Method used to calculate fair value of reporting unit that has goodwill at risk

For the goodwill impairment analysis, the Company calculated the fair value of the PRG reporting unit and compared that to the updated carrying value after the above impairments were recorded and determined that the fair value was not in excess of its carrying value. Key assumptions used in the fair value calculation for goodwill impairment testing include, but were not limited to, a perpetuity growth rate of 7.0% based on the then current inflation rate combined with the GDP growth rate for the reporting unit’s geographical region and a discount rate of 26.0%, which is equal to the reporting unit’s equity risk premium adjusted for its size and company specific risk factors. Estimated future cash flows under the income approach were based on the Company’s internal business plan excluding the results of the deconsolidated subsidiary and adjusted as appropriate for the Company’s view of market participant assumptions. The current business plan assumes the occurrence of certain events, such as continued realignment of operations and reduction of general and administrative costs. Significant differences in the outcome of some or all of these assumptions could impact the calculated fair value of this reporting until resulting in a different outcome to goodwill impairment in a future period.

Fair value of a reporting unit in excess of carrying value expressed as a percentage

4.00%

Impairment losses

$ 0

$ 161,000

$ 1,205,000

$ 2,958,000

$ 1,100,000

GOODWILL AND OTHER INTANGIBLE ASSETS (NARRATIVE) (DETAILS) (USD $)	3 Months Ended		9 Months Ended					3 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2013 Tradename	Jun. 30, 2013 Customer Strategy Services [Member] Tradename
GOODWILL AND OTHER INTANGIBLE ASSETS [ABSTRACT]
Method used to calculate fair value of reporting unit that has goodwill at risk			For the goodwill impairment analysis, the Company calculated the fair value of the PRG reporting unit and compared that to the updated carrying value after the above impairments were recorded and determined that the fair value was not in excess of its carrying value. Key assumptions used in the fair value calculation for goodwill impairment testing include, but were not limited to, a perpetuity growth rate of 7.0% based on the then current inflation rate combined with the GDP growth rate for the reporting unit’s geographical region and a discount rate of 26.0%, which is equal to the reporting unit’s equity risk premium adjusted for its size and company specific risk factors. Estimated future cash flows under the income approach were based on the Company’s internal business plan excluding the results of the deconsolidated subsidiary and adjusted as appropriate for the Company’s view of market participant assumptions. The current business plan assumes the occurrence of certain events, such as continued realignment of operations and reduction of general and administrative costs. Significant differences in the outcome of some or all of these assumptions could impact the calculated fair value of this reporting until resulting in a different outcome to goodwill impairment in a future period.
Goodwill amount of reporting units where fair value is not substantially in excess of carrying value					$ 7,300,000	$ 7,300,000
Fair value of a reporting unit in excess of carrying value expressed as a percentage					4.00%	4.00%
Asset Impairment [Line Items]
Impairment losses	$ 0	$ 161,000	$ 1,205,000	$ 2,958,000				$ 1,100,000
Fair Value Determination Intangible Assets							The Company calculated the fair value of the trade name using a relief from royalty method based on forecasted revenues sold under the trade name using significant inputs not observable in the market (Level 3 inputs). The valuation assumptions included an estimated royalty rate of 6.0%, a discount rate specific to the trade name of 38.0% and a perpetuity growth rate of 7.0%.