterprises, Incorporated (the “Company”) on Form 10-Q for the period ended September 30, 2013 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Charles E. Sykes, President and Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350:

(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: November 5, 2013	By:	/s/ Charles E. Sykes
		Charles E. Sykes
		President and Chief Executive Officer and Director

A signed original of this written statement required by Section 906 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

EX-32.2

EXHIBIT 32.2

CERTIFICATION OF CHIEF FINANCIAL OFFICER

PURSUANT TO 18 U.S.C. SECTION 1350

In connection with the Quarterly Report of Sykes Enterprises, Incorporated (the “Company”) on Form 10-Q for the period ended September 30, 2013 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, W. Michael Kipphut, Executive Vice President and Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350:

(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: November 5, 2013	By:	/s/  W. Michael Kipphut
		W. Michael Kipphut Executive Vice President and Chief Financial Officer (Principal Financial and Accounting Officer)

A signed original of this written statement required by Section 906 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

XML

Defined Benefit Pension Plan and Postretirement Benefits - Net Periodic Benefit Cost for Pension Plans (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Defined Benefit Plan Accumulated Other Comprehensive Income Before Tax [Abstract]
Service cost	$ 85	$ 94	$ 252	$ 280
Interest cost	28	30	84	90
Recognized actuarial (gains)	(15)	(11)	(45)	(35)
Net periodic benefit cost	$ 98	$ 113	$ 291	$ 335

XML

Accumulated Other Comprehensive Income (Loss) - Components of Accumulated Other Comprehensive Income (Loss) (Detail) (USD $) In Thousands, unless otherwise specified	9 Months Ended	12 Months Ended	9 Months Ended	12 Months Ended	9 Months Ended		9 Months Ended	12 Months Ended	9 Months Ended	12 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013 Foreign Currency Translation Gain (Loss) [Member]	Dec. 31, 2012 Foreign Currency Translation Gain (Loss) [Member]	Sep. 30, 2013 Unrealized Gain (Loss) on Net Investment Hedge [Member]	Dec. 31, 2011 Unrealized Gain (Loss) on Net Investment Hedge [Member]	Sep. 30, 2013 Unrealized Actuarial Gain (Loss) Related to Pension Liability [Member]	Dec. 31, 2012 Unrealized Actuarial Gain (Loss) Related to Pension Liability [Member]	Sep. 30, 2013 Unrealized Gain (Loss) on Cash Flow Hedging Instruments [Member]	Dec. 31, 2012 Unrealized Gain (Loss) on Cash Flow Hedging Instruments [Member]	Sep. 30, 2013 Unrealized Gain (Loss) on Post Retirement Obligation [Member]	Dec. 31, 2012 Unrealized Gain (Loss) on Post Retirement Obligation [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance, accumulated other comprehensive income (loss)	$ 14,856	$ 4,436	$ 16,083	$ 5,995	$ (2,565)	$ (2,565)	$ 1,413	$ 985	$ (570)	$ (438)	$ 495	$ 459
Pre-tax amount	(5,832)	14,524	(3,002)	9,516	(1,191)			499	(1,499)	4,417	(140)	92
Tax (provision) benefit	801	(396)			417			(90)	384	(306)
Reclassification of (gain) loss to net income	(306)	(3,708)		570			(45)	(48)	(217)	(4,174)	(44)	(56)
Foreign currency translation			97	2			(78)	67	(19)	(69)
Ending balance, accumulated other comprehensive income (loss)	$ 9,519	$ 14,856	$ 13,178	$ 16,083	$ (3,339)	$ (2,565)	$ 1,290	$ 1,413	$ (1,921)	$ (570)	$ 311	$ 495

XML

Income Taxes - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012	Sep. 30, 2013 Canada [Member]	Jul. 31, 2013 Canada [Member]
Income Taxes [Line Items]
Effective rate of tax	24.40%	(3.90%)	21.30%	11.80%
Statutory federal income tax rate	35.00%		35.00%
Unrecognized tax benefits	$ 15.6		$ 15.6		$ 16.9
Decrease in unrecognized tax benefits			1.3
Withholding taxes related to offshore cash movements			2.6
Amount of mandatory security deposit paid							0.4
Total amount of security deposits paid						$ 15.1

XML

Stock-Based Compensation - Summary of Assumptions Used to Estimate Fair Value (Detail) (Stock Appreciation Rights (SARs) [Member])	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Stock Appreciation Rights (SARs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility	45.20%	47.10%
Weighted-average volatility	45.20%	47.10%
Expected dividend rate	0.00%	0.00%
Expected term (in years)	5 years	4 years 8 months 12 days
Risk-free rate	0.80%	0.80%

XML

Stock Based Compensation - Summary of Weighted Average Grant-Date Fair Value of Common Stock Units and Share Awards Granted and Total Fair Value of Common Stock Units and Share Awards Vested (Detail) (Nonvested Common Stock Share Awards [Member], USD $) In Thousands, except Per Share data, unless otherwise specified	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Nonvested Common Stock Share Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Shares	37	42
Weighted average grant-date fair value	$ 16.01	$ 16.15
Fair value of vested	$ 519	$ 551

XML

Deferred Grants

9 Months Ended

Sep. 30, 2013

Text Block [Abstract]

Deferred Grants

Note 10. Deferred Grants

The components of deferred grants consist of the following (in thousands):

	September 30, 2013		December 31, 2012
Property grants	$	6,565	$	7,270
Employment grants		475		337
Total long-term deferred grants (1)	$	7,040	$	7,607

⁽¹⁾     Included in “Deferred grants” in the accompanying Condensed Consolidated Balance Sheets.

Amortization of the Company’s property grants included as a reduction to “Depreciation, net” and amortization of the Company’s employment grants are primarily included as a reduction to “Direct salaries and related costs” in the accompanying Condensed Consolidated Statements of Operations consist of the following (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2013		2012		2013		2012
Amortization of property grants	$	253	$	235	$	758	$	705
Amortization of employment grants		33		17		101		89
	$	286	$	252	$	859	$	794

XML

Acquisition of Alpine Access, Inc - Merger and Integration Costs (Detail) (Alpine Access, Inc [Member], USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Transaction and integration costs:
Total merger and integration costs	$ 70	$ 3,742	$ 2,114	$ 3,792
Direct Salaries and Related Costs [Member]
Severance costs:
Severance costs	(7)		526
General and Administrative [Member]
Severance costs:
Severance costs	4	697	1,144	697
Transaction and integration costs:
Transaction and integration costs	73	3,045	444	3,095
Americas [Member] | Direct Salaries and Related Costs [Member]
Severance costs:
Severance costs	(7)		526
Americas [Member] | General and Administrative [Member]
Severance costs:
Severance costs	4	320	985	320
Corporate [Member] | General and Administrative [Member]
Severance costs:
Severance costs		377	159	377
Transaction and integration costs:
Transaction and integration costs	$ 73	$ 3,045	$ 444	$ 3,095

XML

Condensed Consolidated Statements of Operations (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Statement [Abstract]
Revenues	$ 322,143	$ 280,526	$ 928,122	$ 823,426
Operating expenses:
Direct salaries and related costs	215,001	183,628	628,848	536,758
General and administrative	73,987	75,747	222,967	217,653
Depreciation, net	10,677	9,583	30,863	30,033
Amortization of intangibles	3,699	2,774	11,171	6,644
Impairment of long-lived assets		122		271
Total operating expenses	303,364	271,854	893,849	791,359
Income from continuing operations	18,779	8,672	34,273	32,067
Other income (expense):
Interest income	216	297	648	1,015
Interest (expense)	(630)	(421)	(1,716)	(1,049)
Other income (expense)	356	(715)	142	(1,804)
Total other income (expense)	(58)	(839)	(926)	(1,838)
Income from continuing operations before income taxes	18,721	7,833	33,347	30,229
Income taxes	4,575	(309)	7,087	3,569
Income from continuing operations, net of taxes	14,146	8,142	26,260	26,660
(Loss) from discontinued operations, net of taxes				(820)
(Loss) on sale of discontinued operations, net of taxes				(10,707)
Net income	$ 14,146	$ 8,142	$ 26,260	$ 15,133
Basic:
Continuing operations	$ 0.33	$ 0.19	$ 0.61	$ 0.62
Discontinued operations				$ (0.27)
Net income (loss) per common share	$ 0.33	$ 0.19	$ 0.61	$ 0.35
Diluted:
Continuing operations	$ 0.33	$ 0.19	$ 0.61	$ 0.62
Discontinued operations				$ (0.27)
Net income (loss) per common share	$ 0.33	$ 0.19	$ 0.61	$ 0.35
Weighted average common shares outstanding:
Basic	42,785	43,014	42,918	43,130
Diluted	42,836	43,031	42,948	43,179

XML

Discontinued Operations

9 Months Ended

Sep. 30, 2013

Discontinued Operations And Disposal Groups [Abstract]

Discontinued Operations

Note 3. Discontinued Operations

In November 2011, the Finance Committee of the Board of Directors of the Company approved a plan to sell its Spanish operations, which were operated through its Spanish subsidiary, Sykes Enterprises, Incorporated S.L. (“Sykes Spain”). Sykes Spain operated customer contact management centers, with annual revenues of approximately $39.3 million in 2011, providing contact center services through a total of three customer contact management centers in Spain to clients in Spain. The decision to sell the Spanish operations was made in 2011 after management completed a strategic review of the Spanish market and determined the operations were no longer consistent with the Company’s strategic direction.

On March 29, 2012, Sykes Spain entered into the asset purchase agreement, by and between Sykes Spain and Iberphone, S.A.U., and pursuant thereto, on March 29, 2012, Sykes Spain sold the fixed assets located in Ponferrada, Spain, which were previously written down to zero, cash of $4.1 million, and certain contracts and licenses relating to the business of Sykes Spain, to Iberphone, S.A.U. Under the asset purchase agreement, Ponferrada, Spain employees were transferred to Iberphone S.A.U. which assumed certain payroll liabilities in the approximate amount of $1.7 million, and paid a nominal purchase price for the assets.

On March 30, 2012, the Company entered into a stock purchase agreement with a former member of Sykes Spain’s management, and pursuant thereto, on March 30, 2012, the Company sold all of the shares of capital stock of Sykes Spain to the purchaser for a nominal price. Pursuant to the stock purchase agreement, immediately prior to closing, the Company made a cash capital contribution of $8.6 million to Sykes Spain to cover a portion of Sykes Spain’s liabilities and to fund the $4.1 million of cash transferred and sold pursuant to the asset purchase agreement with Iberphone, S.A.U. discussed above. As this was a stock transaction, the Company anticipates no future obligation with regard to Sykes Spain and there are no material post-closing obligations.

The Company reflected the operating results related to the Spanish operations as discontinued operations in the accompanying Condensed Consolidated Statements of Operations for the nine months ended September 30, 2012. Cash flows from discontinued operations are included in the accompanying Condensed Consolidated Statements of Cash Flows for the nine months ended September 30, 2012. This business was historically reported by the Company as part of the EMEA segment.

The results of the Spanish operations included in discontinued operations were as follows (none in the comparable periods in 2013) (in thousands):

	Three Months Ended  September 30, 2012		Nine Months Ended    September 30, 2012
Revenues	$	-	$	10,102
(Loss) from discontinued operations before income taxes	$	-	$	(820)
Income taxes (1)		-		-
(Loss) from discontinued operations, net of taxes	$	-	$	(820)
(Loss) on sale of discontinued operations before income taxes	$	-	$	(10,707)
Income taxes (1)		-		-
(Loss) on sale of discontinued operations, net of taxes	$	-	$	(10,707)

⁽¹⁾  There were no income taxes as any tax benefit from the losses would be offset by a valuation allowance.

XML

Stock-Based Compensation

9 Months Ended

Sep. 30, 2013

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Stock-Based Compensation

Note 17. Stock-Based Compensation

The Company’s stock-based compensation plans include the 2011 Equity Incentive Plan, the 2004 Non-Employee Director Fee Plan and the Deferred Compensation Plan. The following table summarizes the stock-based compensation expense (primarily in the Americas), income tax benefits related to the stock-based compensation and excess tax benefits (deficiencies) (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2013		2012		2013		2012
Stock-based compensation (expense) (1)	$	(1,391)	$	(1,250)	$	(3,581)	$	(3,111)
Income tax benefit (2)		486		438		1,253		1,089
Excess tax benefit (deficiency) from stock-based compensation (3)		-		-		(34)		(278)

⁽¹⁾  Included in “General and administrative” costs in the accompanying Condensed Consolidated Statements of Operations.

⁽²⁾  Included in “Income taxes” in the accompanying Condensed Consolidated Statements of Operations.

⁽³⁾  Included in “Additional paid-in capital” in the accompanying Condensed Consolidated Statements of Changes in Shareholder’s Equity.

There were no capitalized stock-based compensation costs as of September 30, 2013 and December 31, 2012.

2011 Equity Incentive Plan — The Company’s Board of Directors (the “Board”) adopted the Sykes Enterprises, Incorporated 2011 Equity Incentive Plan (the “2011 Plan”) on March 23, 2011, as amended on May 11, 2011 to reduce the number of shares of common stock available to 4.0 million shares. The 2011 Plan was approved by the shareholders at the May 2011 annual shareholders meeting. The 2011 Plan replaced and superseded the Company’s 2001 Equity Incentive Plan (the “2001 Plan”), which expired on March 14, 2011. The outstanding awards granted under the 2001 Plan will remain in effect until their exercise, expiration or termination. The 2011 Plan permits the grant of restricted stock, stock appreciation rights, stock options and other stock-based awards to certain employees of the Company, and certain non-employees who provide services to the Company, in order to encourage them to remain in the employment of or to faithfully provide services to the Company and to increase their interest in the Company’s success.

Stock Appreciation Rights – Stock appreciation rights (“SARs”) represent the right to receive, without payment to the Company, a certain number of shares of common stock, as determined by the Compensation and Human Resource Development Committee, equal to the amount by which the fair market value of a share of common stock at the time of exercise exceeds the grant price. The SARs are granted at the fair market value of the Company’s common stock on the date of the grant and vest one-third on each of the first three anniversaries of the date of grant, provided the participant is employed by the Company on such date. The SARs have a term of 10 years from the date of grant. The fair value of each SAR is estimated on the date of grant using the Black-Scholes valuation model that uses various assumptions.

The following table summarizes the assumptions used to estimate the fair value of SARs granted:

	Nine Months Ended September 30,
	2013		2012
Expected volatility		45.2%		47.1%
Weighted-average volatility		45.2%		47.1%
Expected dividend rate		0.0%		0.0%
Expected term (in years)		5.0		4.7
Risk-free rate		0.8%		0.8%

The following table summarizes SARs activity as of September 30, 2013 and for the nine months then ended:

Stock Appreciation Rights	Shares (000s)		Weighted  Average Exercise Price		Weighted Average Remaining Contractual   Term (in years)		Aggregate   Intrinsic Value     (000s)
Outstanding at January 1, 2013		865	$	-
Granted		318	$	-
Exercised		-	$	-
Forfeited or expired		-	$	-
Outstanding at September 30, 2013		1,183	$	-		7.3	$	1,558
Vested or expected to vest at September 30, 2013		1,183	$	-		7.3	$	1,558
Exercisable at September 30, 2013		648	$	-		5.9	$	307

The following table summarizes information regarding SARs granted and exercised (in thousands, except per SAR amounts):

	Nine Months Ended September 30,
	2013		2012
Number of SARs granted		318		259
Weighted average grant-date fair value per SAR	$	6.08	$	5.97
Intrinsic value of SARs exercised	$	-	$	-
Fair value of SARs vested	$	1,298	$	1,388

The following table summarizes nonvested SARs activity as of September 30, 2013 and for the nine months then ended:

Nonvested Stock Appreciation Rights	Shares (000s)		Weighted Average Grant-   Date Fair Value
Nonvested at January 1, 2013		395	$	6.74
Granted		318	$	6.08
Vested		(178)	$	7.28
Forfeited or expired		-	$	-
Nonvested at September 30, 2013		535	$	6.17

As of September 30, 2013, there was $2.5 million of total unrecognized compensation cost, net of estimated forfeitures, related to nonvested SARs granted under the 2011 Plan and 2001 Plan. This cost is expected to be recognized over a weighted average period of 1.4 years.

Restricted Shares – The Company’s Board has approved in the past, and may approve in the future, awards of performance and employment-based restricted shares (“restricted shares”) for eligible participants. In some instances, where the issuance of restricted shares has adverse tax consequences to the recipient, the Board will instead issue restricted stock units (“RSUs”). The restricted shares are shares of the Company’s common stock (or in the case of RSUs, represent an equivalent number of shares of the Company’s common stock) which are issued to the participant subject to (a) restrictions on transfer for a period of time and (b) forfeiture under certain conditions. The performance goals, including revenue growth and income from operations targets, provide a range of vesting possibilities from 0% to 100% and will be measured at the end of the performance period. If the performance conditions are met for the performance period, the shares will vest and all restrictions on the transfer of the restricted shares will lapse (or in the case of RSUs, an equivalent number of shares of the Company’s common stock will be issued to the recipient). The Company recognizes compensation cost, net of estimated forfeitures, based on the fair value (which approximates the current market price) of the restricted shares (and RSUs) on the date of grant ratably over the requisite service period based on the probability of achieving the performance goals.

Changes in the probability of achieving the performance goals from period to period will result in corresponding changes in compensation expense. The employment-based restricted shares currently outstanding vest one-third on each of the first three anniversaries of the date of grant, provided the participant is employed by the Company on such date.

The following table summarizes nonvested restricted shares/RSUs activity as of September 30, 2013 and for the nine months then ended:

Nonvested Restricted Shares and RSUs	Shares (000s)		Weighted Average Grant-  Date Fair Value
Nonvested at January 1, 2013		872	$	18.25
Granted		706	$	15.25
Vested		(20)	$	18.11
Forfeited or expired		(191)	$	23.55
Nonvested at September 30, 2013		1,367	$	15.96

The following table summarizes information regarding restricted shares/RSUs granted and vested (in thousands, except per restricted share/RSU amounts):

	Nine Months Ended September 30,
	2013		2012
Number of restricted shares/RSUs granted		706		420
Weighted average grant-date fair value per restricted share/RSU	$	15.25	$	15.21
Fair value of restricted shares/RSUs vested	$	366	$	3,845

As of September 30, 2013, based on the probability of achieving the performance goals, there was $19.7 million of total unrecognized compensation cost, net of estimated forfeitures, related to nonvested restricted shares/RSUs granted under the 2011 Plan and 2001 Plan. This cost is expected to be recognized over a weighted average period of 1.6 years.

2004 Non-Employee Director Fee Plan — The Company’s 2004 Non-Employee Director Fee Plan (the “2004 Fee Plan”), as amended on May 17, 2012, provides that all new non-employee directors joining the Board will receive an initial grant of shares of common stock on the date the new director is elected or appointed, the number of which will be determined by dividing $60,000 by the closing price of the Company’s common stock on the trading day immediately preceding the date a new director is elected or appointed, rounded to the nearest whole number of shares. The initial grant of shares vests in twelve equal quarterly installments, one-twelfth on the date of grant and an additional one-twelfth on each successive third monthly anniversary of the date of grant. The award lapses with respect to all unvested shares in the event the non-employee director ceases to be a director of the Company, and any unvested shares are forfeited.

The 2004 Fee Plan also provides that each non-employee director will receive, on the day after the annual shareholders meeting, an annual retainer for service as a non-employee director (the “Annual Retainer”). Prior to May 17, 2012, the Annual Retainer was $95,000, of which $50,000 was payable in cash, and the remainder was paid in stock. The annual grant of cash vests in four equal quarterly installments, one-fourth on the day following the annual meeting of shareholders, and an additional one-fourth on each successive third monthly anniversary of the date of grant. The annual grant of shares paid to non-employee directors prior to May 17, 2012 vests in eight equal quarterly installments, one-eighth on the day following the annual meeting of shareholders, and an additional one-eighth on each successive third monthly anniversary of the date of grant. On May 17, 2012, upon the recommendation of the Compensation and Human Resource Development Committee, the Board adopted the Fifth Amended and Restated Non-Employee Director Fee Plan (the “Amendment”), which increased the common stock component of the Annual Retainer by $30,000, resulting in a total Annual Retainer of $125,000, of which $50,000 is payable in cash and the remainder paid in stock. In addition, the Amendment also changed the vesting period for the annual equity award, from a two-year vesting period, to a one-year vesting period (consisting of four equal quarterly installments, one-fourth on the date of grant and an additional one-fourth on each successive third monthly anniversary of the date of grant). The award lapses with respect to all unpaid cash and unvested shares in the event the non-employee director ceases to be a director of the Company, and any unvested shares and unpaid cash are forfeited.

In addition to the Annual Retainer award, the 2004 Fee Plan also provides for any non-employee Chairman of the Board to receive an additional annual cash award of $100,000, and each non-employee director serving on a committee of the Board to receive an additional annual cash award. The additional annual cash award for the Chairperson of the Audit Committee is $20,000 and Audit Committee members’ are entitled to an annual cash award of $10,000. Prior to May 20, 2011, the annual cash awards for the Chairpersons of the Compensation and Human Resource Development Committee, Finance Committee and Nominating and Corporate Governance Committee were $12,500 and the members of such committees were entitled to an annual cash award of $7,500. On May 20, 2011, the Board increased the additional annual cash award to the Chairperson of the Compensation and Human Resource Development Committee to $15,000. All other additional cash awards remained unchanged.

The Board may pay additional cash compensation to any non-employee director for services on behalf of the Board over and above those typically expected of directors, including but not limited to service on a special committee of the Board.

The following table summarizes nonvested common stock share award activity as of September 30, 2013 and for the nine months then ended:

Nonvested Common Stock Share Awards	Shares (000s)		Weighted   Average Grant-   Date Fair Value
Nonvested at January 1, 2013		13	$	17.18
Granted		37	$	16.01
Vested		(31)	$	16.48
Forfeited or expired		-	$	-
Nonvested at September 30, 2013		19	$	16.01

The following table summarizes information regarding common stock share awards granted and vested (in thousands, except per share award amounts):

	Nine Months Ended September  30,
	2013		2012
Number of share awards granted		37		42
Weighted average grant-date fair value per share award	$	16.01	$	16.15
Fair value of share awards vested	$	519	$	551

As of September 30, 2013, there was $0.2 million of total unrecognized compensation cost, net of estimated forfeitures, related to nonvested common stock share awards granted under the 2004 Fee Plan. This cost is expected to be recognized over a weighted average period of 0.3 years.

Deferred Compensation Plan — The Board adopted the Sykes Enterprises, Incorporated non-qualified Deferred Compensation Plan (the “Deferred Compensation Plan”) on December 17, 1998 and amended on March 29, 2006 and May 23, 2006. The Deferred Compensation Plan, which was not shareholder-approved, provides certain eligible employees the ability to defer any portion of their compensation until the participant’s retirement, termination, disability or death, or a change in control of the Company. Using the Company’s common stock, the Company matches 50% of the amounts deferred by certain senior management participants on a quarterly basis up to a total of $12,000 per year for the president, executive vice presidents and senior vice presidents and $7,500 per year for vice presidents (participants below the level of vice president are not eligible to receive matching contributions from the Company). Matching contributions and the associated earnings vest over a seven year service period. Deferred compensation amounts used to pay benefits, which are held in a rabbi trust, include investments in various mutual funds and shares of the Company’s common stock (see Note 8, Investments Held in Rabbi Trust). As of September 30, 2013 and December 31, 2012, liabilities of $5.8 million and $5.3 million, respectively, of the Deferred Compensation Plan were recorded in “Accrued employee compensation and benefits” in the accompanying Condensed Consolidated Balance Sheets.

Additionally, the Company’s common stock match associated with the Deferred Compensation Plan, with a carrying value of approximately $1.6 million and $1.4 million at September 30, 2013 and December 31, 2012, respectively, is included in “Treasury stock” in the accompanying Condensed Consolidated Balance Sheets.

The following table summarizes nonvested common stock activity as of September 30, 2013 and for the nine months then ended:

Nonvested Common Stock	Shares (000s)		Weighted   Average Grant-   Date Fair Value
Nonvested at January 1, 2013		8	$	16.98
Granted		12	$	16.30
Vested		(14)	$	16.56
Forfeited or expired		-	$	-
Nonvested at September 30, 2013		6	$	16.56

The following table summarizes information regarding shares of common stock granted and vested (in thousands, except per common stock amounts):

	Nine Months Ended September 30,
	2013		2012
Number of shares of common stock granted		12		13
Weighted average grant-date fair value per common stock	$	16.30	$	15.28
Fair value of common stock vested	$	241	$	178
Cash used to settle the obligation	$	1,014	$	263

As of September 30, 2013, there was $0.1 million of total unrecognized compensation cost, net of estimated forfeitures, related to nonvested common stock granted under the Deferred Compensation Plan. This cost is expected to be recognized over a weighted average period of 2.8 years.

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Financial Derivatives - Effect of Company's Derivative Instruments (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) Recognized in AOCI on Derivatives (Effective Portion)	$ (1,082)	$ 127	$ (2,790)	$ 4,090
Gain (Loss) Reclassified From Accumulated AOCI Into "Revenues" (Effective Portion)	(795)	1,631	4	2,290
Gain (Loss) Recognized in "Revenues" on Derivatives (Ineffective Portion)	125		100	17
Derivatives Designated as Cash Flow Hedging Instruments under ASC 815 [Member] | Foreign Currency Forward Contracts [Member] | Option Contracts [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) Recognized in AOCI on Derivatives (Effective Portion)	145	127	(1,599)	4,090
Gain (Loss) Reclassified From Accumulated AOCI Into "Revenues" (Effective Portion)	(795)	1,631	4	2,290
Gain (Loss) Recognized in "Revenues" on Derivatives (Ineffective Portion)	125		100	17
Derivatives Designated as Net Investment Hedging Instruments under ASC 815 [Member] | Foreign Currency Forward Contracts [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) Recognized in AOCI on Derivatives (Effective Portion)	(1,227)		(1,191)
Gain (Loss) Reclassified From Accumulated AOCI Into "Revenues" (Effective Portion)
Gain (Loss) Recognized in "Revenues" on Derivatives (Ineffective Portion)
Derivatives Not Designated as Hedging Instruments under ASC 815 [Member] | Foreign Currency Forward Contracts [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) Recognized in "Other income and (expense)" on Derivatives	$ 546	$ (849)	$ 2,776	$ (1,046)

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Costs Associated with Exit or Disposal Activities - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended				9 Months Ended		9 Months Ended	12 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013 Americas [Member] Fourth Quarter 2011 Exit Plan [Member] Seat Employees	Dec. 31, 2012 Americas [Member] Fourth Quarter 2011 Exit Plan [Member]	Sep. 30, 2013 Americas [Member] Third Quarter 2010 Exit Plan [Member] Facility	Dec. 31, 2012 Americas [Member] Third Quarter 2010 Exit Plan [Member]	Sep. 30, 2013 EMEA [Member] Fourth Quarter 2011 Exit Plan [Member] Seat Employees	Dec. 31, 2011 EMEA [Member] Fourth Quarter 2011 Exit Plan [Member]	Dec. 31, 2012 EMEA [Member] Fourth Quarter 2011 Exit Plan [Member]	Sep. 30, 2013 EMEA [Member] Fourth Quarter 2011 Exit Plan [Member] Direct Salaries and Related Costs [Member]	Sep. 30, 2013 EMEA [Member] Fourth Quarter 2011 Exit Plan [Member] General and Administrative [Member]	Sep. 30, 2013 EMEA [Member] Fourth Quarter 2010 Exit Plan [Member]	Dec. 31, 2012 EMEA [Member] Fourth Quarter 2010 Exit Plan [Member]
Restructuring Cost and Reserve [Line Items]
Estimated seat rationalization associated with exit or disposal activities					900				900
Estimated employee rationalization associated with exit or disposal activities					300				500
Estimated total costs, some of which may have already been incurred, under the restructuring plan					$ 1,900,000	$ 1,900,000	$ 10,500,000	$ 10,500,000	$ 6,700,000		$ 6,700,000			$ 2,200,000	$ 2,200,000
Impairment of long-lived assets		122,000		271,000	500,000		3,800,000		500,000					200,000
Estimated facility-related, program transfer, severance-related and other costs					1,400,000				6,200,000
Cash payment related to restructuring plan					800,000		4,700,000		5,900,000					1,700,000
Lease termination date					Feb. 28, 2017		Feb. 28, 2017		Mar. 31, 2013					Mar. 31, 2014
Estimated revenue migrated associated with exit or disposal activities									3,200,000
Estimated revenue not migrated associated with exit or disposal activities										18,800,000
Cash expenditure for severance related costs												700,000
Lease obligations and facility exit costs, severance and related costs and legal-related costs													500,000
Estimated facility-related and program transfer costs							6,700,000							1,800,000
Estimated severance-related costs														$ 200,000
Number of closed customer contact management centers							4

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Borrowings

9 Months Ended

Sep. 30, 2013

Debt Disclosure [Abstract]

Borrowings

Note 11. Borrowings

On May 3, 2012, the Company entered into a $245 million revolving credit facility (the “2012 Credit Agreement”) with a group of lenders and KeyBank National Association, as Lead Arranger, Sole Book Runner and Administrative Agent (“KeyBank”). The 2012 Credit Agreement replaced the Company’s previous $75 million revolving credit facility (the “2010 Credit Agreement”) dated February 2, 2010, as amended, which agreement was terminated simultaneous with entering into the 2012 Credit Agreement. The 2012 Credit Agreement is subject to certain borrowing limitations and includes certain customary financial and restrictive covenants. The Company borrowed $108.0 million under the 2012 Credit Agreement’s revolving credit facility on August 20, 2012 in connection with the acquisition of Alpine on such date. See Note 2, Acquisition of Alpine Access, Inc., for further information.

The 2012 Credit Agreement includes a $184 million alternate-currency sub-facility, a $10 million swingline sub-facility and a $35 million letter of credit sub-facility, and may be used for general corporate purposes including acquisitions, share repurchases, working capital support and letters of credit, subject to certain limitations. The Company is not currently aware of any inability of its lenders to provide access to the full commitment of funds that exist under the revolving credit facility, if necessary. However, there can be no assurance that such facility will be available to the Company, even though it is a binding commitment of the financial institutions.

Borrowings consist of the following (in thousands):

	September 30, 2013		December 31, 2012
Revolving credit facility	$	105,000	$	91,000
Less: Current portion		-		-
Total long-term debt	$	105,000	$	91,000

The 2012 Credit Agreement matures on May 2, 2017 and has no varying installments due.

Borrowings under the 2012 Credit Agreement will bear interest at the rates set forth in the Credit Agreement. In addition, the Company is required to pay certain customary fees, including a commitment fee of 0.175%, which is due quarterly in arrears and calculated on the average unused amount of the 2012 Credit Agreement.

The 2012 Credit Agreement is guaranteed by all of the Company’s existing and future direct and indirect material U.S. subsidiaries and secured by a pledge of 100% of the non-voting and 65% of the voting capital stock of all the direct foreign subsidiaries of the Company and those of the guarantors.

In May 2012, the Company paid an underwriting fee of $0.9 million for the 2012 Credit Agreement, which is deferred and amortized over the term of the loan. In addition, the Company pays a quarterly commitment fee on the 2012 Credit Agreement.

The 2012 Credit Agreement had $105.0 million of outstanding borrowings as of September 30, 2013, with an average daily utilization of $110.4 million and $102.5 million for the three and nine months ended September 30, 2013, respectively, and $106.1 million for the period outstanding during both the three and nine months ended September 30, 2012. During the three and nine months ended September 30, 2013, the related interest expense, excluding amortization of deferred loan fees, under our credit agreements was $0.4 million and $1.1 million, respectively, which represented a weighted average interest rate of 1.5% and 1.5%, respectively. During the three and nine months ended September 30, 2012, the related interest expense, excluding amortization of deferred loan fees, under our credit agreements was $0.2 million and $0.2 million, respectively, which represented a weighted average interest rate of 1.6% and 1.6%, respectively.

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Defined Benefit Pension Plan and Postretirement Benefits - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2013
Defined Contribution Plan [Line Items]
Percentage of employer's contribution based on participants contribution	50.00%
Alpine Access, Inc [Member]
Defined Contribution Plan [Line Items]
Percentage of employer's contribution based on participants contribution	100.00%
Employees are vested in contributions	100.00%
Alpine Access, Inc [Member] | Additional Plan Contribution [Member]
Defined Contribution Plan [Line Items]
Percentage of employer's contribution based on participants contribution	50.00%
Maximum [Member]
Defined Contribution Plan [Line Items]
Percentage of employer's contribution based on participants compensation	2.00%
Maximum [Member] | Alpine Access, Inc [Member]
Defined Contribution Plan [Line Items]
Percentage of employer's contribution based on participants compensation	3.00%
Maximum [Member] | Alpine Access, Inc [Member] | Additional Plan Contribution [Member]
Defined Contribution Plan [Line Items]
Percentage of employer's contribution based on participants compensation	2.00%

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Acquisition of Alpine Access, Inc - Additional Information (Detail) (USD $)			1 Months Ended		9 Months Ended
	Sep. 30, 2013	Dec. 31, 2012	Aug. 20, 2012 Alpine Access, Inc [Member] Americas [Member]	Sep. 30, 2012 Alpine Access, Inc [Member] Americas [Member]	Sep. 30, 2013 Alpine Access, Inc [Member] Americas [Member]
Business Acquisition [Line Items]
Percentage of common shares and voting rights acquired			100.00%
Business acquisition date					Aug. 20, 2012
Fair value of the consideration transferred			$ 148,953,000
Consideration by cash			41,000,000
Proceeds from draw down under credit agreement			108,000,000
Goodwill	201,514,000	204,231,000	80,766,000
Fair value of receivables purchased			11,831,000
Gross contractual amount			11,800,000
(Loss) from continuing operations before income taxes				(1,935,000)
Severance-related costs, depreciation and amortization				$ 1,300,000

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Earnings Per Share - Numbers of Shares Used in Earnings Per Share Computation (Detail) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Basic:
Weighted average common shares outstanding	42,785	43,014	42,918	43,130
Diluted:
Dilutive effect of stock options, stock appreciation rights, restricted stock, restricted stock units and shares held in a rabbi trust	51	17	30	49
Total weighted average diluted shares outstanding	42,836	43,031	42,948	43,179
Anti-dilutive shares excluded from the diluted earnings per share calculation	56		18

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Costs Associated with Exit or Disposal Activities - Summary of Accrued Liability Associated with Company's Exit Plans (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Restructuring Cost and Reserve [Line Items]
Beginning balance					$ 3,969
Short-term accrued restructuring liability	981		981		1,401
Long-term accrued restructuring liability	1,920		1,920		2,568
Ending balance	2,901		2,901		3,969
Fourth Quarter 2011 Exit Plan [Member] | Americas [Member]
Restructuring Cost and Reserve [Line Items]
Beginning balance					682
Short-term accrued restructuring liability	135		135		138
Long-term accrued restructuring liability	418		418		544
Ending balance	553		553		682
Fourth Quarter 2011 Exit Plan [Member] | EMEA [Member]
Restructuring Cost and Reserve [Line Items]
Beginning balance	189	3,890	197	5,060
Short-term accrued restructuring liability	129		129		197
Charges (reversal) of exit or disposal activities and related charges	(67)	163	(57)	1,176
Cash Payments		(2,907)	(18)	(4,998)
Other Non-Cash Changes	7	(10)	7	(102)
Ending balance	129	1,136	129	1,136
Fourth Quarter 2010 Exit Plan [Member]
Restructuring Cost and Reserve [Line Items]
Beginning balance					539
Short-term accrued restructuring liability	220		220		448
Long-term accrued restructuring liability					91
Ending balance	220		220		539
Third Quarter 2010 Exit Plan [Member]
Restructuring Cost and Reserve [Line Items]
Beginning balance					2,551
Short-term accrued restructuring liability	497		497		618
Long-term accrued restructuring liability	1,502		1,502		1,933
Ending balance	1,999		1,999		2,551
Lease Obligations and Facility Exit Costs [Member] | Fourth Quarter 2011 Exit Plan [Member] | Americas [Member]
Restructuring Cost and Reserve [Line Items]
Beginning balance	606	598	682
Charges (reversal) of exit or disposal activities and related charges		418		1,074
Cash Payments	(53)	(281)	(129)	(339)
Ending balance	553	735	553	735
Lease Obligations and Facility Exit Costs [Member] | Fourth Quarter 2011 Exit Plan [Member] | EMEA [Member]
Restructuring Cost and Reserve [Line Items]
Beginning balance		565		577
Charges (reversal) of exit or disposal activities and related charges
Cash Payments		(5)		(5)
Other Non-Cash Changes		8		(4)
Ending balance		568		568
Lease Obligations and Facility Exit Costs [Member] | Fourth Quarter 2010 Exit Plan [Member]
Restructuring Cost and Reserve [Line Items]
Beginning balance	356	656	539	835
Cash Payments	(145)	(66)	(325)	(229)
Other Non-Cash Changes	9	5	6	(11)
Ending balance	220	595	220	595
Lease Obligations and Facility Exit Costs [Member] | Third Quarter 2010 Exit Plan [Member]
Restructuring Cost and Reserve [Line Items]
Beginning balance	2,165	2,755	2,551	3,427
Cash Payments	(166)	(146)	(550)	(818)
Other Non-Cash Changes			(2)
Ending balance	1,999	2,609	1,999	2,609
Severance and Related Costs [Member] | Fourth Quarter 2011 Exit Plan [Member] | EMEA [Member]
Restructuring Cost and Reserve [Line Items]
Beginning balance	184	3,320	187	4,470
Charges (reversal) of exit or disposal activities and related charges	(62)	151	(56)	1,093
Cash Payments		(2,886)	(8)	(4,898)
Other Non-Cash Changes	7	(17)	6	(97)
Ending balance	129	568	129	568
Legal-Related Costs [Member] | Fourth Quarter 2011 Exit Plan [Member] | EMEA [Member]
Restructuring Cost and Reserve [Line Items]
Beginning balance	5	5	10	13
Charges (reversal) of exit or disposal activities and related charges	(5)	12	(1)	83
Cash Payments		(16)	(10)	(95)
Other Non-Cash Changes		$ (1)	$ 1	$ (1)

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Borrowings (Tables)

9 Months Ended

Sep. 30, 2013

Debt Disclosure [Abstract]

Components of Borrowings

Borrowings consist of the following (in thousands):

	September 30, 2013		December 31, 2012
Revolving credit facility	$	105,000	$	91,000
Less: Current portion		-		-
Total long-term debt	$	105,000	$	91,000

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Related Party Transactions

9 Months Ended

Sep. 30, 2013

Related Party Transactions [Abstract]

Related Party Transactions

Note 20. Related Party Transactions

In January 2008, the Company entered into a lease for a customer contact management center located in Kingstree, South Carolina. The landlord, Kingstree Office One, LLC, is an entity controlled by John H. Sykes, the founder, former Chairman and Chief Executive Officer and the father of Charles Sykes, President and Chief Executive Officer of the Company. The lease payments on the 20 year lease were negotiated at or below market rates, and the lease is cancellable at the option of the Company. There are significant penalties for early cancellation which decrease over time. The Company paid $0.1 million to the landlord during both the three months ended September 30, 2013 and 2012 and $0.3 million to the landlord during both the nine months ended September 30, 2013 and 2012 under the terms of the lease.

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Other Income (Expense)

9 Months Ended

Sep. 30, 2013

Other Income And Expenses [Abstract]

Other Income (Expense)

Note 19. Other Income (Expense)

Gains and losses resulting from foreign currency transactions are recorded in “Other income (expense)” in the accompanying Condensed Consolidated Statements of Operations during the period in which they occur. Other income (expense) consists of the following (in thousands):

	Three Months Ended September				Nine Months Ended September 30,
	2013		2012		2013		2012
Foreign currency transaction gains (losses)	$	(470)	$	(193)	$	(3,204)	$	(1,771)
Gains (losses) on foreign currency derivative instruments not designated as hedges		546		(849)		2,776		(1,046)
Other miscellaneous income (expense)		280		327		570		1,013
	$	356	$	(715)	$	142	$	(1,804)

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Stock Based Compensation - Summary of Nonvested Common Stock Units and Share Awards (Detail) (Nonvested Common Stock Share Awards [Member], USD $) In Thousands, except Per Share data, unless otherwise specified	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Nonvested Common Stock Share Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Nonvested Shares, beginning balance	13
Granted, Shares	37	42
Vested, Shares	(31)
Forfeited or expired, Shares
Nonvested Shares, ending balance	19
Nonvested, Weighted Average Grant-Date Fair Value, beginning balance	$ 17.18
Granted, Weighted Average Grant-Date Fair Value	$ 16.01	$ 16.15
Vested, Weighted Average Grant-Date Fair Value	$ 16.48
Forfeited or expired, Weighted Average Grant-Date Fair Value
Nonvested, Weighted Average Grant-Date Fair Value, ending balance	$ 16.01

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Other Income (Expense) (Tables)

9 Months Ended

Sep. 30, 2013

Other Income And Expenses [Abstract]

Schedule of Other Income (Expense)

Other income (expense) consists of the following (in thousands):

	Three Months Ended September				Nine Months Ended September 30,
	2013		2012		2013		2012
Foreign currency transaction gains (losses)	$	(470)	$	(193)	$	(3,204)	$	(1,771)
Gains (losses) on foreign currency derivative instruments not designated as hedges		546		(849)		2,776		(1,046)
Other miscellaneous income (expense)		280		327		570		1,013
	$	356	$	(715)	$	142	$	(1,804)

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Financial Derivatives (Tables)

9 Months Ended

Sep. 30, 2013

Derivative Instruments And Hedging Activities Disclosure [Abstract]

Deferred Gains (Losses) and Related Taxes on Cash Flow Hedges

The deferred gains (losses) and related taxes on the Company’s cash flow hedges recorded in “Accumulated other comprehensive income (loss)” (“AOCI”) in the accompanying Condensed Consolidated Balance Sheets are as follows (in thousands):

	September 30, 2013		December 31, 2012
Deferred gains (losses) in AOCI	$	(2,136)	$	(512)
Tax on deferred gains (losses) in AOCI		215		(58)
Deferred gains (losses) in AOCI, net of taxes	$	(1,921)	$	(570)
Deferred gains (losses) expected to be reclassified to “Revenues” from AOCI during the next twelve months	$	(2,450)

Outstanding Foreign Currency Forward Contracts and Options

The Company had the following outstanding foreign currency forward contracts and options (in thousands):

	As of September 30, 2013				As of December 31, 2012
Contract Type	Notional     Amount in     USD		Settle Through    Date		Notional     Amount in     USD		Settle Through   Date
Cash flow hedges: (1)
Options:
Philippine Pesos	$	77,000		December 2014	$	71,000		September 2013
Forwards:
Philippine Pesos		62,850		July 2014		5,000		August 2013
Costa Rican Colones		44,250		August 2014		60,750		December 2013
Hungarian Forints		2,164		January 2014		4,744		January 2014
Romanian Leis		2,435		January 2014		6,895		January 2014
Net investment hedges: (2)
Forwards:
Euros		32,657		September 2014		-		-
Non-designated hedges: (3)
Forwards		70,176		March 2014		41,799		June 2013
(1)  Cash flow hedge as defined under ASC 815. Purpose is to protect against the risk that eventual cash flows resulting from such transactions will be adversely affected by changes in exchange rates. (2)  Net investment hedge as defined under ASC 815. Purpose is to protect against the risk that the net assets of certain of our international subsidiaries will be adversely affected by changes in exchange rates and economic exposures related to our foreign currency-based investments in these subsidiaries.

Derivative Instruments Fair Value

The following tables present the fair value of the Company’s derivative instruments included in the accompanying Condensed Consolidated Balance Sheets (in thousands):

	Derivative Assets
	September 30, 2013		December 31, 2012
	Fair Value		Fair Value
Derivatives designated as cash flow hedging instruments under ASC 815:
Foreign currency forward and option contracts (1)	$	1,364	$	1,080
Foreign currency forward and option contracts (2)		500		14
		1,864		1,094
Derivatives not designated as hedging instruments under ASC 815:
Foreign currency forward contracts (1)		935		914
Total derivative assets	$	2,799	$	2,008
	Derivative Liabilities
	September 30, 2013		December 31, 2012
	Fair Value		Fair Value
Derivatives designated as cash flow hedging instruments under ASC 815:
Foreign currency forward and option contracts (3)	$	3,184	$	904
Foreign currency forward and option contracts (4)		-		8
		3,184		912
Derivatives designated as a net investment hedge under ASC 815:
Foreign currency forward contracts (3)	$	1,191	$	-
Derivatives not designated as hedging instruments under ASC 815:
Foreign currency forward contracts (3)		103		62
Total derivative liabilities	$	4,478	$	974

⁽¹⁾       Included in “Other current assets” in the accompanying Condensed Consolidated Balance Sheets.

⁽²⁾      Included in “Deferred charges and other assets” in the accompanying Condensed Consolidated Balance Sheets.

⁽³⁾      Included in “Other accrued expenses and current liabilities” in the accompanying Condensed Consolidated Balance Sheets.

⁽⁴⁾       Included in “Other long-term liabilities” in the accompanying Condensed Consolidated Balance Sheets.

Effect of the Company's Derivative Instruments

The following tables present the effect of the Company’s derivative instruments included in the accompanying Condensed Consolidated Financial Statements for the three months ended September 30, 2013 and 2012 (in thousands):

	Gain (Loss) Recognized   in AOCI on Derivatives   (Effective Portion)				Gain (Loss) Reclassified  From Accumulated AOCI  Into  “Revenues” (Effective Portion)				Gain (Loss) Recognized  in  “Revenues” on Derivatives  (Ineffective Portion)
	September 30,				September 30,				September 30,
	2013		2012		2013		2012		2013		2012
Derivatives designated as cash flow hedging instruments under ASC 815:
Foreign currency forward and option contracts	$	145	$	127	$	(795)	$	1,631	$	125	$	-
Derivatives designated as net investment hedging instruments under ASC 815:
Foreign currency forward contracts		(1,227)		-		-		-		-		-
Foreign currency forward and option contracts	$	(1,082)	$	127	$	(795)	$	1,631	$	125	$	-

	Gain (Loss) Recognized  in “Other income and (expense)” on Derivatives
	September 30,
	2013		2012
Derivatives not designated as hedging instruments under ASC 815:
Foreign currency forward contracts	$	546	$	(849)

The following tables present the effect of the Company’s derivative instruments included in the accompanying Condensed Consolidated Financial Statements for the nine months ended September 30, 2013 and 2012 (in thousands):

	Gain (Loss) Recognized   in AOCI on Derivatives   (Effective Portion)				Gain (Loss) Reclassified  From Accumulated AOCI  Into “Revenues” (Effective Portion)				Gain (Loss) Recognized in  “Revenues” on Derivatives  (Ineffective Portion)
	September 30,				September 30,				September 30,
	2013		2012		2013		2012		2013		2012
Derivatives designated as cash flow hedging instruments under ASC 815:
Foreign currency forward and option contracts	$	(1,599)	$	4,090	$	4	$	2,290	$	100	$	17
Derivatives designated as net investment hedging instruments under ASC 815:
Foreign currency forward contracts		(1,191)		-		-		-		-		-
Foreign currency forward and option contracts	$	(2,790)	$	4,090	$	4	$	2,290	$	100	$	17

	Gain (Loss) Recognized  in “Other income and (expense)” on Derivatives
	September 30,
	2013		2012
Derivatives not designated as hedging instruments under ASC 815:
Foreign currency forward contracts	$	2,776	$	(1,046)

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Income Taxes (Tables)

9 Months Ended

Sep. 30, 2013

Income Tax Disclosure [Abstract]

Summary of Significant Tax Jurisdictions Currently under Audit

The significant tax jurisdictions currently under audit are as follows:

Tax Jurisdiction	Tax Year Ended
Canada	2003 to 2009
Philippines	2007 and 2009
United States	2010 to 2012

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Acquisition of Alpine Access, Inc - Summary of Final Purchase Price Allocation of Fair Values of Assets Acquired and Liabilities Assumed (Detail) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012	Aug. 20, 2012 Alpine Access, Inc [Member] Americas [Member]
Business Acquisition [Line Items]
Cash and cash equivalents			$ 1,859
Receivables			11,831
Prepaid expenses			617
Total current assets			14,307
Property and equipment			11,326
Goodwill	201,514	204,231	80,766
Intangibles			57,720
Deferred charges and other assets			916
Accounts payable			(880)
Accrued employee compensation and benefits			(3,774)
Income taxes payable			(141)
Deferred revenue			(94)
Other accrued expenses and current liabilities			(601)
Total current liabilities			(5,490)
Other long-term liabilities			(10,592)
Purchase price, total			$ 148,953

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Costs Associated with Exit or Disposal Activities (Tables)

9 Months Ended

Sep. 30, 2013

Summary of Accrued Liability Associated with the Company's Exit Plans

The following table summarizes the Company’s short-term and long-term accrued liabilities associated with its exit and disposal activities, by plan, as of September 30, 2013 and December 31, 2012 (in thousands):

	Americas Fourth   Quarter 2011   Exit Plan		EMEA Fourth   Quarter 2011   Exit Plan		Fourth Quarter     2010 Exit     Plan		Third Quarter     2010 Exit     Plan		Total
September 30, 2013
Short-term accrued restructuring liability (1)	$	135	$	129	$	220	$	497	$	981
Long-term accrued restructuring liability (2)		418		-		-		1,502		1,920
Ending accrual at September 30, 2013	$	553	$	129	$	220	$	1,999	$	2,901
December 31, 2012
Short-term accrued restructuring liability (1)	$	138	$	197	$	448	$	618	$	1,401
Long-term accrued restructuring liability (2)		544		-		91		1,933		2,568
Ending accrual at December 31, 2012	$	682	$	197	$	539	$	2,551	$	3,969

⁽¹⁾  Included in “Other accrued expenses and current liabilities” in the accompanying Condensed Consolidated Balance Sheets.

⁽²⁾  Included in “Other long-term liabilities” in the accompanying Condensed Consolidated Balance Sheets.

Fourth Quarter 2011 Exit Plan [Member]

Summary of Accrued Liability Associated with the Company's Exit Plans

The following tables summarize the accrued liability associated with the Americas Fourth Quarter 2011 Exit Plan’s exit or disposal activities and related charges for the three months ended September 30, 2013 and 2012 (in thousands):

	Beginning Accrual  at July 1, 2013		Charges  (Reversals) for the  Three Months  Ended September 30, 2013 (1)		Cash Payments		Other Non-Cash     Changes		Ending Accrual at  September 30, 2013
Lease obligations and facility exit costs	$	606	$	-	$	(53)	$	-	$	553

	Beginning Accrual  at July 1, 2012		Charges  (Reversals) for the  Three Months Ended September 30, 2012 (1)		Cash Payments		Other Non-Cash     Changes		Ending Accrual at  September 30, 2012
Lease obligations and facility exit costs	$	598	$	418	$	(281)	$	-	$	735

⁽¹⁾  During 2012, the Company recorded additional charges due to a change in estimate in lease obligations and facility exit costs, which are included in “General and administrative” costs in the accompanying Condensed Consolidated Statement of Operations.

The following tables summarize the accrued liability associated with the Americas Fourth Quarter 2011 Exit Plan’s exit or disposal activities and related charges for the nine months ended September 30, 2013 and 2012 (in thousands):

	Beginning Accrual  at January 1, 2013		Charges  (Reversals) for the  Nine Months Ended September  30, 2013 (1)		Cash Payments		Other Non-Cash     Changes		Ending Accrual at  September 30, 2013
Lease obligations and facility exit costs	$	682	$	-	$	(129)	$	-	$	553

	Beginning Accrual  at January 1, 2012		Charges  (Reversals) for the  Nine Months Ended September 30, 2012 (1)		Cash Payments		Other Non-Cash     Changes		Ending Accrual at  September 30, 2012
Lease obligations and facility exit costs	$	-	$	1,074	$	(339)	$	-	$	735

⁽¹⁾  During 2012, the Company recorded additional lease obligations and facility exit costs, which are included in “General and administrative” costs in the accompanying Condensed Consolidated Statement of Operations.

The following tables summarize the accrued liability associated with EMEA’s Fourth Quarter 2011 Exit Plan’s exit or disposal activities and related charges for the three months ended September 30, 2013 and 2012 (in thousands):

	Beginning Accrual   at July 1, 2013		Charges  (Reversals) for the  Three Months Ended September 30, 2013 (1)		Cash Payments		Other Non-Cash     Changes (2)		Ending Accrual at  September 30, 2013
Lease obligations and facility exit costs	$	-	$	-	$	-	$	-	$	-
Severance and related costs		184		(62)		-		7		129
Legal-related costs		5		(5)		-		-		-
	$	189	$	(67)	$	-	$	7	$	129

	Beginning Accrual   at July 1, 2012		Charges  (Reversals) for the  Three Months Ended September 30, 2012 (1)		Cash Payments		Other Non-Cash     Changes (2)		Ending Accrual at  September 30, 2012
Lease obligations and facility exit costs	$	565	$	-	$	(5)	$	8	$	568
Severance and related costs		3,320		151		(2,886)		(17)		568
Legal-related costs		5		12		(16)		(1)		-
	$	3,890	$	163	$	(2,907)	$	(10)	$	1,136

⁽¹⁾  During 2013, the Company reversed accruals related to the final settlement of severance and related costs and legal-related costs for the Amsterdam site, which reduced “General and administrative” costs in the accompanying Condensed Consolidated Statement of Operations. During 2012, the Company recorded additional severance and related costs and legal-related costs, which are included in “General and administrative” costs in the accompanying Condensed Consolidated Statement of Operations.

⁽²⁾  Effect of foreign currency translation.

The following tables summarize the accrued liability associated with EMEA’s Fourth Quarter 2011 Exit Plan’s exit or disposal activities and related charges for the nine months ended September 30, 2013 and 2012 (in thousands):

	Beginning Accrual   at January 1, 2013		Charges (Reversals) for the   Nine Months Ended   September 30, 2013 (1)		Cash Payments		Other Non-Cash     Changes (2)		Ending Accrual at   September 30, 2013
Lease obligations and facility exit costs	$	-	$	-	$	-	$	-	$	-
Severance and related costs		187		(56)		(8)		6		129
Legal-related costs		10		(1)		(10)		1		-
	$	197	$	(57)	$	(18)	$	7	$	129

	Beginning Accrual   at January 1, 2012		Charges (Reversals) for the   Nine Months Ended   September 30, 2012 (1)		Cash Payments		Other Non-Cash     Changes (2)		Ending Accrual at   September 30, 2012
Lease obligations and facility exit costs	$	577	$	-	$	(5)	$	(4)	$	568
Severance and related costs		4,470		1,093		(4,898)		(97)		568
Legal related costs		13		83		(95)		(1)		-
	$	5,060	$	1,176	$	(4,998)	$	(102)	$	1,136

⁽¹⁾  During 2013, the Company reversed accruals related to the final settlement of severance and related costs and legal-related costs for the Amsterdam site, which reduced “General and administrative” costs in the accompanying Condensed Consolidated Statement of Operations. Additionally, during 2013 and 2012, the Company recorded additional severance and related costs and legal-related costs.

⁽²⁾  Effect of foreign currency translation.

Fourth Quarter 2010 Exit Plan [Member]

Summary of Accrued Liability Associated with the Company's Exit Plans

The following tables summarize the accrued liability associated with the Fourth Quarter 2010 Exit Plan’s exit or disposal activities and related charges during the three months ended September 30, 2013 and 2012 (in thousands):

	Beginning Accrual   at July 1, 2013		Charges   (Reversals) for the   Three Months Ended September 30, 2013		Cash     Payments		Other Non-Cash   Changes (1)		Ending Accrual   at September 30, 2013
Lease obligations and facility exit costs	$	356	$	-	$	(145)	$	9	$	220

	Beginning Accrual   at July 1, 2012		Charges   (Reversals) for the   Three Months Ended  September 30, 2012		Cash     Payments		Other Non-Cash   Changes (1)		Ending Accrual   at September 30, 2012
Lease obligations and facility exit costs	$	656	$	-	$	(66)	$	5	$	595

⁽¹⁾ Effect of foreign currency translation.

The following tables summarize the accrued liability associated with the Fourth Quarter 2010 Exit Plan’s exit or disposal activities and related charges during the nine months ended September 30, 2013 and 2012 (in thousands):

	Beginning Accrual   at January 1, 2013		Charges (Reversals) for the   Nine Months Ended   September 30, 2013		Cash     Payments		Other Non-Cash   Changes (1)		Ending Accrual   at September 30, 2013
Lease obligations and facility exit costs	$	539	$	-	$	(325)	$	6	$	220

	Beginning Accrual   at January 1, 2012		Charges (Reversals) for the   Nine Months Ended   September 30, 2012		Cash     Payments		Other Non-Cash   Changes (1)		Ending Accrual   at September 30, 2012
Lease obligations and facility exit costs	$	835	$	-	$	(229)	$	(11)	$	595

⁽¹⁾  Effect of foreign currency translation.

Third Quarter 2010 Exit Plan [Member]

Summary of Accrued Liability Associated with the Company's Exit Plans

The following tables summarize the accrued liability associated with the Third Quarter 2010 Exit Plan’s exit or disposal activities and related charges for the three months ended September 30, 2013 and 2012 (in thousands):

	Beginning Accrual   at July 1, 2013		Charges    (Reversals) for the   Three Months Ended September 30, 2013		Cash Payments		Other Non-Cash     Changes		Ending Accrual at   September 30, 2013
Lease obligations and facility exit costs	$	2,165	$	-	$	(166)	$	-	$	1,999

	Beginning Accrual   at July 1, 2012		Charges    (Reversals) for the   Three Months Ended September 30, 2012		Cash Payments		Other Non-Cash     Changes		Ending Accrual at   September 30, 2012
Lease obligations and facility exit costs	$	2,755	$	-	$	(146)	$	-	$	2,609

The following tables summarize the accrued liability associated with the Third Quarter 2010 Exit Plan’s exit or disposal activities and related charges for the nine months ended September 30, 2013 and 2012 (in thousands):

	Beginning Accrual   at January 1, 2013		Charges    (Reversals) for the   Nine Months Ended September 30, 2013		Cash Payments		Other Non-Cash     Changes (1)		Ending Accrual at   September 30, 2013
Lease obligations and facility exit costs	$	2,551	$	-	$	(550)	$	(2)	$	1,999

	Beginning Accrual   at January 1, 2012		Charges    (Reversals) for the   Nine Months Ended September 30, 2012		Cash Payments		Other Non-Cash     Changes (1)		Ending Accrual at   September 30, 2012
Lease obligations and facility exit costs	$	3,427	$	-	$	(818)	$	-	$	2,609

⁽¹⁾  Effect of foreign currency translation.

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Financial Derivatives - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	9 Months Ended
	Sep. 30, 2013
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Maximum period of foreign currency hedge contracts	180 days
Maximum amount of loss due to credit risk	$ 2.8

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Deferred Grants - Schedule of Deferred Grants (Detail) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Deferred Grants [Abstract]
Property grants	$ 6,565	$ 7,270
Employment grants	475	337
Total long-term deferred grants	$ 7,040	$ 7,607

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Financial Derivatives - Deferred Gains (Losses) and Related Taxes on Cash Flow Hedges (Detail) (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Deferred gains (losses) in AOCI	$ (2,136)	$ (512)
Tax on deferred gains (losses) in AOCI	215	(58)
Deferred gains (losses) in AOCI, net of taxes	(1,921)	(570)
Deferred gains (losses) expected to be reclassified to "Revenues" from AOCI during the next twelve months	$ (2,450)

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Defined Benefit Pension Plan and Postretirement Benefits (Tables)

9 Months Ended

Sep. 30, 2013

Compensation And Retirement Disclosure [Abstract]

Net Periodic Benefit Cost for Pension Plans

The following table provides information about the net periodic benefit cost for the Company’s pension plans (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2013		2012		2013		2012
Service cost	$	85	$	94	$	252	$	280
Interest cost		28		30		84		90
Recognized actuarial (gains)		(15)		(11)		(45)		(35)
Net periodic benefit cost	$	98	$	113	$	291	$	335

Company's Contributions to Employee Retirement Savings Plans

The Company’s contributions included in the accompanying Condensed Consolidated Statement of Operations were as follows (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2013		2012		2013		2012
401(k) plan contributions	$	201	$	245	$	679	$	977

Post-Retirement Benefit Obligation and Unrealized Gain (Losses)

The postretirement benefit obligation included in “Other long-term liabilities” and the unrealized gains (losses) included in “Accumulated other comprehensive income” in the accompanying Condensed Consolidated Balance Sheets were as follows (in thousands):

	September 30, 2013		December 31, 2012
Postretirement benefit obligation	$	89	$	72
Unrealized gains (losses) in AOCI (1)	$	311	$	495
(1)  Unrealized gains (losses) are due to changes in discount rates related to the postretirement obligation.

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Investments Held in Rabbi Trust - Additional Information (Detail)	Sep. 30, 2013
Equity-Based Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Mutual funds held in rabbi trust	80.00%
Debt-Based Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Mutual funds held in rabbi trust	20.00%

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Stock-Based Compensation - Summary of Stock Appreciation Rights Activity (Detail) (Stock Appreciation Rights (SARs) [Member], USD $) In Thousands, unless otherwise specified	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Stock Appreciation Rights (SARs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Nonvested Shares, beginning balance	865
Granted, Shares	318	259
Exercised, Shares
Forfeited or expired, Shares
Nonvested Shares, ending balance	1,183
Vested or expected to vest, Shares	1,183
Exercisable, Shares	648
Nonvested, Weighted Average Exercise Price, beginning balance
Granted, Weighted Average Exercise Price
Exercised, Weighted Average Exercise Price
Forfeited or expired, Weighted Average Exercised Price
Nonvested, Weighted Average Exercise price, ending balance
Vested or expected to vest, Weighted Average Exercise Price
Exercisable, Weighted Average Exercise Price
Nonvested, Weighted Average Remaining Contractual Term	7 years 3 months 18 days
Vested or expected to vest, Weighted Average Remaining Contractual Term	7 years 3 months 18 days
Exercisable, Weighted Average Remaining Contractual Term	5 years 10 months 24 days
Outstanding, Aggregate Intrinsic Value	$ 1,558
Vested or expected to vest, Aggregate Intrinsic Value	1,558
Exercisable, Aggregate Intrinsic Value	$ 307

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Stock-Based Compensation - Weighted Average Grant Date of SARs Granted and Total Intrinsic Value of SARs Exercised (Detail) (Stock Appreciation Rights (SARs) [Member], USD $) In Thousands, except Per Share data, unless otherwise specified	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Stock Appreciation Rights (SARs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Shares	318	259
Weighted average grant-date fair value per SAR	$ 6.08	$ 5.97
Intrinsic value of SARs exercised
Fair value of vested	$ 1,298	$ 1,388

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Stock-Based Compensation - Summary of Nonvested Restricted Shares and Restricted Stock Units (Detail) (Restricted Shares [Member], Restricted Stock Units [Member], USD $) In Thousands, except Per Share data, unless otherwise specified	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Restricted Shares [Member] | Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Nonvested Shares, beginning balance	872
Granted, Shares	706	420
Vested, Shares	(20)
Forfeited or expired, Shares	(191)
Nonvested Shares, ending balance	1,367
Nonvested, Weighted Average Grant-Date Fair Value, beginning balance	$ 18.25
Granted, Weighted Average Grant-Date Fair Value	$ 15.25	$ 15.21
Vested, Weighted Average Grant-Date Fair Value	$ 18.11
Forfeited or expired, Weighted Average Grant-Date Fair Value	$ 23.55
Nonvested, Weighted Average Grant-Date Fair Value, ending balance	$ 15.96

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Segments and Geographic Information

9 Months Ended

Sep. 30, 2013

Segment Reporting [Abstract]

Segments and Geographic Information

Note 18. Segments and Geographic Information

The Company operates within two regions, the Americas and EMEA. Each region represents a reportable segment comprised of aggregated regional operating segments, which portray similar economic characteristics. The Company aligns its business into two segments to effectively manage the business and support the customer care needs of every client and to respond to the demands of the Company’s global customers.

The reportable segments consist of (1) the Americas, which includes the United States, Canada, Latin America, Australia and the Asia Pacific Rim, and provides outsourced customer contact management solutions (with an emphasis on technical support and customer service) and technical staffing and (2) EMEA, which includes Europe, the Middle East and Africa, and provides outsourced customer contact management solutions (with an emphasis on technical support and customer service) and fulfillment services. The sites within Latin America, India and the Asia Pacific Rim are included in the Americas segment given the nature of the business and client profile, which is primarily made up of U.S.-based companies that are using the Company’s services in these locations to support their customer contact management needs.

Information about the Company’s reportable segments is as follows (in thousands):

	Americas		EMEA		Other (1)		Consolidated
Three Months Ended September 30, 2013:
Revenues (2)	$	265,878	$	56,265			$	322,143
Percentage of revenues		82.5%		17.5%				100.0%
Depreciation, net (2)	$	9,532	$	1,145			$	10,677
Amortization of intangibles (2)	$	3,699	$	-			$	3,699
Income (loss) from continuing operations	$	26,987	$	3,423	$	(11,631)	$	18,779
Other (expense), net						(58)		(58)
Income taxes						(4,575)		(4,575)
Income from continuing operations, net of taxes								14,146
(Loss) from discontinued operations, net of taxes (3)	$	-	$	-				-
Net income							$	14,146
Total assets as of September 30, 2013	$	1,119,017	$	1,377,992	$	(1,547,118)	$	949,891
Three Months Ended September 30, 2012:
Revenues (2)	$	237,541	$	42,985			$	280,526
Percentage of revenues		84.7%		15.3%				100.0%
Depreciation, net (2)	$	8,579	$	1,004			$	9,583
Amortization of intangibles (2)	$	2,774	$	-			$	2,774
Income (loss) from continuing operations	$	21,654	$	2,359	$	(15,341)	$	8,672
Other (expense), net						(839)		(839)
Income taxes						309		309
Income from continuing operations, net of taxes								8,142
(Loss) from discontinued operations, net of taxes (3)	$	-	$	-				-
Net income							$	8,142
Total assets as of September 30, 2012	$	1,265,146	$	1,073,201	$	(1,433,732)	$	904,615
Nine Months Ended September 30, 2013:
Revenues (2)	$	776,255	$	151,867			$	928,122
Percentage of revenues		83.6%		16.4%				100.0%
Depreciation, net (2)	$	27,789	$	3,074			$	30,863
Amortization of intangibles (2)	$	11,171	$	-			$	11,171
Income (loss) from continuing operations	$	65,730	$	3,354	$	(34,811)	$	34,273
Other (expense), net						(926)		(926)
Income taxes						(7,087)		(7,087)
Income from continuing operations, net of taxes								26,260
(Loss) from discontinued operations, net of taxes (3)	$	-	$	-				-
Net income							$	26,260
Nine Months Ended September 30, 2012:
Revenues (2)	$	688,841	$	134,585			$	823,426
Percentage of revenues		83.7%		16.3%				100.0%
Depreciation, net (2)	$	27,043	$	2,990			$	30,033
Amortization of intangibles (2)	$	6,644	$	-			$	6,644
Income (loss) from continuing operations	$	69,388	$	1,861	$	(39,182)	$	32,067
Other (expense), net						(1,838)		(1,838)
Income taxes						(3,569)		(3,569)
Income from continuing operations, net of taxes								26,660
(Loss) from discontinued operations, net of taxes (3)	$	(6,302)	$	(5,225)				(11,527)
Net income							$	15,133

⁽¹⁾  Other items (including corporate costs, impairment costs, other income and expense, and income taxes) are shown for purposes of reconciling to the Company’s consolidated totals as shown in the tables above for the three and nine months ended September 30, 2013 and 2012. Inter-segment revenues are not material to the Americas and EMEA segment results. The Company evaluates the performance of its geographic segments based on revenue and income (loss) from operations, and does not include segment assets or other income and expense items for management reporting purposes.

⁽²⁾  Revenues and depreciation and amortization include results from continuing operations only.

⁽³⁾  Includes the (loss) from discontinued operations, net of taxes, as well as the (loss) on sale of discontinued operations, net of taxes, if any.

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Condensed Consolidated Statements of Changes in Shareholders' Equity (USD $) In Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Treasury Stock [Member]
Beginning Balance at Dec. 31, 2012	$ 606,264	$ 438	$ 277,192	$ 315,187	$ 14,856	$ (1,409)
Beginning Balance, shares at Dec. 31, 2012		43,790
Issuance of common stock	59		59
Issuance of common stock, shares		10
Stock-based compensation expense	3,581		3,581
Excess tax benefit (deficiency) from stock-based compensation	(34)		(34)
Vesting of common stock and restricted stock under equity award plans, net of forfeitures	(93)	5	105			(203)
Vesting of common stock and restricted stock under equity award plans, net of forfeitures, shares		520
Repurchase of common stock	(5,479)					(5,479)
Retirement of treasury stock		(3)	(1,911)	(2,380)		4,294
Retirement of treasury stock, shares		(272)
Comprehensive income (loss)	20,923			26,260	(5,337)
Ending Balance at Sep. 30, 2013	$ 625,221	$ 440	$ 278,992	$ 339,067	$ 9,519	$ (2,797)
Ending Balance, shares at Sep. 30, 2013		44,048

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Overview and Basis of Presentation

9 Months Ended

Sep. 30, 2013

Accounting Policies [Abstract]

Overview and Basis of Presentation

Note 1. Overview and Basis of Presentation

Business — Sykes Enterprises, Incorporated and consolidated subsidiaries (“SYKES” or the “Company”) provides comprehensive outsourced customer contact management solutions and services in the business process outsourcing arena to companies, primarily within the communications, financial services, technology/consumer, transportation and leisure, and healthcare industries. SYKES provides flexible, high-quality outsourced customer contact management services (with an emphasis on inbound technical support and customer service), which includes customer assistance, healthcare and roadside assistance, technical support and product sales to its clients’ customers. Utilizing SYKES’ integrated onshore/offshore global delivery model, SYKES provides its services through multiple communication channels encompassing phone, e-mail, Internet, text messaging and chat. SYKES complements its outsourced customer contact management services with various enterprise support services in the United States that encompass services for a company’s internal support operations, from technical staffing services to outsourced corporate help desk services. In Europe, SYKES also provides fulfillment services including multilingual sales order processing via the Internet and phone, payment processing, inventory control, product delivery and product returns handling. The Company has operations in two reportable segments entitled (1) the Americas, which includes the United States, Canada, Latin America, India and the Asia Pacific Rim, in which the client base is primarily companies in the United States that are using the Company’s services to support their customer management needs; and (2) EMEA, which includes Europe, the Middle East and Africa.

Acquisition — In August 2012, the Company completed the acquisition of Alpine Access, Inc. (“Alpine”), a Delaware corporation, pursuant to the Agreement and Plan of Merger, dated July 27, 2012. The Company has reflected the operating results in the Condensed Consolidated Statements of Operations since August 20, 2012. See Note 2, Acquisition of Alpine Access, Inc., for additional information on the acquisition of this business.

Discontinued Operations — In March 2012, the Company sold its operations in Spain (the “Spanish operations”), pursuant to an asset purchase agreement dated March 29, 2012 and a stock purchase agreement dated March 30, 2012. The Company reflected the operating results related to the Spanish operations as discontinued operations in the Condensed Consolidated Statements of Operations for the nine months ended September 30, 2012. Cash flows from discontinued operations are included in the Condensed Consolidated Statements of Cash Flows for the nine months ended September 30, 2012. See Note 3, Discontinued Operations, for additional information on the sale of the Spanish operations.

Basis of Presentation — The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“generally accepted accounting principles” or “U.S. GAAP”) for interim financial information, the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and notes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three and nine months ended September 30, 2013 are not necessarily indicative of the results that may be expected for any future quarters or the year ending December 31, 2013. For further information, refer to the consolidated financial statements and notes thereto, included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2012, as filed with the Securities and Exchange Commission (“SEC”).

Principles of Consolidation — The condensed consolidated financial statements include the accounts of SYKES and its wholly-owned subsidiaries and controlled majority-owned subsidiaries. All significant intercompany transactions and balances have been eliminated in consolidation.

Use of Estimates — The preparation of condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires the Company to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Subsequent Events — Subsequent events or transactions have been evaluated through the date and time of issuance of the condensed consolidated financial statements. There were no material subsequent events that required recognition or disclosure in the accompanying condensed consolidated financial statements.

Goodwill — The Company accounts for goodwill and other intangible assets under Accounting Standards Codification (“ASC”) 350 “Intangibles — Goodwill and Other” (“ASC 350”). The Company expects to receive future benefits from previously acquired goodwill over an indefinite period of time. For goodwill and other intangible assets with indefinite lives not subject to amortization, the Company reviews goodwill and intangible assets for impairment at least annually in the third quarter, and more frequently in the presence of certain circumstances. The Company has the option to first assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If, after assessing the totality of events or circumstances, the Company determines it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, then performing the two-step impairment test is unnecessary. However, if the Company concludes otherwise, then it is required to perform the first step of the two-step impairment test by calculating the fair value of the reporting unit and comparing the fair value with the carrying amount of the reporting unit. If the carrying amount of a reporting unit exceeds its fair value, then the Company is required to perform the second step of the goodwill impairment test to measure the amount of the impairment loss, if any. Fair value for goodwill is based on discounted cash flows, market multiples and/or appraised values, as appropriate, and an analysis of our market capitalization. Under ASC 350, the carrying value of assets is calculated at the reporting unit. If the fair value of the reporting unit is less than its carrying value, goodwill is considered impaired and an impairment loss is recorded to the extent that the fair value of the goodwill within the reporting unit is less than its carrying value.

The Company elected to forgo the option to first assess qualitative factors and completed its annual two-step goodwill impairment test during the three months ended September 30, 2013, which included the consideration of certain economic factors, and determined that the fair value of each reporting unit was substantially in excess of its carrying value and goodwill was not impaired.

New Accounting Standards Not Yet Adopted

In March 2013, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2013-05 “Foreign Currency Matters (Topic 830) – Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity” (“ASU 2013-05”). The amendments in ASU 2013-05 indicate that a cumulative translation adjustment (“CTA”) is attached to the parent’s investment in a foreign entity and should be released in a manner consistent with the derecognition guidance on investments in entities. Thus, the entire amount of the CTA associated with the foreign entity would be released when there has been a sale of a subsidiary or group of net assets within a foreign entity and the sale represents the substantially complete liquidation of the investment in the foreign entity, a loss of a controlling financial interest in an investment in a foreign entity (i.e., the foreign entity is deconsolidated), or a step acquisition for a foreign entity (i.e., when an entity has changed from applying the equity method for an investment in a foreign entity to consolidating the foreign entity). ASU 2013-05 does not change the requirement to release a pro rata portion of the CTA of the foreign entity into earnings for a partial sale of an equity method investment in a foreign entity. The amendments in ASU 2013-05 are effective prospectively for fiscal years (and interim reporting periods within those years) beginning after December 15, 2013. The amendments should be applied prospectively to derecognition events occurring after the effective date. The Company does not expect the adoption of ASU 2013-05 to materially impact its financial condition, results of operations and cash flows.

In July 2013, the FASB issued ASU 2013-11 “Income Taxes (Topic 740) – Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists” (“ASU 2013-11”). The amendments in ASU 2013-11 indicate that an unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward if such settlement is required or expected in the event the uncertain tax position is disallowed. In situations where a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction or the tax law of the jurisdiction does not require, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. The amendments in ASU 2013-11 are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The amendments should be applied prospectively to all unrecognized tax benefits that exist at the effective date. Retrospective application is permitted. The Company does not expect the adoption of ASU 2013-11 to materially impact its financial condition, results of operations and cash flows.

New Accounting Standards Recently Adopted

In December 2011, the FASB issued ASU 2011-11 “Balance Sheet (Topic 210) – Disclosures about Offsetting Assets and Liabilities” (“ASU 2011-11”). The amendments in ASU 2011-11 enhanced disclosures by requiring improved information about financial and derivative instruments that are either 1) offset (netting assets and liabilities) in accordance with Section 210-20-45 or Section 815-10-45 of the FASB Accounting Standards Codification (“ASC”) or 2) subject to an enforceable master netting arrangement or similar agreement. The amendments in ASU 2011-11 are effective for fiscal years beginning on or after January 1, 2013, and interim periods within those years. An entity should provide the disclosures required by those amendments retrospectively for all comparative periods presented. The adoption of ASU 2011-11 as of January 1, 2013 did not have a material impact on the financial condition, results of operations and cash flows of the Company. See Note 7, Financial Derivatives, for further information.

In July 2012, the FASB issued ASU 2012-02 “Intangibles – Goodwill and Other (Topic 350) Testing Indefinite-Lived Intangible Assets for Impairment” (“ASU 2012-02”). The amendments in ASU 2012-02 provide entities with the option to first assess qualitative factors to determine whether the existence of events and circumstances indicates that it is more likely than not that the indefinite-lived intangible asset is impaired. If, after assessing the totality of events and circumstances, an entity concludes that it is not more likely than not that the indefinite-lived intangible asset is impaired, then the entity is not required to take further action. However, if an entity concludes otherwise, then it is required to determine the fair value of the indefinite-lived intangible asset and perform the quantitative impairment test by comparing the fair value with the carrying amount. Under the amendments in ASU 2012-02, an entity also has the option to bypass the qualitative assessment for any indefinite-lived intangible asset in any period and proceed directly to performing the quantitative impairment test. An entity will be able to resume performing the qualitative assessment in any subsequent period. The amendments in ASU 2012-02 are effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. The adoption of ASU 2012-02 on January 1, 2013 did not have a material impact on the financial condition, results of operations and cash flows of the Company. See “Goodwill” in this Note 1 for further information.

In January 2013, the FASB issued ASU 2013-01 “Balance Sheet (Topic 210) Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities” (“ASU 2013-01”). The amendments in ASU 2013-01 clarify which instruments and transactions are subject to the offsetting disclosure requirements established by ASU 2011-11. ASU 2013-01 addresses preparer concerns that the scope of the disclosure requirements under ASU 2011-11 was overly broad and imposed unintended costs that were not commensurate with estimated benefits to the financial statement users. In choosing to narrow the scope of the offsetting disclosures, the FASB determined that it could make them more operable and cost effective for preparers while still giving financial statement users sufficient information to analyze the most significant presentation differences between financial statements prepared in accordance with U.S. GAAP and those prepared under International Financial Reporting Standards (“IFRS”). The amendments in ASU 2013-01 are effective for fiscal years beginning on or after January 1, 2013. Retrospective application is required for any period presented that begins before the entity’s initial application of the new requirements. The adoption of ASU 2013-01 as of January 1, 2013 did not have a material impact on the financial condition, results of operations and cash flows of the Company. See Note 7, Financial Derivatives, for further information.

In February 2013, the FASB issued ASU 2013-02 “Comprehensive Income (Topic 220) Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income” (“ASU 2013-02”). The amendments in ASU 2013-02 do not change the current requirements for reporting net income or other comprehensive income in financial statements. However, the amendments require an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income, an entity is required to cross-reference to other disclosures required under U.S. GAAP that provide additional detail about those amounts. The amendments in ASU 2013-02 are effective prospectively for reporting periods beginning after December 15, 2012. The adoption of ASU 2013-02 as of January 1, 2013 did not have a material impact on the financial condition, results of operations and cash flows of the Company. See Note 12, Accumulated Other Comprehensive Income (Loss), for further information.

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Costs Associated with Exit or Disposal Activities

9 Months Ended

Sep. 30, 2013

Restructuring And Related Activities [Abstract]

Costs Associated with Exit or Disposal Activities

Note 4. Costs Associated with Exit or Disposal Activities

Fourth Quarter 2011 Exit Plan

During 2011, the Company announced a plan to rationalize seats in certain U.S. sites and close certain locations in EMEA (the “Fourth Quarter 2011 Exit Plan”). The details are described below, by segment.

Americas

During 2011, as part of an on-going effort to streamline excess capacity related to the integration of the ICT Group, Inc. (“ICT”) acquisition and align it with the needs of the market, the Company announced a plan to rationalize approximately 900 seats in the U.S., some of which were revenue generating, with plans to migrate the associated revenues to other locations within the U.S. Approximately 300 employees were affected and the Company has completed the actions associated with the Americas plan.

The major costs estimated to be incurred as a result of these actions are program transfer costs, facility-related costs (primarily consisting of those costs associated with the real estate leases), and impairments of long-lived assets (primarily leasehold improvements and equipment) estimated at $1.9 million as of September 30, 2013 ($1.9 million at December 31, 2012). The Company recorded $0.5 million of the costs associated with these actions as non-cash impairment charges, while approximately $1.4 million represents cash expenditures for program transfer and facility-related costs, including obligations under the leases, the last of which ends in February 2017. The Company has paid $0.8 million in cash through September 30, 2013 under the Fourth Quarter 2011 Exit Plan in the Americas.

The following tables summarize the accrued liability associated with the Americas Fourth Quarter 2011 Exit Plan’s exit or disposal activities and related charges for the three months ended September 30, 2013 and 2012 (in thousands):

	Beginning Accrual  at July 1, 2013		Charges  (Reversals) for the  Three Months  Ended September 30, 2013 (1)		Cash Payments		Other Non-Cash     Changes		Ending Accrual at  September 30, 2013
Lease obligations and facility exit costs	$	606	$	-	$	(53)	$	-	$	553

	Beginning Accrual  at July 1, 2012		Charges  (Reversals) for the  Three Months Ended September 30, 2012 (1)		Cash Payments		Other Non-Cash     Changes		Ending Accrual at  September 30, 2012
Lease obligations and facility exit costs	$	598	$	418	$	(281)	$	-	$	735

⁽¹⁾  During 2012, the Company recorded additional charges due to a change in estimate in lease obligations and facility exit costs, which are included in “General and administrative” costs in the accompanying Condensed Consolidated Statement of Operations.

The following tables summarize the accrued liability associated with the Americas Fourth Quarter 2011 Exit Plan’s exit or disposal activities and related charges for the nine months ended September 30, 2013 and 2012 (in thousands):

	Beginning Accrual  at January 1, 2013		Charges  (Reversals) for the  Nine Months Ended September  30, 2013 (1)		Cash Payments		Other Non-Cash     Changes		Ending Accrual at  September 30, 2013
Lease obligations and facility exit costs	$	682	$	-	$	(129)	$	-	$	553

	Beginning Accrual  at January 1, 2012		Charges  (Reversals) for the  Nine Months Ended September 30, 2012 (1)		Cash Payments		Other Non-Cash     Changes		Ending Accrual at  September 30, 2012
Lease obligations and facility exit costs	$	-	$	1,074	$	(339)	$	-	$	735

⁽¹⁾  During 2012, the Company recorded additional lease obligations and facility exit costs, which are included in “General and administrative” costs in the accompanying Condensed Consolidated Statement of Operations.

EMEA

During 2011, to improve the Company’s overall profitability in the EMEA region, the Company committed to close a customer contact management center in South Africa and a customer contact management center in Ireland, as well as some capacity rationalization in the Netherlands, all components of the EMEA segment. Through these actions, the Company expects to improve its cost structure in the EMEA region by optimizing its capacity utilization. While the Company migrated approximately $3.2 million of annualized call volumes of the Ireland facility to other facilities within EMEA, the Company did not migrate the remaining call volume in Ireland or any of the annualized revenue from the Netherlands or South Africa facilities, which was $18.8 million for 2011, to other facilities within the region. The number of seats rationalized across the EMEA region approximated 900 with approximately 500 employees affected by the actions. The Company closed these facilities and substantially completed the actions associated with the EMEA plan on September 30, 2012.

The major costs estimated to be incurred as a result of these actions are facility-related costs (primarily consisting of those costs associated with the real estate leases), impairments of long-lived assets (primarily leasehold improvements and equipment) and anticipated severance-related costs estimated at $6.7 million as of September 30, 2013 ($6.7 million as of December 31, 2012). The Company recorded $0.5 million of the costs associated with these actions as non-cash impairment charges, while approximately $6.2 million represents cash expenditures for severance and related costs and facility-related costs, primarily rent obligations to be paid through the remainder of the noncancelable term of the leases, the last of which ended in March 2013. The Company has paid $5.9 million in cash through September 30, 2013 under the Fourth Quarter 2011 Exit Plan in EMEA.

The following tables summarize the accrued liability associated with EMEA’s Fourth Quarter 2011 Exit Plan’s exit or disposal activities and related charges for the three months ended September 30, 2013 and 2012 (in thousands):

	Beginning Accrual   at July 1, 2013		Charges  (Reversals) for the  Three Months Ended September 30, 2013 (1)		Cash Payments		Other Non-Cash     Changes (2)		Ending Accrual at  September 30, 2013
Lease obligations and facility exit costs	$	-	$	-	$	-	$	-	$	-
Severance and related costs		184		(62)		-		7		129
Legal-related costs		5		(5)		-		-		-
	$	189	$	(67)	$	-	$	7	$	129

	Beginning Accrual   at July 1, 2012		Charges  (Reversals) for the  Three Months Ended September 30, 2012 (1)		Cash Payments		Other Non-Cash     Changes (2)		Ending Accrual at  September 30, 2012
Lease obligations and facility exit costs	$	565	$	-	$	(5)	$	8	$	568
Severance and related costs		3,320		151		(2,886)		(17)		568
Legal-related costs		5		12		(16)		(1)		-
	$	3,890	$	163	$	(2,907)	$	(10)	$	1,136

⁽¹⁾  During 2013, the Company reversed accruals related to the final settlement of severance and related costs and legal-related costs for the Amsterdam site, which reduced “General and administrative” costs in the accompanying Condensed Consolidated Statement of Operations. During 2012, the Company recorded additional severance and related costs and legal-related costs, which are included in “General and administrative” costs in the accompanying Condensed Consolidated Statement of Operations.

⁽²⁾  Effect of foreign currency translation.

The following tables summarize the accrued liability associated with EMEA’s Fourth Quarter 2011 Exit Plan’s exit or disposal activities and related charges for the nine months ended September 30, 2013 and 2012 (in thousands):

	Beginning Accrual   at January 1, 2013		Charges (Reversals) for the   Nine Months Ended   September 30, 2013 (1)		Cash Payments		Other Non-Cash     Changes (2)		Ending Accrual at   September 30, 2013
Lease obligations and facility exit costs	$	-	$	-	$	-	$	-	$	-
Severance and related costs		187		(56)		(8)		6		129
Legal-related costs		10		(1)		(10)		1		-
	$	197	$	(57)	$	(18)	$	7	$	129

	Beginning Accrual   at January 1, 2012		Charges (Reversals) for the   Nine Months Ended   September 30, 2012 (1)		Cash Payments		Other Non-Cash     Changes (2)		Ending Accrual at   September 30, 2012
Lease obligations and facility exit costs	$	577	$	-	$	(5)	$	(4)	$	568
Severance and related costs		4,470		1,093		(4,898)		(97)		568
Legal related costs		13		83		(95)		(1)		-
	$	5,060	$	1,176	$	(4,998)	$	(102)	$	1,136

⁽¹⁾  During 2013, the Company reversed accruals related to the final settlement of severance and related costs and legal-related costs for the Amsterdam site, which reduced “General and administrative” costs in the accompanying Condensed Consolidated Statement of Operations. Additionally, during 2013 and 2012, the Company recorded additional severance and related costs and legal-related costs.

⁽²⁾  Effect of foreign currency translation.

The Company charged $0.7 million to “Direct salaries and related costs” for severance and related costs and $0.5 million to “General and administrative” costs for lease obligations and facility exit costs, severance and related costs and legal-related costs in the accompanying Consolidated Statement of Operations for the nine months ended September 30, 2012.

Fourth Quarter 2010 Exit Plan

During 2010, in furtherance of the Company’s long-term goals to manage and optimize capacity utilization, the Company committed to and closed a customer contact management center in the United Kingdom and a customer contact management center in Ireland, both components of the EMEA segment (the “Fourth Quarter 2010 Exit Plan”). These actions were substantially completed by January 31, 2011.

The major costs incurred as a result of these actions were facility-related costs (primarily consisting of those costs associated with the real estate leases), impairments of long-lived assets (primarily leasehold improvements and equipment) and severance-related costs totaling $2.2 million as of September 30, 2013 ($2.2 million as of December 31, 2012). The Company recorded $0.2 million of the costs associated with the Fourth Quarter 2010 Exit Plan as non-cash impairment charges. Approximately $1.8 million represents cash expenditures for facility-related costs, primarily rent obligations to be paid through the remainder of the lease terms, the last of which ends in March 2014, and $0.2 million represents cash expenditures for severance-related costs. The Company has paid $1.7 million in cash through September 30, 2013 under the Fourth Quarter 2010 Exit Plan.

The following tables summarize the accrued liability associated with the Fourth Quarter 2010 Exit Plan’s exit or disposal activities and related charges during the three months ended September 30, 2013 and 2012 (in thousands):

	Beginning Accrual   at July 1, 2013		Charges   (Reversals) for the   Three Months Ended September 30, 2013		Cash     Payments		Other Non-Cash   Changes (1)		Ending Accrual   at September 30, 2013
Lease obligations and facility exit costs	$	356	$	-	$	(145)	$	9	$	220

	Beginning Accrual   at July 1, 2012		Charges   (Reversals) for the   Three Months Ended  September 30, 2012		Cash     Payments		Other Non-Cash   Changes (1)		Ending Accrual   at September 30, 2012
Lease obligations and facility exit costs	$	656	$	-	$	(66)	$	5	$	595

⁽¹⁾ Effect of foreign currency translation.

The following tables summarize the accrued liability associated with the Fourth Quarter 2010 Exit Plan’s exit or disposal activities and related charges during the nine months ended September 30, 2013 and 2012 (in thousands):

	Beginning Accrual   at January 1, 2013		Charges (Reversals) for the   Nine Months Ended   September 30, 2013		Cash     Payments		Other Non-Cash   Changes (1)		Ending Accrual   at September 30, 2013
Lease obligations and facility exit costs	$	539	$	-	$	(325)	$	6	$	220

	Beginning Accrual   at January 1, 2012		Charges (Reversals) for the   Nine Months Ended   September 30, 2012		Cash     Payments		Other Non-Cash   Changes (1)		Ending Accrual   at September 30, 2012
Lease obligations and facility exit costs	$	835	$	-	$	(229)	$	(11)	$	595

⁽¹⁾  Effect of foreign currency translation.

Third Quarter 2010 Exit Plan

During 2010, consistent with the Company’s long-term goals to manage and optimize capacity utilization, the Company closed or committed to close four customer contact management centers in The Philippines and consolidated or committed to consolidate leased space in our Wilmington, Delaware and Newtown, Pennsylvania locations (the “Third Quarter 2010 Exit Plan”). These actions were substantially completed by January 31, 2011.

The major costs incurred as a result of these actions were impairments of long-lived assets (primarily leasehold improvements) and facility-related costs (primarily consisting of those costs associated with the real estate leases) estimated at $10.5 million as of September 30, 2013 ($10.5 million as of December 31, 2012), all of which are in the Americas segment. The Company recorded $3.8 million of the costs associated with the Third Quarter 2010 Exit Plan as non-cash impairment charges. The remaining $6.7 million represents cash expenditures for facility-related costs, primarily rent obligations to be paid through the remainder of the lease terms, the last of which ends in February 2017. The Company has paid $4.7 million in cash through September 30, 2013 under the Third Quarter 2010 Exit Plan.

The following tables summarize the accrued liability associated with the Third Quarter 2010 Exit Plan’s exit or disposal activities and related charges for the three months ended September 30, 2013 and 2012 (in thousands):

	Beginning Accrual   at July 1, 2013		Charges    (Reversals) for the   Three Months Ended September 30, 2013		Cash Payments		Other Non-Cash     Changes		Ending Accrual at   September 30, 2013
Lease obligations and facility exit costs	$	2,165	$	-	$	(166)	$	-	$	1,999

	Beginning Accrual   at July 1, 2012		Charges    (Reversals) for the   Three Months Ended September 30, 2012		Cash Payments		Other Non-Cash     Changes		Ending Accrual at   September 30, 2012
Lease obligations and facility exit costs	$	2,755	$	-	$	(146)	$	-	$	2,609

The following tables summarize the accrued liability associated with the Third Quarter 2010 Exit Plan’s exit or disposal activities and related charges for the nine months ended September 30, 2013 and 2012 (in thousands):

	Beginning Accrual   at January 1, 2013		Charges    (Reversals) for the   Nine Months Ended September 30, 2013		Cash Payments		Other Non-Cash     Changes (1)		Ending Accrual at   September 30, 2013
Lease obligations and facility exit costs	$	2,551	$	-	$	(550)	$	(2)	$	1,999

	Beginning Accrual   at January 1, 2012		Charges    (Reversals) for the   Nine Months Ended September 30, 2012		Cash Payments		Other Non-Cash     Changes (1)		Ending Accrual at   September 30, 2012
Lease obligations and facility exit costs	$	3,427	$	-	$	(818)	$	-	$	2,609

⁽¹⁾  Effect of foreign currency translation.

Restructuring Liability Classification

The following table summarizes the Company’s short-term and long-term accrued liabilities associated with its exit and disposal activities, by plan, as of September 30, 2013 and December 31, 2012 (in thousands):

	Americas Fourth   Quarter 2011   Exit Plan		EMEA Fourth   Quarter 2011   Exit Plan		Fourth Quarter     2010 Exit     Plan		Third Quarter     2010 Exit     Plan		Total
September 30, 2013
Short-term accrued restructuring liability (1)	$	135	$	129	$	220	$	497	$	981
Long-term accrued restructuring liability (2)		418		-		-		1,502		1,920
Ending accrual at September 30, 2013	$	553	$	129	$	220	$	1,999	$	2,901
December 31, 2012
Short-term accrued restructuring liability (1)	$	138	$	197	$	448	$	618	$	1,401
Long-term accrued restructuring liability (2)		544		-		91		1,933		2,568
Ending accrual at December 31, 2012	$	682	$	197	$	539	$	2,551	$	3,969

⁽¹⁾  Included in “Other accrued expenses and current liabilities” in the accompanying Condensed Consolidated Balance Sheets.

⁽²⁾  Included in “Other long-term liabilities” in the accompanying Condensed Consolidated Balance Sheets.

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Deferred Grants - Amortization of Deferred Grants (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Deferred Grants [Abstract]
Amortization of property grants	$ 253	$ 235	$ 758	$ 705
Amortization of employment grants	33	17	101	89
Amortization of deferred grants	$ 286	$ 252	$ 859	$ 794

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Acquisition of Alpine Access, Inc.

9 Months Ended

Sep. 30, 2013

Business Combinations [Abstract]

Acquisition of Alpine Access, Inc.

Note 2. Acquisition of Alpine Access, Inc.

On August 20, 2012, the Company acquired 100% of the outstanding common shares and voting interest of Alpine, pursuant to the terms of the merger agreement. Alpine, an industry leader in the at-home agent space, provides award-winning customer contact management services through a secured and proprietary virtual call center environment with its operations located in the United States (“U.S.”) and Canada. The results of Alpine’s operations have been included in the Company’s consolidated financial statements since its acquisition on August 20, 2012. The Company acquired Alpine to: create significant competitive differentiation for quality, speed to market, scalability and flexibility driven by proprietary, internally-developed software, systems, processes and other intellectual property, which uniquely overcome the challenges of the at-home delivery model; strengthen the Company’s current service portfolio and go-to-market offering while expanding the breadth of clients with minimal client overlap; broaden the addressable market opportunity within existing and new verticals as well as clients; expand the addressable pool of skilled labor; leverage operational best practices across the Company’s global platform, with the potential to convert more of its fixed cost to variable cost; and further enhance the growth and margin profile of the Company to drive shareholder value. This resulted in the Company paying a substantial premium for Alpine resulting in the recognition of goodwill.

The acquisition date fair value of the consideration transferred totaled $149.0 million, which was funded through cash on hand of $41.0 million and borrowings of $108.0 million under the Company’s credit agreement, dated May 3, 2012. See Note 11, Borrowings, for further information.

The Company accounted for the acquisition in accordance with ASC 805 “Business Combinations”, whereby the purchase price paid was allocated to the tangible and identifiable intangible assets acquired and liabilities assumed from Alpine based on their estimated fair values as of the closing date. During the three months ended December 31, 2012, the final working capital adjustment was approved by the authorized representative of Alpine’s shareholders. The Company finalized its purchase price allocation during the three months ended December 31, 2012, resulting in no changes from the estimated acquisition date fair values previously reported.

The following table summarizes the final purchase price allocation of the fair values of the assets acquired and liabilities assumed, all included in the Americas segment (in thousands):

	Amount
Cash and cash equivalents	$	1,859
Receivables		11,831
Prepaid expenses		617
Total current assets		14,307
Property and equipment		11,326
Goodwill		80,766
Intangibles		57,720
Deferred charges and other assets		916
Accounts payable		(880)
Accrued employee compensation and benefits		(3,774)
Income taxes payable		(141)
Deferred revenue		(94)
Other accrued expenses and current liabilities		(601)
Total current liabilities		(5,490)
Other long-term liabilities (1)		(10,592)
	$	148,953
(1) Primarily includes long-term deferred tax liabilities.

Fair values are based on management’s estimates and assumptions including variations of the income approach, the cost approach and the market approach.

The following table presents the Company’s purchased intangible assets as of August 20, 2012, the acquisition date (in thousands):

	Amount Assigned		Weighted Average   Amortization Period  (years)
Customer relationships	$	46,000		8
Trade names		10,600		8
Non-compete agreements		670		2
Favorable lease agreement		450		2
	$	57,720		8

The $80.8 million of goodwill was assigned to the Company’s Americas operating segment. Pursuant to Federal income tax regulations, no amount of intangibles or goodwill from this acquisition will be deductible for tax purposes.

The fair value of receivables purchased was $11.8 million, with a gross contractual amount of $11.8 million.

The amount of Alpine’s revenues and net loss since the August 20, 2012 acquisition date, included in the Company’s accompanying Condensed Consolidated Statements of Operations for the three and nine months ended September 30, 2012 were as follows (in thousands):

	From August 20, 2012 Through   September 30, 2012
Revenues	$	10,095
(Loss) from continuing operations before income taxes	$	(1,935)
(Loss) from continuing operations, net of taxes	$	(1,907)

The loss from continuing operations before income taxes of $1.9 million includes $1.3 million in severance costs, depreciation resulting from the adjustment to fair value of the acquired property and equipment, and amortization of the fair values of the acquired intangibles.

The following table presents the unaudited pro forma combined revenues and net earnings as if Alpine had been included in the consolidated results of the Company for the entire three and nine month periods ended September 30, 2012. The pro forma financial information is not indicative of the results of operations that would have been achieved if the acquisition and related borrowings had taken place on January 1, 2012 (in thousands):

	Three Months Ended  September 30, 2012		Nine Months Ended    September 30, 2012
Revenues	$	292,580	$	885,878
Income from continuing operations, net of taxes	$	9,622	$	24,296
Income from continuing operations per common share:
Basic	$	0.22	$	0.57
Diluted	$	0.22	$	0.57

These amounts have been calculated to reflect the additional depreciation, amortization and interest expense that would have been incurred assuming the fair value adjustments and borrowings occurred on January 1, 2012, together with the consequential tax effects. In addition, these amounts exclude costs incurred which are directly attributable to the acquisition, and which do not have a continuing impact on the combined companies’ operating results. Included in these costs are severance, advisory and legal costs, net of the tax effects.

Merger and integration costs associated with Alpine were as follows (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2013		2012		2013		2012
Severance costs: (1)
Americas	$	(7)	$	-	$	526	$	-
		(7)		-		526		-
Severance costs: (2)
Americas		4		320		985		320
Corporate		-		377		159		377
		4		697		1,144		697
Transaction and integration costs: (2)
Corporate		73		3,045		444		3,095
		73		3,045		444		3,095
Total merger and integration costs	$	70	$	3,742	$	2,114	$	3,792

⁽¹⁾  Included in “Direct salaries and related costs” in the accompanying Condensed Consolidated Statements of Operations.

⁽²⁾  Included in “General and administrative” costs in the accompanying Condensed Consolidated Statements of Operations.

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Earnings Per Share (Tables)

9 Months Ended

Sep. 30, 2013

Earnings Per Share [Abstract]

Number of Shares Used in Earnings Per Share Computation

The numbers of shares used in the earnings per share computation are as follows (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2013		2012		2013		2012
Basic:
Weighted average common shares outstanding		42,785		43,014		42,918		43,130
Diluted:
Dilutive effect of stock options, stock appreciation rights, restricted stock, restricted stock units and shares held in a rabbi trust		51		17		30		49
Total weighted average diluted shares outstanding		42,836		43,031		42,948		43,179
Anti-dilutive shares excluded from the diluted earnings per share calculation		56		-		18		-

Shares Repurchased

The shares repurchased under the Company’s share repurchase programs were as follows (in thousands, except per share amounts):

	Total Number of Shares     Repurchased		Range of Prices Paid Per Share				Total Cost of Shares     Repurchased
			Low		High
Three Months Ended:
September 30, 2013		69	$	16.91	$	16.99	$	1,185
September 30, 2012		29	$	14.98	$	14.98	$	447
Nine Months Ended:
September 30, 2013		341	$	15.61	$	16.99	$	5,479
September 30, 2012		537	$	13.85	$	15.00	$	7,908

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Overview and Basis of Presentation (Policies)

9 Months Ended

Sep. 30, 2013

Accounting Policies [Abstract]

Business

Business — Sykes Enterprises, Incorporated and consolidated subsidiaries (“SYKES” or the “Company”) provides comprehensive outsourced customer contact management solutions and services in the business process outsourcing arena to companies, primarily within the communications, financial services, technology/consumer, transportation and leisure, and healthcare industries. SYKES provides flexible, high-quality outsourced customer contact management services (with an emphasis on inbound technical support and customer service), which includes customer assistance, healthcare and roadside assistance, technical support and product sales to its clients’ customers. Utilizing SYKES’ integrated onshore/offshore global delivery model, SYKES provides its services through multiple communication channels encompassing phone, e-mail, Internet, text messaging and chat. SYKES complements its outsourced customer contact management services with various enterprise support services in the United States that encompass services for a company’s internal support operations, from technical staffing services to outsourced corporate help desk services. In Europe, SYKES also provides fulfillment services including multilingual sales order processing via the Internet and phone, payment processing, inventory control, product delivery and product returns handling. The Company has operations in two reportable segments entitled (1) the Americas, which includes the United States, Canada, Latin America, India and the Asia Pacific Rim, in which the client base is primarily companies in the United States that are using the Company’s services to support their customer management needs; and (2) EMEA, which includes Europe, the Middle East and Africa.

Acquisition — In August 2012, the Company completed the acquisition of Alpine Access, Inc. (“Alpine”), a Delaware corporation, pursuant to the Agreement and Plan of Merger, dated July 27, 2012. The Company has reflected the operating results in the Condensed Consolidated Statements of Operations since August 20, 2012. See Note 2, Acquisition of Alpine Access, Inc., for additional information on the acquisition of this business.

Discontinued Operations — In March 2012, the Company sold its operations in Spain (the “Spanish operations”), pursuant to an asset purchase agreement dated March 29, 2012 and a stock purchase agreement dated March 30, 2012. The Company reflected the operating results related to the Spanish operations as discontinued operations in the Condensed Consolidated Statements of Operations for the nine months ended September 30, 2012. Cash flows from discontinued operations are included in the Condensed Consolidated Statements of Cash Flows for the nine months ended September 30, 2012. See Note 3, Discontinued Operations, for additional information on the sale of the Spanish operations.

Basis of Presentation

Basis of Presentation — The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“generally accepted accounting principles” or “U.S. GAAP”) for interim financial information, the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and notes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three and nine months ended September 30, 2013 are not necessarily indicative of the results that may be expected for any future quarters or the year ending December 31, 2013. For further information, refer to the consolidated financial statements and notes thereto, included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2012, as filed with the Securities and Exchange Commission (“SEC”).

Principles of Consolidation

Principles of Consolidation — The condensed consolidated financial statements include the accounts of SYKES and its wholly-owned subsidiaries and controlled majority-owned subsidiaries. All significant intercompany transactions and balances have been eliminated in consolidation.

Use of Estimates

Use of Estimates — The preparation of condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires the Company to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Subsequent Events

Subsequent Events — Subsequent events or transactions have been evaluated through the date and time of issuance of the condensed consolidated financial statements. There were no material subsequent events that required recognition or disclosure in the accompanying condensed consolidated financial statements.

Goodwill

Goodwill — The Company accounts for goodwill and other intangible assets under Accounting Standards Codification (“ASC”) 350 “Intangibles — Goodwill and Other” (“ASC 350”). The Company expects to receive future benefits from previously acquired goodwill over an indefinite period of time. For goodwill and other intangible assets with indefinite lives not subject to amortization, the Company reviews goodwill and intangible assets for impairment at least annually in the third quarter, and more frequently in the presence of certain circumstances. The Company has the option to first assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If, after assessing the totality of events or circumstances, the Company determines it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, then performing the two-step impairment test is unnecessary. However, if the Company concludes otherwise, then it is required to perform the first step of the two-step impairment test by calculating the fair value of the reporting unit and comparing the fair value with the carrying amount of the reporting unit. If the carrying amount of a reporting unit exceeds its fair value, then the Company is required to perform the second step of the goodwill impairment test to measure the amount of the impairment loss, if any. Fair value for goodwill is based on discounted cash flows, market multiples and/or appraised values, as appropriate, and an analysis of our market capitalization. Under ASC 350, the carrying value of assets is calculated at the reporting unit. If the fair value of the reporting unit is less than its carrying value, goodwill is considered impaired and an impairment loss is recorded to the extent that the fair value of the goodwill within the reporting unit is less than its carrying value.

The Company elected to forgo the option to first assess qualitative factors and completed its annual two-step goodwill impairment test during the three months ended September 30, 2013, which included the consideration of certain economic factors, and determined that the fair value of each reporting unit was substantially in excess of its carrying value and goodwill was not impaired.

New Accounting Standards Not Yet Adopted

New Accounting Standards Not Yet Adopted

In March 2013, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2013-05 “Foreign Currency Matters (Topic 830) – Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity” (“ASU 2013-05”). The amendments in ASU 2013-05 indicate that a cumulative translation adjustment (“CTA”) is attached to the parent’s investment in a foreign entity and should be released in a manner consistent with the derecognition guidance on investments in entities. Thus, the entire amount of the CTA associated with the foreign entity would be released when there has been a sale of a subsidiary or group of net assets within a foreign entity and the sale represents the substantially complete liquidation of the investment in the foreign entity, a loss of a controlling financial interest in an investment in a foreign entity (i.e., the foreign entity is deconsolidated), or a step acquisition for a foreign entity (i.e., when an entity has changed from applying the equity method for an investment in a foreign entity to consolidating the foreign entity). ASU 2013-05 does not change the requirement to release a pro rata portion of the CTA of the foreign entity into earnings for a partial sale of an equity method investment in a foreign entity. The amendments in ASU 2013-05 are effective prospectively for fiscal years (and interim reporting periods within those years) beginning after December 15, 2013. The amendments should be applied prospectively to derecognition events occurring after the effective date. The Company does not expect the adoption of ASU 2013-05 to materially impact its financial condition, results of operations and cash flows.

In July 2013, the FASB issued ASU 2013-11 “Income Taxes (Topic 740) – Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists” (“ASU 2013-11”). The amendments in ASU 2013-11 indicate that an unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward if such settlement is required or expected in the event the uncertain tax position is disallowed. In situations where a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction or the tax law of the jurisdiction does not require, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. The amendments in ASU 2013-11 are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The amendments should be applied prospectively to all unrecognized tax benefits that exist at the effective date. Retrospective application is permitted. The Company does not expect the adoption of ASU 2013-11 to materially impact its financial condition, results of operations and cash flows.

New Accounting Standards Recently Adopted

New Accounting Standards Recently Adopted

In December 2011, the FASB issued ASU 2011-11 “Balance Sheet (Topic 210) – Disclosures about Offsetting Assets and Liabilities” (“ASU 2011-11”). The amendments in ASU 2011-11 enhanced disclosures by requiring improved information about financial and derivative instruments that are either 1) offset (netting assets and liabilities) in accordance with Section 210-20-45 or Section 815-10-45 of the FASB Accounting Standards Codification (“ASC”) or 2) subject to an enforceable master netting arrangement or similar agreement. The amendments in ASU 2011-11 are effective for fiscal years beginning on or after January 1, 2013, and interim periods within those years. An entity should provide the disclosures required by those amendments retrospectively for all comparative periods presented. The adoption of ASU 2011-11 as of January 1, 2013 did not have a material impact on the financial condition, results of operations and cash flows of the Company. See Note 7, Financial Derivatives, for further information.

In July 2012, the FASB issued ASU 2012-02 “Intangibles – Goodwill and Other (Topic 350) Testing Indefinite-Lived Intangible Assets for Impairment” (“ASU 2012-02”). The amendments in ASU 2012-02 provide entities with the option to first assess qualitative factors to determine whether the existence of events and circumstances indicates that it is more likely than not that the indefinite-lived intangible asset is impaired. If, after assessing the totality of events and circumstances, an entity concludes that it is not more likely than not that the indefinite-lived intangible asset is impaired, then the entity is not required to take further action. However, if an entity concludes otherwise, then it is required to determine the fair value of the indefinite-lived intangible asset and perform the quantitative impairment test by comparing the fair value with the carrying amount. Under the amendments in ASU 2012-02, an entity also has the option to bypass the qualitative assessment for any indefinite-lived intangible asset in any period and proceed directly to performing the quantitative impairment test. An entity will be able to resume performing the qualitative assessment in any subsequent period. The amendments in ASU 2012-02 are effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. The adoption of ASU 2012-02 on January 1, 2013 did not have a material impact on the financial condition, results of operations and cash flows of the Company. See “Goodwill” in this Note 1 for further information.

In January 2013, the FASB issued ASU 2013-01 “Balance Sheet (Topic 210) Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities” (“ASU 2013-01”). The amendments in ASU 2013-01 clarify which instruments and transactions are subject to the offsetting disclosure requirements established by ASU 2011-11. ASU 2013-01 addresses preparer concerns that the scope of the disclosure requirements under ASU 2011-11 was overly broad and imposed unintended costs that were not commensurate with estimated benefits to the financial statement users. In choosing to narrow the scope of the offsetting disclosures, the FASB determined that it could make them more operable and cost effective for preparers while still giving financial statement users sufficient information to analyze the most significant presentation differences between financial statements prepared in accordance with U.S. GAAP and those prepared under International Financial Reporting Standards (“IFRS”). The amendments in ASU 2013-01 are effective for fiscal years beginning on or after January 1, 2013. Retrospective application is required for any period presented that begins before the entity’s initial application of the new requirements. The adoption of ASU 2013-01 as of January 1, 2013 did not have a material impact on the financial condition, results of operations and cash flows of the Company. See Note 7, Financial Derivatives, for further information.

In February 2013, the FASB issued ASU 2013-02 “Comprehensive Income (Topic 220) Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income” (“ASU 2013-02”). The amendments in ASU 2013-02 do not change the current requirements for reporting net income or other comprehensive income in financial statements. However, the amendments require an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income, an entity is required to cross-reference to other disclosures required under U.S. GAAP that provide additional detail about those amounts. The amendments in ASU 2013-02 are effective prospectively for reporting periods beginning after December 15, 2012. The adoption of ASU 2013-02 as of January 1, 2013 did not have a material impact on the financial condition, results of operations and cash flows of the Company. See Note 12, Accumulated Other Comprehensive Income (Loss), for further information.

Fair Value Measurements

ASC 820 “Fair Value Measurements and Disclosures” (“ASC 820”) requires disclosure about how fair value is determined for assets and liabilities and establishes a hierarchy for which these assets and liabilities must be grouped, based on significant levels of observable or unobservable inputs. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect the Company’s market assumptions. This hierarchy requires the use of observable market data when available. These two types of inputs have created the following fair value hierarchy:

— Level 1 — Quoted prices for identical instruments in active markets.

— Level 2 — Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets.

— Level 3 — Valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.

Fair Value of Financial Instruments — The following methods and assumptions were used to estimate the fair value of each class of financial instruments for which it is practicable to estimate that value:

— Cash, Short-Term and Other Investments, Investments Held in Rabbi Trust and Accounts Payable — The carrying values for cash, short-term and other investments, investments held in rabbi trust and accounts payable approximate their fair values.

— Foreign Currency Forward Contracts and Options — Foreign currency forward contracts and options, including premiums paid on options, are recognized at fair value based on quoted market prices of comparable instruments or, if none are available, on pricing models or formulas using current market and model assumptions, including adjustments for credit risk.

— Long-Term Debt — The carrying value of long-term debt approximates its estimated fair value as it re-prices at varying interest rates.

Fair Value Measurements — ASC 820 defines fair value, establishes a framework for measuring fair value in accordance with generally accepted accounting principles and expands disclosures about fair value measurements. ASC 820-10-20 clarifies that fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants.

Financial Instruments

ASC 825 “Financial Instruments” (“ASC 825”) permits an entity to measure certain financial assets and financial liabilities at fair value with changes in fair value recognized in earnings each period. The Company has not elected to use the fair value option permitted under ASC 825 for any of its financial assets and financial liabilities that are not already recorded at fair value.

Earnings Per Share

Basic earnings per share are based on the weighted average number of common shares outstanding during the periods. Diluted earnings per share includes the weighted average number of common shares outstanding during the respective periods and the further dilutive effect, if any, from stock options, stock appreciation rights, restricted stock, restricted stock units and shares held in a rabbi trust using the treasury stock method.

Segments and Geographic Information

The Company operates within two regions, the Americas and EMEA. Each region represents a reportable segment comprised of aggregated regional operating segments, which portray similar economic characteristics. The Company aligns its business into two segments to effectively manage the business and support the customer care needs of every client and to respond to the demands of the Company’s global customers.

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Fair Value (Tables)

9 Months Ended

Sep. 30, 2013

Fair Value Disclosures [Abstract]

Assets and Liabilities Measured at Fair Value on a Recurring Basis

The Company’s assets and liabilities measured at fair value on a recurring basis subject to the requirements of ASC 820 consist of the following (in thousands):

		Fair Value Measurements at September 30, 2013 Using:
		Balance at		Quoted Prices in Active Markets For  Identical Assets		Significant Other     Observable     Inputs		Significant     Unobservable    Inputs
		September 30, 2013		Level (1)		Level (2)		Level (3)
Assets:
Money market funds and open-end mutual funds included in “Cash and cash equivalents”	(1)	$	7,763	$	7,763	$	-	$	-
Money market funds and open-end mutual funds in “Deferred charges and other assets”	(1)		11		11		-		-
Foreign currency forward and option contracts	(2)		2,299		-		2,299		-
Foreign currency forward contracts	(3)		500		-		500		-
Equity investments held in a rabbi trust for the Deferred Compensation Plan	(4)		4,628		4,628		-		-
Debt investments held in a rabbi trust for the Deferred Compensation Plan	(4)		1,166		1,166		-		-
Guaranteed investment certificates	(5)		80		-		80		-
		$	16,447	$	13,568	$	2,879	$	-
Liabilities:
Long-term debt	(6)	$	105,000	$	-	$	105,000	$	-
Foreign currency forward and option contracts	(7)		4,478		-		4,478		-
		$	109,478	$	-	$	109,478	$	-
(1)  In the accompanying Condensed Consolidated Balance Sheet. (2)  Included in “Other current assets” in the accompanying Condensed Consolidated Balance Sheet. See Note 7. (3)   Included in “Deferred charges and other assets” in the accompanying Condensed Consolidated Balance Sheet. See Note 7. (4)  Included in “Other current assets” in the accompanying Condensed Consolidated Balance Sheet. See Note 8. (5)   Included in “Deferred charges and other assets” in the accompanying Condensed Consolidated Balance Sheet. (6)  The carrying value of long-term debt, including the current portion thereof, approximates its estimated fair value as it re-prices at varying interest rates. See Note 11. (7)  Included in “Other accrued expenses and current liabilities” in the accompanying Condensed Consolidated Balance Sheet. See Note 7.

The Company’s assets and liabilities measured at fair value on a recurring basis subject to the requirements of ASC 820 consist of the following (in thousands):

		Fair Value Measurements at December 31, 2012 Using:
		Balance at		Quoted Prices in Active Markets For  Identical Assets		Significant Other     Observable     Inputs		Significant     Unobservable    Inputs
		December 31, 2012		Level (1)		Level (2)		Level (3)
Assets:
Money market funds and open-end mutual funds included in “Cash and cash equivalents”	(1)	$	7,598	$	7,598	$	-	$	-
Money market funds and open-end mutual funds in “Deferred charges and other assets”	(1)		11		11		-		-
Foreign currency forward and option contracts	(2)		2,008		-		2,008		-
Equity investments held in a rabbi trust for the Deferred Compensation Plan	(3)		3,212		3,212		-		-
Debt investments held in a rabbi trust for the Deferred Compensation Plan	(3)		2,049		2,049		-		-
Guaranteed investment certificates	(4)		80		-		80		-
		$	14,958	$	12,870	$	2,088	$	-
Liabilities:
Long-term debt	(5)	$	91,000	$	-	$	91,000	$	-
Foreign currency forward and option contracts	(6)		974		-		974		-
		$	91,974	$	-	$	91,974	$	-
(1)  In the accompanying Condensed Consolidated Balance Sheet. (2)  Included in “Other current assets” in the accompanying Condensed Consolidated Balance Sheet. See Note 7. (3)   Included in “Other current assets” in the accompanying Condensed Consolidated Balance Sheet. See Note 8. (4)  Included in “Deferred charges and other assets” in the accompanying Condensed Consolidated Balance Sheet. (5)  The carrying value of long-term debt, including the current portion thereof, approximates its estimated fair value as it re-prices at varying interest rates. See Note 11. (6)   Included in “Other accrued expenses and current liabilities” in the accompanying Condensed Consolidated Balance Sheet. See Note 7.

Impairment Losses Related to Nonrecurring Fair Value Measurements of Certain Assets

The following table summarizes the total impairment losses related to nonrecurring fair value measurements of certain assets (no liabilities) subject to the requirements of ASC 820 (in thousands):

	Total Impairment (Loss)
	Three Months Ended September 30,				Nine Months Ended September 30,
	2013		2012		2013		2012
Americas:
Property and equipment, net	$	-	$	(122)	$	-	$	(271)

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Deferred Revenue - Components of Deferred Revenue (Detail) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Deferred Revenue Disclosure [Abstract]
Future service	$ 26,821	$ 25,074
Estimated potential penalties and holdbacks	10,366	9,209
Deferred revenue	$ 37,187	$ 34,283

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Stock Based Compensation - Summary of Weighted Average Grant-Date Fair Value of Common Stock Awarded and Cash Used to Settle Company's Obligation under Deferred Compensation (Detail) (Common Stock [Member], USD $) In Thousands, except Per Share data, unless otherwise specified	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Shares	12	13
Weighted average grant-date fair value	$ 16.30	$ 15.28
Fair value of vested	$ 241	$ 178
Cash used to settle the obligation	$ 1,014	$ 263

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Deferred Grants (Tables)

9 Months Ended

Sep. 30, 2013

Text Block [Abstract]

Schedule of Deferred Grants

The components of deferred grants consist of the following (in thousands):

	September 30, 2013		December 31, 2012
Property grants	$	6,565	$	7,270
Employment grants		475		337
Total long-term deferred grants (1)	$	7,040	$	7,607

⁽¹⁾     Included in “Deferred grants” in the accompanying Condensed Consolidated Balance Sheets.

Amortization of Deferred Grants

Amortization of the Company’s property grants included as a reduction to “Depreciation, net” and amortization of the Company’s employment grants are primarily included as a reduction to “Direct salaries and related costs” in the accompanying Condensed Consolidated Statements of Operations consist of the following (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2013		2012		2013		2012
Amortization of property grants	$	253	$	235	$	758	$	705
Amortization of employment grants		33		17		101		89
	$	286	$	252	$	859	$	794

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Investments Held in Rabbi Trust - Components of Investment Income (Losses), Included in Other Income (Expense) in Accompanying Consolidated Statements of Operations (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Investments Debt And Equity Securities [Abstract]
Gross realized gains from sale of trading securities	$ 27	$ 58	$ 139	$ 139
Gross realized (losses) from sale of trading securities			(8)	(1)
Dividend and interest income	(12)	11	6	31
Net unrealized holding gains (losses)	293	189	489	353
Net investment income (losses)	$ 308	$ 258	$ 626	$ 522

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Stock-Based Compensation - Summary of Nonvested Stock Appreciation Rights (Detail) (Nonvested Stock Appreciation Rights (SARs) [Member], USD $) In Thousands, except Per Share data, unless otherwise specified	9 Months Ended
	Sep. 30, 2013
Nonvested Stock Appreciation Rights (SARs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Nonvested Shares, beginning balance	395
Granted, Shares	318
Vested, Shares	(178)
Forfeited or expired, Shares
Nonvested Shares, ending balance	535
Nonvested, Weighted Average Grant-Date Fair Value, beginning balance	$ 6.74
Granted, Weighted Average Grant-Date Fair Value	$ 6.08
Vested, Weighted Average Grant-Date Fair Value	$ 7.28
Forfeited or expired, Weighted Average Grant-Date Fair Value
Nonvested, Weighted Average Grant-Date Fair Value, ending balance	$ 6.17

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Discontinued Operations - Results of Spanish Operations Included in Discontinued Operations (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2012	Sep. 30, 2012	Dec. 31, 2011
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
(Loss) from discontinued operations, net of taxes		$ (820)
(Loss) on sale of discontinued operations before income taxes		(10,707)
(Loss) on sale of discontinued operations, net of taxes		(10,707)
Spain [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenues		10,102	39,300
(Loss) from discontinued operations before income taxes		(820)
Income taxes
(Loss) from discontinued operations, net of taxes		(820)
(Loss) on sale of discontinued operations before income taxes		(10,707)
Income taxes
(Loss) on sale of discontinued operations, net of taxes		$ (10,707)

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Acquisition of Alpine Access, Inc - Summary of Purchased Intangible Assets (Detail) (USD $) In Thousands, unless otherwise specified	9 Months Ended	12 Months Ended	9 Months Ended	12 Months Ended	9 Months Ended	12 Months Ended	9 Months Ended	12 Months Ended	9 Months Ended	12 Months Ended	1 Months Ended
	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013 Customer Relationships [Member]	Dec. 31, 2012 Customer Relationships [Member]	Sep. 30, 2013 Trade Names [Member]	Dec. 31, 2012 Trade Names [Member]	Sep. 30, 2013 Non-Compete Agreements [Member]	Dec. 31, 2012 Non-Compete Agreements [Member]	Sep. 30, 2013 Favorable Lease Agreement [Member]	Dec. 31, 2012 Favorable Lease Agreement [Member]	Aug. 20, 2012 Alpine Access, Inc [Member] Americas [Member]	Aug. 20, 2012 Alpine Access, Inc [Member] Customer Relationships [Member] Americas [Member]	Aug. 20, 2012 Alpine Access, Inc [Member] Trade Names [Member] Americas [Member]	Aug. 20, 2012 Alpine Access, Inc [Member] Non-Compete Agreements [Member] Americas [Member]	Aug. 20, 2012 Alpine Access, Inc [Member] Favorable Lease Agreement [Member] Americas [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Amount Assigned											$ 57,720	$ 46,000	$ 10,600	$ 670	$ 450
Weighted Average Amortization Period (years)	8 years	8 years	8 years	8 years	8 years	8 years	2 years	2 years	2 years	2 years	8 years	8 years	8 years	2 years	2 years

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Segments and Geographic Information (Tables)

9 Months Ended

Sep. 30, 2013

Segment Reporting [Abstract]

Company's Reportable Segments

Information about the Company’s reportable segments is as follows (in thousands):

	Americas		EMEA		Other (1)		Consolidated
Three Months Ended September 30, 2013:
Revenues (2)	$	265,878	$	56,265			$	322,143
Percentage of revenues		82.5%		17.5%				100.0%
Depreciation, net (2)	$	9,532	$	1,145			$	10,677
Amortization of intangibles (2)	$	3,699	$	-			$	3,699
Income (loss) from continuing operations	$	26,987	$	3,423	$	(11,631)	$	18,779
Other (expense), net						(58)		(58)
Income taxes						(4,575)		(4,575)
Income from continuing operations, net of taxes								14,146
(Loss) from discontinued operations, net of taxes (3)	$	-	$	-				-
Net income							$	14,146
Total assets as of September 30, 2013	$	1,119,017	$	1,377,992	$	(1,547,118)	$	949,891
Three Months Ended September 30, 2012:
Revenues (2)	$	237,541	$	42,985			$	280,526
Percentage of revenues		84.7%		15.3%				100.0%
Depreciation, net (2)	$	8,579	$	1,004			$	9,583
Amortization of intangibles (2)	$	2,774	$	-			$	2,774
Income (loss) from continuing operations	$	21,654	$	2,359	$	(15,341)	$	8,672
Other (expense), net						(839)		(839)
Income taxes						309		309
Income from continuing operations, net of taxes								8,142
(Loss) from discontinued operations, net of taxes (3)	$	-	$	-				-
Net income							$	8,142
Total assets as of September 30, 2012	$	1,265,146	$	1,073,201	$	(1,433,732)	$	904,615
Nine Months Ended September 30, 2013:
Revenues (2)	$	776,255	$	151,867			$	928,122
Percentage of revenues		83.6%		16.4%				100.0%
Depreciation, net (2)	$	27,789	$	3,074			$	30,863
Amortization of intangibles (2)	$	11,171	$	-			$	11,171
Income (loss) from continuing operations	$	65,730	$	3,354	$	(34,811)	$	34,273
Other (expense), net						(926)		(926)
Income taxes						(7,087)		(7,087)
Income from continuing operations, net of taxes								26,260
(Loss) from discontinued operations, net of taxes (3)	$	-	$	-				-
Net income							$	26,260
Nine Months Ended September 30, 2012:
Revenues (2)	$	688,841	$	134,585			$	823,426
Percentage of revenues		83.7%		16.3%				100.0%
Depreciation, net (2)	$	27,043	$	2,990			$	30,033
Amortization of intangibles (2)	$	6,644	$	-			$	6,644
Income (loss) from continuing operations	$	69,388	$	1,861	$	(39,182)	$	32,067
Other (expense), net						(1,838)		(1,838)
Income taxes						(3,569)		(3,569)
Income from continuing operations, net of taxes								26,660
(Loss) from discontinued operations, net of taxes (3)	$	(6,302)	$	(5,225)				(11,527)
Net income							$	15,133

⁽¹⁾  Other items (including corporate costs, impairment costs, other income and expense, and income taxes) are shown for purposes of reconciling to the Company’s consolidated totals as shown in the tables above for the three and nine months ended September 30, 2013 and 2012. Inter-segment revenues are not material to the Americas and EMEA segment results. The Company evaluates the performance of its geographic segments based on revenue and income (loss) from operations, and does not include segment assets or other income and expense items for management reporting purposes.

⁽²⁾  Revenues and depreciation and amortization include results from continuing operations only.

⁽³⁾  Includes the (loss) from discontinued operations, net of taxes, as well as the (loss) on sale of discontinued operations, net of taxes, if any.

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Condensed Consolidated Balance Sheets (Parenthetical) (USD $) In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Statement Of Financial Position [Abstract]
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	10,000	10,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	200,000	200,000
Common stock, shares issued	44,048	43,790
Treasury stock, shares	191	108

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Financial Derivatives

9 Months Ended

Sep. 30, 2013

Derivative Instruments And Hedging Activities Disclosure [Abstract]

Financial Derivatives

Note 7. Financial Derivatives

Cash Flow Hedges – The Company has derivative assets and liabilities relating to outstanding forward contracts and options, designated as cash flow hedges, as defined under ASC 815 “Derivatives and Hedging” (“ASC 815”), consisting of Philippine Peso, Costa Rican Colon, Hungarian Forint and Romanian Leu contracts. These contracts are entered into to protect against the risk that the eventual cash flows resulting from such transactions will be adversely affected by changes in exchange rates.

The deferred gains (losses) and related taxes on the Company’s cash flow hedges recorded in “Accumulated other comprehensive income (loss)” (“AOCI”) in the accompanying Condensed Consolidated Balance Sheets are as follows (in thousands):

	September 30, 2013		December 31, 2012
Deferred gains (losses) in AOCI	$	(2,136)	$	(512)
Tax on deferred gains (losses) in AOCI		215		(58)
Deferred gains (losses) in AOCI, net of taxes	$	(1,921)	$	(570)
Deferred gains (losses) expected to be reclassified to “Revenues” from AOCI during the next twelve months	$	(2,450)

Deferred gains (losses) and other future reclassifications from AOCI will fluctuate with movements in the underlying market price of the forward contracts and options.

Net Investment Hedge – During 2013, the Company entered into foreign exchange forward contracts to hedge its net investment in a foreign operation, as defined under ASC 815. The Company did not hedge net investments in foreign operations during 2012. The purpose of these derivative instruments is to protect the Company’s interests against the risk that the net assets of certain foreign subsidiaries will be adversely affected by changes in exchange rates and economic exposures related to the Company’s foreign currency-based investments in these subsidiaries.

Other Hedges – The Company also periodically enters into foreign currency hedge contracts that are not designated as hedges as defined under ASC 815. The purpose of these derivative instruments is to protect the Company’s interests against adverse foreign currency moves pertaining to intercompany receivables and payables, and other assets and liabilities that are denominated in currencies other than the Company’s subsidiaries’ functional currencies. These contracts generally do not exceed 180 days in duration.

The Company had the following outstanding foreign currency forward contracts and options (in thousands):

	As of September 30, 2013				As of December 31, 2012
Contract Type	Notional     Amount in     USD		Settle Through    Date		Notional     Amount in     USD		Settle Through   Date
Cash flow hedges: (1)
Options:
Philippine Pesos	$	77,000		December 2014	$	71,000		September 2013
Forwards:
Philippine Pesos		62,850		July 2014		5,000		August 2013
Costa Rican Colones		44,250		August 2014		60,750		December 2013
Hungarian Forints		2,164		January 2014		4,744		January 2014
Romanian Leis		2,435		January 2014		6,895		January 2014
Net investment hedges: (2)
Forwards:
Euros		32,657		September 2014		-		-
Non-designated hedges: (3)
Forwards		70,176		March 2014		41,799		June 2013
(1)  Cash flow hedge as defined under ASC 815. Purpose is to protect against the risk that eventual cash flows resulting from such transactions will be adversely affected by changes in exchange rates. (2)  Net investment hedge as defined under ASC 815. Purpose is to protect against the risk that the net assets of certain of our international subsidiaries will be adversely affected by changes in exchange rates and economic exposures related to our foreign currency-based investments in these subsidiaries.

As of September 30, 2013, the maximum amount of loss due to credit risk that the Company would incur if parties to the financial instruments that make up the concentration failed to perform according to the terms of the contracts was $2.8 million, based on the gross fair value of the financial instruments.

Master netting agreements exist with each respective counterparty used to transact foreign exchange derivatives. These agreements allow the Company to net settle transactions of the same currency in a single transaction. In the event of default by the Company or one of its counterparties, these agreements include a set-off clause that provides the non-defaulting party the right to net settle all derivative transactions, regardless of the currency and settlement date. However, the Company has elected to present the derivative assets and derivative liabilities on a gross basis in the accompanying Condensed Consolidated Balance Sheets. Additionally, the Company is not required to pledge nor is it entitled to receive cash collateral related to these derivative transactions.

The following tables present the fair value of the Company’s derivative instruments included in the accompanying Condensed Consolidated Balance Sheets (in thousands):

	Derivative Assets
	September 30, 2013		December 31, 2012
	Fair Value		Fair Value
Derivatives designated as cash flow hedging instruments under ASC 815:
Foreign currency forward and option contracts (1)	$	1,364	$	1,080
Foreign currency forward and option contracts (2)		500		14
		1,864		1,094
Derivatives not designated as hedging instruments under ASC 815:
Foreign currency forward contracts (1)		935		914
Total derivative assets	$	2,799	$	2,008
	Derivative Liabilities
	September 30, 2013		December 31, 2012
	Fair Value		Fair Value
Derivatives designated as cash flow hedging instruments under ASC 815:
Foreign currency forward and option contracts (3)	$	3,184	$	904
Foreign currency forward and option contracts (4)		-		8
		3,184		912
Derivatives designated as a net investment hedge under ASC 815:
Foreign currency forward contracts (3)	$	1,191	$	-
Derivatives not designated as hedging instruments under ASC 815:
Foreign currency forward contracts (3)		103		62
Total derivative liabilities	$	4,478	$	974

⁽¹⁾       Included in “Other current assets” in the accompanying Condensed Consolidated Balance Sheets.

⁽²⁾      Included in “Deferred charges and other assets” in the accompanying Condensed Consolidated Balance Sheets.

⁽³⁾      Included in “Other accrued expenses and current liabilities” in the accompanying Condensed Consolidated Balance Sheets.

⁽⁴⁾       Included in “Other long-term liabilities” in the accompanying Condensed Consolidated Balance Sheets.

The following tables present the effect of the Company’s derivative instruments included in the accompanying Condensed Consolidated Financial Statements for the three months ended September 30, 2013 and 2012 (in thousands):

	Gain (Loss) Recognized   in AOCI on Derivatives   (Effective Portion)				Gain (Loss) Reclassified  From Accumulated AOCI  Into  “Revenues” (Effective Portion)				Gain (Loss) Recognized  in  “Revenues” on Derivatives  (Ineffective Portion)
	September 30,				September 30,				September 30,
	2013		2012		2013		2012		2013		2012
Derivatives designated as cash flow hedging instruments under ASC 815:
Foreign currency forward and option contracts	$	145	$	127	$	(795)	$	1,631	$	125	$	-
Derivatives designated as net investment hedging instruments under ASC 815:
Foreign currency forward contracts		(1,227)		-		-		-		-		-
Foreign currency forward and option contracts	$	(1,082)	$	127	$	(795)	$	1,631	$	125	$	-

	Gain (Loss) Recognized  in “Other income and (expense)” on Derivatives
	September 30,
	2013		2012
Derivatives not designated as hedging instruments under ASC 815:
Foreign currency forward contracts	$	546	$	(849)

The following tables present the effect of the Company’s derivative instruments included in the accompanying Condensed Consolidated Financial Statements for the nine months ended September 30, 2013 and 2012 (in thousands):

	Gain (Loss) Recognized   in AOCI on Derivatives   (Effective Portion)				Gain (Loss) Reclassified  From Accumulated AOCI  Into “Revenues” (Effective Portion)				Gain (Loss) Recognized in  “Revenues” on Derivatives  (Ineffective Portion)
	September 30,				September 30,				September 30,
	2013		2012		2013		2012		2013		2012
Derivatives designated as cash flow hedging instruments under ASC 815:
Foreign currency forward and option contracts	$	(1,599)	$	4,090	$	4	$	2,290	$	100	$	17
Derivatives designated as net investment hedging instruments under ASC 815:
Foreign currency forward contracts		(1,191)		-		-		-		-		-
Foreign currency forward and option contracts	$	(2,790)	$	4,090	$	4	$	2,290	$	100	$	17

	Gain (Loss) Recognized  in “Other income and (expense)” on Derivatives
	September 30,
	2013		2012
Derivatives not designated as hedging instruments under ASC 815:
Foreign currency forward contracts	$	2,776	$	(1,046)

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Condensed Consolidated Statements of Comprehensive Income (Loss) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Statement Of Income And Comprehensive Income [Abstract]
Net income	$ 14,146	$ 8,142	$ 26,260	$ 15,133
Other comprehensive income (loss), net of taxes:
Foreign currency translation gain (loss), net of taxes	7,200	5,802	(2,905)	7,977
Unrealized gain (loss) on net investment hedge, net of taxes	(797)		(774)
Unrealized actuarial gain (loss) related to pension liability, net of taxes	(27)	(5)	(123)	16
Unrealized gain (loss) on cash flow hedging instruments, net of taxes	827	(1,369)	(1,351)	1,339
Unrealized gain (loss) on postretirement obligation, net of taxes	(95)	(5)	(184)	44
Other comprehensive income (loss), net of taxes	7,108	4,423	(5,337)	9,376
Comprehensive income (loss)	$ 21,254	$ 12,565	$ 20,923	$ 24,509

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Fair Value - Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Assets:
Total assets	$ 16,447	$ 14,958
Liabilities:
Long-term debt	105,000	91,000
Total liabilities	109,478	91,974
Money Market Funds and Open-End Mutual Funds [Member]
Assets:
Money market funds and open-end mutual funds included in "Cash and cash equivalents"	7,763	7,598
Money market funds and open-end mutual funds in "Deferred charges and other assets"	11	11
Foreign Currency Forward and Option Contracts Included in Other Current Assets [Member]
Assets:
Foreign currency forward and option contracts	2,299	2,008
Forward Currency Forward Contracts Included in Deferred Charges and Other Assets [Member]
Assets:
Foreign currency forward and option contracts	500
Equity Investments Held in a Rabbi Trust for the Deferred Compensation Plan [Member]
Assets:
Debt investments held in a rabbi trust for the Deferred Compensation Plan	4,628	3,212
Debt Investments Held in a Rabbi Trust for the Deferred Compensation Plan [Member]
Assets:
Debt investments held in a rabbi trust for the Deferred Compensation Plan	1,166	2,049
Guaranteed Investment Certificates [Member]
Assets:
Debt investments held in a rabbi trust for the Deferred Compensation Plan	80	80
Foreign Currency Forward and Option Contracts Included in Other Accrued Expenses and Current Liabilities [Member]
Liabilities:
Foreign currency forward and option contracts	4,478	974
Fair Value, Inputs, Level 1[Member]
Assets:
Total assets	13,568	12,870
Fair Value, Inputs, Level 1[Member] | Money Market Funds and Open-End Mutual Funds [Member]
Assets:
Money market funds and open-end mutual funds included in "Cash and cash equivalents"	7,763	7,598
Money market funds and open-end mutual funds in "Deferred charges and other assets"	11	11
Fair Value, Inputs, Level 1[Member] | Equity Investments Held in a Rabbi Trust for the Deferred Compensation Plan [Member]
Assets:
Debt investments held in a rabbi trust for the Deferred Compensation Plan	4,628	3,212
Fair Value, Inputs, Level 1[Member] | Debt Investments Held in a Rabbi Trust for the Deferred Compensation Plan [Member]
Assets:
Debt investments held in a rabbi trust for the Deferred Compensation Plan	1,166	2,049
Fair Value, Inputs, Level 2 [Member]
Assets:
Total assets	2,879	2,088
Liabilities:
Long-term debt	105,000	91,000
Total liabilities	109,478	91,974
Fair Value, Inputs, Level 2 [Member] | Foreign Currency Forward and Option Contracts Included in Other Current Assets [Member]
Assets:
Foreign currency forward and option contracts	2,299	2,008
Fair Value, Inputs, Level 2 [Member] | Forward Currency Forward Contracts Included in Deferred Charges and Other Assets [Member]
Assets:
Foreign currency forward and option contracts	500
Fair Value, Inputs, Level 2 [Member] | Guaranteed Investment Certificates [Member]
Assets:
Debt investments held in a rabbi trust for the Deferred Compensation Plan	80	80
Fair Value, Inputs, Level 2 [Member] | Foreign Currency Forward and Option Contracts Included in Other Accrued Expenses and Current Liabilities [Member]
Liabilities:
Foreign currency forward and option contracts	4,478	974
Fair Value, Inputs, Level 3 [Member]
Assets:
Total assets
Liabilities:
Long-term debt
Total liabilities
Fair Value, Inputs, Level 3 [Member] | Money Market Funds and Open-End Mutual Funds [Member]
Assets:
Money market funds and open-end mutual funds included in "Cash and cash equivalents"
Money market funds and open-end mutual funds in "Deferred charges and other assets"
Fair Value, Inputs, Level 3 [Member] | Foreign Currency Forward and Option Contracts Included in Other Current Assets [Member]
Assets:
Foreign currency forward and option contracts
Fair Value, Inputs, Level 3 [Member] | Forward Currency Forward Contracts Included in Deferred Charges and Other Assets [Member]
Assets:
Foreign currency forward and option contracts
Fair Value, Inputs, Level 3 [Member] | Equity Investments Held in a Rabbi Trust for the Deferred Compensation Plan [Member]
Assets:
Debt investments held in a rabbi trust for the Deferred Compensation Plan
Fair Value, Inputs, Level 3 [Member] | Debt Investments Held in a Rabbi Trust for the Deferred Compensation Plan [Member]
Assets:
Debt investments held in a rabbi trust for the Deferred Compensation Plan
Fair Value, Inputs, Level 3 [Member] | Guaranteed Investment Certificates [Member]
Assets:
Debt investments held in a rabbi trust for the Deferred Compensation Plan
Fair Value, Inputs, Level 3 [Member] | Foreign Currency Forward and Option Contracts Included in Other Accrued Expenses and Current Liabilities [Member]
Liabilities:
Foreign currency forward and option contracts

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Condensed Consolidated Balance Sheets (USD $) In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Current assets:
Cash and cash equivalents	$ 196,735	$ 187,322
Receivables, net	274,207	247,633
Prepaid expenses	17,233	12,370
Other current assets	21,280	20,017
Total current assets	509,455	467,342
Property and equipment, net	114,868	101,295
Goodwill, net	201,514	204,231
Intangibles, net	80,189	92,037
Deferred charges and other assets	43,865	43,784
Total assets	949,891	908,689
Current liabilities:
Accounts payable	23,432	24,985
Accrued employee compensation and benefits	78,487	73,103
Current deferred income tax liabilities	916	92
Income taxes payable	1,880	800
Deferred revenue	37,187	34,283
Other accrued expenses and current liabilities	32,647	31,320
Total current liabilities	174,549	164,583
Deferred grants	7,040	7,607
Long-term debt	105,000	91,000
Long-term income tax liabilities	25,192	26,162
Other long-term liabilities	12,889	13,073
Total liabilities	324,670	302,425
Commitments and loss contingency (Note 15)
Shareholders' equity:
Preferred stock, $0.01 par value, 10,000 shares authorized; no shares issued and outstanding
Common stock, $0.01 par value, 200,000 shares authorized; 44,048 and 43,790 shares issued, respectively	440	438
Additional paid-in capital	278,992	277,192
Retained earnings	339,067	315,187
Accumulated other comprehensive income	9,519	14,856
Treasury stock at cost: 191 shares and 108 shares, respectively	(2,797)	(1,409)
Total shareholders' equity	625,221	606,264
Total liabilities and shareholders' equity	$ 949,891	$ 908,689

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Acquisition of Alpine Access, Inc - Revenues and Earnings of Acquired Entity Since Acquisition Date (Detail) (Alpine Access, Inc [Member], Americas [Member], USD $) In Thousands, unless otherwise specified	1 Months Ended
	Sep. 30, 2012
Alpine Access, Inc [Member] | Americas [Member]
Business Acquisition [Line Items]
Revenues	$ 10,095
(Loss) from continuing operations before income taxes	(1,935)
(Loss) from continuing operations, net of taxes	$ (1,907)

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Income Taxes - Summary of Significant Tax Jurisdictions Currently under Audit (Detail)	9 Months Ended
	Sep. 30, 2013
Canada [Member]
Income Tax Examination [Line Items]
Significant tax jurisdictions currently under audit	2003 to 2009
The Philippines [Member]
Income Tax Examination [Line Items]
Significant tax jurisdictions currently under audit	2007 and 2009
United States [Member]
Income Tax Examination [Line Items]
Significant tax jurisdictions currently under audit	2010 to 2012

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Borrowings - Components of Borrowings (Detail) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Line of Credit Facility [Line Items]
Total long-term debt	$ 105,000	$ 91,000
Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Revolving credit facility	105,000	91,000
Less: Current portion
Total long-term debt	$ 105,000	$ 91,000

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Acquisition of Alpine Access, Inc. (Tables)

9 Months Ended

Sep. 30, 2013

Business Combinations [Abstract]

Summary of Final Purchase Price Allocation of Fair Values of Assets Acquired and Liabilities Assumed

The following table summarizes the final purchase price allocation of the fair values of the assets acquired and liabilities assumed, all included in the Americas segment (in thousands):

	Amount
Cash and cash equivalents	$	1,859
Receivables		11,831
Prepaid expenses		617
Total current assets		14,307
Property and equipment		11,326
Goodwill		80,766
Intangibles		57,720
Deferred charges and other assets		916
Accounts payable		(880)
Accrued employee compensation and benefits		(3,774)
Income taxes payable		(141)
Deferred revenue		(94)
Other accrued expenses and current liabilities		(601)
Total current liabilities		(5,490)
Other long-term liabilities (1)		(10,592)
	$	148,953
(1) Primarily includes long-term deferred tax liabilities.

Summary of Purchased Intangible Assets

The following table presents the Company’s purchased intangible assets as of August 20, 2012, the acquisition date (in thousands):

	Amount Assigned		Weighted Average   Amortization Period  (years)
Customer relationships	$	46,000		8
Trade names		10,600		8
Non-compete agreements		670		2
Favorable lease agreement		450		2
	$	57,720		8

Revenues and Earnings of Acquired Entity Since Acquisition Date

The amount of Alpine’s revenues and net loss since the August 20, 2012 acquisition date, included in the Company’s accompanying Condensed Consolidated Statements of Operations for the three and nine months ended September 30, 2012 were as follows (in thousands):

	From August 20, 2012 Through   September 30, 2012
Revenues	$	10,095
(Loss) from continuing operations before income taxes	$	(1,935)
(Loss) from continuing operations, net of taxes	$	(1,907)

Combined Pro Forma of Revenues and Net Earnings

The following table presents the unaudited pro forma combined revenues and net earnings as if Alpine had been included in the consolidated results of the Company for the entire three and nine month periods ended September 30, 2012. The pro forma financial information is not indicative of the results of operations that would have been achieved if the acquisition and related borrowings had taken place on January 1, 2012 (in thousands):

	Three Months Ended  September 30, 2012		Nine Months Ended    September 30, 2012
Revenues	$	292,580	$	885,878
Income from continuing operations, net of taxes	$	9,622	$	24,296
Income from continuing operations per common share:
Basic	$	0.22	$	0.57
Diluted	$	0.22	$	0.57

Merger and Integration Costs

Merger and integration costs associated with Alpine were as follows (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2013		2012		2013		2012
Severance costs: (1)
Americas	$	(7)	$	-	$	526	$	-
		(7)		-		526		-
Severance costs: (2)
Americas		4		320		985		320
Corporate		-		377		159		377
		4		697		1,144		697
Transaction and integration costs: (2)
Corporate		73		3,045		444		3,095
		73		3,045		444		3,095
Total merger and integration costs	$	70	$	3,742	$	2,114	$	3,792

⁽¹⁾  Included in “Direct salaries and related costs” in the accompanying Condensed Consolidated Statements of Operations.

⁽²⁾  Included in “General and administrative” costs in the accompanying Condensed Consolidated Statements of Operations.

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Defined Benefit Pension Plan and Postretirement Benefits

9 Months Ended

Sep. 30, 2013

Compensation And Retirement Disclosure [Abstract]

Defined Benefit Pension Plan and Postretirement Benefits

Note 16. Defined Benefit Pension Plan and Postretirement Benefits

Defined Benefit Pension Plans

The following table provides information about the net periodic benefit cost for the Company’s pension plans (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2013		2012		2013		2012
Service cost	$	85	$	94	$	252	$	280
Interest cost		28		30		84		90
Recognized actuarial (gains)		(15)		(11)		(45)		(35)
Net periodic benefit cost	$	98	$	113	$	291	$	335

Employee Retirement Savings Plans

The Company maintains a 401(k) plan covering defined employees who meet established eligibility requirements. Under the plan provisions, the Company matches 50% of participant contributions to a maximum matching amount of 2% of participant compensation. The Company’s contributions included in the accompanying Condensed Consolidated Statement of Operations were as follows (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2013		2012		2013		2012
401(k) plan contributions	$	201	$	245	$	679	$	977

In connection with the acquisition of Alpine in August 2012, the Company assumed Alpine’s employee benefit plan (Section 401(k)). Under this employee benefit plan, the Company makes a matching contribution on an annual basis in the amount of 100% of the employee contribution for the first 3% of included compensation plus 50% of the employee contribution for the next 2% of included compensation. Employees are 100% vested in contributions, earnings and matching funds at all times.

Split-Dollar Life Insurance Arrangement

In 1996, the Company entered into a split-dollar life insurance arrangement to benefit the former Chairman and Chief Executive Officer of the Company. Under the terms of the arrangement, the Company retained a collateral interest in the policy to the extent of the premiums paid by the Company. The postretirement benefit obligation included in “Other long-term liabilities” and the unrealized gains (losses) included in “Accumulated other comprehensive income” in the accompanying Condensed Consolidated Balance Sheets were as follows (in thousands):

	September 30, 2013		December 31, 2012
Postretirement benefit obligation	$	89	$	72
Unrealized gains (losses) in AOCI (1)	$	311	$	495
(1)  Unrealized gains (losses) are due to changes in discount rates related to the postretirement obligation.

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Segments and Geographic Information - Company's Reportable Segments (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Segment Reporting Information [Line Items]
Revenues	$ 322,143	$ 280,526	$ 928,122	$ 823,426
Percentage of revenues	100.00%	100.00%	100.00%	100.00%
Depreciation, net	10,677	9,583	30,863	30,033
Amortization of intangibles	3,699	2,774	11,171	6,644
Income (loss) from continuing operations	18,779	8,672	34,273	32,067
Other (expense), net	(58)	(839)	(926)	(1,838)
Income taxes	(4,575)	309	(7,087)	(3,569)
Income from continuing operations, net of taxes	14,146	8,142	26,260	26,660
(Loss) from discontinued operations, net of taxes				(11,527)
Net income	14,146	8,142	26,260	15,133
Total assets	949,891	904,615	949,891	904,615	908,689
Operating Segments [Member] | Americas [Member]
Segment Reporting Information [Line Items]
Revenues	265,878	237,541	776,255	688,841
Percentage of revenues	82.50%	84.70%	83.60%	83.70%
Depreciation, net	9,532	8,579	27,789	27,043
Amortization of intangibles	3,699	2,774	11,171	6,644
Income (loss) from continuing operations	26,987	21,654	65,730	69,388
(Loss) from discontinued operations, net of taxes				(6,302)
Total assets	1,119,017	1,265,146	1,119,017	1,265,146
Operating Segments [Member] | EMEA [Member]
Segment Reporting Information [Line Items]
Revenues	56,265	42,985	151,867	134,585
Percentage of revenues	17.50%	15.30%	16.40%	16.30%
Depreciation, net	1,145	1,004	3,074	2,990
Income (loss) from continuing operations	3,423	2,359	3,354	1,861
(Loss) from discontinued operations, net of taxes				(5,225)
Total assets	1,377,992	1,073,201	1,377,992	1,073,201
Other [Member]
Segment Reporting Information [Line Items]
Income (loss) from continuing operations	(11,631)	(15,341)	(34,811)	(39,182)
Other (expense), net	(58)	(839)	(926)	(1,838)
Income taxes	(4,575)	309	(7,087)	(3,569)
(Loss) from discontinued operations, net of taxes
Total assets	$ (1,547,118)	$ (1,433,732)	$ (1,547,118)	$ (1,433,732)

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Stock-Based Compensation (Tables)

9 Months Ended

Sep. 30, 2013

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Stock-Based Compensation Expense, Income Tax Benefits Related to Stock-Based Compensation and Excess Tax Benefits (Provision) Recorded by Company

The following table summarizes the stock-based compensation expense (primarily in the Americas), income tax benefits related to the stock-based compensation and excess tax benefits (deficiencies) (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2013		2012		2013		2012
Stock-based compensation (expense) (1)	$	(1,391)	$	(1,250)	$	(3,581)	$	(3,111)
Income tax benefit (2)		486		438		1,253		1,089
Excess tax benefit (deficiency) from stock-based compensation (3)		-		-		(34)		(278)

⁽¹⁾  Included in “General and administrative” costs in the accompanying Condensed Consolidated Statements of Operations.

⁽²⁾  Included in “Income taxes” in the accompanying Condensed Consolidated Statements of Operations.

⁽³⁾  Included in “Additional paid-in capital” in the accompanying Condensed Consolidated Statements of Changes in Shareholder’s Equity.

Summary of Assumptions Used to Estimate Fair Value

The following table summarizes the assumptions used to estimate the fair value of SARs granted:

	Nine Months Ended September 30,
	2013		2012
Expected volatility		45.2%		47.1%
Weighted-average volatility		45.2%		47.1%
Expected dividend rate		0.0%		0.0%
Expected term (in years)		5.0		4.7
Risk-free rate		0.8%		0.8%

Summary of Stock Appreciation Rights Activity

The following table summarizes SARs activity as of September 30, 2013 and for the nine months then ended:

Stock Appreciation Rights	Shares (000s)		Weighted  Average Exercise Price		Weighted Average Remaining Contractual   Term (in years)		Aggregate   Intrinsic Value     (000s)
Outstanding at January 1, 2013		865	$	-
Granted		318	$	-
Exercised		-	$	-
Forfeited or expired		-	$	-
Outstanding at September 30, 2013		1,183	$	-		7.3	$	1,558
Vested or expected to vest at September 30, 2013		1,183	$	-		7.3	$	1,558
Exercisable at September 30, 2013		648	$	-		5.9	$	307

Weighted Average Grant Date of SARs Granted and Total Intrinsic Value of SARs Exercised

The following table summarizes information regarding SARs granted and exercised (in thousands, except per SAR amounts):

	Nine Months Ended September 30,
	2013		2012
Number of SARs granted		318		259
Weighted average grant-date fair value per SAR	$	6.08	$	5.97
Intrinsic value of SARs exercised	$	-	$	-
Fair value of SARs vested	$	1,298	$	1,388

Summary of Nonvested Stock Appreciation Rights

The following table summarizes nonvested SARs activity as of September 30, 2013 and for the nine months then ended:

Nonvested Stock Appreciation Rights	Shares (000s)		Weighted Average Grant-   Date Fair Value
Nonvested at January 1, 2013		395	$	6.74
Granted		318	$	6.08
Vested		(178)	$	7.28
Forfeited or expired		-	$	-
Nonvested at September 30, 2013		535	$	6.17

Summary of Nonvested Restricted Shares and Restricted Stock Units

The following table summarizes nonvested restricted shares/RSUs activity as of September 30, 2013 and for the nine months then ended:

Nonvested Restricted Shares and RSUs	Shares (000s)		Weighted Average Grant-  Date Fair Value
Nonvested at January 1, 2013		872	$	18.25
Granted		706	$	15.25
Vested		(20)	$	18.11
Forfeited or expired		(191)	$	23.55
Nonvested at September 30, 2013		1,367	$	15.96

Summary of Weighted Average Grant-Date Fair Value Granted and Total Fair Value of Restricted Shares and Restricted Stock Units Vested

The following table summarizes information regarding restricted shares/RSUs granted and vested (in thousands, except per restricted share/RSU amounts):

	Nine Months Ended September 30,
	2013		2012
Number of restricted shares/RSUs granted		706		420
Weighted average grant-date fair value per restricted share/RSU	$	15.25	$	15.21
Fair value of restricted shares/RSUs vested	$	366	$	3,845

Summary of Nonvested Common Stock Units and Share Awards

The following table summarizes nonvested common stock share award activity as of September 30, 2013 and for the nine months then ended:

Nonvested Common Stock Share Awards	Shares (000s)		Weighted   Average Grant-   Date Fair Value
Nonvested at January 1, 2013		13	$	17.18
Granted		37	$	16.01
Vested		(31)	$	16.48
Forfeited or expired		-	$	-
Nonvested at September 30, 2013		19	$	16.01

Summary of Weighted Average Grant-Date Fair Value of Common Stock Units and Share Awards Granted and Total Fair Value of Common Stock Units and Share Awards Vested

The following table summarizes information regarding common stock share awards granted and vested (in thousands, except per share award amounts):

	Nine Months Ended September  30,
	2013		2012
Number of share awards granted		37		42
Weighted average grant-date fair value per share award	$	16.01	$	16.15
Fair value of share awards vested	$	519	$	551

Summary of Nonvested Common Stock

The following table summarizes nonvested common stock activity as of September 30, 2013 and for the nine months then ended:

Nonvested Common Stock	Shares (000s)		Weighted   Average Grant-   Date Fair Value
Nonvested at January 1, 2013		8	$	16.98
Granted		12	$	16.30
Vested		(14)	$	16.56
Forfeited or expired		-	$	-
Nonvested at September 30, 2013		6	$	16.56

Summary of Weighted Average Grant-Date Fair Value of Common Stock Awarded and Cash Used to Settle Company's Obligation under Deferred Compensation

The following table summarizes information regarding shares of common stock granted and vested (in thousands, except per common stock amounts):

	Nine Months Ended September 30,
	2013		2012
Number of shares of common stock granted		12		13
Weighted average grant-date fair value per common stock	$	16.30	$	15.28
Fair value of common stock vested	$	241	$	178
Cash used to settle the obligation	$	1,014	$	263

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Accumulated Other Comprehensive Income (Loss) - Amounts Reclassified to Net Income from Accumulated Other Comprehensive Income (Loss) (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Pre-tax amount	$ 215,001	$ 183,628	$ 628,848	$ 536,758
Pre-tax amount	322,143	280,526	928,122	823,426
Pre-tax amount	73,987	75,747	222,967	217,653
Tax (provision) benefit	(4,575)	309	(7,087)	(3,569)
Net income	14,146	8,142	26,260	15,133
Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net income	(515)		306
Reclassification out of Accumulated Other Comprehensive Income [Member] | Unrealized Actuarial Gain (Loss) Related to Pension Liability [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Pre-tax amount	16		45
Tax (provision) benefit
Net income	16		45
Reclassification out of Accumulated Other Comprehensive Income [Member] | Unrealized Gain (Loss) on Cash Flow Hedging Instruments [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Pre-tax amount	(670)		104
Tax (provision) benefit	125		113
Net income	(545)		217
Reclassification out of Accumulated Other Comprehensive Income [Member] | Unrealized Gain (Loss) on Post Retirement Obligation [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Pre-tax amount	14		44
Tax (provision) benefit
Net income	$ 14		$ 44

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Discontinued Operations - Additional Information (Detail) (Spain [Member], USD $)	1 Months Ended	3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 30, 2012	Sep. 30, 2012	Sep. 30, 2012	Dec. 31, 2011 Facility	Mar. 29, 2012
Spain [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenues			$ 10,102,000	$ 39,300,000
Number of customer contact management centers				3
FMV of fixed assets sold to buyer					0
Cash sold to buyer					4,100,000
Payroll liabilities assumed by buyer					1,700,000
Capital contribution by Company	$ 8,600,000

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Financial Derivatives - Outstanding Foreign Currency Forward Contracts and Options (Detail) (USD $) In Thousands, unless otherwise specified	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Derivatives Designated as Cash Flow Hedging Instruments under ASC 815 [Member] | Option Contracts [Member] | Philippine Pesos [Member]
Derivative [Line Items]
Notional Amount	$ 77,000	$ 71,000
Settle Through Date	Dec. 31, 2014	Sep. 30, 2013
Derivatives Designated as Cash Flow Hedging Instruments under ASC 815 [Member] | Forwards [Member] | Philippine Pesos [Member]
Derivative [Line Items]
Notional Amount	62,850	5,000
Settle Through Date	Jul. 31, 2014	Aug. 31, 2013
Derivatives Designated as Cash Flow Hedging Instruments under ASC 815 [Member] | Forwards [Member] | Costa Rican Colones [Member]
Derivative [Line Items]
Notional Amount	44,250	60,750
Settle Through Date	Aug. 31, 2014	Dec. 31, 2013
Derivatives Designated as Cash Flow Hedging Instruments under ASC 815 [Member] | Forwards [Member] | Hungarian Forints [Member]
Derivative [Line Items]
Notional Amount	2,164	4,744
Settle Through Date	Jan. 31, 2014	Jan. 31, 2014
Derivatives Designated as Cash Flow Hedging Instruments under ASC 815 [Member] | Forwards [Member] | Romanian Leis [Member]
Derivative [Line Items]
Notional Amount	2,435	6,895
Settle Through Date	Jan. 31, 2014	Jan. 31, 2014
Derivatives Designated as Net Investment Hedging Instruments under ASC 815 [Member] | Forwards [Member] | Euros [Member]
Derivative [Line Items]
Notional Amount	32,657
Settle Through Date	Sep. 30, 2014
Derivatives Not Designated as Hedging Instruments under ASC 815 [Member] | Forwards [Member]
Derivative [Line Items]
Notional Amount	$ 70,176	$ 41,799
Settle Through Date	Mar. 31, 2014	Jun. 30, 2013

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Accumulated Other Comprehensive Income (Loss) (Tables)

9 Months Ended

Sep. 30, 2013

Equity [Abstract]

Components of Accumulated Other Comprehensive Income (Loss)

The components of accumulated other comprehensive income (loss) consist of the following (in thousands):

	Foreign Currency   Translation   Gain (Loss)		Unrealized  Gain (Loss) on  Net Investment Hedge		Unrealized  Actuarial Gain  (Loss) Related to Pension Liability		Unrealized  Gain (Loss) on  Cash Flow Hedging Instruments		Unrealized  Gain (Loss) on  Post Retirement Obligation		Total
Balance at January 1, 2012	$	5,995	$	(2,565)	$	985	$	(438)	$	459	$	4,436
Pre-tax amount		9,516		-		499		4,417		92		14,524
Tax (provision) benefit		-		-		(90)		(306)		-		(396)
Reclassification of (gain) loss to net income		570		-		(48)		(4,174)		(56)		(3,708)
Foreign currency translation		2		-		67		(69)		-		-
Balance at December 31, 2012		16,083		(2,565)		1,413		(570)		495		14,856
Pre-tax amount		(3,002)		(1,191)		-		(1,499)		(140)		(5,832)
Tax (provision) benefit		-		417		-		384		-		801
Reclassification of (gain) loss to net income		-		-		(45)		(217)		(44)		(306)
Foreign currency translation		97		-		(78)		(19)		-		-
Balance at September 30, 2013	$	13,178	$	(3,339)	$	1,290	$	(1,921)	$	311	$	9,519

Amounts Reclassified to Net Income from Accumulated Other Comprehensive Income (Loss)

The following table summarizes the amounts reclassified to net income from accumulated other comprehensive income (loss) and the associated line item in the accompanying Condensed Consolidated Statements of Operations (in thousands):

	Three Months Ended     September 30, 2013		Nine Months Ended     September 30, 2013		Statements of Operations Location
Unrealized Actuarial Gain (Loss) Related to Pension Liability: (1)
Pre-tax amount	$	16	$	45	Direct salaries and related costs
Tax (provision) benefit		-		-	Income taxes
Reclassification to net income		16		45
Unrealized Gain (Loss) on Cash Flow Hedging Instruments: (2)
Pre-tax amount		(670)		104	Revenues
Tax (provision) benefit		125		113	Income taxes
Reclassification to net income		(545)		217
Unrealized Gain (Loss) on Post Retirement Obligation: (1)
Pre-tax amount		14		44	General and administrative
Tax (provision) benefit		-		-	Income taxes
Reclassification to net income		14		44
Total reclassification to net income	$	(515)	$	306

⁽¹⁾ See Note 16, Defined Benefit Pension Plan and Postretirement Benefits, for further information.

⁽²⁾ See Note 7, Financial Derivatives, for further information.

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Investments Held in Rabbi Trust (Tables)

9 Months Ended

Sep. 30, 2013

Investments Debt And Equity Securities [Abstract]

Investments Held in Rabbi Trust, Classified as Trading

The Company’s investments held in rabbi trust, classified as trading securities and included in “Other current assets” in the accompanying Condensed Consolidated Balance Sheets, at fair value, consist of the following (in thousands):

	September 30, 2013				December 31, 2012
	Cost		Fair Value		Cost		Fair Value
Mutual funds	$	4,493	$	5,794	$	4,812	$	5,261

Components of Investment Income (Losses), Included in Other Income (Expense) in Accompanying Consolidated Statements of Operations

The mutual funds held in the rabbi trusts were 80% equity-based and 20% debt-based as of September 30, 2013. Net investment income (losses), included in “Other income (expense)” in the accompanying Condensed Consolidated Statements of Operations consists of the following (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2013		2012		2013		2012
Gross realized gains from sale of trading securities	$	27	$	58	$	139	$	139
Gross realized (losses) from sale of trading securities		-		-		(8)		(1)
Dividend and interest income		(12)		11		6		31
Net unrealized holding gains (losses)		293		189		489		353
Net investment income (losses)	$	308	$	258	$	626	$	522

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Deferred Revenue (Tables)

9 Months Ended

Sep. 30, 2013

Revenue Recognition [Abstract]

Components of Deferred Revenue

The components of deferred revenue consist of the following (in thousands):

	September 30, 2013		December 31, 2012
Future service	$	26,821	$	25,074
Estimated potential penalties and holdbacks		10,366		9,209
	$	37,187	$	34,283

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Intangible Assets

9 Months Ended

Sep. 30, 2013

Goodwill And Intangible Assets Disclosure [Abstract]

Intangible Assets

Note 6.  Intangible Assets

The following table presents the Company’s purchased intangible assets as of September 30, 2013 (in thousands):

	Gross Intangibles		Accumulated     Amortization		Net Intangibles		Weighted Average  Amortization Period (years)
Customer relationships	$	103,498	$	(32,943)	$	70,555		8
Trade name		11,600		(2,472)		9,128		8
Non-compete agreements		1,224		(929)		295		2
Proprietary software		850		(839)		11		2
Favorable lease agreement		450		(250)		200		2
	$	117,622	$	(37,433)	$	80,189		8

The following table presents the Company’s purchased intangible assets as of December 31, 2012 (in thousands):

	Gross Intangibles		Accumulated     Amortization		Net Intangibles		Weighted Average  Amortization Period (years)
Customer relationships	$	104,483	$	(23,552)	$	80,931		8
Trade name		11,600		(1,451)		10,149		8
Non-compete agreements		1,229		(681)		548		2
Proprietary software		850		(810)		40		2
Favorable lease agreement		450		(81)		369		2
	$	118,612	$	(26,575)	$	92,037		8

The Company’s estimated future amortization expense for the succeeding years relating to the purchased intangible assets resulting from acquisitions completed prior to September 30, 2013, is as follows (in thousands):

Years Ending December 31,	Amount
2013 (remaining three months)	$	3,680
2014		14,587
2015		14,229
2016		14,229
2017		14,229
2018		7,668
2019 and thereafter		11,567

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Intangible Assets - Estimated Future Amortization Expense (Detail) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2013
Finite Lived Intangible Assets Future Amortization Expense [Abstract]
2013 (remaining three months)	$ 3,680
2014	14,587
2015	14,229
2016	14,229
2017	14,229
2018	7,668
2019 and thereafter	$ 11,567

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Defined Benefit Pension Plan and Postretirement Benefits - Post-Retirement Benefit Obligation and Unrealized Gain (Losses) (Detail) (Split-Dollar Life Insurance Arrangement [Member], USD $) In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Split-Dollar Life Insurance Arrangement [Member]
Defined Benefit Plan Disclosure [Line Items]
Postretirement benefit obligation	$ 89	$ 72
Unrealized gains (losses) in AOCI	$ 311	$ 495

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Discontinued Operations (Tables)

9 Months Ended

Sep. 30, 2013

Discontinued Operations And Disposal Groups [Abstract]

Results of Spanish Operations Included in Discontinued Operations

The results of the Spanish operations included in discontinued operations were as follows (none in the comparable periods in 2013) (in thousands):

	Three Months Ended  September 30, 2012		Nine Months Ended    September 30, 2012
Revenues	$	-	$	10,102
(Loss) from discontinued operations before income taxes	$	-	$	(820)
Income taxes (1)		-		-
(Loss) from discontinued operations, net of taxes	$	-	$	(820)
(Loss) on sale of discontinued operations before income taxes	$	-	$	(10,707)
Income taxes (1)		-		-
(Loss) on sale of discontinued operations, net of taxes	$	-	$	(10,707)

⁽¹⁾  There were no income taxes as any tax benefit from the losses would be offset by a valuation allowance.

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Commitments and Loss Contingency (Tables)

9 Months Ended

Sep. 30, 2013

Commitments And Contingencies Disclosure [Abstract]

Schedule of Future Minimum Rental Payments for Operating Leases

The following is a schedule of future minimum rental payments required under operating leases that have noncancelable lease terms as of September 30, 2013 (in thousands):

	Amount
2013 (remaining three months)	$	1,232
2014		5,456
2015		4,899
2016		2,971
2017		2,706
2018		2,339
2019 and thereafter		1,717
Total minimum payments required	$	21,320

Schedule of Future Minimum Purchases Remaining under Agreements

The following is a schedule of the future minimum purchases remaining under the agreements as of September 30, 2013 (in thousands):

	Amount
2013 (remaining three months)	$	101
2014		2,347
2015		1,839
2016		544
2017		-
2018		-
2019 and thereafter		-
Total minimum payments required	$	4,831

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Segments and Geographic Information - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2013 Segment Region
Segment Reporting [Abstract]
Number of operating regions	2
Number of reportable segments	2

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Deferred Revenue

9 Months Ended

Sep. 30, 2013

Revenue Recognition [Abstract]

Deferred Revenue

Note 9. Deferred Revenue

The components of deferred revenue consist of the following (in thousands):

	September 30, 2013		December 31, 2012
Future service	$	26,821	$	25,074
Estimated potential penalties and holdbacks		10,366		9,209
	$	37,187	$	34,283

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Stock-Based Compensation - Additional Information (Detail) (USD $) Share data in Millions, unless otherwise specified			9 Months Ended		9 Months Ended							9 Months Ended		9 Months Ended
	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013 Deferred Compensation Plan [Member]	Sep. 30, 2013 2011 Equity Incentive Plan [Member]	Sep. 30, 2013 2001 Equity Incentive Plan [Member]	Sep. 30, 2013 Stock Appreciation Rights (SARs) [Member]	Sep. 30, 2013 Restricted Shares [Member] Restricted Stock Units [Member]	Sep. 30, 2013 Restricted Shares [Member] Restricted Stock Units [Member] Minimum [Member]	Sep. 30, 2013 Restricted Shares [Member] Restricted Stock Units [Member] Maximum [Member]	Sep. 30, 2013 Nonvested Common Stock Share Awards under 2004 Non-Employee Director Fee Plan [Member]	May 20, 2011 Nonvested Common Stock Share Awards under 2004 Non-Employee Director Fee Plan [Member]	Sep. 30, 2013 Deferred Compensation Plan [Member]	Dec. 31, 2012 Deferred Compensation Plan [Member]	Sep. 30, 2013 Deferred Compensation Plan [Member] President, Executive Vice Presidents and Senior Vice Presidents [Member]	Sep. 30, 2013 Deferred Compensation Plan [Member] Vice President [Member]	Sep. 30, 2013 May 17, 2012 Nonvested Common Stock Share Awards under 2004 Non-Employee Director Fee Plan [Member]	Sep. 30, 2013 May 20, 2011 Nonvested Common Stock Share Awards under 2004 Non-Employee Director Fee Plan [Member]	Sep. 30, 2013 Nonvested Common Stock Share Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Capitalized stock-based compensation costs	$ 0	$ 0
Number of shares of common stock available under the 2011 plan				4.0
2001 Equity Incentive Plan					Mar. 14, 2011
Share-based compensation plan expiration						10 years
Share-based compensation vesting period						One-third on each of the first three anniversaries of the date of grant	One-third on each of the first three anniversaries of the date of grant
Weighted average period			2 years 9 months 18 days			1 year 4 months 24 days	1 year 7 months 6 days											3 months 18 days
Total unrecognized compensation cost			100,000			2,500,000	19,700,000											200,000
Range of vesting possibilities								0.00%	100.00%
Value of initial granted shares of common stock to new non employee director										60,000
Vesting period of initial granted shares of common stock to new non employee director										Twelve equal quarterly installments, one-twelfth on the date of grant and an additional one-twelfth on each successive third monthly anniversary of the date of grant
Value of Annual Retainer to New Non-Employee Director																125,000	95,000
Annual Retainer payable in cash to New Non Employee Director																50,000	50,000
Amended vesting period of cash Annual retainer to non-employee chairman and committee members										Vests in four equal quarterly installments, one-fourth on the day following the annual meeting of shareholders, and an additional one-fourth on each successive third monthly anniversary of the date of grant
Vesting period of annual granted shares of common stock to non-employee director										Vests in eight equal quarterly installments, one-eighth on the day following the annual meeting of shareholders, and an additional one-eighth on each successive third monthly anniversary of the date of grant
Increased stock component of annual retainer																30,000
Vesting period for the annual equity award																1 year	2 years
Amended vesting period of annual granted shares of common stock to non-employee director										Four equal quarterly installments, one-fourth on the date of grant and an additional one-fourth on each successive third monthly anniversary of the date of grant
Value Payable in Stock																75,000	45,000
Additional annual cash award to be given to any non employee chairman of board											100,000
Additional annual cash award to be given to Chairperson of the audit committee											20,000
Additional annual cash award to be given to audit committee members											10,000
Annual cash awards for Human Resource Development Committee, finance committee and nominating and corporate governance committee											12,500
Annual cash awards to such committee members											7,500
Increased additional annual cash award to Chairperson of Compensation and Human Resource Development Committee											15,000
Percentage of contribution in respect of amounts deferred by certain senior management participants												50.00%
Amounts deferred by certain senior management personnel														12,000	7,500
Vesting period of matching contributions and associated earnings												Over a seven year service period
Accrued employee compensation and benefits												5,800,000	5,300,000
Common stock match associated with the deferred compensation plan carrying value												$ 1,600,000	$ 1,400,000

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Borrowings - Additional Information (Detail) (USD $)			3 Months Ended		9 Months Ended
	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013 2012 Credit Agreement [Member]	Sep. 30, 2012 2012 Credit Agreement [Member]	Sep. 30, 2013 2012 Credit Agreement [Member]	Sep. 30, 2012 2012 Credit Agreement [Member]	May 31, 2012 2012 Credit Agreement [Member]	May 03, 2012 2012 Credit Agreement [Member]	Sep. 30, 2013 2012 Credit Agreement [Member] Non-Voting Capital Stock Direct Foreign Subsidiaries [Member]	Sep. 30, 2013 2012 Credit Agreement [Member] Voting Capital Stock Direct Foreign Subsidiaries [Member]	Feb. 02, 2010 2010 Credit Agreement [Member]	Aug. 20, 2012 Revolving Credit Facility [Member]	May 03, 2012 Alternate-Currency Sub-Facility [Member]	May 03, 2012 Swingline Sub-Facility [Member]	May 03, 2012 Letter of Credit Sub-Facility [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity								$ 245,000,000			$ 75,000,000		$ 184,000,000	$ 10,000,000	$ 35,000,000
Proceeds from borrowings under credit agreement												108,000,000
Line of credit facility, expiration date					May 02, 2017
Varying installments due					0
Credit agreement interest rate description					Borrowings under the 2012 Credit Agreement will bear interest at the rates set forth in the Credit Agreement.
Credit agreement customary fees description					The Company is required to pay certain customary fees, including a commitment fee of 0.175%, which is due quarterly in arrears and calculated on the average unused amount of the 2012 Credit Agreement.
Commitment fee					0.175%
Percentage of capital stock pledged under credit agreement									100.00%	65.00%
Underwriting fee for credit agreement							900,000
Outstanding borrowings	105,000,000	91,000,000	105,000,000		105,000,000
Average daily utilization of borrowings			110,400,000	106,100,000	102,500,000	106,100,000
Interest expense, excluding amortization of deferred loan fees			$ 400,000	$ 200,000	$ 1,100,000	$ 200,000
Weighted average interest rate			1.50%	1.60%	1.50%	1.60%

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Fair Value

9 Months Ended

Sep. 30, 2013

Fair Value Disclosures [Abstract]

Fair Value

Note 5. Fair Value

ASC 820 “Fair Value Measurements and Disclosures” (“ASC 820”) requires disclosure about how fair value is determined for assets and liabilities and establishes a hierarchy for which these assets and liabilities must be grouped, based on significant levels of observable or unobservable inputs. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect the Company’s market assumptions. This hierarchy requires the use of observable market data when available. These two types of inputs have created the following fair value hierarchy:

— Level 1 — Quoted prices for identical instruments in active markets.

— Level 2 — Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets.

— Level 3 — Valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.

Fair Value of Financial Instruments — The following methods and assumptions were used to estimate the fair value of each class of financial instruments for which it is practicable to estimate that value:

— Cash, Short-Term and Other Investments, Investments Held in Rabbi Trust and Accounts Payable — The carrying values for cash, short-term and other investments, investments held in rabbi trust and accounts payable approximate their fair values.

— Foreign Currency Forward Contracts and Options — Foreign currency forward contracts and options, including premiums paid on options, are recognized at fair value based on quoted market prices of comparable instruments or, if none are available, on pricing models or formulas using current market and model assumptions, including adjustments for credit risk.

— Long-Term Debt — The carrying value of long-term debt approximates its estimated fair value as it re-prices at varying interest rates.

Fair Value Measurements — ASC 820 defines fair value, establishes a framework for measuring fair value in accordance with generally accepted accounting principles and expands disclosures about fair value measurements. ASC 820-10-20 clarifies that fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants.

ASC 825 “Financial Instruments” (“ASC 825”) permits an entity to measure certain financial assets and financial liabilities at fair value with changes in fair value recognized in earnings each period. The Company has not elected to use the fair value option permitted under ASC 825 for any of its financial assets and financial liabilities that are not already recorded at fair value.

Determination of Fair Value — The Company generally uses quoted market prices (unadjusted) in active markets for identical assets or liabilities that the Company has the ability to access to determine fair value, and classifies such items in Level 1. Fair values determined by Level 2 inputs utilize inputs other than quoted market prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. Level 2 inputs include quoted market prices in active markets for similar assets or liabilities, and inputs other than quoted market prices that are observable for the asset or liability. Level 3 inputs are unobservable inputs for the asset or liability, and include situations where there is little, if any, market activity for the asset or liability.

If quoted market prices are not available, fair value is based upon internally developed valuation techniques that use, where possible, current market-based or independently sourced market parameters, such as interest rates, currency rates, etc. Assets or liabilities valued using such internally generated valuation techniques are classified according to the lowest level input or value driver that is significant to the valuation. Thus, an item may be classified in Level 3 even though there may be some significant inputs that are readily observable.

The following section describes the valuation methodologies used by the Company to measure assets and liabilities at fair value on a recurring basis, including an indication of the level in the fair value hierarchy in which each asset or liability is generally classified.

Money Market and Open-End Mutual Funds — The Company uses quoted market prices in active markets to determine the fair value of money market and open-end mutual funds, which are classified in Level 1 of the fair value hierarchy.

Foreign Currency Forward Contracts and Options — The Company enters into foreign currency forward contracts and options over the counter and values such contracts using quoted market prices of comparable instruments or, if none are available, on pricing models or formulas using current market and model assumptions, including adjustments for credit risk. The key inputs include forward or option foreign currency exchange rates and interest rates. These items are classified in Level 2 of the fair value hierarchy.

Investments Held in Rabbi Trust — The investment assets of the rabbi trust are valued using quoted market prices in active markets, which are classified in Level 1 of the fair value hierarchy. For additional information about the deferred compensation plan, refer to Note 8, Investments Held in Rabbi Trust, and Note 17, Stock-Based Compensation.

Guaranteed Investment Certificates — Guaranteed investment certificates, with variable interest rates linked to the prime rate, approximate fair value due to the automatic ability to re-price with changes in the market; such items are classified in Level 2 of the fair value hierarchy.

The Company’s assets and liabilities measured at fair value on a recurring basis subject to the requirements of ASC 820 consist of the following (in thousands):

		Fair Value Measurements at September 30, 2013 Using:
		Balance at		Quoted Prices in Active Markets For  Identical Assets		Significant Other     Observable     Inputs		Significant     Unobservable    Inputs
		September 30, 2013		Level (1)		Level (2)		Level (3)
Assets:
Money market funds and open-end mutual funds included in “Cash and cash equivalents”	(1)	$	7,763	$	7,763	$	-	$	-
Money market funds and open-end mutual funds in “Deferred charges and other assets”	(1)		11		11		-		-
Foreign currency forward and option contracts	(2)		2,299		-		2,299		-
Foreign currency forward contracts	(3)		500		-		500		-
Equity investments held in a rabbi trust for the Deferred Compensation Plan	(4)		4,628		4,628		-		-
Debt investments held in a rabbi trust for the Deferred Compensation Plan	(4)		1,166		1,166		-		-
Guaranteed investment certificates	(5)		80		-		80		-
		$	16,447	$	13,568	$	2,879	$	-
Liabilities:
Long-term debt	(6)	$	105,000	$	-	$	105,000	$	-
Foreign currency forward and option contracts	(7)		4,478		-		4,478		-
		$	109,478	$	-	$	109,478	$	-
(1)  In the accompanying Condensed Consolidated Balance Sheet. (2)  Included in “Other current assets” in the accompanying Condensed Consolidated Balance Sheet. See Note 7. (3)   Included in “Deferred charges and other assets” in the accompanying Condensed Consolidated Balance Sheet. See Note 7. (4)  Included in “Other current assets” in the accompanying Condensed Consolidated Balance Sheet. See Note 8. (5)   Included in “Deferred charges and other assets” in the accompanying Condensed Consolidated Balance Sheet. (6)  The carrying value of long-term debt, including the current portion thereof, approximates its estimated fair value as it re-prices at varying interest rates. See Note 11. (7)  Included in “Other accrued expenses and current liabilities” in the accompanying Condensed Consolidated Balance Sheet. See Note 7.

The Company’s assets and liabilities measured at fair value on a recurring basis subject to the requirements of ASC 820 consist of the following (in thousands):

		Fair Value Measurements at December 31, 2012 Using:
		Balance at		Quoted Prices in Active Markets For  Identical Assets		Significant Other     Observable     Inputs		Significant     Unobservable    Inputs
		December 31, 2012		Level (1)		Level (2)		Level (3)
Assets:
Money market funds and open-end mutual funds included in “Cash and cash equivalents”	(1)	$	7,598	$	7,598	$	-	$	-
Money market funds and open-end mutual funds in “Deferred charges and other assets”	(1)		11		11		-		-
Foreign currency forward and option contracts	(2)		2,008		-		2,008		-
Equity investments held in a rabbi trust for the Deferred Compensation Plan	(3)		3,212		3,212		-		-
Debt investments held in a rabbi trust for the Deferred Compensation Plan	(3)		2,049		2,049		-		-
Guaranteed investment certificates	(4)		80		-		80		-
		$	14,958	$	12,870	$	2,088	$	-
Liabilities:
Long-term debt	(5)	$	91,000	$	-	$	91,000	$	-
Foreign currency forward and option contracts	(6)		974		-		974		-
		$	91,974	$	-	$	91,974	$	-
(1)  In the accompanying Condensed Consolidated Balance Sheet. (2)  Included in “Other current assets” in the accompanying Condensed Consolidated Balance Sheet. See Note 7. (3)   Included in “Other current assets” in the accompanying Condensed Consolidated Balance Sheet. See Note 8. (4)  Included in “Deferred charges and other assets” in the accompanying Condensed Consolidated Balance Sheet. (5)  The carrying value of long-term debt, including the current portion thereof, approximates its estimated fair value as it re-prices at varying interest rates. See Note 11. (6)   Included in “Other accrued expenses and current liabilities” in the accompanying Condensed Consolidated Balance Sheet. See Note 7.

Certain assets, under certain conditions, are measured at fair value on a nonrecurring basis utilizing Level 3 inputs, like those associated with acquired businesses, including goodwill, other intangible assets and other long-lived assets. For these assets, measurement at fair value in periods subsequent to their initial recognition would be applicable if these assets were determined to be impaired. The adjusted carrying values for assets measured at fair value on a nonrecurring basis (no liabilities) subject to the requirements of ASC 820 were not material at December 31, 2012 (none at September 30, 2013).

The following table summarizes the total impairment losses related to nonrecurring fair value measurements of certain assets (no liabilities) subject to the requirements of ASC 820 (in thousands):

	Total Impairment (Loss)
	Three Months Ended September 30,				Nine Months Ended September 30,
	2013		2012		2013		2012
Americas:
Property and equipment, net	$	-	$	(122)	$	-	$	(271)

During the three and nine months ended September 30, 2012, the Company determined that the carrying value of certain long-lived assets, primarily software licenses, in one of its customer contact management centers in Canada (a component of the Americas segment), were no longer being used and were disposed of. As a result, the Company recorded an impairment loss of $0.1 million.

During the nine months ended September 30, 2012, as part of an on-going effort to streamline excess capacity related to the integration of the ICT acquisition and align it with the needs of the market, the Company closed one of its customer contact management centers in Costa Rica (a component of the Americas segment), and recorded an impairment charge of $0.1 million for the carrying value of the long-lived assets that could not be redeployed to other locations.

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Condensed Consolidated Statements of Cash Flows (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Cash flows from operating activities:
Net income	$ 26,260	$ 15,133
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	31,620	30,827
Amortization of intangibles	11,171	6,644
Amortization of deferred grants	(859)	(794)
Impairment losses		271
Unrealized foreign currency transaction (gains) losses, net	4,496	(646)
Stock-based compensation expense	3,581	3,111
Deferred income tax provision (benefit)	(801)	(3,981)
Net (gain) loss on disposal of property and equipment	60	83
Bad debt expense	398	806
Unrealized (gains) losses on financial instruments, net	201	(584)
Amortization of deferred loan fees	194	303
Loss on sale of discontinued operations		10,707
Other	74	219
Changes in assets and liabilities, net of acquisition:
Receivables	(25,912)	(9,955)
Prepaid expenses	(4,723)	98
Other current assets	(2,000)	5,198
Deferred charges and other assets	(938)	(11,568)
Accounts payable	(1,958)	(2,206)
Income taxes receivable / payable	(2,080)	1,950
Accrued employee compensation and benefits	6,304	8,842
Other accrued expenses and current liabilities	337	7,193
Deferred revenue	4,011	2,486
Other long-term liabilities	1,086	(8,803)
Net cash provided by operating activities	50,522	55,334
Cash flows from investing activities:
Capital expenditures	(45,647)	(26,355)
Cash paid for business acquisition, net of cash acquired		(147,094)
Proceeds from sale of property and equipment	89	422
Investment in restricted cash	(262)	(63)
Release of restricted cash		356
Cash divested on sale of discontinued operations		(9,100)
Other		228
Net cash (used for) investing activities	(45,820)	(181,606)
Cash flows from financing activities:
Payments of long-term debt	(18,000)	(10,000)
Proceeds from issuance of long-term debt	32,000	108,000
Proceeds from issuance of common stock	59
Cash paid for repurchase of common stock	(5,479)	(7,908)
Proceeds from grants	151	88
Shares repurchased for minimum tax withholding on equity awards	(93)	(1,412)
Cash paid for loan fees related to long-term debt		(857)
Net cash provided by financing activities	8,638	87,911
Effects of exchange rates on cash	(3,927)	3,807
Net increase (decrease) in cash and cash equivalents	9,413	(34,554)
Cash and cash equivalents - beginning	187,322	211,122
Cash and cash equivalents - ending	196,735	176,568
Supplemental disclosures of cash flow information:
Cash paid during period for interest	1,593	1,726
Cash paid during period for income taxes	12,304	25,673
Non-cash transactions:
Property and equipment additions in accounts payable	4,433	3,427
Unrealized gain (loss) on postretirement obligation in accumulated other comprehensive income (loss)	$ (184)	$ 44

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Stock-Based Compensation - Stock-Based Compensation Expense, Income Tax Benefits Related to Stock-Based Compensation and Excess Tax Benefits (Provision) Recorded by Company (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
General and Administrative [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation (expense)	$ (1,391)	$ (1,250)	$ (3,581)	$ (3,111)
Income Taxes [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Income tax benefit	486	438	1,253	1,089
Additional Paid-in Capital [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Excess tax benefit (deficiency) from stock-based compensation			$ (34)	$ (278)

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Acquisition of Alpine Access, Inc - Combined Pro Forma of Revenues and Net Earnings (Detail) (Alpine Access, Inc [Member], Americas [Member], USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended	9 Months Ended
	Sep. 30, 2012	Sep. 30, 2012
Alpine Access, Inc [Member] | Americas [Member]
Business Acquisition [Line Items]
Revenues	$ 292,580	$ 885,878
Income from continuing operations, net of taxes	$ 9,622	$ 24,296
Income from continuing operations per common share:
Basic	$ 0.22	$ 0.57
Diluted	$ 0.22	$ 0.57

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Overview and Basis of Presentation - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2013 Segment
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Number of reportable segments	2
Alpine Access, Inc [Member] | Americas [Member]
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Business acquisition date	Aug. 20, 2012

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Other Income (Expense) - Schedule of Other Income (Expense) (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Other Nonoperating Income Expense [Abstract]
Foreign currency transaction gains (losses)	$ (470)	$ (193)	$ (3,204)	$ (1,771)
Gains (losses) on foreign currency derivative instruments not designated as hedges	546	(849)	2,776	(1,046)
Other miscellaneous income (expense)	280	327	570	1,013
Other income (expense)	$ 356	$ (715)	$ 142	$ (1,804)

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Earnings Per Share - Shares Repurchased (Detail) (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Schedule Of Shares Repurchased [Line Items]
Total number of Shares Repurchased	69	29	341	537
Total Cost of Shares Repurchased	$ 1,185	$ 447	$ 5,479	$ 7,908
Minimum [Member]
Schedule Of Shares Repurchased [Line Items]
Prices paid per share, Range	$ 16.91	$ 14.98	$ 15.61	$ 13.85
Maximum [Member]
Schedule Of Shares Repurchased [Line Items]
Prices paid per share, Range	$ 16.99	$ 14.98	$ 16.99	$ 15.00

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Intangible Assets (Tables)

9 Months Ended

Sep. 30, 2013

Goodwill And Intangible Assets Disclosure [Abstract]

Company's Purchased Intangible Assets

The following table presents the Company’s purchased intangible assets as of September 30, 2013 (in thousands):

	Gross Intangibles		Accumulated     Amortization		Net Intangibles		Weighted Average  Amortization Period (years)
Customer relationships	$	103,498	$	(32,943)	$	70,555		8
Trade name		11,600		(2,472)		9,128		8
Non-compete agreements		1,224		(929)		295		2
Proprietary software		850		(839)		11		2
Favorable lease agreement		450		(250)		200		2
	$	117,622	$	(37,433)	$	80,189		8

The following table presents the Company’s purchased intangible assets as of December 31, 2012 (in thousands):

	Gross Intangibles		Accumulated     Amortization		Net Intangibles		Weighted Average  Amortization Period (years)
Customer relationships	$	104,483	$	(23,552)	$	80,931		8
Trade name		11,600		(1,451)		10,149		8
Non-compete agreements		1,229		(681)		548		2
Proprietary software		850		(810)		40		2
Favorable lease agreement		450		(81)		369		2
	$	118,612	$	(26,575)	$	92,037		8

Estimated Future Amortization Expense

The Company’s estimated future amortization expense for the succeeding years relating to the purchased intangible assets resulting from acquisitions completed prior to September 30, 2013, is as follows (in thousands):

Years Ending December 31,	Amount
2013 (remaining three months)	$	3,680
2014		14,587
2015		14,229
2016		14,229
2017		14,229
2018		7,668
2019 and thereafter		11,567

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Stock Based Compensation - Summary of Nonvested Common Stock (Detail) (Common Stock [Member], USD $) In Thousands, except Per Share data, unless otherwise specified	9 Months Ended
	Sep. 30, 2013
Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Nonvested Shares, beginning balance	8
Granted, Shares	12
Vested, Shares	(14)
Forfeited or expired, Shares
Nonvested Shares, ending balance	6
Nonvested, Weighted Average Grant-Date Fair Value, beginning balance	$ 16.98
Granted, Weighted Average Grant-Date Fair Value	$ 16.30
Vested, Weighted Average Grant-Date Fair Value	$ 16.56
Nonvested, Weighted Average Grant-Date Fair Value, ending balance	$ 16.56

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Stock-Based Compensation - Summary of Weighted Average Grant-Date Fair Value Granted and Total Fair Value of Restricted Shares and Restricted Stock Units Vested (Detail) (Restricted Shares [Member], Restricted Stock Units [Member], USD $) In Thousands, except Per Share data, unless otherwise specified	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Restricted Shares [Member] | Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Shares	706	420
Weighted average grant-date fair value	$ 15.25	$ 15.21
Fair value of vested	$ 366	$ 3,845

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Earnings Per Share - Additional Information (Detail)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013 2011 Share Repurchase Program [Member]	Aug. 18, 2011 2011 Share Repurchase Program [Member]	Aug. 05, 2002 2002 Share Repurchase Program [Member]
Equity, Class of Treasury Stock [Line Items]
Maximum amount of shares authorized for repurchase						5,000,000	3,000,000
Total number of Shares Repurchased	69,000	29,000	341,000	537,000	3,400,000

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Defined Benefit Pension Plan and Postretirement Benefits - Company's Contributions to Employee Retirement Savings Plans (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Compensation And Retirement Disclosure [Abstract]
401(k) plan contributions	$ 201	$ 245	$ 679	$ 977

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Financial Derivatives - Derivative Instruments Fair Value (Detail) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Derivatives, Fair Value [Line Items]
Derivative Assets	$ 2,799	$ 2,008
Derivative Liabilities	4,478	974
Derivatives Designated as Cash Flow Hedging Instruments under ASC 815 [Member] | Foreign Currency Forward and Option Contracts [Member]
Derivatives, Fair Value [Line Items]
Derivative Assets	1,864	1,094
Derivative Liabilities	3,184	912
Derivatives Designated as Cash Flow Hedging Instruments under ASC 815 [Member] | Foreign Currency Forward and Option Contracts [Member] | Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Derivative Assets	1,364	1,080
Derivatives Designated as Cash Flow Hedging Instruments under ASC 815 [Member] | Foreign Currency Forward and Option Contracts [Member] | Deferred Charges and Other Assets [Member]
Derivatives, Fair Value [Line Items]
Derivative Assets	500	14
Derivatives Designated as Cash Flow Hedging Instruments under ASC 815 [Member] | Foreign Currency Forward and Option Contracts [Member] | Other Accrued Expenses and Current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative Liabilities	3,184	904
Derivatives Designated as Cash Flow Hedging Instruments under ASC 815 [Member] | Foreign Currency Forward and Option Contracts [Member] | Other Long-Term Liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative Liabilities		8
Derivatives Not Designated as Hedging Instruments under ASC 815 [Member] | Foreign Currency Forward Contracts [Member] | Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Derivative Assets	935	914
Derivatives Not Designated as Hedging Instruments under ASC 815 [Member] | Foreign Currency Forward Contracts [Member] | Other Accrued Expenses and Current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative Liabilities	103	62
Derivatives Designated as Net Investment Hedging Instruments under ASC 815 [Member] | Foreign Currency Forward Contracts [Member] | Other Accrued Expenses and Current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative Liabilities	$ 1,191

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Fair Value - Impairment Losses Related to Nonrecurring Fair Value Measurements of Certain Assets (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Property and equipment, net		$ (122)		$ (271)
Americas [Member] | Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member] | Continuing Operations [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Property and equipment, net		$ (122)		$ (271)

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Commitments and Loss Contingency - Schedule of Future Minimum Rental Payments under Operating Leases (Detail) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2013
Operating Leases Future Minimum Payments Due [Abstract]
2013 (remaining three months)	$ 1,232
2014	5,456
2015	4,899
2016	2,971
2017	2,706
2018	2,339
2019 and thereafter	1,717
Total minimum payments required	$ 21,320

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Accumulated Other Comprehensive Income (Loss)

9 Months Ended

Sep. 30, 2013

Equity [Abstract]

Accumulated Other Comprehensive Income (Loss)

Note 12. Accumulated Other Comprehensive Income (Loss)

The Company presents data in the Condensed Consolidated Statements of Changes in Shareholders’ Equity in accordance with ASC 220 “Comprehensive Income” (“ASC 220”). ASC 220 establishes rules for the reporting of comprehensive income (loss) and its components. The components of accumulated other comprehensive income (loss) consist of the following (in thousands):

	Foreign Currency   Translation   Gain (Loss)		Unrealized  Gain (Loss) on  Net Investment Hedge		Unrealized  Actuarial Gain  (Loss) Related to Pension Liability		Unrealized  Gain (Loss) on  Cash Flow Hedging Instruments		Unrealized  Gain (Loss) on  Post Retirement Obligation		Total
Balance at January 1, 2012	$	5,995	$	(2,565)	$	985	$	(438)	$	459	$	4,436
Pre-tax amount		9,516		-		499		4,417		92		14,524
Tax (provision) benefit		-		-		(90)		(306)		-		(396)
Reclassification of (gain) loss to net income		570		-		(48)		(4,174)		(56)		(3,708)
Foreign currency translation		2		-		67		(69)		-		-
Balance at December 31, 2012		16,083		(2,565)		1,413		(570)		495		14,856
Pre-tax amount		(3,002)		(1,191)		-		(1,499)		(140)		(5,832)
Tax (provision) benefit		-		417		-		384		-		801
Reclassification of (gain) loss to net income		-		-		(45)		(217)		(44)		(306)
Foreign currency translation		97		-		(78)		(19)		-		-
Balance at September 30, 2013	$	13,178	$	(3,339)	$	1,290	$	(1,921)	$	311	$	9,519

The following table summarizes the amounts reclassified to net income from accumulated other comprehensive income (loss) and the associated line item in the accompanying Condensed Consolidated Statements of Operations (in thousands):

	Three Months Ended     September 30, 2013		Nine Months Ended     September 30, 2013		Statements of Operations Location
Unrealized Actuarial Gain (Loss) Related to Pension Liability: (1)
Pre-tax amount	$	16	$	45	Direct salaries and related costs
Tax (provision) benefit		-		-	Income taxes
Reclassification to net income		16		45
Unrealized Gain (Loss) on Cash Flow Hedging Instruments: (2)
Pre-tax amount		(670)		104	Revenues
Tax (provision) benefit		125		113	Income taxes
Reclassification to net income		(545)		217
Unrealized Gain (Loss) on Post Retirement Obligation: (1)
Pre-tax amount		14		44	General and administrative
Tax (provision) benefit		-		-	Income taxes
Reclassification to net income		14		44
Total reclassification to net income	$	(515)	$	306

⁽¹⁾ See Note 16, Defined Benefit Pension Plan and Postretirement Benefits, for further information.

⁽²⁾ See Note 7, Financial Derivatives, for further information.

Except as discussed in Note 13, Income Taxes, earnings associated with the Company’s investments in its subsidiaries are considered to be indefinitely invested and no provision for income taxes on those earnings or translation adjustments have been provided.

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Investments Held in Rabbi Trust

9 Months Ended

Sep. 30, 2013

Investments Debt And Equity Securities [Abstract]

Investments Held in Rabbi Trust

Note 8.  Investments Held in Rabbi Trust

The Company’s investments held in rabbi trust, classified as trading securities and included in “Other current assets” in the accompanying Condensed Consolidated Balance Sheets, at fair value, consist of the following (in thousands):

	September 30, 2013				December 31, 2012
	Cost		Fair Value		Cost		Fair Value
Mutual funds	$	4,493	$	5,794	$	4,812	$	5,261

The mutual funds held in the rabbi trusts were 80% equity-based and 20% debt-based as of September 30, 2013. Net investment income (losses), included in “Other income (expense)” in the accompanying Condensed Consolidated Statements of Operations consists of the following (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2013		2012		2013		2012
Gross realized gains from sale of trading securities	$	27	$	58	$	139	$	139
Gross realized (losses) from sale of trading securities		-		-		(8)		(1)
Dividend and interest income		(12)		11		6		31
Net unrealized holding gains (losses)		293		189		489		353
Net investment income (losses)	$	308	$	258	$	626	$	522

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Investments Held in Rabbi Trust - Investments Held in Rabbi Trust, Classified as Trading (Detail) (Mutual Funds [Member], USD $) In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Mutual Funds [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Mutual funds, Cost	$ 4,493	$ 4,812
Mutual funds, Fair Value	$ 5,794	$ 5,261

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Commitments and Loss Contingency

9 Months Ended

Sep. 30, 2013

Commitments And Contingencies Disclosure [Abstract]

Commitments and Loss Contingency

Note 15. Commitments and Loss Contingency

Commitments

During the nine months ended September 30, 2013, the Company entered into several leases in the ordinary course of business. The following is a schedule of future minimum rental payments required under operating leases that have noncancelable lease terms as of September 30, 2013 (in thousands):

	Amount
2013 (remaining three months)	$	1,232
2014		5,456
2015		4,899
2016		2,971
2017		2,706
2018		2,339
2019 and thereafter		1,717
Total minimum payments required	$	21,320

During the nine months ended September 30, 2013, the Company entered into agreements with third-party vendors in the ordinary course of business whereby the Company committed to purchase goods and services used in its normal operations. These agreements, which are not cancelable, generally range from one to five year periods and contain fixed or minimum annual commitments. Certain of these agreements allow for renegotiation of the minimum annual commitments based on certain conditions. The following is a schedule of the future minimum purchases remaining under the agreements as of September 30, 2013 (in thousands):

	Amount
2013 (remaining three months)	$	101
2014		2,347
2015		1,839
2016		544
2017		-
2018		-
2019 and thereafter		-
Total minimum payments required	$	4,831

Except as outlined above, there have not been any material changes to the outstanding contractual obligations from the disclosure in our Annual Report on Form 10-K for the year ended December 31, 2012.

Loss Contingency

The Company from time to time is involved in legal actions arising in the ordinary course of business. With respect to these matters, management believes that the Company has adequate legal defenses and/or provided adequate accruals for related costs such that the ultimate outcome will not have a material adverse effect on the Company’s financial position or results of operations.

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Income Taxes

9 Months Ended

Sep. 30, 2013

Income Tax Disclosure [Abstract]

Income Taxes

Note 13. Income Taxes

The Company’s effective tax rate was 24.4% and (3.9)% for the three months ended September 30, 2013 and 2012, respectively. The increase in the effective tax rate is primarily due to the fluctuations in earnings among the various tax jurisdictions in which the Company operates, coupled with tax benefits recognized in 2012 as a result of the Alpine acquisition. The difference between the Company’s effective tax rate of 24.4% as compared to the U.S. statutory federal income tax rate of 35.0% was primarily due to the recognition of tax benefits resulting from income earned in certain tax holiday jurisdictions, foreign tax rate differentials, adjustments of valuation allowances, changes in unrecognized tax positions and tax credits, offset by the tax impact of permanent differences and foreign withholding taxes.

The Company’s effective tax rate was 21.3% and 11.8% for the nine months ended September 30, 2013 and 2012, respectively. The increase in the effective tax rate is primarily due to withholding taxes, the fluctuations in earnings among the various tax jurisdictions in which the Company operates and tax benefits recognized in 2012 as a result of the Alpine acquisition. The difference between the Company’s effective tax rate of 21.3% as compared to the U.S. statutory federal income tax rate of 35.0% was primarily due to the recognition of tax benefits resulting from income earned in certain tax holiday jurisdictions, foreign tax rate differentials, adjustments of valuation allowances, changes in unrecognized tax positions and tax credits, offset by the tax impact of permanent differences and foreign withholding taxes.

The liability for unrecognized tax benefits is recorded as “Long-term income tax liabilities” in the accompanying Condensed Consolidated Balance Sheets. The Company has accrued $15.6 million at September 30, 2013 and $16.9 million at December 31, 2012, excluding penalties and interest. The $1.3 million decrease results primarily from fluctuations in foreign exchange rates.

Generally, earnings associated with the investments in the Company’s foreign subsidiaries are considered to be indefinitely invested outside of the U.S. Therefore, a U.S. provision for income taxes on those earnings or translation adjustments has not been recorded, as permitted by criterion outlined in ASC 740 “Income Taxes”. Determination of any unrecognized deferred tax liability for temporary differences related to investments in foreign subsidiaries that are essentially permanent in nature is not practicable.

In 2013, the Company executed offshore cash movements to take advantage of The American Taxpayer Relief Act of 2012 (the “Act”) passed on January 2, 2013, with retroactive application to January 1, 2012. This Act, which extended the tax provisions of the Internal Revenue Code Section 954(c)(6) through the end of 2013, permits continued tax deferral on such movements that would otherwise be taxable immediately in the U.S. While these cash movements are not taxable in the U.S., related foreign withholding taxes of $2.6 million were included in the provision for income taxes in the accompanying Condensed Consolidated Statements of Operations for the nine months ended September 30, 2013.

In addition, the U.S. Department of the Treasury released the “General Explanations of the Administration’s Fiscal Year 2014 Revenue Proposals” in April 2013. These proposals represent a significant shift in international tax policy, which may materially impact U.S. taxation of international earnings. The Company continues to monitor these proposals and is currently evaluating the potential impact on its financial condition, results of operations and cash flows.

The Company is currently under audit in several tax jurisdictions. In April 2012, the Company received an assessment for the Canadian 2003-2006 audit for which the Company filed a Notice of Objection in July 2012 and paid a mandatory security deposit. Requests for Competent Authority Assistance were filed with both the Canadian Revenue Agency and the U.S. Internal Revenue Service for this audit cycle. The Company is still awaiting the final reassessment for the 2007-2009 audit which will be appropriately challenged when received. In July 2013, the Company received another partial assessment for the 2007-2009 audit cycle resulting in the Company’s payment of an additional security deposit of $0.4 million. This payment increased the total amount of deposits for both audit cycles to $15.1 million. These deposits are included in “Deferred charges and other assets” in the accompanying Condensed Consolidated Balance Sheets as of September 30, 2013 and December 31, 2012. Although the outcome of examinations by taxing authorities is always uncertain, the Company believes it is adequately reserved for these audits and that resolution is not expected to have a material impact on its financial condition and results of operations.

The significant tax jurisdictions currently under audit are as follows:

Tax Jurisdiction	Tax Year Ended
Canada	2003 to 2009
Philippines	2007 and 2009
United States	2010 to 2012

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Related Party Transactions - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	1 Months Ended	3 Months Ended		9 Months Ended
	Jan. 31, 2008	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Related Party Transactions [Abstract]
Duration of lease payment	20 years
Payment to landlord under the lease terms		$ 0.1	$ 0.1	$ 0.3	$ 0.3

XML

Document and Entity Information	9 Months Ended
	Sep. 30, 2013	Oct. 30, 2013
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2013
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q3
Entity Registrant Name	SYKES ENTERPRISES INC
Entity Central Index Key	0001010612
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		43,978,408

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Commitments and Loss Contingency - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2013
Minimum [Member]
Long-term Purchase Commitment [Line Items]
Term of agreements with third party vendors	One year
Maximum [Member]
Long-term Purchase Commitment [Line Items]
Term of agreements with third party vendors	Five year

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Earnings Per Share

9 Months Ended

Sep. 30, 2013

Earnings Per Share [Abstract]

Earnings Per Share

Note 14. Earnings Per Share

Basic earnings per share are based on the weighted average number of common shares outstanding during the periods. Diluted earnings per share includes the weighted average number of common shares outstanding during the respective periods and the further dilutive effect, if any, from stock options, stock appreciation rights, restricted stock, restricted stock units and shares held in a rabbi trust using the treasury stock method.

The numbers of shares used in the earnings per share computation are as follows (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2013		2012		2013		2012
Basic:
Weighted average common shares outstanding		42,785		43,014		42,918		43,130
Diluted:
Dilutive effect of stock options, stock appreciation rights, restricted stock, restricted stock units and shares held in a rabbi trust		51		17		30		49
Total weighted average diluted shares outstanding		42,836		43,031		42,948		43,179
Anti-dilutive shares excluded from the diluted earnings per share calculation		56		-		18		-

On August 18, 2011, the Company’s Board authorized the Company to purchase up to 5.0 million shares of its outstanding common stock (the “2011 Share Repurchase Program”). A total of 3.4 million shares have been repurchased under the 2011 Share Repurchase Program since inception. The shares are purchased, from time to time, through open market purchases or in negotiated private transactions, and the purchases are based on factors, including but not limited to, the stock price, management discretion and general market conditions. The 2011 Share Repurchase Program has no expiration date. The Company’s Board previously authorized the Company on August 5, 2002 to purchase up to 3.0 million shares of its outstanding common stock, the last of which were repurchased during 2011.

The shares repurchased under the Company’s share repurchase programs were as follows (in thousands, except per share amounts):

	Total Number of Shares     Repurchased		Range of Prices Paid Per Share				Total Cost of Shares     Repurchased
			Low		High
Three Months Ended:
September 30, 2013		69	$	16.91	$	16.99	$	1,185
September 30, 2012		29	$	14.98	$	14.98	$	447
Nine Months Ended:
September 30, 2013		341	$	15.61	$	16.99	$	5,479
September 30, 2012		537	$	13.85	$	15.00	$	7,908

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Intangible Assets - Company's Purchased Intangible Assets (Detail) (USD $) In Thousands, unless otherwise specified	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Intangibles	$ 117,622	$ 118,612
Accumulated Amortization	(37,433)	(26,575)
Net Intangibles	80,189	92,037
Weighted Average Amortization Period (years)	8 years	8 years
Customer Relationships [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Intangibles	103,498	104,483
Accumulated Amortization	(32,943)	(23,552)
Net Intangibles	70,555	80,931
Weighted Average Amortization Period (years)	8 years	8 years
Trade Names [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Intangibles	11,600	11,600
Accumulated Amortization	(2,472)	(1,451)
Net Intangibles	9,128	10,149
Weighted Average Amortization Period (years)	8 years	8 years
Non-Compete Agreements [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Intangibles	1,224	1,229
Accumulated Amortization	(929)	(681)
Net Intangibles	295	548
Weighted Average Amortization Period (years)	2 years	2 years
Proprietary Software [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Intangibles	850	850
Accumulated Amortization	(839)	(810)
Net Intangibles	11	40
Weighted Average Amortization Period (years)	2 years	2 years
Favorable Lease Agreement [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Intangibles	450	450
Accumulated Amortization	(250)	(81)
Net Intangibles	$ 200	$ 369
Weighted Average Amortization Period (years)	2 years	2 years

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Fair Value - Additional Information (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment of long-lived assets		$ 122		$ 271
Americas [Member] | Canada [Member]
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment of long-lived assets		100		100
Number of closed customer contact management center		1		1
Americas [Member] | Costa Rica [Member]
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment of long-lived assets				$ 100
Number of closed customer contact management center				1

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Commitments and Loss Contingency - Schedule of Future Minimum Purchases Remaining under Agreements (Detail) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2013
Unrecorded Unconditional Purchase Obligation [Abstract]
2013 (remaining three months)	$ 101
2014	2,347
2015	1,839
2016	544
2017
2018
2019 and thereafter
Total minimum payments required	$ 4,831