INCOME TAXES	9 Months Ended
Oct. 31, 2013
INCOME TAXES [Abstract]
INCOME TAXES	9. INCOME TAXES The Company recorded income tax expense of $1.4 million and $0.9 million in the third quarter of fiscal 2014 and 2013, respectively. The effective tax rate increased to 40% during the third quarter of fiscal 2014 compared to 32% for the same period in the prior year. The increase in overall tax rate for the third quarter of fiscal 2014 is primarily due to a significant equity compensation shortfall. A shortfall is a result of stock-based compensation expense recorded in the financial statements being greater than the tax deduction generated by the exercise of SARs and the vesting of RSUs. The Company recorded income tax expense of $2.0 million and $2.7 million in the first nine months of fiscal 2014 and 2013, respectively. The effective tax rate increased to 50% from 37% for the same period in the prior year, due to the decline in income during fiscal 2014 and the large equity compensation shortfall discussed above. The total amount of unrecognized tax benefits was $2.6 million at October 31, 2013. The entire amount of unrecognized tax benefits, if recognized, will impact the Company’s effective tax rate. This liability is classified as long-term unless the liability is expected to conclude within twelve months of the reporting date. In the next twelve months, due to potential settlements with domestic tax authorities related to tax credits, an estimated $1.2 million of unrecognized tax benefits may be recognized. The Company’s policy is to recognize interest and penalties, if any, related to unrecognized tax benefits as a component of income tax expense. As of October 31, 2013, the Company has accrued approximately $0.2 million of interest and penalty expense relating to unrecognized tax benefits. The Company continues to benefit from operating in foreign locations, such as Ireland, due to the lower statutory income tax rate relative to the U.S. federal and state tax rate. This benefit is significantly reduced by withholding taxes and foreign base company sales and services income that is taxed both in the U.S. and in the foreign jurisdiction. The Company files U.S. federal, state, and foreign tax returns that are subject to audit by various tax authorities. The Company is currently under audit in India for fiscal years ended March 31, 1998, 1999, 2008, 2009, 2010, 2011 and 2012, in California for fiscal years ended 2004 and 2005, in South Africa for fiscal years ended 2008 and 2010 and in Thailand for the fiscal year ended 2012.

INCOME TAXES

9 Months Ended

Oct. 31, 2013

9. INCOME TAXES

The Company recorded income tax expense of $1.4 million and $0.9 million in the third quarter of fiscal 2014 and 2013, respectively. The effective tax rate increased to 40% during the third quarter of fiscal 2014 compared to 32% for the same period in the prior year. The increase in overall tax rate for the third quarter of fiscal 2014 is primarily due to a significant equity compensation shortfall. A shortfall is a result of stock-based compensation expense recorded in the financial statements being greater than the tax deduction generated by the exercise of SARs and the vesting of RSUs.

The Company recorded income tax expense of $2.0 million and $2.7 million in the first nine months of fiscal 2014 and 2013, respectively. The effective tax rate increased to 50% from 37% for the same period in the prior year, due to the decline in income during fiscal 2014 and the large equity compensation shortfall discussed above.

The total amount of unrecognized tax benefits was $2.6 million at October 31, 2013. The entire amount of unrecognized tax benefits, if recognized, will impact the Company’s effective tax rate. This liability is classified as long-term unless the liability is expected to conclude within twelve months of the reporting date. In the next twelve months, due to potential settlements with domestic tax authorities related to tax credits, an estimated $1.2 million of unrecognized tax benefits may be recognized.

The Company’s policy is to recognize interest and penalties, if any, related to unrecognized tax benefits as a component of income tax expense. As of October 31, 2013, the Company has accrued approximately $0.2 million of interest and penalty expense relating to unrecognized tax benefits.

The Company continues to benefit from operating in foreign locations, such as Ireland, due to the lower statutory income tax rate relative to the U.S. federal and state tax rate. This benefit is significantly reduced by withholding taxes and foreign base company sales and services income that is taxed both in the U.S. and in the foreign jurisdiction.

The Company files U.S. federal, state, and foreign tax returns that are subject to audit by various tax authorities. The Company is currently under audit in India for fiscal years ended March 31, 1998, 1999, 2008, 2009, 2010, 2011 and 2012, in California for fiscal years ended 2004 and 2005, in South Africa for fiscal years ended 2008 and 2010 and in Thailand for the fiscal year ended 2012.