10-K/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D. C. 20549

FORM 10-K/A

(Amendment No. 1)

x ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended December 31, 2015

or

o TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

Commission file number: 000-50129

HUDSON GLOBAL, INC.

(Exact name of registrant as specified in its charter)

Delaware	59-3547281
(State or other jurisdiction of incorporation or organization)	(IRS Employer Identification No.)

1325 Avenue of the Americas, New York, NY 10019

(Address of principal executive offices) (Zip Code)

(212) 351-7300

(Registrant’s telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act:

Title of each class	Name of each exchange on which registered
Common Stock, $0.001 par value	The NASDAQ Stock Market LLC
Preferred Share Purchase Rights	The NASDAQ Stock Market LLC

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.  Yes   o    No   x

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15 (d) of the Securities Act.   Yes   o    No   x

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 the past 90 days.    Yes  x     No  o

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Website, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit to post such flies).    Yes  x     No  o

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of registrant's knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K.    x

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 definition of “large accelerated filer”, “accelerated filer”, and “smaller reporting company” in Rule 12b-2 of the Exchange Act. 

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

Indicate by checkmark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).    Yes  o    No x

The aggregate market value of the voting common stock held by non-affiliates of the registrant was approximately $72,242,000 based on the closing price of the Common Stock on the NASDAQ Global Select Market on June 30, 2015.

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date.

Class	Outstanding on January 31, 2016
Common Stock - $0.001 par value	34,475,048

DOCUMENTS INCORPORATED BY REFERENCE

Portions of the Proxy Statement for the 2016 Annual Meeting of Stockholders are incorporated by reference into Part III.

EXPLANATORY NOTE

Hudson Global, Inc. (the “Company”) is filing this amendment (“Amendment No. 1”) to its Annual Report on Form 10-K for the fiscal year ended December 31, 2015 filed with the Securities and Exchange Commission on March 3, 2016 (the “Original Form 10-K”) solely to correct a typographical error on the cover page of the Original Form 10-K. The cover page of the Original Form 10-K mistakenly stated that, as of January 31, 2016, 35,475,048 shares of the Company’s Common Stock, $0.001 par value (the “Common Stock”), were outstanding. The correct number of shares of the Company’s Common Stock outstanding as of January 31, 2016 was 34,475,048, as stated on the cover page of this Amendment No. 1.

No changes are hereby made to the Company’s financial statements. Other than the change discussed above and the filing of the currently dated certifications of our Chief Executive Officer and Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act and updated XBRL files, no changes have been made to the Original Form 10-K or the exhibits filed therewith. As such, this Amendment No. 1 should be read in conjunction with the Original From 10-K.

The information contained in this Amendment No. 1 does not reflect events occurring subsequent to the filing of the Original Form 10-K.

SIGNATURES

 Pursuant to the requirements of Section 13 or 15(d) 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.

HUDSON GLOBAL, INC.
(Registrant)
By:	/s/ STEPHEN A. NOLAN
	Stephen A. Nolan
	Chief Executive Officer
	(Principal Executive Officer)
Date:	March 9, 2016

Exhibit Index

Exhibit Number	Exhibit Description
(31.1)	Certification by the Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act.
(31.2)	Certification by the Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act.
(101)	The following materials from Hudson Global, Inc.’s Annual Report on Form 10-K for the year ended December 31, 2015 are filed herewith, formatted in XBRL (Extensible Business Reporting Language): (i) the Consolidated Statements of Operations for the years ended December 31, 2015, 2014 and 2013, (ii) the Consolidated Statements of Comprehensive Income (Loss) for the years ended December 31, 2015, 2014 and 2013, (iii) the Consolidated Balance Sheets as of December 31, 2015 and 2014, (iv) the Consolidated Statements of Cash Flows for the years ended December 31, 2015, 2014 and 2013, (v) the Consolidated Statement of Stockholders’ Equity for the years ended December 31, 2015, 2014 and 2013, and (vi) Notes to Consolidated Financial Statements.

EX-31.1

Exhibit 31.1

CERTIFICATIONS

I, Stephen A. Nolan, certify that:

1. I have reviewed this Amendment No. 1 to the annual report on Form 10-K of Hudson Global, Inc.; and

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.

Dated:	March 9, 2016	/s/ STEPHEN A. NOLAN
		Stephen A. Nolan
		Chief Executive Officer

EX-31.2

Exhibit 31.2

CERTIFICATIONS

I, Patrick Lyons, certify that:

1. I have reviewed this Amendment No. 1 to the annual report on Form 10-K of Hudson Global, Inc.; and

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. 

Dated:	March 9, 2016	/s/ PATRICK LYONS
		Patrick Lyons
		Chief Financial Officer and Chief Accounting Officer

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Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Jan. 31, 2016	Jun. 30, 2015
Document Type	10-K/A
Amendment Flag	true
Amendment Description	Hudson Global, Inc. (the “Company”) is filing this amendment (“Amendment No. 1”) to its Annual Report on Form 10-K for the fiscal year ended December 31, 2015 filed with the Securities and Exchange Commission on March 3, 2016 (the “Original Form 10-K”) solely to correct a typographical error on the cover page of the Original Form 10-K. The cover page of the Original Form 10-K mistakenly stated that, as of January 31, 2016, 35,475,048 shares of the Company’s Common Stock, $0.001 par value (the “Common Stock”), were outstanding. The correct number of shares of the Company’s Common Stock outstanding as of January 31, 2016 was 34,475,048, as stated on the cover page of this Amendment No. 1. No changes are hereby made to the Company’s financial statements. Other than the change discussed above and the filing of the currently dated certifications of our Chief Executive Officer and Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act and updated XBRL files, no changes have been made to the Original Form 10-K or the exhibits filed therewith. As such, this Amendment No. 1 should be read in conjunction with the Original From 10-K. The information contained in this Amendment No. 1 does not reflect events occurring subsequent to the filing of the Original Form 10-K.
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	FY
Trading Symbol	HSON
Entity Registrant Name	Hudson Global, Inc.
Entity Central Index Key	0001210708
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		34,475,048
Entity Public Float			$ 72,242,000

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CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Revenue	$ 463,197	$ 581,192	$ 562,572
Direct costs	275,487	358,347	353,143
Gross margin	187,710	222,845	209,429
Operating expenses:
Salaries and related	149,442	176,718	169,923
Office and general	40,921	48,131	49,238
Marketing and promotion	4,268	5,472	4,722
Depreciation and amortization	3,845	5,559	5,922
Business reorganization expenses	5,828	3,789	5,440
Impairment of long-lived assets	0	662	1,336
Total operating expenses	204,304	240,331	236,581
Gain (Loss) on Disposition of Business, Continuing Operations	19,835	0	0
Operating income (loss)	3,241	(17,486)	(27,152)
Non-operating income (expense):
Interest income (expense), net	(722)	(661)	(554)
Other income (expense), net	(266)	202	759
Income (loss) from continuing operations before provision for income taxes	2,253	(17,945)	(26,947)
Provision for (benefit from) income taxes from continuing operations	646	(2,159)	3,264
Income (Loss) from Continuing Operations	1,607	(15,786)	(30,211)
Income (Loss) from Discontinued Operations, Net of Taxes	722	2,592	(184)
Net income (loss)	$ 2,329	$ (13,194)	$ (30,395)
Earnings (loss) per share (EPS):
Earnings (loss) per share from continuing operations, basic and diluted	$ 0.05	$ (0.48)	$ (0.93)
Earnings (loss) per share from discontinued operations, basic and diluted	0.02	0.08	(0.01)
Earnings Per Share, Basic and Diluted	$ 0.07	$ (0.40)	$ (0.94)
Weighted-average shares outstanding:
Weighted Average Number of Shares Outstanding, Basic	33,869	32,843	32,493
Weighted Average Number of Shares Outstanding, Diluted	34,084	32,843	32,493

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CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) Statement - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Net income (loss)	$ 2,329	$ (13,194)	$ (30,395)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	(3,326)	(3,718)	(3,623)
Other Comprehensive (Income) Loss, Pension and Other Postretirement Benefit Plans, Adjustment, Net of Tax	5	158	260
Other Comprehensive Income (Loss), Net of Tax	(3,321)	(3,560)	(3,363)
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	$ (992)	$ (16,754)	$ (33,758)

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CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 37,663	$ 33,989
Accounts receivable, less allowance for doubtful accounts of $860 and $986, respectively	62,420	74,079
Prepaid and other	5,979	9,604
Current assets of discontinued operations	81	1,249
Total current assets	106,143	118,921
Property and equipment, net	7,928	9,840
Deferred tax assets, non-current	6,724	5,648
Other assets	4,154	5,263
Total assets	124,949	139,672
Current liabilities:
Accounts payable	5,184	6,371
Accrued expenses and other current liabilities	40,344	54,065
Short-term borrowings	2,368	0
Accrued business reorganization expenses	2,252	3,169
Current liabilities of discontinued operations	1,443	3,512
Total current liabilities	51,591	67,117
Deferred rent	4,244	5,899
Income tax payable, non-current	2,279	2,397
Other Liabilities, Noncurrent	5,655	5,002
Total liabilities	$ 63,769	$ 80,415
Commitments and contingencies
Stockholders’ equity:
Preferred stock, $0.001 par value, 10,000 shares authorized; none issued or outstanding	$ 0	$ 0
Common stock, $0.001 par value, 100,000 shares authorized; issued 35,260 and 33,671 shares, respectively	34	34
Additional paid-in capital	480,816	476,689
Accumulated deficit	(428,287)	(430,616)
Accumulated Other Comprehensive Income (Loss), Net of Tax	10,292	13,613
Treasury stock, 646 and 129 shares, respectively, at cost	(1,675)	(463)
Total stockholders’ equity	61,180	59,257
Total liabilities and stockholders' equity	$ 124,949	$ 139,672

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CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Allowance for doubtful accounts	$ 860	$ 986
Preferred stock, par value (per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, issued	0	0
Preferred stock, outstanding	0	0
Common stock, par value (per share)	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, issued	35,260,000	33,671,000
Treasury stock, shares	646,000	129,000

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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cash flows from operating activities:
Net income (loss)	$ 2,329	$ (13,194)	$ (30,395)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization expenses	3,845	5,835	6,406
Impairment of long-lived assets	0	1,129	1,336
Provision for (recovery of) doubtful accounts	178	97
Allowance for Doubtful Accounts Receivable, Recoveries			(13)
Provision for (benefit from) deferred income taxes	189	(102)	3,140
Stock-based compensation	4,231	1,325	2,090
Gain on sale and exit of businesses	(21,245)	(11,333)	0
Other, net	194	354	562
Changes in operating assets and liabilities, net of effect of dispositions:
Decrease (increase) in accounts receivable	(1,254)	(7,117)	19,442
Decrease (increase) in prepaid and other assets	2,763	(1,731)	1,227
Increase (decrease) in accounts payable, accrued expenses and other liabilities	(7,902)	4,213	(2,100)
Increase (decrease) in accrued business reorganization expenses	(679)	2,684	818
Net cash provided by (used in) operating activities	(17,351)	(17,840)	2,513
Cash flows from investing activities:
Capital expenditures	(3,061)	(5,346)	(2,557)
Proceeds from Divestiture of Interest in Subsidiaries and Affiliates	7,894	0	0
Proceeds from sale of assets, net of disposal costs	16,815	22,077	0
Net cash provided by (used in) investing activities	21,648	16,731	(2,557)
Cash flows from financing activities:
Borrowings under credit agreements	147,429	133,030	17,314
Repayments under credit agreements	(144,994)	(133,194)	(16,856)
Repayment of capital lease obligations	(104)	(500)	(467)
Payments for deferred financing costs	(57)	(454)	0
Payments for Repurchase of Common Stock	(1,386)	0	0
Purchase of restricted stock from employees	(244)	(138)	(488)
Net cash provided by (used in) financing activities	644	(1,256)	(497)
Effect of exchange rates on cash and cash equivalents	(1,267)	(1,024)	(734)
Net increase (decrease) in cash and cash equivalents	3,674	(3,389)	(1,275)
Cash and cash equivalents, beginning of the period	33,989	37,378	38,653
Cash and cash equivalents, end of the period	37,663	33,989	37,378
Supplemental disclosures of cash flow information:
Cash payments during the period for interest	381	442	235
Cash payments during the period for income taxes, net of refunds	$ 89	$ 970	$ 1,047

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CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) shares in Thousands, $ in Thousands	Total	Common stock	Additional paid-in capital	Accumulated deficit	Accumulated other comprehensive income (loss)	Treasury stock
Beginning Balance (in shares) at Dec. 31, 2012		33,021
Beginning Balance at Dec. 31, 2012	$ 106,541	$ 33	$ 473,372	$ (387,027)	$ 20,536	$ (373)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(30,395)			(30,395)
Other comprehensive income (loss), translation adjustments	(3,623)				(3,623)
Other comprehensive income (loss), pension liability adjustment	260				260
Payments for Repurchase of Common Stock	0
Purchase of restricted stock from employees		(132)
Purchase of restricted stock from employees	$ (488)					(488)
Issuance of shares for 401(k) plan contribution (in shares)	0	0
Stock-based compensation (in shares)		443
Stock-based compensation	$ 2,090	$ 1	2,089
Ending Balance (in shares) at Dec. 31, 2013		33,332
Ending Balance at Dec. 31, 2013	74,385	$ 34	475,461	(417,422)	17,173	(861)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(13,194)			(13,194)
Other comprehensive income (loss), translation adjustments	(3,718)				(3,718)
Other comprehensive income (loss), pension liability adjustment	158				158
Payments for Repurchase of Common Stock	0
Purchase of restricted stock from employees		(36)
Purchase of restricted stock from employees	$ (129)					(129)
Issuance of shares for 401(k) plan contribution (in shares)	118	118
Issuance of shares for 401(k) plan contribution	$ 430		(97)			527
Stock-based compensation (in shares)		128
Stock-based compensation	1,325		1,325
Ending Balance (in shares) at Dec. 31, 2014		33,542
Ending Balance at Dec. 31, 2014	59,257	$ 34	476,689	(430,616)	13,613	(463)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	2,329			2,329
Other comprehensive income (loss), translation adjustments	(3,326)				(3,326)
Other comprehensive income (loss), pension liability adjustment	$ 5				5
Stock Repurchased During Period, Shares	(528)
Payments for Repurchase of Common Stock	$ (1,386)
Purchase of restricted stock from employees		(108)
Purchase of restricted stock from employees	$ (244)					(244)
Issuance of shares for 401(k) plan contribution (in shares)	116	116
Issuance of shares for 401(k) plan contribution	$ 314		(104)			418
Stock-based compensation (in shares)		1,589
Stock-based compensation	4,231		4,231
Ending Balance (in shares) at Dec. 31, 2015		34,611
Ending Balance at Dec. 31, 2015	$ 61,180	$ 34	$ 480,816	$ (428,287)	$ 10,292	$ (1,675)

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DESCRIPTION OF BUSINESS

12 Months Ended

Dec. 31, 2015

Description of Business [Abstract]

DESCRIPTION OF BUSINESS

DESCRIPTION OF BUSINESS

Hudson Global, Inc. and its subsidiaries (the “Company”) are comprised of the operations, assets and liabilities of the three Hudson regional businesses of Hudson Americas, Hudson Asia Pacific, and Hudson Europe (“Hudson regional businesses” or “Hudson”). The Company provides specialized professional-level recruitment and related talent solutions worldwide. The Company’s core service offerings include Permanent Recruitment, Temporary Contracting, Recruitment Process Outsourcing (“RPO”) and Talent Management Solutions. As of December 31, 2015, the Company had approximately 1,600 employees operating in 12 countries with three reportable geographic business segments: Hudson Americas, Hudson Asia Pacific, and Hudson Europe.

The Company’s core service offerings include those services described below.

Permanent Recruitment: Offered on both a retained and contingent basis, Hudson’s Permanent Recruitment services leverage its consultants, psychologists and other professionals in the development and delivery of its proprietary methods to identify, select and engage the best-fit talent for critical client roles.

Temporary Contracting: In Temporary Contracting, Hudson provides a range of project management, interim management and professional contract staffing services. These services draw upon a combination of specialized recruiting and project management competencies to deliver a wide range of solutions. Hudson-employed professionals - either individually or as a team - are placed with client organizations for a defined period of time based on a client's specific business need.

RPO: Hudson RPO delivers both permanent recruitment and temporary contracting outsourced recruitment solutions tailored to the individual needs of primarily mid-to-large-cap multinational companies. Hudson RPO's delivery teams utilize state-of-the-art recruitment process methodologies and project management expertise in their flexible, turnkey solutions to meet clients' ongoing business needs. Hudson RPO services include complete recruitment outsourcing, project-based outsourcing, contingent workforce solutions and recruitment consulting.

Talent Management Solutions: Featuring embedded proprietary talent assessment and selection methodologies, Hudson’s Talent Management capability encompasses services such as talent assessment (utilizing a variety of competency, attitude and experiential testing), interview training, executive coaching, employee development and outplacement.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Dec. 31, 2015

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). Unless otherwise stated, amounts are presented in United States of America (“U.S.”) dollars and all amounts are in thousands, except for number of shares and per share amounts.

Certain prior year amounts have been reclassified to conform to the current year presentation for discontinued operations. See Note 4 for further details regarding the discontinued operations reclassification.

Principles of Consolidation

The Consolidated Financial Statements include the accounts of the Company and all of its wholly-owned and majority-owned subsidiaries. All significant inter-company accounts and transactions between and among the Company and its subsidiaries have been eliminated in consolidation.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions about future events. These estimates and the underlying assumptions affect the reported amounts of assets and liabilities, the disclosures about contingent assets and liabilities, and the reported amounts of revenue and expenses. Such estimates include the value of allowances for doubtful accounts, insurance recovery receivable, goodwill, intangible assets, and other long-lived assets, legal reserve and provision, estimated self-insured liabilities, assumptions used in the fair value of stock-based compensation and the valuation of deferred tax assets. These estimates and assumptions are based on management's best estimates and judgment. Management evaluates the estimates and assumptions on an ongoing basis using historical experience and other factors, including the current economic environment, which management believes to be reasonable under the circumstances. The Company adjusts such estimates and assumptions when facts and circumstances dictate. As future events and their effects cannot be determined with precision, actual results could differ significantly from those estimates.

Instability in the global credit markets, the instability in the geopolitical environment in many parts of the world and other factors may continue to put pressure on global economic conditions and may in turn impact the aforementioned estimates and assumptions.

Nature of Business and Credit Risk

The Company's revenue is earned from professional placement services, mid-level employee professional staffing and temporary contracting services and human capital services. These services are provided to a large number of customers in many different industries. The Company operates throughout North America, the United Kingdom ("U.K."), Continental Europe, Australia, New Zealand and Asia. During 2015, no single client accounted for more than 10% of the Company's total revenue. As of December 31, 2015, no single client accounted for more than 10% of the Company's outstanding accounts receivable.

Financial instruments, which potentially subject the Company to concentrations of credit risk, are primarily cash and accounts receivable. The Company performs continuing credit evaluations of its customers and does not require collateral. The Company has not experienced significant losses related to receivables.

Revenue Recognition

The Company recognizes revenue for temporary services at the time services are provided and revenue is recorded on a time and materials basis. Temporary contracting revenue is reported on a gross basis when the Company acts as the principal in the transaction and is at risk for collection in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification Topic (“ASC”) 605-45, “Overall Considerations of Reporting Revenue Gross as a Principal versus Net as an Agent.”The Company's revenues are derived from its gross billings, which are based on (i) the payroll cost of its worksite employees; and (ii) a markup computed as a percentage of the payroll cost.

The Company recognizes revenue for permanent placements based on the nature of the fee arrangement. Revenue generated when the Company permanently places an individual with a client on a contingent basis is recorded at the time of acceptance of employment, net of an allowance for estimated fee reversals. Revenue generated when the Company permanently places an individual with a client on a retained basis is recorded ratably over the period services are rendered, net of an allowance for estimated fee reversals.

ASC 605-45-50-3 and ASC 605-45-50-4, “Taxes Collected from Customers and Remitted to Governmental Authorities,” provide that the presentation of taxes on either a gross basis (included in revenue and expense) or net basis (excluded from revenue) is an accounting policy decision. The Company collects various taxes assessed by governmental authorities and records these amounts on a net basis.

Operating Expenses

Salaries and related expenses include the salaries, commissions, payroll taxes and employee benefits related to recruitment professionals, executive level employees, administrative staff and other employees of the Company who are not temporary contractors. Office and general expenses include occupancy, equipment leasing and maintenance, utilities, travel expenses, professional fees and provision for doubtful accounts. The Company expenses the costs of advertising and legal costs as incurred.

Stock-Based Compensation

The Company applies the fair value recognition provisions of ASC 718, "Compensation - Stock Compensation." The Company determines the fair value as of the grant date. For awards with graded vesting conditions, the values of the awards are determined by valuing each tranche separately and expensing each tranche over the required service period. The service period is the period over which the related service is performed, which is generally the same as the vesting period. The Company records stock-based compensation expense net of estimated forfeitures. The Company estimates its forfeiture rate based on historical data such as stock option exercise activities and employee termination patterns. The Company analyzed its historical forfeiture rate, the remaining lives of unvested awards and the amount of vested awards as a percentage of total awards outstanding. If the Company's actual forfeiture rate is materially different from its estimate, or if the Company reevaluates the forfeiture rate in the future, the stock-based compensation expense could be significantly different from what was recorded in the current periods.

For stock options, the Black-Scholes option pricing model considers, among other factors, the expected volatility of the Company's stock price, risk-free interest rates, dividend rate and the expected life of the award. Expected volatilities are calculated based on the historical volatility of the Company's common stock. Volatility is determined using historical prices to estimate the expected future fluctuations in the Company's share price. The risk-free interest rate is based on the U.S. Treasury, the term of which is consistent with the expected term of the option. The dividend rate is assumed to be zero as the Company has never paid dividends on its common stock.

When the Company estimates the expected life of stock options, the Company determines its assumptions for the Black-Scholes option-pricing model in accordance with ASC 718 and SAB No. 107. Significant assumptions used in the valuation of stock options include:

• The expected term of stock options is estimated using the simplified method since the Company currently does not have sufficient stock option exercise history.

• The expected risk free interest rate is based on the U.S. Treasury constant maturity interest rate which term is consistent with the expected term of the stock options.

• The expected volatility is based on the historic volatility.

In December 2007, the Securities and Exchange Commission (“SEC”) staff issued Staff Accounting Bulletin ("SAB") No. 110, “Certain Assumptions Used In Valuation Methods - Expected Term". SAB No. 110 allows companies to continue to use the simplified method, as defined in SAB No. 107, to estimate the expected term of stock options under certain circumstances. The simplified method for estimating expected term uses the mid-point between the vesting term and the contractual term of the stock option. The Company has analyzed the circumstances in which the use of the simplified method is allowed. The Company has opted to use the simplified method for stock options the Company granted because management believes that the Company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate the expected term.

In accordance with ASC 718, the Company reflects the tax savings resulting from tax deductions in excess of income tax benefits as a financing cash flow in its Consolidated Statement of Cash Flows, when applicable.

Income Taxes

Earnings from the Company's global operations are subject to tax in various jurisdictions both within and outside the United States. The Company accounts for income taxes in accordance with ASC 740, “Income Taxes”. This standard establishes financial accounting and reporting standards for the effects of income taxes that result from an enterprise's activities. It requires an asset and liability approach for financial accounting and reporting of income taxes.

The calculation of net deferred tax assets assumes sufficient future earnings for the realization of such assets as well as the continued application of currently anticipated tax rates. Included in net deferred tax assets is a valuation allowance for deferred tax assets where management believes it is more likely than not that the deferred tax assets will not be realized in the relevant jurisdiction. If we determine that a deferred tax asset will not be realizable, an adjustment to the deferred tax asset will result in a reduction of earnings at that time. See Note 7 to the Consolidated Financial Statements for further information regarding deferred tax assets and valuation allowance.

ASC 740-10-55-3, “Recognition and Measurement of Tax Positions - a Two Step Process,” provides implementation guidance related to the accounting for uncertainty in income taxes recognized in an enterprise's financial statements and prescribes a two-step evaluation process for a tax position taken or expected to be taken in a tax return. The first step is recognition and the second is measurement. ASC 740 also provides guidance on derecognition, measurement, classification, disclosures, transition and accounting for interim periods. The Company provides tax reserves for U.S. Federal, state and local and international unrecognized tax benefits for all periods subject to audit. The development of reserves for these exposures requires judgments about tax issues, potential outcomes and timing, and is a subjective critical estimate. The Company assesses its tax positions and records tax benefits for all years subject to examination based upon management's evaluation of the facts, circumstances, and information available at the reporting dates. For those tax positions where it is more likely than not that a tax benefit will be sustained, the Company has recorded the largest amount of tax benefit with a greater than 50% likelihood of being realized upon settlement with a tax authority that has full knowledge of all relevant information. For those tax positions where it is not more likely than not that a tax benefit will be sustained, no tax benefit has been recognized in the financial statements. Where applicable, associated interest and penalties have also been recognized. Although the outcome related to these exposures is uncertain, in management's opinion, adequate provisions for income taxes have been made for estimable potential liabilities emanating from these exposures. In certain circumstances, the ultimate outcome for exposures and risks involve significant uncertainties which render them inestimable. If actual outcomes differ materially from these estimates, including those that cannot be quantified, they could have material impact on the Company's results of operations.

U.S. Federal income and foreign withholding taxes have not been provided on the undistributed earnings of foreign subsidiaries. The Company intends to reinvest these earnings in its foreign operations indefinitely, except where it is able to repatriate these earnings to the United States without a material incremental tax provision. The determination and estimation of the future income tax consequences in all relevant taxing jurisdictions involves the application of highly complex tax laws in the countries involved, particularly in the United States, and is based on the tax profile of the Company in the year of earnings repatriation. Accordingly, it is not practicable to determine the amount of tax associated with such undistributed earnings.

Earnings (Loss) Per Share

Basic earnings (loss) per share (“EPS”) are computed by dividing the Company’s net income (loss) by the weighted average number of shares outstanding during the period. When the effects are not anti-dilutive, diluted earnings (loss) per share are computed by dividing the Company’s net income (loss) by the weighted average number of shares outstanding and the impact of all dilutive potential common shares, primarily stock options “in-the-money” and unvested restricted stock. The dilutive impact of stock options and unvested restricted stock is determined by applying the “treasury stock” method. Performance-based restricted stock awards are included in the computation of diluted earnings per share only to the extent that the underlying performance conditions: (i) are satisfied prior to the end of the reporting period, or (ii) would be satisfied if the end of the reporting period were the end of the related performance period and the result would be dilutive under the treasury stock method. Stock awards subject to vesting or exercisability based on the achievement of market conditions are included in the computation of diluted earnings per share only when the market conditions are met.

Income (loss) per share calculations for each quarter include the weighted average effect for the quarter; therefore, the sum of quarterly income (loss) per share amounts may not equal year-to-date income (loss) per share amounts, which reflect the weighted average effect on a year-to-date basis.

Fair Value of Financial Instruments

The carrying amounts reported in the Consolidated Balance Sheets for cash and cash equivalents, accounts receivable, accounts payable and short-term borrowings approximate fair value because of the immediate or short-term maturity of these financial instruments.

Cash and Cash Equivalents

For financial statement presentation purposes, the Company considers all highly liquid investments having an original maturity of three months or less as cash equivalents.

Accounts Receivable

The Company's accounts receivable balances are composed of trade and unbilled receivables. The Company maintains an allowance for doubtful accounts and makes ongoing estimates as to the ability to collect on the various receivables. If the Company determines that the allowance for doubtful accounts is not adequate to cover estimated losses, an expense to provide for doubtful accounts is recorded in office and general expenses. If an account is determined to be uncollectible, it is written off against the allowance for doubtful accounts. Management's assessment and judgment are vital requirements in assessing the ultimate realization of these receivables, including the current credit-worthiness, financial stability and effect of market conditions on each customer.

Property and Equipment

Property and equipment are stated at cost. Depreciation is computed primarily using the straight line method over the following estimated useful lives:

	Years
Furniture and equipment	3 - 8
Capitalized software costs	3 - 5
Computer equipment	2 - 5

Leasehold improvements are amortized over the shorter of their estimated useful lives or the lease term. The amortization periods of material leasehold improvements are estimated at the inception of the lease term.

Capitalized Software Costs

Capitalized software costs consist of costs to purchase and develop software for internal use. The Company capitalizes certain incurred software development costs in accordance with ASC 350-40, “Intangibles Goodwill and Other: Internal-Use Software.” Costs incurred during the application-development stage for software purchased and further customized by outside vendors for the Company's use and software developed by a vendor for the Company's proprietary use have been capitalized. Costs incurred for the Company's own personnel who are directly associated with software development are capitalized as appropriate. Capitalized software costs are included in property and equipment.

Long-Lived Assets

The Company evaluates the recoverability of the carrying value of its long-lived assets, excluding goodwill, whenever events or changes in circumstances indicate that the carrying value may not be recoverable. Under such circumstances, the Company assesses whether the projected undiscounted cash flows of its businesses are sufficient to recover the existing unamortized cost of its long-lived assets. If the undiscounted projected cash flows are not sufficient, the Company calculates the impairment amount by discounting the cash flows using its weighted average cost of capital. The amount of the impairment is written-off against earnings in the period in which the impairment has been determined in accordance with ASC 360-10-35, “Impairment or Disposal of Long-Lived Assets.”

Goodwill

ASC 350-20-35,“Intangibles-Goodwill and Other, Goodwill Subsequent Measurement,” requires that goodwill not be amortized but be tested for impairment on an annual basis, or more frequently if circumstances warrant. The Company tests goodwill for impairment annually as of October 1, or more frequently if circumstances indicate that its carrying value might exceed its current fair value. Per the provisions of ASC 350, the Company elects to first perform a qualitative assessment to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying value. In the qualitative assessment, the Company considers events and circumstances such as macroeconomic conditions, industry and market considerations, cost factors, overall financial performance and the trend of cash flows, other relevant company-specific events and the ''cushion'' between a reporting unit's fair value and carrying amount in the recent fair value calculation. If it is concluded that it is more likely than not that the fair value of a reporting unit is less than its carrying value, it is necessary to perform the currently prescribed two-step goodwill impairment test. Otherwise, the two-step goodwill impairment test is not required.

The first step of the goodwill impairment test, used to identify potential impairment, compares the fair value of a reporting unit with its carrying amount, including goodwill. The Company tests goodwill for impairment at the reporting unit level. A reporting unit is an operating segment or one level below an operating segment (referred to as a component). A component of an operating segment is a reporting unit if the component constitutes a business for which discrete financial information is available and segment management regularly reviews the operating results of that component. The Company's reporting units are the components within the reportable segments identified in Note 19.

If the fair value of a reporting unit exceeds its carrying amount, the second step of the impairment test is unnecessary. If the carrying amount of a reporting unit exceeds its fair value, the second step of the goodwill impairment test is performed to measure the amount of impairment loss, if any. Step two compares the implied fair value of the reporting unit's goodwill with the current carrying amount of that goodwill. If the carrying value of a reporting unit's goodwill exceeds its implied fair value, an impairment amount equal to the difference is recorded.

Foreign Currency Translation

The financial position and results of operations of the Company's international subsidiaries are determined using local currency as the functional currency. Assets and liabilities of these subsidiaries are translated at the exchange rate in effect at each year-end. Statements of Operations accounts are translated at the average rate of exchange prevailing during each period. Translation adjustments arising from the use of differing exchange rates from period to period are included in the accumulated other comprehensive income (loss) account in stockholders' equity, other than translation adjustments on short-term intercompany balances, which are included in other income (expense). Gains and losses resulting from other foreign currency transactions are included in other income (expense). Intercompany receivable balances of a long-term investment nature are considered part of the Company's permanent investment in a foreign jurisdiction and the gains or losses on these balances are reported in other comprehensive income.

Comprehensive Income (Loss)

Comprehensive income (loss) is defined to include all changes in equity except those resulting from investments by owners and distributions to owners. The Company's other comprehensive income (loss) is primarily comprised of foreign currency translation adjustments, which relate to investments that are permanent in nature, and changes in unrecognized pension and post-retirement benefit costs.

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DIVESTITURES (Notes)

12 Months Ended

Dec. 31, 2015

DIVESTITURES [Line Items]

Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]

DIVESTITURES

Hudson Information Technology (US) business (the "US IT business")

On June 15, 2015, the Company completed the sale (the "US IT Business Sale") of substantially all of the assets (excluding working capital) of its US IT business to Mastech, Inc. (the "Purchaser"). The completion of the US IT Business Sale was effective June 14, 2015. The US IT Business Sale was pursuant to an Asset Purchase Agreement, dated as of May 8, 2015, by and among the Company, Hudson Global Resources Management, Inc., a wholly owned subsidiary of the Company, and the Purchaser. At the closing of the Sale, the Company received from the Purchaser pursuant to the Asset Purchase Agreement the purchase price of $16,977 in cash. The US IT business pre-tax loss in accordance with ASC No. 205 "Reporting Discontinued Operations" ("ASC 205") for the year ended December 31,2015 was $130 compared to a pre-tax profit of $2,167 and $1,195 for the same period in 2014 and 2013, respectively.

On the US IT Business Sale, for the year ended December 31,2015, the Company recognized a pre-tax gain of $15,918, net of closing and other direct transaction costs. Income tax on the gain of the US IT business sale was $11. For U.S. Federal income tax purposes, the gain is offset in full by net operating loss carryforwards. For state and local income tax purposes, the gain is mostly offset by net operating loss carryforwards. As the divestiture did not meet the requirements for classification as discontinued operations, the gain on sale is presented as a component of income (loss) from operations.

Netherlands business

On May 7, 2015, the Company entered into a Share Purchase Agreement and completed the sale (the "Netherlands Business Sale") of its Netherlands business, to InterBalance Group B.V., effective April 30, 2015, in a management buyout for $9,029, which included cash retained of $1,135. As a result, for the year ended December 31,2015 the Company recognized a gain of $2,841 on the divestiture of the Netherlands Business Sale, which included $2,799 of non-cash accumulated foreign currency translation losses. Income tax on the gain was $0 because the gain is exempt from Netherlands tax. As the divestiture did not meet the requirements for classification as discontinued operations, the gain on sale is presented as a component of income (loss) from operations. The Netherlands pre-tax profit in accordance with ASC 205 for the years ended December 31, 2015, 2014 and 2013 was $373, $1,799 and $2,382, respectively.

Exit of Businesses in Central and Eastern Europe

In February 2015, the Company's Board of Directors approved the exit of operations in certain countries within Central and Eastern Europe (Ukraine, Czech Republic and Slovakia). During the second quarter of 2015, the Company deemed the liquidation of its Central and Eastern Europe businesses to be substantially complete. In accordance with ASC 830, "Foreign Currency Matters," ("ASC 830") for the year ended December 31,2015 the Company transferred $1,208 of accumulated foreign currency translation gains from accumulated other comprehensive income to the statement of operations within gain on sale and exit of businesses.

Luxembourg

In March 2015, the Company's management approved the exit of operations in Luxembourg. In the third quarter of 2015, the Company deemed the liquidation of its Luxembourg business to be substantially complete. In accordance with ASC 830, for the year ended December 31,2015, the Company transferred $132 of accumulated foreign currency translation losses from accumulated other comprehensive income to the statement of operations within gain on sale and exit of businesses.

DISCONTINUED OPERATIONS

Effective November 9, 2014, the Company completed the sale of substantially all of the assets and certain liabilities of its Legal eDiscovery business in the U.S. and U.K. to Document Technologies, LLC and DTI of London Limited for $23,000 in cash, and recorded a gain of $11,333 in connection with the sale excluding customary working capital adjustments. Based on the terms of the asset purchase agreement, the Company had no significant continuing involvement in the operations of the Legal eDiscovery business after the disposal transaction. In addition, the Company ceased operations in Sweden, which were included within the Hudson Europe segment, during the third quarter of 2014.

The Company concluded that the divestiture of the Legal eDiscovery business and the cessation of operations in Sweden met the criteria for discontinued operations set forth in ASC No. 205,"Presentation of Financial Statements." The Company reclassified its discontinued operations for all periods presented and has excluded the results of its discontinued operations from continuing operations and from segment results for all periods presented.

The carrying amounts of the major classes of assets and liabilities from the Legal eDiscovery business and Sweden operations included as part of the discontinued operations were as follows:

	December 31, 2015						December 31, 2014
	eDiscovery		Sweden		Total		eDiscovery		Sweden		Total
Total assets (a)	$	49	$	32	$	81	$	1,156	$	93	$	1,249
Total liabilities (b)	$	1,439	$	4	$	1,443	$	3,297	$	215	$	3,512

a. As of December 31, 2014, other assets from Legal eDiscovery consisted primarily of estimated customary working capital adjustments in connection with the sale of the Legal eDiscovery business.

b. Total liabilities primarily consisted of restructuring liabilities for lease termination payments and severance.

Reported results for the discontinued operations by period were as follows:

	For The Year Ended December 31,
	2015
	eDiscovery			Sweden			Total
Revenue	$	(1	)	$	30		$	29
Gross margin	(30		)	30			—
Reorganization expenses (a)	501			(29		)	472
Impairment charges	—			—			—
Operating income (loss), excluding gain (loss) from sale of business	(731		)	14			(717		)
Other non-operating income (loss), including interest	(8		)	—			(8		)
Gain (loss) from sale of discontinued operations	137			1,273			1,410
Income (loss) from discontinued operations before income taxes	(602		)	1,287			685
Provision (benefit) for income taxes (c)	(37		)	—			(37		)
Income (loss) from discontinued operations	$	(565	)	$	1,287		$	722

	For The Year Ended December 31,
	2014
	eDiscovery			Sweden			Total
Revenue	$	54,620		$	1,513		$	56,133
Gross margin	9,227			864			10,091
Reorganization expenses	2,861			416			3,277
Impairment charges (b)	467			—			467
Operating income (loss), excluding gain (loss) from sale of business	(5,491		)	(1,087		)	(6,578		)
Other non-operating income (loss), including interest	(9		)	(33		)	(42		)
Gain (loss) from sale of discontinued operations	11,333			—			11,333
Income (loss) from discontinued operations before income taxes	5,833			(1,120		)	4,713
Provision (benefit) for income taxes (c)	2,121			—			2,121
Income (loss) from discontinued operations	$	3,712		$	(1,120	)	$	2,592

	For The Year Ended December 31,
	2013
	eDiscovery			Sweden			Total
Revenue	$	94,738		$	2,817		$	97,555
Gross margin	18,257			2,185			20,442
Reorganization expenses	849			432			1,281
Operating income (loss), excluding gain (loss) from sale of business	1,704			(1,312		)	392
Other non-operating income (loss), including interest	(46		)	—			(46		)
Gain (loss) from sale of discontinued operations	—			—			—
Income (loss) from discontinued operations before income taxes	1,658			(1,312		)	346
Provision (benefit) for income taxes (c)	530			—			530
Income (loss) from discontinued operations	$	1,128		$	(1,312	)	$	(184	)

a. 2015 reorganization activities from discontinued operations included lease termination payments for offices in the U.S. and the U.K.

b. As a result of the divestiture of the Company's Legal eDiscovery business in the fourth quarter of 2014, the Company recorded impairment charges related to assets no longer in use of $467 in the U.S. and U.K.

c. Income tax expense is provided at the effective tax rate by taxing jurisdiction and differs from the U.S. statutory tax rate of 35% due to the inability of the Company to recognize tax benefits on losses in the U.S. and certain foreign jurisdictions, variations from the U.S. tax rate in foreign jurisdictions, non-deductible expenses and other miscellaneous taxes.

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DISCONTINUED OPERATIONS

12 Months Ended

Dec. 31, 2015

Discontinued Operations [Abstract]

Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]

DIVESTITURES

Hudson Information Technology (US) business (the "US IT business")

On June 15, 2015, the Company completed the sale (the "US IT Business Sale") of substantially all of the assets (excluding working capital) of its US IT business to Mastech, Inc. (the "Purchaser"). The completion of the US IT Business Sale was effective June 14, 2015. The US IT Business Sale was pursuant to an Asset Purchase Agreement, dated as of May 8, 2015, by and among the Company, Hudson Global Resources Management, Inc., a wholly owned subsidiary of the Company, and the Purchaser. At the closing of the Sale, the Company received from the Purchaser pursuant to the Asset Purchase Agreement the purchase price of $16,977 in cash. The US IT business pre-tax loss in accordance with ASC No. 205 "Reporting Discontinued Operations" ("ASC 205") for the year ended December 31,2015 was $130 compared to a pre-tax profit of $2,167 and $1,195 for the same period in 2014 and 2013, respectively.

On the US IT Business Sale, for the year ended December 31,2015, the Company recognized a pre-tax gain of $15,918, net of closing and other direct transaction costs. Income tax on the gain of the US IT business sale was $11. For U.S. Federal income tax purposes, the gain is offset in full by net operating loss carryforwards. For state and local income tax purposes, the gain is mostly offset by net operating loss carryforwards. As the divestiture did not meet the requirements for classification as discontinued operations, the gain on sale is presented as a component of income (loss) from operations.

Netherlands business

On May 7, 2015, the Company entered into a Share Purchase Agreement and completed the sale (the "Netherlands Business Sale") of its Netherlands business, to InterBalance Group B.V., effective April 30, 2015, in a management buyout for $9,029, which included cash retained of $1,135. As a result, for the year ended December 31,2015 the Company recognized a gain of $2,841 on the divestiture of the Netherlands Business Sale, which included $2,799 of non-cash accumulated foreign currency translation losses. Income tax on the gain was $0 because the gain is exempt from Netherlands tax. As the divestiture did not meet the requirements for classification as discontinued operations, the gain on sale is presented as a component of income (loss) from operations. The Netherlands pre-tax profit in accordance with ASC 205 for the years ended December 31, 2015, 2014 and 2013 was $373, $1,799 and $2,382, respectively.

Exit of Businesses in Central and Eastern Europe

In February 2015, the Company's Board of Directors approved the exit of operations in certain countries within Central and Eastern Europe (Ukraine, Czech Republic and Slovakia). During the second quarter of 2015, the Company deemed the liquidation of its Central and Eastern Europe businesses to be substantially complete. In accordance with ASC 830, "Foreign Currency Matters," ("ASC 830") for the year ended December 31,2015 the Company transferred $1,208 of accumulated foreign currency translation gains from accumulated other comprehensive income to the statement of operations within gain on sale and exit of businesses.

Luxembourg

In March 2015, the Company's management approved the exit of operations in Luxembourg. In the third quarter of 2015, the Company deemed the liquidation of its Luxembourg business to be substantially complete. In accordance with ASC 830, for the year ended December 31,2015, the Company transferred $132 of accumulated foreign currency translation losses from accumulated other comprehensive income to the statement of operations within gain on sale and exit of businesses.

DISCONTINUED OPERATIONS

Effective November 9, 2014, the Company completed the sale of substantially all of the assets and certain liabilities of its Legal eDiscovery business in the U.S. and U.K. to Document Technologies, LLC and DTI of London Limited for $23,000 in cash, and recorded a gain of $11,333 in connection with the sale excluding customary working capital adjustments. Based on the terms of the asset purchase agreement, the Company had no significant continuing involvement in the operations of the Legal eDiscovery business after the disposal transaction. In addition, the Company ceased operations in Sweden, which were included within the Hudson Europe segment, during the third quarter of 2014.

The Company concluded that the divestiture of the Legal eDiscovery business and the cessation of operations in Sweden met the criteria for discontinued operations set forth in ASC No. 205,"Presentation of Financial Statements." The Company reclassified its discontinued operations for all periods presented and has excluded the results of its discontinued operations from continuing operations and from segment results for all periods presented.

The carrying amounts of the major classes of assets and liabilities from the Legal eDiscovery business and Sweden operations included as part of the discontinued operations were as follows:

	December 31, 2015						December 31, 2014
	eDiscovery		Sweden		Total		eDiscovery		Sweden		Total
Total assets (a)	$	49	$	32	$	81	$	1,156	$	93	$	1,249
Total liabilities (b)	$	1,439	$	4	$	1,443	$	3,297	$	215	$	3,512

a. As of December 31, 2014, other assets from Legal eDiscovery consisted primarily of estimated customary working capital adjustments in connection with the sale of the Legal eDiscovery business.

b. Total liabilities primarily consisted of restructuring liabilities for lease termination payments and severance.

Reported results for the discontinued operations by period were as follows:

	For The Year Ended December 31,
	2015
	eDiscovery			Sweden			Total
Revenue	$	(1	)	$	30		$	29
Gross margin	(30		)	30			—
Reorganization expenses (a)	501			(29		)	472
Impairment charges	—			—			—
Operating income (loss), excluding gain (loss) from sale of business	(731		)	14			(717		)
Other non-operating income (loss), including interest	(8		)	—			(8		)
Gain (loss) from sale of discontinued operations	137			1,273			1,410
Income (loss) from discontinued operations before income taxes	(602		)	1,287			685
Provision (benefit) for income taxes (c)	(37		)	—			(37		)
Income (loss) from discontinued operations	$	(565	)	$	1,287		$	722

	For The Year Ended December 31,
	2014
	eDiscovery			Sweden			Total
Revenue	$	54,620		$	1,513		$	56,133
Gross margin	9,227			864			10,091
Reorganization expenses	2,861			416			3,277
Impairment charges (b)	467			—			467
Operating income (loss), excluding gain (loss) from sale of business	(5,491		)	(1,087		)	(6,578		)
Other non-operating income (loss), including interest	(9		)	(33		)	(42		)
Gain (loss) from sale of discontinued operations	11,333			—			11,333
Income (loss) from discontinued operations before income taxes	5,833			(1,120		)	4,713
Provision (benefit) for income taxes (c)	2,121			—			2,121
Income (loss) from discontinued operations	$	3,712		$	(1,120	)	$	2,592

	For The Year Ended December 31,
	2013
	eDiscovery			Sweden			Total
Revenue	$	94,738		$	2,817		$	97,555
Gross margin	18,257			2,185			20,442
Reorganization expenses	849			432			1,281
Operating income (loss), excluding gain (loss) from sale of business	1,704			(1,312		)	392
Other non-operating income (loss), including interest	(46		)	—			(46		)
Gain (loss) from sale of discontinued operations	—			—			—
Income (loss) from discontinued operations before income taxes	1,658			(1,312		)	346
Provision (benefit) for income taxes (c)	530			—			530
Income (loss) from discontinued operations	$	1,128		$	(1,312	)	$	(184	)

a. 2015 reorganization activities from discontinued operations included lease termination payments for offices in the U.S. and the U.K.

b. As a result of the divestiture of the Company's Legal eDiscovery business in the fourth quarter of 2014, the Company recorded impairment charges related to assets no longer in use of $467 in the U.S. and U.K.

c. Income tax expense is provided at the effective tax rate by taxing jurisdiction and differs from the U.S. statutory tax rate of 35% due to the inability of the Company to recognize tax benefits on losses in the U.S. and certain foreign jurisdictions, variations from the U.S. tax rate in foreign jurisdictions, non-deductible expenses and other miscellaneous taxes.

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REVENUE, DIRECT COSTS AND GROSS MARGIN

12 Months Ended

Dec. 31, 2015

Revenue, Direct Costs and Gross Margin [Abstract]

REVENUE, DIRECT COSTS AND GROSS MARGIN

REVENUE, DIRECT COSTS AND GROSS MARGIN

 The Company’s revenue, direct costs and gross margin were as follows: 

	For The Year Ended December 31,
	2015
	Temporary Contracting		Permanent Recruitment		Other		Total
Revenue	$	305,052	$	118,934	$	39,211	$	463,197
Direct costs (1)	262,322		2,733		10,432		275,487
Gross margin	$	42,730	$	116,201	$	28,779	$	187,710
	For The Year Ended December 31,
	2014
	Temporary Contracting		Permanent Recruitment		Other		Total
Revenue	$	408,106	$	126,686	$	46,400	$	581,192
Direct costs (1)	345,586		2,369		10,392		358,347
Gross margin	$	62,520	$	124,317	$	36,008	$	222,845
	For The Year Ended December 31,
	2013
	Temporary Contracting		Permanent Recruitment		Other		Total
Revenue	$	407,178	$	113,301	$	42,093	$	562,572
Direct costs (1)	341,911		2,219		9,013		353,143
Gross margin	$	65,267	$	111,082	$	33,080	$	209,429

(1) Direct costs include the direct staffing costs of salaries, payroll taxes, employee benefits, travel expenses and insurance costs for the Company’s contractors and reimbursed out-of-pocket expenses and other direct costs. Other than reimbursed out-of-pocket expenses, there are no other direct costs associated with the Permanent Recruitment and Other categories. Gross margin represents revenue less direct costs. The region where services are provided, the mix of contracting and permanent recruitment, and the functional nature of the staffing services provided can affect gross margin.

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STOCK-BASED COMPENSATION

12 Months Ended

Dec. 31, 2015

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION

Equity Compensation Plans

The Company maintains the Hudson Global, Inc. 2009 Incentive Stock and Awards Plan (the “ISAP”) pursuant to which it can issue equity-based compensation incentives to eligible participants. The ISAP permits the granting of stock options, restricted stock, and restricted stock units as well as other types of equity-based awards. The Compensation Committee of the Company’s Board of Directors (the “Compensation Committee”) will establish such conditions as it deems appropriate on the granting or vesting of stock options or restricted stock. While the Company historically granted both stock options and restricted stock to its employees, since 2008 the Company has primarily granted restricted stock to its employees.

The Compensation Committee administers the ISAP and may designate any of the following as a participant under the ISAP: any officer or other employee of the Company or its affiliates or individuals engaged to become an officer or employee, consultants or other independent contractors who provide services to the Company or its affiliates and non-employee directors of the Company. As of December 31, 2015, there were 792,326 shares of the Company’s common stock available for future issuance.

All share issuances related to stock compensation plans are issued from the aforementioned stock available for future issuance under stockholder approved compensation plans.

The Company’s stock plan agreements provided that a change in control of the Company will occur if, among other things, individuals who were directors as of the date of the agreement and any new director whose appointment or election was approved or recommended by a vote of at least two-thirds of the directors then in office who were either directors on the date of the agreement or whose appointment or election was previously so approved or recommended (each, a “continuing director”) cease to constitute a majority of the Company’s directors. A change in control occurred as of the Company's 2015 annual meeting of stockholders on June 15, 2015 under these agreements because continuing directors ceased to constitute a majority of the Company's directors. As a result, certain equity awards vested resulting in an accelerated stock-based compensation expense of $2,541 for the year ended December 31, 2015.

A summary of the quantity and vesting conditions for stock-based awards granted to the Company's employees for the year ended December 31, 2015 was as follows:

Vesting conditions	Number of Shares of Restricted Stock Granted	Number of Restricted Stock Units Granted	Total
Performance and service conditions (1)	590,100	105,400	695,500
Vest 100% 18 months after the grant date with service conditions only	150,000	—	150,000
Vest 100% 18 months after the grant date with market and service conditions (2)	350,000	—	350,000
Vest 100% 9 months after the grant date with service conditions only	180,000	—	180,000
Immediately vested	400	100	500
Total shares of stock award granted	1,270,500	105,500	1,376,000

(1) As a result of the June 15, 2015 change in control event all unvested grants of restricted stock and restricted stock units became fully vested.

(2) At the end of the performance period, the restricted stock subject to market condition may vest, in whole or in part, based on the Company's maximum 30-trading-day volume-weighted average common stock price during the period from May 18, 2015 to November 13, 2016 (the "Average Share Price") as compared to specified share price targets. If the Company's Average Share Price is less than $3.50, none of the restricted stock shall vest. 25% of the restricted stock shall vest if the Company's Average Share Price equals $3.50. 50% of the restricted stock shall vest if the Company's Average Share Price equals $4.25. 75% percent of the restricted stock shall vest if the Company's Average Share Price equals $5.00. 100% of the restricted stock shall vest if the Company's Average Share Price is greater than or equal to $6.00. For Average Share Price results between two share price targets, the percent of Restricted Stock vested shall be determined using linear interpolation. 

In accordance with the Company's policy on compensation for non-employee directors, in 2015 the Company granted to a non-employee director 50,000 options to purchase shares of the Company’s common stock under the terms of the Hudson Global, Inc. 2009 Incentive Stock and Awards Plan, as amended and restated. The exercise price of the options is the fair market value of a share of common stock on the date of grant. Options have a term of five years and become exercisable 50% immediately on the date of grant and 100% upon the first anniversary of the grant date (provided that if the Company’s Board of Directors does not designate such individual as a director nominee for election as a director at the Company’s first annual meeting of stockholders following the grant date, then the remainder of such option that has not yet vested will immediately vest).

The Company also maintains the Director Deferred Share Plan (the “Director Plan”) pursuant to which it can issue restricted stock units to its non-employee directors. A restricted stock unit is equivalent to one share of the Company’s common stock and is payable only in common stock issued under the ISAP upon a director ceasing service as a member of the Board of Directors of the Company. The restricted stock units vest immediately upon grant and are credited to each of the non-employee director's retirement accounts under the Director Plan.During the year ended December 31, 2015, the Company granted 267,239 restricted stock units to its non-employee directors pursuant to the Director Plan.

For the years ended December 31,2015, 2014 and 2013, the Company’s stock-based compensation expense related to stock options, restricted stock and restricted stock units, which are included in the accompanying Consolidated Statements of Operations, were as follows: 

	For The Year Ended December 31,
	2015		2014		2013
Stock options	$	23	$	85	$	354
Restricted stock	3,188		798		1,274
Restricted stock units	1,020		442		462
Total	$	4,231	$	1,325	$	2,090
Tax benefits recognized in jurisdictions where the Company has taxable income	$	362	$	98	$	130

As of December 31, 2015 and 2014, unrecognized compensation expense and weighted average period over which the compensation expense is expected to be recognized relating to the unvested portion of the Company's stock options, restricted stock, and restricted stock unit awards, in each case, based on the Company's historical valuation treatment, were as follows: 

	As of December 31,
	2015			2014
	Unrecognized Expense		Weighted Average Period in Years	Unrecognized Expense		Weighted Average Period in Years
Stock options	$	17	0.85	$	—	0.00
Restricted stock	$	701	0.75	$	1,561	1.32
Restricted stock units	$	—	0.00	$	239	1.26

Stock Options

Stock options granted by the Company generally expire between five and ten years after the date of grant and have an exercise price of at least 100% of the fair market value of the underlying share of common stock on the date of grant and generally vest ratably over a four-year period.

The following were the weighted average assumptions used to determine the fair value of stock options granted by the Company and the details of option activity as of and for the respective periods:

	As of December 31,
	2015			2014	2013
Volatility	48.9		%	(a)	(a)
Risk free interest rate	1.1		%	(a)	(a)
Dividends	$	—		(a)	(a)
Expected life (years)	2.75			(a)	(a)
Weighted average fair value of options granted during the period	$	0.81		(a)	(a)

(a) Stock option assumptions are not provided above because there were no options granted during the years ended December 31, 2014 and 2013.

Changes in the Company’s stock options for the years ended December 31, 2015, 2014 and 2013 were as follows: 

	For The Year Ended December 31,
	2015				2014				2013
	Number of Options		Weighted Average Exercise Price per Share		Number of Options		Weighted Average Exercise Price per Share		Number of Options		Weighted Average Exercise Price per Share
Options outstanding at January 1,	756,800		$	8.78	800,350		$	9.15	1,238,650		$	11.21
Granted	50,000		2.49		—		—		—		—
Forfeited	(485,000	)	7.32		—		—		—		—
Expired	(115,800	)	13.35		(43,550	)	15.50		(438,300	)	14.99
Options outstanding at December 31,	206,000		$	8.13	756,800		$	8.78	800,350		$	9.15
Options exercisable at December 31,	181,000		$	8.91	756,800		$	8.78	600,350		$	10.47

The cash proceeds from the exercise of stock options, associated income tax benefits, and total intrinsic value for stock options exercised based on the closing price of the Company's common stock were nil for the years ended December 31, 2015, 2014 and 2013.

The weighted average remaining contractual term and the aggregated intrinsic value for stock options outstanding and exercisable as of December 31, 2015 and 2014 were as follows:

	As of December 31,
	2015			2014
	Remaining Contractual Term in Years	Aggregated Intrinsic Value		Remaining Contractual Term in Years	Aggregated Intrinsic Value
Stock options outstanding	2.22	$	22	4.04	$	—
Stock options exercisable	1.86	$	11	4.04	$	—

Restricted Stock

Changes in the Company’s restricted stock for the years ended December 31, 2015, 2014 and 2013 were as follows:

	For The Year Ended December 31,
	2015				2014				2013
	Number of Shares of Restricted Stock		Weighted Average Grant Date Fair Value		Number of Shares of Restricted Stock		Weighted Average Grant Date Fair Value		Number of Shares of Restricted Stock		Weighted Average Grant Date Fair Value
Unvested restricted stock at January 1,	803,999		$	3.00	997,802		$	3.00	1,028,916		$	4.87
Granted	1,270,500		2.17		482,900		3.22		883,321		2.44
Vested	(1,204,798	)	2.90		(182,251	)	5.21		(406,158	)	5.09
Forfeited	(189,701	)	3.14		(494,452	)	2.39		(508,277	)	4.16
Unvested restricted stock at December 31,	680,000		$	1.60	803,999		$	3.00	997,802		$	3.00

The total fair value of restricted stock vested during the years ended December 31, 2015, 2014 and 2013 were as follows:

	For The Year Ended December 31,
	2015		2014		2013
Fair value of restricted stock vested	$	2,675	$	669	$	1,596

Restricted Stock Units

Changes in the Company’s restricted stock units arising from grants to certain employees and non-employee directors for the years ended December 31, 2015, 2014 and 2013 were as follows:

	For The Year Ended December 31,
	2015				2014				2013
	Number of Shares of Restricted Stock Unit		Weighted Average Grant-Date Fair Value		Number of Shares of Restricted Stock Unit		Weighted Average Grant-Date Fair Value		Number of Shares of Restricted Stock Unit		Weighted Average Grant-Date Fair Value
Unvested restricted stock units at January 1,	119,940		$	3.57	115,869		$	3.65	100,000		$	5.18
Granted	372,739		2.47		175,759		3.40		175,860		2.90
Vested	(450,179	)	2.70		(122,522	)	3.86		(154,991	)	3.81
Forfeited	(42,500	)	3.21		(49,166	)	2.42		(5,000	)	2.42
Unvested restricted stock units at December 31,	—		$	—	119,940		$	3.57	115,869		$	3.65

The total fair value of restricted stock units vested during the years ended December 31, 2015, 2014 and 2013 were as follows:

	For The Year Ended December 31,
	2015		2014		2013
Fair value of restricted stock units vested	$	1,022	$	436	$	461

Defined Contribution Plan and Employer-matching contributions

The Company maintains the Hudson Global, Inc. 401(k) Savings Plan (the “401(k) plan”). The 401(k) plan allows eligible employees to contribute up to 15% of their earnings to the 401(k) plan. The Company has the discretion to match employees’ contributions up to 3% of the employees' earnings through a contribution of the Company’s common stock. Vesting of the Company’s contribution occurs over a five-year period. For the years ended December 31, 2015, 2014 and 2013, the Company’s expenses and contributions to satisfy the prior years’ employer-matching liability for the 401(k) plan were as follows: 

	For The Year Ended December 31,
($ in thousands, except otherwise stated)	2015		2014		2013
Expense recognized for the 401(k) plan	$	193	$	385	$	483
Contributions to satisfy prior years' employer-matching liability
Number of shares of the Company's common stock issued (in thousands)	116		118		—
Market value per share of the Company's common stock on contribution date (in dollars)	$	2.71	$	3.65	$	—
Non-cash contribution made for employer matching liability	$	314	$	430	$	—
Additional cash contribution made for employer-matching liability	—		—		651
Total contribution made for employer-matching liability	$	314	$	430	$	651

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INCOME TAXES

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

INCOME TAXES

INCOME TAXES

Income Tax Provision

The domestic and foreign components of income (loss) before income taxes from continuing operations were as follows:

	Year ended December 31,
	2015			2014			2013
Domestic	$	3,607		$	(10,342	)	$	(7,622	)
Foreign	(1,354		)	(7,603		)	(19,325		)
Income (loss) from continuing operations before provision for income taxes	$	2,253		$	(17,945	)	$	(26,947	)

The provision for (benefit from) income taxes from continuing operations were as follows:

	Year ended December 31,
	2015		2014			2013
Current tax provision (benefit):
U.S. Federal	$	—	$	(1,712	)	$	(81	)
State and local	18		(550		)	126
Foreign	439		205			79
Total current provision for (benefit from) income taxes	457		(2,057		)	124
Deferred tax provision (benefit):
U.S. Federal	—		—			—
State and local	—		—			—
Foreign	189		(102		)	3,140
Total deferred provision for (benefit from) income taxes	189		(102		)	3,140
Total provision for (benefit from) income taxes from continuing operations	$	646	$	(2,159	)	$	3,264

Tax Rate Reconciliation

The effective tax rates for the years ended December 31, 2015, 2014 and 2013 were 28.7%, 12.0% and negative 12.1%, respectively. These effective tax rates differ from the U.S. Federal statutory rate of 35% due to state income taxes, changes in valuation allowances in the U.S. and certain foreign jurisdictions which reduces or eliminates the effective tax rate on current year profits or losses, variations from the U.S. Federal statutory rate in foreign jurisdictions, taxes on repatriations of foreign profits, and non-deductible expenses. The effect of state tax rate changes in 2015 on deferred tax assets was offset by an increase in valuation allowance and has no net impact on effective tax rate.

The following is a reconciliation of the effective tax rate from continuing operations for the years ended December 31, 2015, 2014 and 2013 to the U.S. Federal statutory rate of 35%:

	Year ended December 31,
	2015			2014			2013
Provision for (benefit from) continuing operations at Federal statutory rate of 35%	$	787		$	(6,281	)	$	(9,431	)
State income taxes, net of Federal income tax effect	11			(357		)	(2		)
Change in valuation allowance	447			(3,427		)	7,949
Taxes related to foreign income	2,140			5,628			949
Effect of state tax rate changes on deferred tax assets	(6,834		)	—			—
Nondeductible expenses	1,375			2,446			2,524
Others	2,720			(168		)	1,275
Provision for (benefit from) income taxes	$	646		$	(2,159	)	$	3,264

Deferred Taxes Assets (Liabilities)

Deferred income taxes are provided for the tax effect of temporary differences between the financial reporting basis and the tax basis of assets and liabilities. As of December 31, 2015 the Company adopted Accounting Standards Update ("ASU") No. 2015-17, "Balance Sheet Classification of Deferred Taxes" on a prospective basis, which required that deferred tax assets and liabilities be classified as noncurrent in a classified statement of financial position. Accordingly, net deferred tax assets as of December 31, 2015 have been classified as non-current and as of December 31, 2014 were classified in other current assets and other assets in the accompanying Consolidated Balance Sheets. Significant temporary differences at December 31, 2015 and 2014 were as follows:

	As of December 31,
	2015			2014
Deferred tax assets (liabilities):
Allowance for doubtful accounts	$	122		$	124
Property and equipment	321			2,152
Goodwill and intangibles	5,381			7,825
Accrued compensation	2,666			5,506
Accrued liabilities and other	3,244			3,582
Tax loss carry-forwards	154,028			146,644
Deferred tax assets (liabilities) gross, total	165,762			165,833
Valuation allowance	(159,298		)	(158,851		)
Deferred tax assets (liabilities), net of valuation allowance, total	$	6,464		$	6,982

Net Operating Losses (“NOLs”) and Valuation Allowance

At December 31, 2015, the Company had net NOLs for U.S. Federal tax purposes of approximately $314,463. This total includes approximately $16,584 of tax losses that were not absorbed by Monster Worldwide, Inc. ("Monster") on its consolidated U.S. Federal tax returns through the spin off of the Company on April 1, 2003. NOLs expire at various dates through 2035. The NOL balance does not include a deduction in the amount of $5,222 attributable to stock options and restricted stock until such time as the Company recognizes the deferred tax asset associated with such deduction. The Company's utilization of NOLs is subject to an annual limitation imposed by Section 382 of the Internal Revenue Code, which may limit our ability to utilize all of the existing NOLs before the expiration dates. As of December 31, 2015, certain international subsidiaries had NOLs for local tax purposes of $100,978. With the exception of $95,908 of NOLs with an indefinite carry forward period as of December 31, 2015, these losses will expire at various dates through 2035, with $112 scheduled to expire during 2016. 

ASC 740-10-30-5 requires that a valuation allowance be established when it is more likely than not that all or a portion of a deferred tax asset will not be realized. In making this assessment, management considers the level of historical taxable income, scheduled reversals of deferred tax liabilities, tax planning strategies, and projected future taxable income. As of December 31, 2015, $150,832 of the valuation allowance relates to the deferred tax asset for NOLs, $125,785 of which is U.S. Federal and state, and $25,047 of which is foreign, that management has determined will more likely than not expire prior to realization. The remaining valuation allowance of $8,466 relates to deferred tax assets on U.S. and foreign temporary differences that management estimates will not be realized due to the Company's U.S. and foreign tax losses.

Uncertain Tax Positions

As of December 31, 2015 and 2014, the Company's unrecognized tax benefits, including interest and penalties, which would lower the Company’s annual effective income tax rate if recognized in the future, were as follows:

	As of December 31,
	2015		2014
Gross unrecognized tax benefits excluding interest and penalties	$	2,190	$	2,634
Less: amount presented as a reduction to a deferred tax asset	447		791
Unrecognized tax benefits, excluding interest and penalties	$	1,743	$	1,843
Accrued interest and penalties	536		554
Total unrecognized tax benefits that would impact the effective tax rate	$	2,279	$	2,397

The following table shows a reconciliation of the beginning and ending amounts of unrecognized tax benefits, exclusive of interest and penalties:

Balance at January 1, 2015	$	2,634
Additions based on tax positions related to the current year	148
Additions for tax positions of prior years	—
Reductions for tax positions of prior years	—
Settlements	—
Lapse of statute of limitations	(385		)
Currency Translation	(207		)
Balance at December 31, 2015	$	2,190

Estimated interest and penalties classified as part of the provision for income taxes in the Company’s Consolidated Statements of Operations for the years ended December 31, 2015, 2014 and 2013 were as follows:

	Year ended December 31,
	2015		2014			2013
Expense for (benefit of) estimated interest and penalties related to unrecognized tax benefits	$	50	$	(150	)	$	108

Based on information available as of December 31, 2015, it is reasonably possible that the total amount of unrecognized tax benefits could decrease in the range of $200 to $400 over the next 12 months as a result of projected resolutions of global tax examinations and controversies and potential lapses of the applicable statutes of limitations.

In many cases, the Company’s unrecognized tax benefits are related to tax years that remain subject to examination by the relevant tax authorities. Tax years with NOLs remain open until such losses expire or the statutes of limitations for those years when the NOLs are used or expire. As of December 31, 2015, the Company's open tax years remain subject to examination by the relevant tax authorities and currently under income tax examination were principally as follows:

	Year
Earliest tax years remain subject to examination by the relevant tax authorities:
U.S. Federal	2012
Other U.S. state and local jurisdictions	2011
U.K.	2014
Australia	2011
Majority of other foreign jurisdictions	2010

The Company believes that its tax reserves are adequate for all years subject to examination above.

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EARNINGS (LOSS) PER SHARE

12 Months Ended

Dec. 31, 2015

Earnings Per Share [Abstract]

EARNINGS (LOSS) PER SHARE

EARNINGS (LOSS) PER SHARE

A reconciliation of the numerators and denominators of the basic and diluted earnings (loss) per share calculations were as follows:

	Year Ended
	December 31,
	2015		2014			2013
Earnings (loss) per share ("EPS"):
EPS - basic and diluted
Income (loss) from continuing operations	$	0.05	$	(0.48	)	$	(0.93	)
Income (loss) from discontinued operations	0.02		0.08			(0.01		)
Net income (loss)	$	0.07	$	(0.40	)	$	(0.94	)
EPS numerator - basic and diluted:
Income (loss) from continuing operations	$	1,607	$	(15,786	)	$	(30,211	)
Income (loss) from discontinued operations, net of income taxes	722		2,592			(184		)
Net income (loss)	$	2,329	$	(13,194	)	$	(30,395	)
EPS denominator (in thousands):
Weighted average common stock outstanding - basic	33,869		32,843			32,493
Common stock equivalents: stock options and other stock-based awards (a)	215		—			—
Weighted average number of common stock outstanding - diluted	34,084		32,843			32,493

(a) For the periods in which net losses are presented, the diluted weighted average number of shares of common stock outstanding did not differ from the basic weighted average number of shares of common stock outstanding because the effects of any potential common stock equivalents (see Note 6 for further details on outstanding stock options, unvested restricted stock units and unvested restricted stock) were anti-dilutive and therefore not included in the calculation of the denominator of dilutive earnings per share.

The weighted average number of shares outstanding used in the computation of diluted net income (loss) per share for the years ended December 31, 2015, 2014 and 2013 did not include the effect of the following potentially outstanding shares of common stock because the effect would have been anti-dilutive or market conditions have not been achieved:

	Year Ended
	December 31,
	2015	2014	2013
Unvested restricted stock	350,000	803,999	997,802
Unvested restricted stock units	—	119,940	115,869
Stock options	206,000	756,800	800,350
Total	556,000	1,680,739	1,914,021

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RESTRICTED CASH

12 Months Ended

Dec. 31, 2015

Restricted Cash and Investments [Abstract]

RESTRICTED CASH

RESTRICTED CASH

A summary of the Company’s restricted cash included in the accompanying Consolidated Balance Sheets as of December 31, 2015 and 2014 was as follows:

	As of December 31,
	2015		2014
Included under the caption "Other assets":
Collateral accounts	$	229	$	618
Rental deposits	480		802
Total amount under the caption "Other assets":	$	709	$	1,420
Included under the caption "Prepaid and other":
Client guarantees	$	118	$	52
Other	110		123
Total amount under the caption "Prepaid and other"	$	228	$	175
Total restricted cash	$	937	$	1,595

Collateral accounts primarily include deposits held under a collateral trust agreement, which supports the Company’s workers’ compensation policy. The rental deposits with banks include amounts held as guarantees from subtenants in the U.K. Client guarantees were held in banks in Belgium as deposits for various client projects. Other primarily includes bank guarantee for licensing in Switzerland.

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PROPERTY AND EQUIPMENT, NET

12 Months Ended

Dec. 31, 2015

Property, Plant and Equipment, Net [Abstract]

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET

As of December 31, 2015 and 2014, property and equipment, net were as follows:

	As of December 31,
	2015		2014
Computer equipment	$	5,911	$	8,806
Furniture and equipment	2,668		5,352
Capitalized software costs	17,946		25,228
Leasehold and building improvements	15,522		21,368
	42,047		60,754
Less: accumulated depreciation and amortization	34,119		50,914
Property and equipment, net	$	7,928	$	9,840

The Company had expenditures of approximately $513 and $1,006 for acquired property and equipment, mainly consisting of software development, fixtures, computer equipment and leasehold improvements, which had not been placed in service as of December 31, 2015 and 2014, respectively. Depreciation expense is not recorded for such assets until they are placed in service.

Impairment of Long-Lived Assets

During the fourth quarter of 2015, the Company experienced continued declines in the operating results of certain markets. These events were deemed to be triggering events that required the Company to perform an impairment assessment with respect to long-lived assets, primarily property and equipment. With respect to these long-lived assets, the Company estimated future cash flows over their expected life, and determined whether, on an undiscounted basis, the expected cash flows exceeded their carrying value. When the assets' carrying amount exceeds their fair value, an impairment charge is recognized in the amount by which the carrying amount exceeds the fair value of the assets. The fair values of long-lived assets are based on the Company's own judgments about the assumptions that market participants would use in pricing the asset and on observable market data, when available. These measurements are classified as Level 3 within the fair value hierarchy. The impairment assessment indicated the Company's long-lived assets were not impaired.

Non-Cash Capital Expenditures

The Company has acquired certain computer equipment under capital lease agreements. The current portion of the capital lease obligations are included under the caption “Accrued expenses and other current liabilities” in the Consolidated Balance Sheets and the non-current portion of the capital lease obligations are included under the caption “Other non-current liabilities” in the Consolidated Balance Sheets as of December 31, 2015 and 2014. A summary of the Company’s equipment acquired under capital lease agreements was as follows:

	As of December 31,
	2015		2014
Capital lease obligation, current	$	62	$	77
Capital lease obligation, non-current	$	229	$	348

The Company acquired $0 and $557 of property and equipment under capital lease agreements for the years ended December 31, 2015 and 2014, respectively. Capital expenditures for the year ended December 31, 2014 included $1,221 of landlord-funded tenant improvements for the Company's leased properties in Australia.

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GOODWILL

12 Months Ended

Dec. 31, 2015

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL

GOODWILL

The following is a summary of the changes in the carrying value of the Company’s goodwill, which was included under the caption of Other Assets in the accompanying Condensed Consolidated Balance Sheets, for the years ended December 31, 2015 and 2014. The goodwill is related to the Company’s acquisition of the businesses of Tong Zhi (Beijing) Consulting Service Ltd and Guangzhou Dong Li Consulting Service Ltd.

	Carrying Value
	2015			2014
Goodwill, January 1,	$	2,029		$	2,078
Currency translation	(91		)	(49		)
Goodwill, December 31,	$	1,938		$	2,029

On October 1, 2015 and 2014, the Company applied ASU 2011-08, “Testing Goodwill for Impairment” and performed quantitative and qualitative assessments, respectively, to determine whether it was more likely than not that the fair value of its China reporting unit was less than its carrying value. At the conclusion of its assessment, the Company determined the fair value of the reporting unit substantially exceeds its carrying value. As such, the Company determined that no impairment of goodwill had taken place. During the fourth quarter of 2015, the Company performed additional assessment with respect to goodwill and noted no negative triggering events. At the conclusion of its assessment, the Company determined that no impairment of goodwill existed in its China reporting unit as of December 31, 2015.

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ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

12 Months Ended

Dec. 31, 2015

Payables and Accruals [Abstract]

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

As of December 31, 2015 and 2014, the Company's accrued expenses and other current liabilities consisted of the following:

	December 31,
	2015		2014
Salaries, commissions and benefits	$	23,684	$	34,390
Sales, use and income taxes	6,096		8,492
Fees for professional services	1,760		1,912
Rent	1,218		1,519
Deferred revenue	1,722		1,167
Other accruals	5,864		6,585
Total accrued expenses and other liabilities	$	40,344	$	54,065

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BUSINESS REORGANIZATION EXPENSES

12 Months Ended

Dec. 31, 2015

Restructuring and Related Activities [Abstract]

BUSINESS REORGANIZATION EXPENSES

NOTE 13 – BUSINESS REORGANIZATION EXPENSES

The Company initiated and executed certain strategic actions requiring business reorganization expenses ("2015 Exit Plan").Business exit costs associated with the 2015 Exit Plan primarily consisted of employee termination benefits, lease termination payments and costs for elimination of contracts for certain discontinued services and locations.

The Board previously approved other reorganization plans through 2014 (“Previous Plans”) to streamline the Company’s support operations and included actions to reduce support functions to match them to the scale of the business, to exit underutilized properties and to eliminate contracts for certain discontinued services. These actions resulted in costs for lease termination payments, employee termination benefits and contract cancellations.

For the year ended December 31,2015, restructuring charges associated with these initiatives primarily included employee separation costs for 63 positions in Europe and the Americas and lease termination payments for rationalized offices in the U.S. and Europe under the 2015 Exit Plan and Previous Plans.

Business reorganization expenses from continuing operations for the years ended December 31, 2015, 2014 and 2013 for the 2015 Exit Plan and the Previous Plans, collectively, were as follows:   

	Year Ended December 31,
	2015		2014		2013
Business reorganization expenses from continuing operations
Previous Plans	$	3,768	$	3,789	$	5,440
2015 Plan	2,060		—		—
Total business reorganization expenses from continuing operations	$	5,828	$	3,789	$	5,440

The following table contains amounts for Changes in Estimate, Additional Charges, and Payments related to prior restructuring plans that were incurred or recovered during the year ended December 31,2015. The amounts for Changes in Estimate and Additional Charges are classified as business reorganization expenses in the Company’s Consolidated Statements of Operations. Amounts in the “Payments” column represent primarily the cash payments associated with the reorganization plans. Changes in the accrued business reorganization expenses for the year ended December 31,2015 were as follows:

	December 31, 2014		Changes in Estimate			Additional Charges		Payments			December 31, 2015
Lease termination payments	$	1,992	$	790		$	1,877	$	(1,689	)	$	2,970
Employee termination benefits	1,772		(48		)	2,157		(2,695		)	1,186
Other associated costs	—		147			905		(844		)	208
Total	$	3,764	$	889		$	4,939	$	(5,228	)	$	4,364

Lease Termination Payments

The business reorganization expenses incurred for lease termination for the years ended December 31, 2015, 2014 and 2013 by segment were as follows:

Lease termination payments for the year ended December 31,	Hudson			Hudson		Hudson
	Americas			Asia Pacific		Europe		Corporate		Total
2015	$	503		$	625	$	1,358	$	181	$	2,667
2014	$	91		$	771	$	40	$	—	$	902
2013	$	(22	)	$	445	$	713	$	—	$	1,136

Employee Termination Benefits

The business reorganization expenses incurred for employee termination benefits for the years ended December 31, 2015, 2014 and 2013 by segment were as follows:

Employee termination benefits for the year ended December 31,	Hudson		Hudson			Hudson
	Americas		Asia Pacific			Europe		Corporate		Total
2015	$	350	$	(2	)	$	792	$	969	$	2,109
2014	$	3	$	510		$	1,285	$	967	$	2,765
2013	$	470	$	505		$	2,120	$	790	$	3,885

Other Associated Costs

Other associated business reorganization expenses incurred for contract cancellation costs and other professional fees for the years ended December 31, 2015, 2014 and 2013 by segment were as follows:

Other Associated Costs for the year ended December 31,	Hudson		Hudson		Hudson
	Americas		Asia Pacific		Europe		Corporate		Total
2015	$	255	$	47	$	733	$	17	$	1,052
2014	$	—	$	40	$	82	$	—	$	122
2013	$	—	$	37	$	381	$	—	$	418

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COMMITMENTS AND CONTINGENCIES

12 Months Ended

Dec. 31, 2015

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES

Leases

The Company leases facilities and equipment under operating leases that expire at various dates through 2027. Some of the operating leases provide for increasing rents over the term of the lease. Total rent expense under these leases is recognized ratably over the lease terms. As of December 31, 2015, future minimum lease commitments under non-cancelable operating leases, which will be expensed as primarily in office and general expenses, were as follows:

2016	$	17,476
2017	13,717
2018	12,150
2019	8,940
2020	5,443
Thereafter	2,584
	$	60,310

Rent and related expenses for operating leases of facilities and equipment recorded under the caption “Office and general” in the accompanying Consolidated Statements of Operations were $11,091, $14,834, and $16,801 for the years ended December 31, 2015, 2014 and 2013, respectively. Future minimum lease commitments have not been offset by expected future minimum sublease rental income of $5,506, due in the future through 2020 under subleases with third parties. Commitments and sublease rentals based in currencies other than U.S. dollars were translated using exchange rates as of December 31, 2015.

Asset Retirement Obligations

The Company has certain asset retirement obligations that are primarily the result of legal obligations for the removal of leasehold improvements and restoration of premises to their original condition upon termination of leases. The current portion of asset retirement obligations are included under the caption “Accrued expenses and other current liabilities” in the Consolidated Balance Sheets. The non-current portion of asset retirement obligations are included under the caption “Other non-current liabilities” in the Consolidated Balance Sheets. The Company’s asset retirement obligations that are included in the Consolidated Balance Sheets as of December 31, 2015 and 2014 were as follows:

	As of December 31,
	2015		2014
Current portion of asset retirement obligations	$	142	$	25
Non-current portion of asset retirement obligations	1,820		2,436
Total asset retirement obligations	$	1,962	$	2,461

Consulting, Employment and Non-compete Agreements

The Company has entered into various consulting, and employment agreements with certain key members of management. These agreements generally (i) are one year in length, (ii) contain restrictive covenants, (iii) under certain circumstances, provide for compensation and subject to providing the Company with a release, severance payments, and (iv) are automatically renewed annually unless either party gives sufficient notice of termination.

Litigation and Complaints

The Company is subject, from time to time, to various claims, lawsuits, contracts disputes and other complaints from, for example, clients, candidates, suppliers, landlords for both leased and subleased properties, former and current employees, and regulators or tax authorities arising in the ordinary course of business. The Company routinely monitors claims such as these, and records provisions for losses when the claim becomes probable and the amount due is estimable. Although the outcome of these claims cannot be determined, the Company believes that the final resolution of these matters will not have a material adverse effect on the Company’s financial condition, results of operations or liquidity.

For matters that have reached the threshold of probable and estimable, the Company has established reserves for legal, regulatory and other contingent liabilities. The Company’s reserves were $109 and $376 as of December 31, 2015 and 2014, respectively.

Potential Costs Associated with Termination

The Company has incurred compensation and benefits obligations to its former Chairman and Chief Executive Officer, Manuel Marquez, under his employment agreement in connection with the Company providing Mr. Marquez notice of non-renewal of his employment agreement, which is treated as a termination of his employment without cause. The Company has accrued $665 as of December 31, 2015 in connection with compensation and benefits Mr. Marquez is entitled to upon a termination without cause. Mr. Marquez does not agree with this treatment of compensation and benefits under his employment agreement and, on August 13, 2015, filed an arbitration claim against the Company for additional amounts of up to approximately $2,000. The Company does not agree with Mr. Marquez’s interpretation of the employment agreement and intends to vigorously defend against such claim for additional amounts.

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CREDIT AGREEMENTS

12 Months Ended

Dec. 31, 2015

Debt Disclosure [Abstract]

CREDIT AGREEMENTS

CREDIT AGREEMENTS

Receivables Finance Agreement with Lloyds Bank Commercial Finance Limited and Lloyds Bank PLC

On August 1, 2014, the Company’s U.K. subsidiary (“U.K. Borrower”) entered into a receivables finance agreement for an asset-based lending funding facility (the “Lloyds Agreement”) with Lloyds Bank PLC and Lloyds Bank Commercial Finance Limited (together, “Lloyds”). The Lloyds Agreement provides the U.K. Borrower with the ability to borrow up to $22,104 (£15,000). Extensions of credit are based on a percentage of the eligible accounts receivable less required reserves from the Company's U.K. operations. The initial term is two years with renewal periods every three months thereafter. Borrowings under this facility are secured by substantially all of the assets of the U.K. Borrower. The credit facility under the Lloyds Agreement contains two tranches. The first tranche is a revolving facility based on the billed temporary contracting and permanent recruitment activities in the U.K. operation ("Lloyds Tranche A"). The borrowing limit of Lloyds Tranche A is $17,683 (£12,000) based on 83% of eligible billed temporary contracting and permanent recruitment receivables. The second tranche is a revolving facility that is based on the unbilled work-in-progress (as defined under the receivables finance agreement) activities in the U.K. operation ("Lloyds Tranche B"). The borrowing limit of Lloyds Tranche B is $4,421 (£3,000) based on 75% of eligible work-in-progress from temporary contracting and 25% of eligible work-in-progress from the permanent recruitment. For both tranches, borrowings may be made with an interest rate based on a base rate as determined by Lloyds Bank PLC, based on the Bank of England base rate, plus 1.75%.

The Lloyds Agreement contains various restrictions and covenants including (1) that true credit note dilution may not exceed 5%, measured at audit on a regular basis; (2) debt turn may not exceed 55 days over a three month rolling period; (3) dividends by the U.K. Borrower to the Company are restricted to the value of post tax profits; and (4) at the end of each month, there must be a minimum excess availability of $2,947 (£2,000).

The details of the Lloyds Agreement as of December 31, 2015 were as follows:

	December 31, 2015
Borrowing capacity	$	7,202
Less: outstanding borrowing	—
Additional borrowing availability	$	7,202
Interest rates on outstanding borrowing	2.25		%

The Company was in compliance with all financial covenants under the Lloyds Agreement as of December 31, 2015.

Loan and Security Agreement with Siena Lending Group LLC

Upon the sale of US IT business, the Company exercised its right to terminate its loan and security agreement with Siena Lending Group LLC ("Siena"). The Company paid Siena a termination fee of $161 recognized as a reduction to the gain on sale of the US IT business and $417 of cash to secure an outstanding letter of credit for a real estate lease. Siena will return the restricted cash to the Company once the outstanding letter of credit is returned to Siena.

Facility Agreement with National Australia Bank Limited

On October 30, 2015, Hudson Global Resources (Aust) Pty Limited (“Hudson Australia”) and Hudson Global Resources (NZ) Limited (“Hudson New Zealand”), both subsidiaries of Hudson Global, Inc., entered into a Finance Agreement, dated as of October 27, 2015 (the “Finance Agreement”), with National Australia Bank Limited (“NAB”), a NAB Corporate Receivables Facility Agreement, dated as of October 27, 2015 (the “Australian Receivables Agreement”), with NAB and a BNZ Corporate Receivables Facility Agreement, dated as of October 27, 2015 (the “New Zealand Receivables Agreement”), with Bank of New Zealand (“BNZ”).

The Finance Agreement provides a bank guarantee facility of up to $2,186 (AUD3,000) for Hudson Australia and Hudson New Zealand. The Finance Agreement matures and becomes due and payable on October 27, 2018. A fee equal to 1.5% per annum will be charged on each bank guarantee issued under the Finance Agreement. The Finance Agreement bears a fee, payable semiannually in arrears, equal to 0.3% per annum of NAB’s commitment under the Finance Agreement.

The Australian Receivables Agreement provides a receivables facility of up to $18,218 (AUD25,000) for Hudson Australia, which is based on an agreed percentage of eligible accounts receivable, and of which up to $2,915 (AUD4,000) may be used to support the working capital requirements of operations in China, Hong Kong and Singapore. The Australian Receivables Agreement does not have a stated maturity date and can be terminated by Hudson Australia or NAB upon 90 days written notice. Borrowings under the Australian Receivables Agreement may be made with an interest rate based on a market rate plus a margin of 1.5% per annum. The Australian Receivable Agreement bears a fee, payable monthly in advance, equal to $5 (AUD6) per month.

The New Zealand Receivables Agreement provides a receivables facility of up to $3,417 (NZD5,000) for Hudson New Zealand, which is based on an agreed percentage of eligible accounts receivable. The New Zealand Receivables Agreement does not have a stated maturity date and can be terminated by Hudson New Zealand or BNZ upon 90 days written notice. Borrowings under the New Zealand Receivables Agreement may be made with an interest rate based on a market rate. The New Zealand Receivables Agreement bears a fee, payable monthly in advance, equal to $1 (NZD1) per month.

The details of the NAB Finance Agreement as of December 31, 2015 were as follows:

	December 31, 2015
Finance Agreement:
Borrowing capacity	$	2,186
Less: outstanding borrowing	—
Additional borrowing availability	$	2,186
Interest rates on outstanding borrowing	2.10		%
Australian Receivables Agreement:
Borrowing capacity	$	12,755
Less: outstanding borrowing	(2,368		)
Additional borrowing availability	$	10,387
Interest rates on outstanding borrowing	3.60		%
New Zealand Receivables Agreement:
Borrowing capacity	$	1,688
Less: outstanding borrowing	—
Additional borrowing availability	$	1,688
Interest rates on outstanding borrowing	4.88		%

Amounts owing under the Finance Agreement, the Australian Receivables Agreement and the New Zealand Receivables Agreement are secured by substantially all of the assets of Hudson Australia and Hudson New Zealand. Each of the Finance Agreement, the Australian Receivables Agreement and the New Zealand Receivables Agreement contains various restrictions and covenants applicable to the Obligors, including: a requirement that the Obligors maintain (1) a minimum Fixed Charge Coverage Ratio (as defined in the NAB Facility Agreement) of 1.50x as of the last day of each calendar quarter; and (2) a minimum Receivables Ratio (as defined by the NAB Facility Agreement) of 1.20x.

The Company was in compliance with all financial covenants under the NAB Facility Agreement as of December 31, 2015.

Credit Agreement with Westpac Banking Corporation 

Upon entering into the Finance agreement with NAB on October 30, 2015, the Company exercised its right to terminate its credit agreement with WestPac Banking Corp ("Westpac"). As of December 31, 2015 the only remaining obligation under the Westpac credit agreement was $1,765 of financial guarantees. The outstanding financial guarantees will be transferred to the NAB Finance Agreement in 2016.

Other Credit Agreements

The Company also has lending arrangements with local banks through its subsidiaries in Belgium and Singapore. The Belgium subsidiary had a $1,086 (€1,000) overdraft facility as of December 31, 2015. Borrowings under the Belgium lending arrangement may be made using an interest rate based on the one month EURIBOR plus a margin, and the interest rate under each of these arrangements was 2.75% as of December 31, 2015. The lending arrangement in Belgium has no expiration date and can be terminated with a 15-day notice period. In Singapore, the Company’s subsidiary can borrow up to $141 (SGD200) for working capital purposes. Interest on borrowings under this overdraft facility is based on the Singapore Prime Rate plus a margin of 1.75%, which was 6.0% on December 31, 2015. The Singapore overdraft facility expires annually each August but can be renewed for one year periods at that time. The outstanding borrowings under the Belgium and Singapore lending agreements were $0 as of December 31, 2015.

The average monthly outstanding borrowings for the credit agreements above was $3,989 for the year ended December 31,2015. The weighted average interest rate on all outstanding borrowings for the year ended December 31, 2015 was 3.42%.  

The Company continues to use the aforementioned credit to support its ongoing global working capital requirements, capital expenditures and other corporate purposes and to support letters of credit. Letters of credit and bank guarantees are used primarily to support office leases.

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STOCKHOLDERS' EQUITY

12 Months Ended

Dec. 31, 2015

Stockholders' Equity Attributable to Parent [Abstract]

Stockholders' Equity

STOCKHOLDERS' EQUITY

On July 30, 2015, the Company announced that its Board of Directors authorized the repurchase of up to $10,000 of the Company's common stock. The Company intends to make purchases from time to time as market conditions warrant. This authorization does not expire. Through December 31, 2015, the Company had repurchased 527,634 shares in the open market for a total cost of $1,386.

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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

12 Months Ended

Dec. 31, 2015

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) [Abstract]

Comprehensive Income (Loss) Note [Text Block]

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

Accumulated other comprehensive income (loss), net of tax, consisted of the following:

	December 31,
	2015		2014
Foreign currency translation adjustments	$	10,159	$	13,485
Pension plan obligations	133		128
Accumulated other comprehensive income (loss)	$	10,292	$	13,613

As a result of the sale of the Netherlands business and substantially complete liquidation of certain foreign owned entities, the net foreign currency translation loss transferred from accumulated other comprehensive income and included in determining net income (loss) was $450 for year ended December 31, 2015. No such adjustment was recorded in the prior year. See Note 3 and 4 regarding the substantially complete liquidation of certain foreign owned entities and the sale of the Netherlands business.

For the years ended December 31, 2015 and 2014, the amounts of accumulated other comprehensive income (loss), which primarily pertained to pension plan obligations, were $19 and $0, respectively, and reclassified to the Consolidated Statement of Operations under the caption "Salaries and related" expenses.

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SHELF REGISTRATION AND STOCKHOLDER RIGHTS PLAN

12 Months Ended

Dec. 31, 2015

Shelf Registrations Disclosure [Abstract]

SHELF REGISTRATION AND STOCKHOLDER RIGHTS PLAN

SHELF REGISTRATION AND STOCKHOLDER RIGHTS PLAN

Acquisition Shelf Registration Statement

The Company has a shelf registration on file with the SEC to enable it to issue up to 1,350,000 shares of its common stock from time to time in connection with acquisitions of businesses, assets or securities of other companies, whether by purchase, merger or any other form of acquisition or business combination. If any shares are issued using this shelf registration, the Company will not receive any proceeds from these offerings other than the assets, businesses or securities acquired. As of December 31, 2015, all of the 1,350,000 shares were available for issuance.

Stockholder Rights Plan

On February 5, 2005, the Board adopted a Rights Agreement between the Company and a rights agent (the "2005 Rights Agreement") and declared a dividend of one preferred share purchase right (a “Right”) for each outstanding share of common stock of the Company. The dividend was paid upon the close of business on February 28, 2005 to the stockholders of record on that date. Each Right entitles the registered holder to purchase from the Company one one-hundredth of a share of Series A Junior Participating Preferred Stock, par value $0.001 (“Preferred Shares”), of the Company, at a price of $8.50 per one one-hundredth of a Preferred Share, subject to adjustment. On January 15, 2015, the Board approved an amendment and restatement of the 2005 Rights Agreement by adopting an Amended and Restated Rights Agreement (the “Rights Agreement”) between the Company and a rights agent. The Board adopted the Rights Agreement in an effort to protect stockholder value by attempting to diminish the risk that the Company’s ability to use its net operating losses (“NOLs”) to reduce potential future federal income tax obligations may become substantially limited. If any person becomes a 4.99% or more stockholder of the Company, then each Right (subject to certain limitations) will entitle its holder to purchase, at the Right's then current exercise price, a number of shares of common stock of the Company or of the acquirer having a market value at the time of twice the Right's per share exercise price. The Company's Board of Directors may redeem the Rights for $0.001 per Right at any time prior to the time when the Rights become exercisable. The Rights will expire on the earliest of (i) January 15, 2018, (ii) the time at which the Rights are redeemed as described above, (iii) the time at which the Rights are exchanged as described in the Rights Agreement, (iv) the repeal of Section 382 of the Internal Revenue Code if the Board determines that the Rights Agreement is no longer necessary for the preservation of the Company’s NOLs, and (v) the beginning of a taxable year of the Company to which the Board determines that no NOLs may be carried forward.

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SEGMENT AND GEOGRAPHIC DATA

12 Months Ended

Dec. 31, 2015

Segment Reporting [Abstract]

SEGMENT AND GEOGRAPHIC DATA

SEGMENT AND GEOGRAPHIC DATA

Segment Reporting

The Company operates in three reportable segments: the Hudson regional businesses of Hudson Americas, Hudson Asia Pacific, and Hudson Europe. Corporate expenses are reported separately from the three reportable segments and pertain to certain functions, such as executive management, corporate governance, marketing, human resources, accounting, administration, tax and treasury, and have been allocated to the reportable segments to the extent which the costs are attributable to the reportable segments. Segment information is presented in accordance with ASC 280, “Segments Reporting.” This standard is based on a management approach that requires segmentation based upon the Company’s internal organization and disclosure of revenue and certain expenses based upon internal accounting methods. The Company’s financial reporting systems present various data for management to run the business, including internal profit and loss statements prepared on a basis not consistent with U.S. GAAP. Accounts receivable, net and long-lived assets are the only significant assets separated by segment for internal reporting purposes.

	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Inter- segment elimination			Total
For the Year Ended December 31, 2015
Revenue, from external customers	$	28,627		$	219,391		$	215,179		$	—		$	—		$	463,197
Inter-segment revenue	41			—			498			—			(539		)	—
Total revenue	$	28,668		$	219,391		$	215,677		$	—		$	(539	)	$	463,197
Gross margin, from external customers	$	16,111		$	89,682		$	81,917		$	—		$	—		$	187,710
Inter-segment gross margin	25			(477		)	451			—			1			—
Total gross margin	$	16,136		$	89,205		$	82,368		$	—		$	1		$	187,710
Gain (loss) on sale and exit of businesses	$	15,918		$	—		$	3,919		$	—		$	—		$	19,837
Business reorganization expenses (recovery)	$	1,108		$	669		$	2,883		$	1,168		$	—		$	5,828
Impairment of long-lived assets	$	—		$	—		$	—		$	—		$	—		$	—
EBITDA (loss) (a)	$	13,354		$	2,851		$	(207	)	$	(9,178	)	$	—		$	6,820
Depreciation and amortization	604			1,951			802			488			—			3,845
Intercompany interest income (expense), net	—			—			(526		)	526			—			—
Interest income (expense), net	(342		)	(276		)	(94		)	(10		)	—			(722		)
Income (loss) from continuing operations before income taxes	$	12,408		$	624		$	(1,629	)	$	(9,150	)	$	—		$	2,253
Provision for (benefit from) income taxes	$	58		$	776		$	(176	)	$	(12	)	$	—		$	646
As of December 31, 2015
Accounts receivable, net	$	3,155		$	29,824		$	29,441		$	—		$	—		$	62,420
Long-lived assets, net of accumulated depreciation and amortization	$	36		$	7,382		$	1,859		$	674		$	—		$	9,951
Total assets	$	7,766		$	49,246		$	53,557		$	14,380		$	—		$	124,949

	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Inter- segment elimination			Total
For the Year Ended December 31, 2014
Revenue, from external customers	$	50,146		$	246,873		$	284,173		$	—		$	—		$	581,192
Inter-segment revenue	60			—			198			—			(258		)	—
Total revenue	$	50,206		$	246,873		$	284,371		$	—		$	(258	)	$	581,192
Gross margin, from external customers	$	20,757		$	93,014		$	109,074		$	—		$	—		$	222,845
Inter-segment gross margin	35			(143		)	108			—			—			—
Total gross margin	$	20,792		$	92,871		$	109,182		$	—		$	—		$	222,845
Gain (loss) on sale and exit of businesses	$	—		$	—		$	—		$	—		$	—		$	—
Business reorganization expenses (recovery)	$	94		$	1,322		$	1,407		$	966		$	—		$	3,789
Impairment of long-lived assets	$	—		$	314		$	348		$	—		$	—		$	662
EBITDA (loss) (a)	$	117		$	(890	)	$	(1,187	)	$	(9,765	)	$	—		$	(11,725	)
Depreciation and amortization	485			3,287			1,247			540			—			5,559
Intercompany interest income (expense), net	—			—			(439		)	439			—			—
Interest income (expense), net	(90		)	(199		)	(37		)	(335		)	—			(661		)
Income (loss) from continuing operations before income taxes	$	(458	)	$	(4,376	)	$	(2,910	)	$	(10,201	)	$	—		$	(17,945	)
Provision for (benefit from) income taxes	(2,201		)	11			35			(4		)				(2,159		)
As of December 31, 2014
Accounts receivable, net	$	6,695		$	26,745		$	40,639		$	—		$	—		$	74,079
Long-lived assets, net of accumulated depreciation and amortization	$	860		$	8,227		$	2,171		$	584		$	—		$	11,842
Total assets	$	10,553		$	54,141		$	65,105		$	9,873		$	—		$	139,672

	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Inter- segment elimination			Total
For the Year Ended December 31, 2013
Revenue, from external customers	$	51,857		$	232,748		$	277,967		$	—		$	—		$	562,572
Inter-segment revenue	(2		)	—			107			—			(105		)	—
Total revenue	$	51,855		$	232,748		$	278,074		$	—		$	(105	)	$	562,572
Gross margin, from external customers	$	18,692		$	87,162		$	103,575		$	—		$	—		$	209,429
Inter-segment gross margin	(4		)	(71		)	87			—			(12		)	—
Total gross margin	$	18,688		$	87,091		$	103,662		$	—		$	(12	)	$	209,429
Gain (loss) on sale and exit of businesses	$	—		$	—		$	—		$	—		$	—		$	—
Business reorganization expenses (recovery)	$	448		$	989		$	3,214		$	789		$	—		$	5,440
Impairment of long-lived assets	$	—		$	257		$	1,079		$	—		$	—		$	1,336
EBITDA (loss) (a)	$	(717	)	$	(3,227	)	$	(9,197	)	$	(7,330	)	$	—		$	(20,471	)
Depreciation and amortization	494			3,192			1,592			644			—			5,922
Intercompany interest income (expense), net	—			(1,254		)	(532		)	1,784			2			—
Interest income (expense), net	16			(183		)	27			(414		)	—			(554		)
Income (loss) from continuing operations before income taxes	$	(1,195	)	$	(7,856	)	$	(11,294	)	$	(6,604	)	$	2		$	(26,947	)
Provision for (benefit from) income taxes	$	61		$	3,489		$	(415	)	$	129		$	—		$	3,264
As of December 31, 2013
Accounts receivable, net	$	5,923		$	24,647		$	45,897		$	—		$	—		$	76,467
Long-lived assets, net of accumulated depreciation and amortization	$	604		$	9,179		$	3,494		$	763		$	—		$	14,040
Total assets	$	18,338		$	55,234		$	74,877		$	10,380		$	—		$	158,829

(a) SEC Regulation S-K 229.10(e)1(ii)(A) defines EBITDA as earnings before interest, taxes, depreciation and amortization. EBITDA is presented to provide additional information to investors about the Company's operations on a basis consistent with the measures that the Company uses to manage its operations and evaluate its performance. Management also uses this measurement to evaluate working capital requirements. EBITDA should not be considered in isolation or as a substitute for operating income and net income prepared in accordance with U.S. GAAP or as a measure of the Company's profitability.

Geographic Data Reporting

A summary of revenues for the years ended December 31, 2015, 2014 and 2013 and long-lived assets and net assets by geographic area as of December 31, 2015, 2014 and 2013 were as follows: 

Information by geographic region	United Kingdom		Australia		United States		Continental Europe		Other Asia Pacific		Other Americas			Total
For the Year Ended December 31, 2015
Revenue (a)	$	154,931	$	159,539	$	27,965	$	60,248	$	59,852	$	662		$	463,197
For the Year Ended December 31, 2014
Revenue (a)	$	181,155	$	184,853	$	49,375	$	103,018	$	62,020	$	771		$	581,192
For the Year Ended December 31, 2013
Revenue (a)	$	180,084	$	169,998	$	50,859	$	97,883	$	62,750	$	998		$	562,572
As of December 31, 2015
Long-lived assets, net (b)	$	1,707	$	4,115	$	718	$	144	$	3,267	$	—		$	9,951
Net assets	$	17,371	$	9,920	$	13,467	$	7,176	$	13,261	$	(15	)	$	61,180
As of December 31, 2014
Long-lived assets, net (b)	$	1,834	$	5,404	$	1,429	$	330	$	2,822	$	23		$	11,842
Net assets	$	18,894	$	13,913	$	7,255	$	9,366	$	9,772	$	57		$	59,257
As of December 31, 2013
Long-lived assets, net (b)	$	2,891	$	5,838	$	1,337	$	594	$	3,341	$	39		$	14,040
Net assets	$	21,479	$	18,938	$	15,819	$	7,169	$	10,791	$	189		$	74,385

(a) Revenue by geographic region disclosed above is net of any inter-segment revenue and, therefore, represents only revenue from external customers according to the location of the operating subsidiary.

(b) Comprised of property and equipment and goodwill, net of accumulated depreciation and amortization. Corporate assets are included in the United States.

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SELECTED QUARTERLY FINANCIAL DATA (unaudited)

12 Months Ended

Dec. 31, 2015

Selected Quarterly Financial Information [Abstract]

SELECTED QUARTERLY FINANCIAL DATA (unaudited)

SELECTED QUARTERLY FINANCIAL DATA (unaudited)

	For The Year Ended December 31, 2015
	First quarter			Second  quarter			Third quarter			Fourth  quarter
Revenue	$	124,317		$	122,743		$	110,028		$	106,109
Gross margin	$	47,904		$	50,222		$	45,145		$	44,439
Operating income (loss)	$	(6,716	)	$	13,643		$	(3,826	)	$	140
Income (loss) from continuing operations	$	(6,654	)	$	12,774		$	(2,029	)	$	(2,484	)
Income (loss) from discontinued operations	$	(184	)	$	1,103		$	(55	)	$	(142	)
Net income (loss)	$	(6,838	)	$	13,877		$	(2,084	)	$	(2,626	)
Basic and diluted earnings (loss) per share from continuing operations	$	(0.20	)	$	0.38		$	(0.06	)	$	(0.07	)
Basic and diluted earnings (loss) per share from discontinued operations	$	(0.01	)	$	0.03		$	—		$	—
Basic and diluted earnings (loss) per share	$	(0.21	)	$	0.41		$	(0.06	)	$	(0.08	)
Basic weighted average shares outstanding (in thousands)	33,053			33,525			34,687			34,274
Diluted weighted average shares outstanding (in thousands)	33,053			34,007			34,687			34,274
Common stock equivalents and outstanding stock options excluded from the calculation of diluted earnings (loss) per share (in thousands)	1,903			979			1,124			886
	For The Year Ended December 31, 2014
	First quarter			Second  quarter			Third quarter			Fourth  quarter
Revenue	$	144,167		$	151,070		$	149,278		$	136,677
Gross margin	$	54,029		$	59,871		$	55,687		$	53,258
Operating income (loss)	$	(3,374	)	$	(2,865	)	$	(5,113	)	$	(6,134	)
Income (loss) from continuing operations	$	(4,112	)	$	(3,565	)	$	(4,570	)	$	(3,539	)
Income (loss) from discontinued operations	$	(432	)	$	(809	)	$	(2,449	)	$	6,282
Net income (loss)	$	(4,544	)	$	(4,374	)	$	(7,019	)	$	2,743
Basic and diluted earnings (loss) per share from continuing operations	$	(0.13	)	$	(0.11	)	$	(0.14	)	$	(0.11	)
Basic and diluted earnings (loss) per share from discontinued operations	$	(0.01	)	$	(0.02	)	$	(0.07	)	$	0.19
Basic and diluted earnings (loss) per share	$	(0.14	)	$	(0.13	)	$	(0.21	)	$	0.08
Basic and diluted weighted average shares outstanding (in thousands)	32,641			32,752			32,910			32,995
Common stock equivalents and outstanding stock options excluded from the calculation of diluted earnings (loss) per share (in thousands)	1,274			1,207			1,176			1,681

Earnings (loss) per share calculations for each quarter include the weighted average effect for the quarter; therefore, the sum of quarterly earnings (loss) per share amounts may not equal year-to-date earnings (loss) per share amounts, which reflect the weighted average effect on a year-to-date basis.

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SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF THE REGISTRANT

12 Months Ended

Dec. 31, 2015

Condensed Financial Information of Parent Company Only Disclosure [Abstract]

Condensed Financial Information of Parent Company Only Disclosure

HUDSON GLOBAL, INC.
CONDENSED STATEMENTS OF OPERATIONS (PARENT COMPANY ONLY)
(in thousands)
	Year Ended December 31,
	2015			2014			2013
Operating expenses:
Selling, general and administrative expenses	$	13,327		$	16,948		$	15,953
Depreciation and amortization	488			541			645
Business reorganization expenses	1,168			967			790
Operating loss	(14,983		)	(18,456		)	(17,388		)
Other income (expense):
Interest, net	516			103			105
Corporate costs allocation and other, net	5,318			8,150			9,412
Income (loss) from parent before provision for income taxes	(9,149		)	(10,203		)	(7,871		)
Provision for (benefit from) income taxes for parent company	(12		)	(4		)	2
Equity in earnings (losses) of subsidiaries, net of income taxes	11,466			(2,995		)	(22,522		)
Net income (loss)	$	2,329		$	(13,194	)	$	(30,395	)
See notes to condensed financial statements.

HUDSON GLOBAL, INC.
CONDENSED BALANCE SHEETS (PARENT COMPANY ONLY)
(in thousands)
	December 31,
	2015		2014
ASSETS
Current assets:
Cash and cash equivalents	$	13,025	$	7,006
Prepaid and other	196		1,366
Total current assets	13,221		8,372
Property and equipment, net	674		584
Investment in and advances to/from subsidiaries	50,770		54,785
Other assets	485		917
Total assets	$	65,150	$	64,658
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable, accrued expenses and other current liabilities	$	3,494	$	4,937
Total current liabilities	3,494		4,937
Other non-current liabilities	476		464
Total liabilities	3,970		5,401
Stockholders’ equity	61,180		59,257
Total liabilities and stockholders' equity	$	65,150	$	64,658
See notes to condensed financial statements.

HUDSON GLOBAL, INC.
CONDENSED STATEMENTS OF CASH FLOWS (PARENT COMPANY ONLY)
(in thousands)
	For the Years Ended December 31,
	2015			2014			2013
Cash flows from operating activities:
Net income (loss)	$	2,329		$	(13,194	)	$	(30,395	)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Dividends received from subsidiaries	7,468			—			2,341
Non-cash (income) losses from subsidiaries, net of taxes	(11,466		)	2,995			22,522
Depreciation and amortization	488			541			645
Stock-based compensation	637			405			953
Other, net	—			248			368
Changes in operating assets and liabilities:
(Increase) decrease in prepaid and other assets	1,921			(744		)	144
(Increase) decrease in due from subsidiaries	14,503			11,910			10,409
Increase (decrease) in accounts payable, accrued expenses and other liabilities	(1,269		)	837			(1,597		)
Increase (decrease) in accrued business reorganization expenses	(120		)	793			134
Net cash provided by (used in) operating activities	14,491			3,791			5,524
Cash flows from investing activities:
Capital expenditures	(897		)	—			(368		)
Advances to and investments in subsidiaries, net	(5,945		)	(4,126		)	(6,673		)
Net cash provided by (used in) investing activities	(6,842		)	(4,126		)	(7,041		)
Cash flows from financing activities:
Borrowings under credit facility	—			22,081			514
Repayments under credit facility	—			(22,081		)	(514		)
Purchase of treasury stock	(1,386		)	—			—
Purchase of restricted stock from employees	(244		)	(129		)	(488		)
Net cash provided by (used in) financing activities	(1,630		)	(129		)	(488		)
Net increase (decrease) in cash and cash equivalents	6,019			(464		)	(2,005		)
Cash and cash equivalents, beginning of the period	7,006			7,470			9,475
Cash and cash equivalents, end of the period	$	13,025		$	7,006		$	7,470
See notes to condensed financial statements.

NOTE 1 - BASIS OF PRESENTATION

Hudson Global, Inc. (the “Parent Company”) is a holding company that conducts substantially all of its business through its subsidiaries. As specified in certain of its subsidiaries' credit agreements in the U.K., Australia and New Zealand, there are restrictions on the Parent Company's ability to obtain funds from certain of its subsidiaries through dividends, intercompany expenses or interest (refer to Note 15, “Credit Agreements”, to the Company's Consolidated Financial Statements). As of December 31, 2015, the Company was in a stockholders' equity position of $61,180, and approximately $24,226 constituted restricted net assets as defined in Rule 4-08(e)(3) of Regulation S-X. The restricted net assets of the Company's subsidiaries exceeded 25% of the consolidated net assets of the Company and its subsidiaries, thus requiring this Schedule I, “Condensed Financial Information of the Registrant.” Accordingly, the results of operations and cash flows for the years ended December 31, 2015, 2014 and 2013, and the balance sheets as of December 31, 2015 and 2014 have been presented on a “Parent-only” basis. In these statements, the Company's investments in its consolidated subsidiaries are presented under the equity method of accounting. The Parent-only financial statements should be read in conjunction with the Company's audited Consolidated Financial Statements included elsewhere herein.

NOTE 2 - DIVIDENDS RECEIVED

The Company received dividends of $7,468, $0 and $2,341 in 2015, 2014 and 2013, respectively, from its consolidated subsidiaries.

NOTE 3 - CREDIT AGREEMENTS

Several of the Company's subsidiaries have credit agreements with lenders. Borrowings under the credit agreements are based on an agreed percentage of eligible accounts receivable. Refer to Note 15, “Credit Agreements” to the Company's Consolidated Financial Statements for further details.

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SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Dec. 31, 2015

Valuation and Qualifying Accounts [Abstract]

SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS

SCHEDULE II

VALUATION AND QUALIFYING ACCOUNTS

(IN THOUSANDS)

Column A	Column B		Column C		Column D	Column E
			Additions
	Balance at		Charged to			Balance at
	Beginning		Costs/Expenses		Deductions	End
Descriptions	of Period		(Recoveries)		Other	of Period
2013
Allowance for Doubtful Accounts	$	1,174	(13	)	53	$	1,108
Deferred tax assets-valuation allowance	$	154,329	8,225		276	$	162,278
2014
Allowance for Doubtful Accounts	$	1,108	97		219	$	986
Deferred tax assets-valuation allowance	$	162,278	243		3,670	$	158,851
2015
Allowance for Doubtful Accounts	$	986	178		304	$	860
Deferred tax assets-valuation allowance	$	158,851	3,488		3,041	$	159,298

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Dec. 31, 2015

Accounting Policies [Abstract]

Basis of Presentation

Basis of Presentation

The Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). Unless otherwise stated, amounts are presented in United States of America (“U.S.”) dollars and all amounts are in thousands, except for number of shares and per share amounts.

Certain prior year amounts have been reclassified to conform to the current year presentation for discontinued operations. See Note 4 for further details regarding the discontinued operations reclassification.

Principles of Consolidation

Principles of Consolidation

The Consolidated Financial Statements include the accounts of the Company and all of its wholly-owned and majority-owned subsidiaries. All significant inter-company accounts and transactions between and among the Company and its subsidiaries have been eliminated in consolidation.

Use of Estimates

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions about future events. These estimates and the underlying assumptions affect the reported amounts of assets and liabilities, the disclosures about contingent assets and liabilities, and the reported amounts of revenue and expenses. Such estimates include the value of allowances for doubtful accounts, insurance recovery receivable, goodwill, intangible assets, and other long-lived assets, legal reserve and provision, estimated self-insured liabilities, assumptions used in the fair value of stock-based compensation and the valuation of deferred tax assets. These estimates and assumptions are based on management's best estimates and judgment. Management evaluates the estimates and assumptions on an ongoing basis using historical experience and other factors, including the current economic environment, which management believes to be reasonable under the circumstances. The Company adjusts such estimates and assumptions when facts and circumstances dictate. As future events and their effects cannot be determined with precision, actual results could differ significantly from those estimates.

Instability in the global credit markets, the instability in the geopolitical environment in many parts of the world and other factors may continue to put pressure on global economic conditions and may in turn impact the aforementioned estimates and assumptions.

Nature of Business and Credit Risk

Nature of Business and Credit Risk

The Company's revenue is earned from professional placement services, mid-level employee professional staffing and temporary contracting services and human capital services. These services are provided to a large number of customers in many different industries. The Company operates throughout North America, the United Kingdom ("U.K."), Continental Europe, Australia, New Zealand and Asia. During 2015, no single client accounted for more than 10% of the Company's total revenue. As of December 31, 2015, no single client accounted for more than 10% of the Company's outstanding accounts receivable.

Financial instruments, which potentially subject the Company to concentrations of credit risk, are primarily cash and accounts receivable. The Company performs continuing credit evaluations of its customers and does not require collateral. The Company has not experienced significant losses related to receivables.

Revenue Recognition

Revenue Recognition

The Company recognizes revenue for temporary services at the time services are provided and revenue is recorded on a time and materials basis. Temporary contracting revenue is reported on a gross basis when the Company acts as the principal in the transaction and is at risk for collection in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification Topic (“ASC”) 605-45, “Overall Considerations of Reporting Revenue Gross as a Principal versus Net as an Agent.”The Company's revenues are derived from its gross billings, which are based on (i) the payroll cost of its worksite employees; and (ii) a markup computed as a percentage of the payroll cost.

The Company recognizes revenue for permanent placements based on the nature of the fee arrangement. Revenue generated when the Company permanently places an individual with a client on a contingent basis is recorded at the time of acceptance of employment, net of an allowance for estimated fee reversals. Revenue generated when the Company permanently places an individual with a client on a retained basis is recorded ratably over the period services are rendered, net of an allowance for estimated fee reversals.

ASC 605-45-50-3 and ASC 605-45-50-4, “Taxes Collected from Customers and Remitted to Governmental Authorities,” provide that the presentation of taxes on either a gross basis (included in revenue and expense) or net basis (excluded from revenue) is an accounting policy decision. The Company collects various taxes assessed by governmental authorities and records these amounts on a net basis.

Operating Expenses

Operating Expenses

Salaries and related expenses include the salaries, commissions, payroll taxes and employee benefits related to recruitment professionals, executive level employees, administrative staff and other employees of the Company who are not temporary contractors. Office and general expenses include occupancy, equipment leasing and maintenance, utilities, travel expenses, professional fees and provision for doubtful accounts. The Company expenses the costs of advertising and legal costs as incurred.

Stock-Based Compensation

Stock-Based Compensation

The Company applies the fair value recognition provisions of ASC 718, "Compensation - Stock Compensation." The Company determines the fair value as of the grant date. For awards with graded vesting conditions, the values of the awards are determined by valuing each tranche separately and expensing each tranche over the required service period. The service period is the period over which the related service is performed, which is generally the same as the vesting period. The Company records stock-based compensation expense net of estimated forfeitures. The Company estimates its forfeiture rate based on historical data such as stock option exercise activities and employee termination patterns. The Company analyzed its historical forfeiture rate, the remaining lives of unvested awards and the amount of vested awards as a percentage of total awards outstanding. If the Company's actual forfeiture rate is materially different from its estimate, or if the Company reevaluates the forfeiture rate in the future, the stock-based compensation expense could be significantly different from what was recorded in the current periods.

For stock options, the Black-Scholes option pricing model considers, among other factors, the expected volatility of the Company's stock price, risk-free interest rates, dividend rate and the expected life of the award. Expected volatilities are calculated based on the historical volatility of the Company's common stock. Volatility is determined using historical prices to estimate the expected future fluctuations in the Company's share price. The risk-free interest rate is based on the U.S. Treasury, the term of which is consistent with the expected term of the option. The dividend rate is assumed to be zero as the Company has never paid dividends on its common stock.

When the Company estimates the expected life of stock options, the Company determines its assumptions for the Black-Scholes option-pricing model in accordance with ASC 718 and SAB No. 107. Significant assumptions used in the valuation of stock options include:

• The expected term of stock options is estimated using the simplified method since the Company currently does not have sufficient stock option exercise history.

• The expected risk free interest rate is based on the U.S. Treasury constant maturity interest rate which term is consistent with the expected term of the stock options.

• The expected volatility is based on the historic volatility.

In December 2007, the Securities and Exchange Commission (“SEC”) staff issued Staff Accounting Bulletin ("SAB") No. 110, “Certain Assumptions Used In Valuation Methods - Expected Term". SAB No. 110 allows companies to continue to use the simplified method, as defined in SAB No. 107, to estimate the expected term of stock options under certain circumstances. The simplified method for estimating expected term uses the mid-point between the vesting term and the contractual term of the stock option. The Company has analyzed the circumstances in which the use of the simplified method is allowed. The Company has opted to use the simplified method for stock options the Company granted because management believes that the Company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate the expected term.

In accordance with ASC 718, the Company reflects the tax savings resulting from tax deductions in excess of income tax benefits as a financing cash flow in its Consolidated Statement of Cash Flows, when applicable.

Income Taxes

Income Taxes

Earnings from the Company's global operations are subject to tax in various jurisdictions both within and outside the United States. The Company accounts for income taxes in accordance with ASC 740, “Income Taxes”. This standard establishes financial accounting and reporting standards for the effects of income taxes that result from an enterprise's activities. It requires an asset and liability approach for financial accounting and reporting of income taxes.

The calculation of net deferred tax assets assumes sufficient future earnings for the realization of such assets as well as the continued application of currently anticipated tax rates. Included in net deferred tax assets is a valuation allowance for deferred tax assets where management believes it is more likely than not that the deferred tax assets will not be realized in the relevant jurisdiction. If we determine that a deferred tax asset will not be realizable, an adjustment to the deferred tax asset will result in a reduction of earnings at that time. See Note 7 to the Consolidated Financial Statements for further information regarding deferred tax assets and valuation allowance.

ASC 740-10-55-3, “Recognition and Measurement of Tax Positions - a Two Step Process,” provides implementation guidance related to the accounting for uncertainty in income taxes recognized in an enterprise's financial statements and prescribes a two-step evaluation process for a tax position taken or expected to be taken in a tax return. The first step is recognition and the second is measurement. ASC 740 also provides guidance on derecognition, measurement, classification, disclosures, transition and accounting for interim periods. The Company provides tax reserves for U.S. Federal, state and local and international unrecognized tax benefits for all periods subject to audit. The development of reserves for these exposures requires judgments about tax issues, potential outcomes and timing, and is a subjective critical estimate. The Company assesses its tax positions and records tax benefits for all years subject to examination based upon management's evaluation of the facts, circumstances, and information available at the reporting dates. For those tax positions where it is more likely than not that a tax benefit will be sustained, the Company has recorded the largest amount of tax benefit with a greater than 50% likelihood of being realized upon settlement with a tax authority that has full knowledge of all relevant information. For those tax positions where it is not more likely than not that a tax benefit will be sustained, no tax benefit has been recognized in the financial statements. Where applicable, associated interest and penalties have also been recognized. Although the outcome related to these exposures is uncertain, in management's opinion, adequate provisions for income taxes have been made for estimable potential liabilities emanating from these exposures. In certain circumstances, the ultimate outcome for exposures and risks involve significant uncertainties which render them inestimable. If actual outcomes differ materially from these estimates, including those that cannot be quantified, they could have material impact on the Company's results of operations.

U.S. Federal income and foreign withholding taxes have not been provided on the undistributed earnings of foreign subsidiaries. The Company intends to reinvest these earnings in its foreign operations indefinitely, except where it is able to repatriate these earnings to the United States without a material incremental tax provision. The determination and estimation of the future income tax consequences in all relevant taxing jurisdictions involves the application of highly complex tax laws in the countries involved, particularly in the United States, and is based on the tax profile of the Company in the year of earnings repatriation. Accordingly, it is not practicable to determine the amount of tax associated with such undistributed earnings.

Earnings (Loss) Per Share

Earnings (Loss) Per Share

Basic earnings (loss) per share (“EPS”) are computed by dividing the Company’s net income (loss) by the weighted average number of shares outstanding during the period. When the effects are not anti-dilutive, diluted earnings (loss) per share are computed by dividing the Company’s net income (loss) by the weighted average number of shares outstanding and the impact of all dilutive potential common shares, primarily stock options “in-the-money” and unvested restricted stock. The dilutive impact of stock options and unvested restricted stock is determined by applying the “treasury stock” method. Performance-based restricted stock awards are included in the computation of diluted earnings per share only to the extent that the underlying performance conditions: (i) are satisfied prior to the end of the reporting period, or (ii) would be satisfied if the end of the reporting period were the end of the related performance period and the result would be dilutive under the treasury stock method. Stock awards subject to vesting or exercisability based on the achievement of market conditions are included in the computation of diluted earnings per share only when the market conditions are met.

Income (loss) per share calculations for each quarter include the weighted average effect for the quarter; therefore, the sum of quarterly income (loss) per share amounts may not equal year-to-date income (loss) per share amounts, which reflect the weighted average effect on a year-to-date basis.

Fair Value of Financial Instruments

Fair Value of Financial Instruments

The carrying amounts reported in the Consolidated Balance Sheets for cash and cash equivalents, accounts receivable, accounts payable and short-term borrowings approximate fair value because of the immediate or short-term maturity of these financial instruments.

Cash and Cash Equivalents

Cash and Cash Equivalents

For financial statement presentation purposes, the Company considers all highly liquid investments having an original maturity of three months or less as cash equivalents.

Accounts Receivable

Accounts Receivable

The Company's accounts receivable balances are composed of trade and unbilled receivables. The Company maintains an allowance for doubtful accounts and makes ongoing estimates as to the ability to collect on the various receivables. If the Company determines that the allowance for doubtful accounts is not adequate to cover estimated losses, an expense to provide for doubtful accounts is recorded in office and general expenses. If an account is determined to be uncollectible, it is written off against the allowance for doubtful accounts. Management's assessment and judgment are vital requirements in assessing the ultimate realization of these receivables, including the current credit-worthiness, financial stability and effect of market conditions on each customer.

Property and Equipment

Property and Equipment

Property and equipment are stated at cost. Depreciation is computed primarily using the straight line method over the following estimated useful lives:

	Years
Furniture and equipment	3 - 8
Capitalized software costs	3 - 5
Computer equipment	2 - 5

Leasehold improvements are amortized over the shorter of their estimated useful lives or the lease term. The amortization periods of material leasehold improvements are estimated at the inception of the lease term.

Capitalized Software Costs

Capitalized Software Costs

Capitalized software costs consist of costs to purchase and develop software for internal use. The Company capitalizes certain incurred software development costs in accordance with ASC 350-40, “Intangibles Goodwill and Other: Internal-Use Software.” Costs incurred during the application-development stage for software purchased and further customized by outside vendors for the Company's use and software developed by a vendor for the Company's proprietary use have been capitalized. Costs incurred for the Company's own personnel who are directly associated with software development are capitalized as appropriate. Capitalized software costs are included in property and equipment.

Long-Lived Assets and Amortizable Intangibles

Long-Lived Assets

The Company evaluates the recoverability of the carrying value of its long-lived assets, excluding goodwill, whenever events or changes in circumstances indicate that the carrying value may not be recoverable. Under such circumstances, the Company assesses whether the projected undiscounted cash flows of its businesses are sufficient to recover the existing unamortized cost of its long-lived assets. If the undiscounted projected cash flows are not sufficient, the Company calculates the impairment amount by discounting the cash flows using its weighted average cost of capital. The amount of the impairment is written-off against earnings in the period in which the impairment has been determined in accordance with ASC 360-10-35, “Impairment or Disposal of Long-Lived Assets.”

Goodwill

Goodwill

ASC 350-20-35,“Intangibles-Goodwill and Other, Goodwill Subsequent Measurement,” requires that goodwill not be amortized but be tested for impairment on an annual basis, or more frequently if circumstances warrant. The Company tests goodwill for impairment annually as of October 1, or more frequently if circumstances indicate that its carrying value might exceed its current fair value. Per the provisions of ASC 350, the Company elects to first perform a qualitative assessment to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying value. In the qualitative assessment, the Company considers events and circumstances such as macroeconomic conditions, industry and market considerations, cost factors, overall financial performance and the trend of cash flows, other relevant company-specific events and the ''cushion'' between a reporting unit's fair value and carrying amount in the recent fair value calculation. If it is concluded that it is more likely than not that the fair value of a reporting unit is less than its carrying value, it is necessary to perform the currently prescribed two-step goodwill impairment test. Otherwise, the two-step goodwill impairment test is not required.

The first step of the goodwill impairment test, used to identify potential impairment, compares the fair value of a reporting unit with its carrying amount, including goodwill. The Company tests goodwill for impairment at the reporting unit level. A reporting unit is an operating segment or one level below an operating segment (referred to as a component). A component of an operating segment is a reporting unit if the component constitutes a business for which discrete financial information is available and segment management regularly reviews the operating results of that component. The Company's reporting units are the components within the reportable segments identified in Note 19.

If the fair value of a reporting unit exceeds its carrying amount, the second step of the impairment test is unnecessary. If the carrying amount of a reporting unit exceeds its fair value, the second step of the goodwill impairment test is performed to measure the amount of impairment loss, if any. Step two compares the implied fair value of the reporting unit's goodwill with the current carrying amount of that goodwill. If the carrying value of a reporting unit's goodwill exceeds its implied fair value, an impairment amount equal to the difference is recorded.

Foreign Currency Translation

Foreign Currency Translation

The financial position and results of operations of the Company's international subsidiaries are determined using local currency as the functional currency. Assets and liabilities of these subsidiaries are translated at the exchange rate in effect at each year-end. Statements of Operations accounts are translated at the average rate of exchange prevailing during each period. Translation adjustments arising from the use of differing exchange rates from period to period are included in the accumulated other comprehensive income (loss) account in stockholders' equity, other than translation adjustments on short-term intercompany balances, which are included in other income (expense). Gains and losses resulting from other foreign currency transactions are included in other income (expense). Intercompany receivable balances of a long-term investment nature are considered part of the Company's permanent investment in a foreign jurisdiction and the gains or losses on these balances are reported in other comprehensive income.

Comprehensive Income (Loss)

Comprehensive Income (Loss)

Comprehensive income (loss) is defined to include all changes in equity except those resulting from investments by owners and distributions to owners. The Company's other comprehensive income (loss) is primarily comprised of foreign currency translation adjustments, which relate to investments that are permanent in nature, and changes in unrecognized pension and post-retirement benefit costs.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2015

Accounting Policies [Abstract]

Property, plant and equipment

Property and equipment are stated at cost. Depreciation is computed primarily using the straight line method over the following estimated useful lives:

	Years
Furniture and equipment	3 - 8
Capitalized software costs	3 - 5
Computer equipment	2 - 5

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DISCONTINUED OPERATIONS (Tables)

12 Months Ended

Dec. 31, 2015

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures [Table Text Block]

The carrying amounts of the major classes of assets and liabilities from the Legal eDiscovery business and Sweden operations included as part of the discontinued operations were as follows:

	December 31, 2015						December 31, 2014
	eDiscovery		Sweden		Total		eDiscovery		Sweden		Total
Total assets (a)	$	49	$	32	$	81	$	1,156	$	93	$	1,249
Total liabilities (b)	$	1,439	$	4	$	1,443	$	3,297	$	215	$	3,512

a. As of December 31, 2014, other assets from Legal eDiscovery consisted primarily of estimated customary working capital adjustments in connection with the sale of the Legal eDiscovery business.

b. Total liabilities primarily consisted of restructuring liabilities for lease termination payments and severance.

Reported results for the discontinued operations by period were as follows:

	For The Year Ended December 31,
	2015
	eDiscovery			Sweden			Total
Revenue	$	(1	)	$	30		$	29
Gross margin	(30		)	30			—
Reorganization expenses (a)	501			(29		)	472
Impairment charges	—			—			—
Operating income (loss), excluding gain (loss) from sale of business	(731		)	14			(717		)
Other non-operating income (loss), including interest	(8		)	—			(8		)
Gain (loss) from sale of discontinued operations	137			1,273			1,410
Income (loss) from discontinued operations before income taxes	(602		)	1,287			685
Provision (benefit) for income taxes (c)	(37		)	—			(37		)
Income (loss) from discontinued operations	$	(565	)	$	1,287		$	722

	For The Year Ended December 31,
	2014
	eDiscovery			Sweden			Total
Revenue	$	54,620		$	1,513		$	56,133
Gross margin	9,227			864			10,091
Reorganization expenses	2,861			416			3,277
Impairment charges (b)	467			—			467
Operating income (loss), excluding gain (loss) from sale of business	(5,491		)	(1,087		)	(6,578		)
Other non-operating income (loss), including interest	(9		)	(33		)	(42		)
Gain (loss) from sale of discontinued operations	11,333			—			11,333
Income (loss) from discontinued operations before income taxes	5,833			(1,120		)	4,713
Provision (benefit) for income taxes (c)	2,121			—			2,121
Income (loss) from discontinued operations	$	3,712		$	(1,120	)	$	2,592

	For The Year Ended December 31,
	2013
	eDiscovery			Sweden			Total
Revenue	$	94,738		$	2,817		$	97,555
Gross margin	18,257			2,185			20,442
Reorganization expenses	849			432			1,281
Operating income (loss), excluding gain (loss) from sale of business	1,704			(1,312		)	392
Other non-operating income (loss), including interest	(46		)	—			(46		)
Gain (loss) from sale of discontinued operations	—			—			—
Income (loss) from discontinued operations before income taxes	1,658			(1,312		)	346
Provision (benefit) for income taxes (c)	530			—			530
Income (loss) from discontinued operations	$	1,128		$	(1,312	)	$	(184	)

a. 2015 reorganization activities from discontinued operations included lease termination payments for offices in the U.S. and the U.K.

b. As a result of the divestiture of the Company's Legal eDiscovery business in the fourth quarter of 2014, the Company recorded impairment charges related to assets no longer in use of $467 in the U.S. and U.K.

c. Income tax expense is provided at the effective tax rate by taxing jurisdiction and differs from the U.S. statutory tax rate of 35% due to the inability of the Company to recognize tax benefits on losses in the U.S. and certain foreign jurisdictions, variations from the U.S. tax rate in foreign jurisdictions, non-deductible expenses and other miscellaneous taxes.

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REVENUE, DIRECT COSTS AND GROSS MARGIN (Tables)

12 Months Ended

Dec. 31, 2015

Revenue, Direct Costs and Gross Margin [Abstract]

Revenue, direct costs and gross margin

The Company’s revenue, direct costs and gross margin were as follows: 

	For The Year Ended December 31,
	2015
	Temporary Contracting		Permanent Recruitment		Other		Total
Revenue	$	305,052	$	118,934	$	39,211	$	463,197
Direct costs (1)	262,322		2,733		10,432		275,487
Gross margin	$	42,730	$	116,201	$	28,779	$	187,710
	For The Year Ended December 31,
	2014
	Temporary Contracting		Permanent Recruitment		Other		Total
Revenue	$	408,106	$	126,686	$	46,400	$	581,192
Direct costs (1)	345,586		2,369		10,392		358,347
Gross margin	$	62,520	$	124,317	$	36,008	$	222,845
	For The Year Ended December 31,
	2013
	Temporary Contracting		Permanent Recruitment		Other		Total
Revenue	$	407,178	$	113,301	$	42,093	$	562,572
Direct costs (1)	341,911		2,219		9,013		353,143
Gross margin	$	65,267	$	111,082	$	33,080	$	209,429

(1) Direct costs include the direct staffing costs of salaries, payroll taxes, employee benefits, travel expenses and insurance costs for the Company’s contractors and reimbursed out-of-pocket expenses and other direct costs. Other than reimbursed out-of-pocket expenses, there are no other direct costs associated with the Permanent Recruitment and Other categories. Gross margin represents revenue less direct costs. The region where services are provided, the mix of contracting and permanent recruitment, and the functional nature of the staffing services provided can affect gross margin.

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STOCK-BASED COMPENSATION (Tables)

12 Months Ended

Dec. 31, 2015

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Quantity and vesting conditions for shares of restricted stock granted

A summary of the quantity and vesting conditions for stock-based awards granted to the Company's employees for the year ended December 31, 2015 was as follows:

Vesting conditions	Number of Shares of Restricted Stock Granted	Number of Restricted Stock Units Granted	Total
Performance and service conditions (1)	590,100	105,400	695,500
Vest 100% 18 months after the grant date with service conditions only	150,000	—	150,000
Vest 100% 18 months after the grant date with market and service conditions (2)	350,000	—	350,000
Vest 100% 9 months after the grant date with service conditions only	180,000	—	180,000
Immediately vested	400	100	500
Total shares of stock award granted	1,270,500	105,500	1,376,000

(1) As a result of the June 15, 2015 change in control event all unvested grants of restricted stock and restricted stock units became fully vested.

(2) At the end of the performance period, the restricted stock subject to market condition may vest, in whole or in part, based on the Company's maximum 30-trading-day volume-weighted average common stock price during the period from May 18, 2015 to November 13, 2016 (the "Average Share Price") as compared to specified share price targets. If the Company's Average Share Price is less than $3.50, none of the restricted stock shall vest. 25% of the restricted stock shall vest if the Company's Average Share Price equals $3.50. 50% of the restricted stock shall vest if the Company's Average Share Price equals $4.25. 75% percent of the restricted stock shall vest if the Company's Average Share Price equals $5.00. 100% of the restricted stock shall vest if the Company's Average Share Price is greater than or equal to $6.00. For Average Share Price results between two share price targets, the percent of Restricted Stock vested shall be determined using linear interpolation. 

Schedule of stock-based compensation expense

For the years ended December 31,2015, 2014 and 2013, the Company’s stock-based compensation expense related to stock options, restricted stock and restricted stock units, which are included in the accompanying Consolidated Statements of Operations, were as follows: 

	For The Year Ended December 31,
	2015		2014		2013
Stock options	$	23	$	85	$	354
Restricted stock	3,188		798		1,274
Restricted stock units	1,020		442		462
Total	$	4,231	$	1,325	$	2,090
Tax benefits recognized in jurisdictions where the Company has taxable income	$	362	$	98	$	130

Schedule of unrecognized compensation cost, nonvested awards

As of December 31, 2015 and 2014, unrecognized compensation expense and weighted average period over which the compensation expense is expected to be recognized relating to the unvested portion of the Company's stock options, restricted stock, and restricted stock unit awards, in each case, based on the Company's historical valuation treatment, were as follows: 

	As of December 31,
	2015			2014
	Unrecognized Expense		Weighted Average Period in Years	Unrecognized Expense		Weighted Average Period in Years
Stock options	$	17	0.85	$	—	0.00
Restricted stock	$	701	0.75	$	1,561	1.32
Restricted stock units	$	—	0.00	$	239	1.26

Changes in stock options

Changes in the Company’s stock options for the years ended December 31, 2015, 2014 and 2013 were as follows: 

	For The Year Ended December 31,
	2015				2014				2013
	Number of Options		Weighted Average Exercise Price per Share		Number of Options		Weighted Average Exercise Price per Share		Number of Options		Weighted Average Exercise Price per Share
Options outstanding at January 1,	756,800		$	8.78	800,350		$	9.15	1,238,650		$	11.21
Granted	50,000		2.49		—		—		—		—
Forfeited	(485,000	)	7.32		—		—		—		—
Expired	(115,800	)	13.35		(43,550	)	15.50		(438,300	)	14.99
Options outstanding at December 31,	206,000		$	8.13	756,800		$	8.78	800,350		$	9.15
Options exercisable at December 31,	181,000		$	8.91	756,800		$	8.78	600,350		$	10.47

Weighted average remaining contractual term and Instrinsic value of stock options

The weighted average remaining contractual term and the aggregated intrinsic value for stock options outstanding and exercisable as of December 31, 2015 and 2014 were as follows:

	As of December 31,
	2015			2014
	Remaining Contractual Term in Years	Aggregated Intrinsic Value		Remaining Contractual Term in Years	Aggregated Intrinsic Value
Stock options outstanding	2.22	$	22	4.04	$	—
Stock options exercisable	1.86	$	11	4.04	$	—

Changes in restricted stock

Changes in the Company’s restricted stock for the years ended December 31, 2015, 2014 and 2013 were as follows:

	For The Year Ended December 31,
	2015				2014				2013
	Number of Shares of Restricted Stock		Weighted Average Grant Date Fair Value		Number of Shares of Restricted Stock		Weighted Average Grant Date Fair Value		Number of Shares of Restricted Stock		Weighted Average Grant Date Fair Value
Unvested restricted stock at January 1,	803,999		$	3.00	997,802		$	3.00	1,028,916		$	4.87
Granted	1,270,500		2.17		482,900		3.22		883,321		2.44
Vested	(1,204,798	)	2.90		(182,251	)	5.21		(406,158	)	5.09
Forfeited	(189,701	)	3.14		(494,452	)	2.39		(508,277	)	4.16
Unvested restricted stock at December 31,	680,000		$	1.60	803,999		$	3.00	997,802		$	3.00

Changes in restricted stock units

Changes in the Company’s restricted stock units arising from grants to certain employees and non-employee directors for the years ended December 31, 2015, 2014 and 2013 were as follows:

	For The Year Ended December 31,
	2015				2014				2013
	Number of Shares of Restricted Stock Unit		Weighted Average Grant-Date Fair Value		Number of Shares of Restricted Stock Unit		Weighted Average Grant-Date Fair Value		Number of Shares of Restricted Stock Unit		Weighted Average Grant-Date Fair Value
Unvested restricted stock units at January 1,	119,940		$	3.57	115,869		$	3.65	100,000		$	5.18
Granted	372,739		2.47		175,759		3.40		175,860		2.90
Vested	(450,179	)	2.70		(122,522	)	3.86		(154,991	)	3.81
Forfeited	(42,500	)	3.21		(49,166	)	2.42		(5,000	)	2.42
Unvested restricted stock units at December 31,	—		$	—	119,940		$	3.57	115,869		$	3.65

Schedule of expenses and contributions for the prior years' employer-matching liability for the 401(k) plan

For the years ended December 31, 2015, 2014 and 2013, the Company’s expenses and contributions to satisfy the prior years’ employer-matching liability for the 401(k) plan were as follows: 

	For The Year Ended December 31,
($ in thousands, except otherwise stated)	2015		2014		2013
Expense recognized for the 401(k) plan	$	193	$	385	$	483
Contributions to satisfy prior years' employer-matching liability
Number of shares of the Company's common stock issued (in thousands)	116		118		—
Market value per share of the Company's common stock on contribution date (in dollars)	$	2.71	$	3.65	$	—
Non-cash contribution made for employer matching liability	$	314	$	430	$	—
Additional cash contribution made for employer-matching liability	—		—		651
Total contribution made for employer-matching liability	$	314	$	430	$	651

Disclosure of Share-based Compensation Arrangements by Share-based Payment Award [Table Text Block]

Stock options granted by the Company generally expire between five and ten years after the date of grant and have an exercise price of at least 100% of the fair market value of the underlying share of common stock on the date of grant and generally vest ratably over a four-year period.

The following were the weighted average assumptions used to determine the fair value of stock options granted by the Company and the details of option activity as of and for the respective periods:

	As of December 31,
	2015			2014	2013
Volatility	48.9		%	(a)	(a)
Risk free interest rate	1.1		%	(a)	(a)
Dividends	$	—		(a)	(a)
Expected life (years)	2.75			(a)	(a)
Weighted average fair value of options granted during the period	$	0.81		(a)	(a)

(a) Stock option assumptions are not provided above because there were no options granted during the years ended December 31, 2014 and 2013.

Restricted stock

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Disclosure of share based compensation arrangements other than options fair value vested

The total fair value of restricted stock vested during the years ended December 31, 2015, 2014 and 2013 were as follows:

	For The Year Ended December 31,
	2015		2014		2013
Fair value of restricted stock vested	$	2,675	$	669	$	1,596

Restricted stock units

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Disclosure of share based compensation arrangements other than options fair value vested

The total fair value of restricted stock units vested during the years ended December 31, 2015, 2014 and 2013 were as follows:

	For The Year Ended December 31,
	2015		2014		2013
Fair value of restricted stock units vested	$	1,022	$	436	$	461

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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Schedule of income before income tax, domestic and foreign

The domestic and foreign components of income (loss) before income taxes from continuing operations were as follows:

	Year ended December 31,
	2015			2014			2013
Domestic	$	3,607		$	(10,342	)	$	(7,622	)
Foreign	(1,354		)	(7,603		)	(19,325		)
Income (loss) from continuing operations before provision for income taxes	$	2,253		$	(17,945	)	$	(26,947	)

Schedule of components of income tax expense (benefit)

The provision for (benefit from) income taxes from continuing operations were as follows:

	Year ended December 31,
	2015		2014			2013
Current tax provision (benefit):
U.S. Federal	$	—	$	(1,712	)	$	(81	)
State and local	18		(550		)	126
Foreign	439		205			79
Total current provision for (benefit from) income taxes	457		(2,057		)	124
Deferred tax provision (benefit):
U.S. Federal	—		—			—
State and local	—		—			—
Foreign	189		(102		)	3,140
Total deferred provision for (benefit from) income taxes	189		(102		)	3,140
Total provision for (benefit from) income taxes from continuing operations	$	646	$	(2,159	)	$	3,264

Schedule of effective income tax rate reconciliation

The following is a reconciliation of the effective tax rate from continuing operations for the years ended December 31, 2015, 2014 and 2013 to the U.S. Federal statutory rate of 35%:

	Year ended December 31,
	2015			2014			2013
Provision for (benefit from) continuing operations at Federal statutory rate of 35%	$	787		$	(6,281	)	$	(9,431	)
State income taxes, net of Federal income tax effect	11			(357		)	(2		)
Change in valuation allowance	447			(3,427		)	7,949
Taxes related to foreign income	2,140			5,628			949
Effect of state tax rate changes on deferred tax assets	(6,834		)	—			—
Nondeductible expenses	1,375			2,446			2,524
Others	2,720			(168		)	1,275
Provision for (benefit from) income taxes	$	646		$	(2,159	)	$	3,264

Schedule of deferred tax assets and liabilities

Deferred income taxes are provided for the tax effect of temporary differences between the financial reporting basis and the tax basis of assets and liabilities. As of December 31, 2015 the Company adopted Accounting Standards Update ("ASU") No. 2015-17, "Balance Sheet Classification of Deferred Taxes" on a prospective basis, which required that deferred tax assets and liabilities be classified as noncurrent in a classified statement of financial position. Accordingly, net deferred tax assets as of December 31, 2015 have been classified as non-current and as of December 31, 2014 were classified in other current assets and other assets in the accompanying Consolidated Balance Sheets. Significant temporary differences at December 31, 2015 and 2014 were as follows:

	As of December 31,
	2015			2014
Deferred tax assets (liabilities):
Allowance for doubtful accounts	$	122		$	124
Property and equipment	321			2,152
Goodwill and intangibles	5,381			7,825
Accrued compensation	2,666			5,506
Accrued liabilities and other	3,244			3,582
Tax loss carry-forwards	154,028			146,644
Deferred tax assets (liabilities) gross, total	165,762			165,833
Valuation allowance	(159,298		)	(158,851		)
Deferred tax assets (liabilities), net of valuation allowance, total	$	6,464		$	6,982

Summary of income tax contingencies

As of December 31, 2015 and 2014, the Company's unrecognized tax benefits, including interest and penalties, which would lower the Company’s annual effective income tax rate if recognized in the future, were as follows:

	As of December 31,
	2015		2014
Gross unrecognized tax benefits excluding interest and penalties	$	2,190	$	2,634
Less: amount presented as a reduction to a deferred tax asset	447		791
Unrecognized tax benefits, excluding interest and penalties	$	1,743	$	1,843
Accrued interest and penalties	536		554
Total unrecognized tax benefits that would impact the effective tax rate	$	2,279	$	2,397

Summary of income tax contingencies

The following table shows a reconciliation of the beginning and ending amounts of unrecognized tax benefits, exclusive of interest and penalties:

Balance at January 1, 2015	$	2,634
Additions based on tax positions related to the current year	148
Additions for tax positions of prior years	—
Reductions for tax positions of prior years	—
Settlements	—
Lapse of statute of limitations	(385		)
Currency Translation	(207		)
Balance at December 31, 2015	$	2,190

Uncertain tax position interest and penalties

Estimated interest and penalties classified as part of the provision for income taxes in the Company’s Consolidated Statements of Operations for the years ended December 31, 2015, 2014 and 2013 were as follows:

	Year ended December 31,
	2015		2014			2013
Expense for (benefit of) estimated interest and penalties related to unrecognized tax benefits	$	50	$	(150	)	$	108

Open years subject to tax examination

As of December 31, 2015, the Company's open tax years remain subject to examination by the relevant tax authorities and currently under income tax examination were principally as follows:

	Year
Earliest tax years remain subject to examination by the relevant tax authorities:
U.S. Federal	2012
Other U.S. state and local jurisdictions	2011
U.K.	2014
Australia	2011
Majority of other foreign jurisdictions	2010

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EARNINGS (LOSS) PER SHARE (Tables)

12 Months Ended

Dec. 31, 2015

Earnings Per Share [Abstract]

Schedule of earnings per share, basic and diluted

A reconciliation of the numerators and denominators of the basic and diluted earnings (loss) per share calculations were as follows:

	Year Ended
	December 31,
	2015		2014			2013
Earnings (loss) per share ("EPS"):
EPS - basic and diluted
Income (loss) from continuing operations	$	0.05	$	(0.48	)	$	(0.93	)
Income (loss) from discontinued operations	0.02		0.08			(0.01		)
Net income (loss)	$	0.07	$	(0.40	)	$	(0.94	)
EPS numerator - basic and diluted:
Income (loss) from continuing operations	$	1,607	$	(15,786	)	$	(30,211	)
Income (loss) from discontinued operations, net of income taxes	722		2,592			(184		)
Net income (loss)	$	2,329	$	(13,194	)	$	(30,395	)
EPS denominator (in thousands):
Weighted average common stock outstanding - basic	33,869		32,843			32,493
Common stock equivalents: stock options and other stock-based awards (a)	215		—			—
Weighted average number of common stock outstanding - diluted	34,084		32,843			32,493

(a) For the periods in which net losses are presented, the diluted weighted average number of shares of common stock outstanding did not differ from the basic weighted average number of shares of common stock outstanding because the effects of any potential common stock equivalents (see Note 6 for further details on outstanding stock options, unvested restricted stock units and unvested restricted stock) were anti-dilutive and therefore not included in the calculation of the denominator of dilutive earnings per share.

Schedule of antidilutive securities excluded from computation of earnings per share

The weighted average number of shares outstanding used in the computation of diluted net income (loss) per share for the years ended December 31, 2015, 2014 and 2013 did not include the effect of the following potentially outstanding shares of common stock because the effect would have been anti-dilutive or market conditions have not been achieved:

	Year Ended
	December 31,
	2015	2014	2013
Unvested restricted stock	350,000	803,999	997,802
Unvested restricted stock units	—	119,940	115,869
Stock options	206,000	756,800	800,350
Total	556,000	1,680,739	1,914,021

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RESTRICTED CASH (Tables)

12 Months Ended

Dec. 31, 2015

Restricted Cash and Investments [Abstract]

Schedule of restricted cash and cash equivalents

A summary of the Company’s restricted cash included in the accompanying Consolidated Balance Sheets as of December 31, 2015 and 2014 was as follows:

	As of December 31,
	2015		2014
Included under the caption "Other assets":
Collateral accounts	$	229	$	618
Rental deposits	480		802
Total amount under the caption "Other assets":	$	709	$	1,420
Included under the caption "Prepaid and other":
Client guarantees	$	118	$	52
Other	110		123
Total amount under the caption "Prepaid and other"	$	228	$	175
Total restricted cash	$	937	$	1,595

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PROPERTY AND EQUIPMENT, NET (Tables)

12 Months Ended

Dec. 31, 2015

Property, Plant and Equipment, Net [Abstract]

Property, plant and equipment

As of December 31, 2015 and 2014, property and equipment, net were as follows:

	As of December 31,
	2015		2014
Computer equipment	$	5,911	$	8,806
Furniture and equipment	2,668		5,352
Capitalized software costs	17,946		25,228
Leasehold and building improvements	15,522		21,368
	42,047		60,754
Less: accumulated depreciation and amortization	34,119		50,914
Property and equipment, net	$	7,928	$	9,840

Schedule of capital leased assets

A summary of the Company’s equipment acquired under capital lease agreements was as follows:

	As of December 31,
	2015		2014
Capital lease obligation, current	$	62	$	77
Capital lease obligation, non-current	$	229	$	348

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GOODWILL (Tables)

12 Months Ended

Dec. 31, 2015

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of goodwill

The following is a summary of the changes in the carrying value of the Company’s goodwill, which was included under the caption of Other Assets in the accompanying Condensed Consolidated Balance Sheets, for the years ended December 31, 2015 and 2014. The goodwill is related to the Company’s acquisition of the businesses of Tong Zhi (Beijing) Consulting Service Ltd and Guangzhou Dong Li Consulting Service Ltd.

	Carrying Value
	2015			2014
Goodwill, January 1,	$	2,029		$	2,078
Currency translation	(91		)	(49		)
Goodwill, December 31,	$	1,938		$	2,029

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ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2015

Payables and Accruals [Abstract]

Schedule of Accounts Payable and Accrued Liabilities

As of December 31, 2015 and 2014, the Company's accrued expenses and other current liabilities consisted of the following:

	December 31,
	2015		2014
Salaries, commissions and benefits	$	23,684	$	34,390
Sales, use and income taxes	6,096		8,492
Fees for professional services	1,760		1,912
Rent	1,218		1,519
Deferred revenue	1,722		1,167
Other accruals	5,864		6,585
Total accrued expenses and other liabilities	$	40,344	$	54,065

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BUSINESS REORGANIZATION EXPENSES (Tables)

12 Months Ended

Dec. 31, 2015

Restructuring Cost and Reserve [Line Items]

Changes in accrued business reorganization expenses

Changes in the accrued business reorganization expenses for the year ended December 31,2015 were as follows:

	December 31, 2014		Changes in Estimate			Additional Charges		Payments			December 31, 2015
Lease termination payments	$	1,992	$	790		$	1,877	$	(1,689	)	$	2,970
Employee termination benefits	1,772		(48		)	2,157		(2,695		)	1,186
Other associated costs	—		147			905		(844		)	208
Total	$	3,764	$	889		$	4,939	$	(5,228	)	$	4,364

Business Reogranization Expenses

Restructuring Cost and Reserve [Line Items]

Business reorganization expenses

Business reorganization expenses from continuing operations for the years ended December 31, 2015, 2014 and 2013 for the 2015 Exit Plan and the Previous Plans, collectively, were as follows:   

	Year Ended December 31,
	2015		2014		2013
Business reorganization expenses from continuing operations
Previous Plans	$	3,768	$	3,789	$	5,440
2015 Plan	2,060		—		—
Total business reorganization expenses from continuing operations	$	5,828	$	3,789	$	5,440

Facility Closing

Restructuring Cost and Reserve [Line Items]

Business reorganization expenses

The business reorganization expenses incurred for lease termination for the years ended December 31, 2015, 2014 and 2013 by segment were as follows:

Lease termination payments for the year ended December 31,	Hudson			Hudson		Hudson
	Americas			Asia Pacific		Europe		Corporate		Total
2015	$	503		$	625	$	1,358	$	181	$	2,667
2014	$	91		$	771	$	40	$	—	$	902
2013	$	(22	)	$	445	$	713	$	—	$	1,136

One-time Termination Benefits

Restructuring Cost and Reserve [Line Items]

Business reorganization expenses

The business reorganization expenses incurred for employee termination benefits for the years ended December 31, 2015, 2014 and 2013 by segment were as follows:

Employee termination benefits for the year ended December 31,	Hudson		Hudson			Hudson
	Americas		Asia Pacific			Europe		Corporate		Total
2015	$	350	$	(2	)	$	792	$	969	$	2,109
2014	$	3	$	510		$	1,285	$	967	$	2,765
2013	$	470	$	505		$	2,120	$	790	$	3,885

Other associated costs

Restructuring Cost and Reserve [Line Items]

Business reorganization expenses

Other associated business reorganization expenses incurred for contract cancellation costs and other professional fees for the years ended December 31, 2015, 2014 and 2013 by segment were as follows:

Other Associated Costs for the year ended December 31,	Hudson		Hudson		Hudson
	Americas		Asia Pacific		Europe		Corporate		Total
2015	$	255	$	47	$	733	$	17	$	1,052
2014	$	—	$	40	$	82	$	—	$	122
2013	$	—	$	37	$	381	$	—	$	418

XML

COMMITMENTS AND CONTINGENCIES (Tables)

12 Months Ended

Dec. 31, 2015

Commitments and Contingencies Disclosure [Abstract]

Schedule of future minimum rental payments for operating leases

As of December 31, 2015, future minimum lease commitments under non-cancelable operating leases, which will be expensed as primarily in office and general expenses, were as follows:

2016	$	17,476
2017	13,717
2018	12,150
2019	8,940
2020	5,443
Thereafter	2,584
	$	60,310

Schedule of asset retirement obligations

The Company’s asset retirement obligations that are included in the Consolidated Balance Sheets as of December 31, 2015 and 2014 were as follows:

	As of December 31,
	2015		2014
Current portion of asset retirement obligations	$	142	$	25
Non-current portion of asset retirement obligations	1,820		2,436
Total asset retirement obligations	$	1,962	$	2,461

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CREDIT AGREEMENTS CREDIT AGREEMENTS (Tables) - 12 months ended Dec. 31, 2015
£ in Thousands, $ in Thousands

USD ($)

GBP (£)

Line of Credit Facility [Line Items]

Schedule of Line of Credit Facilities

The details of the NAB Finance Agreement as of December 31, 2015 were as follows:

	December 31, 2015
Finance Agreement:
Borrowing capacity	$	2,186
Less: outstanding borrowing	—
Additional borrowing availability	$	2,186
Interest rates on outstanding borrowing	2.10		%
Australian Receivables Agreement:
Borrowing capacity	$	12,755
Less: outstanding borrowing	(2,368		)
Additional borrowing availability	$	10,387
Interest rates on outstanding borrowing	3.60		%
New Zealand Receivables Agreement:
Borrowing capacity	$	1,688
Less: outstanding borrowing	—
Additional borrowing availability	$	1,688
Interest rates on outstanding borrowing	4.88		%

Lloyds [Member]

Line of Credit Facility [Line Items]

Line of Credit Facility, Maximum Borrowing Capacity

$ 22,104

£ 15,000

Schedule of Line of Credit Facilities

The details of the Lloyds Agreement as of December 31, 2015 were as follows:

	December 31, 2015
Borrowing capacity	$	7,202
Less: outstanding borrowing	—
Additional borrowing availability	$	7,202
Interest rates on outstanding borrowing	2.25		%

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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)

12 Months Ended

Dec. 31, 2015

Accumulated Other Comprehensive Income (Loss) [Line Items]

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

Accumulated other comprehensive income (loss), net of tax, consisted of the following:

	December 31,
	2015		2014
Foreign currency translation adjustments	$	10,159	$	13,485
Pension plan obligations	133		128
Accumulated other comprehensive income (loss)	$	10,292	$	13,613

XML

SEGMENT AND GEOGRAPHIC DATA (Tables)

12 Months Ended

Dec. 31, 2015

Segment Reporting [Abstract]

Schedule of segment reporting information

The Company operates in three reportable segments: the Hudson regional businesses of Hudson Americas, Hudson Asia Pacific, and Hudson Europe. Corporate expenses are reported separately from the three reportable segments and pertain to certain functions, such as executive management, corporate governance, marketing, human resources, accounting, administration, tax and treasury, and have been allocated to the reportable segments to the extent which the costs are attributable to the reportable segments. Segment information is presented in accordance with ASC 280, “Segments Reporting.” This standard is based on a management approach that requires segmentation based upon the Company’s internal organization and disclosure of revenue and certain expenses based upon internal accounting methods. The Company’s financial reporting systems present various data for management to run the business, including internal profit and loss statements prepared on a basis not consistent with U.S. GAAP. Accounts receivable, net and long-lived assets are the only significant assets separated by segment for internal reporting purposes.

	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Inter- segment elimination			Total
For the Year Ended December 31, 2015
Revenue, from external customers	$	28,627		$	219,391		$	215,179		$	—		$	—		$	463,197
Inter-segment revenue	41			—			498			—			(539		)	—
Total revenue	$	28,668		$	219,391		$	215,677		$	—		$	(539	)	$	463,197
Gross margin, from external customers	$	16,111		$	89,682		$	81,917		$	—		$	—		$	187,710
Inter-segment gross margin	25			(477		)	451			—			1			—
Total gross margin	$	16,136		$	89,205		$	82,368		$	—		$	1		$	187,710
Gain (loss) on sale and exit of businesses	$	15,918		$	—		$	3,919		$	—		$	—		$	19,837
Business reorganization expenses (recovery)	$	1,108		$	669		$	2,883		$	1,168		$	—		$	5,828
Impairment of long-lived assets	$	—		$	—		$	—		$	—		$	—		$	—
EBITDA (loss) (a)	$	13,354		$	2,851		$	(207	)	$	(9,178	)	$	—		$	6,820
Depreciation and amortization	604			1,951			802			488			—			3,845
Intercompany interest income (expense), net	—			—			(526		)	526			—			—
Interest income (expense), net	(342		)	(276		)	(94		)	(10		)	—			(722		)
Income (loss) from continuing operations before income taxes	$	12,408		$	624		$	(1,629	)	$	(9,150	)	$	—		$	2,253
Provision for (benefit from) income taxes	$	58		$	776		$	(176	)	$	(12	)	$	—		$	646
As of December 31, 2015
Accounts receivable, net	$	3,155		$	29,824		$	29,441		$	—		$	—		$	62,420
Long-lived assets, net of accumulated depreciation and amortization	$	36		$	7,382		$	1,859		$	674		$	—		$	9,951
Total assets	$	7,766		$	49,246		$	53,557		$	14,380		$	—		$	124,949

	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Inter- segment elimination			Total
For the Year Ended December 31, 2014
Revenue, from external customers	$	50,146		$	246,873		$	284,173		$	—		$	—		$	581,192
Inter-segment revenue	60			—			198			—			(258		)	—
Total revenue	$	50,206		$	246,873		$	284,371		$	—		$	(258	)	$	581,192
Gross margin, from external customers	$	20,757		$	93,014		$	109,074		$	—		$	—		$	222,845
Inter-segment gross margin	35			(143		)	108			—			—			—
Total gross margin	$	20,792		$	92,871		$	109,182		$	—		$	—		$	222,845
Gain (loss) on sale and exit of businesses	$	—		$	—		$	—		$	—		$	—		$	—
Business reorganization expenses (recovery)	$	94		$	1,322		$	1,407		$	966		$	—		$	3,789
Impairment of long-lived assets	$	—		$	314		$	348		$	—		$	—		$	662
EBITDA (loss) (a)	$	117		$	(890	)	$	(1,187	)	$	(9,765	)	$	—		$	(11,725	)
Depreciation and amortization	485			3,287			1,247			540			—			5,559
Intercompany interest income (expense), net	—			—			(439		)	439			—			—
Interest income (expense), net	(90		)	(199		)	(37		)	(335		)	—			(661		)
Income (loss) from continuing operations before income taxes	$	(458	)	$	(4,376	)	$	(2,910	)	$	(10,201	)	$	—		$	(17,945	)
Provision for (benefit from) income taxes	(2,201		)	11			35			(4		)				(2,159		)
As of December 31, 2014
Accounts receivable, net	$	6,695		$	26,745		$	40,639		$	—		$	—		$	74,079
Long-lived assets, net of accumulated depreciation and amortization	$	860		$	8,227		$	2,171		$	584		$	—		$	11,842
Total assets	$	10,553		$	54,141		$	65,105		$	9,873		$	—		$	139,672

	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Inter- segment elimination			Total
For the Year Ended December 31, 2013
Revenue, from external customers	$	51,857		$	232,748		$	277,967		$	—		$	—		$	562,572
Inter-segment revenue	(2		)	—			107			—			(105		)	—
Total revenue	$	51,855		$	232,748		$	278,074		$	—		$	(105	)	$	562,572
Gross margin, from external customers	$	18,692		$	87,162		$	103,575		$	—		$	—		$	209,429
Inter-segment gross margin	(4		)	(71		)	87			—			(12		)	—
Total gross margin	$	18,688		$	87,091		$	103,662		$	—		$	(12	)	$	209,429
Gain (loss) on sale and exit of businesses	$	—		$	—		$	—		$	—		$	—		$	—
Business reorganization expenses (recovery)	$	448		$	989		$	3,214		$	789		$	—		$	5,440
Impairment of long-lived assets	$	—		$	257		$	1,079		$	—		$	—		$	1,336
EBITDA (loss) (a)	$	(717	)	$	(3,227	)	$	(9,197	)	$	(7,330	)	$	—		$	(20,471	)
Depreciation and amortization	494			3,192			1,592			644			—			5,922
Intercompany interest income (expense), net	—			(1,254		)	(532		)	1,784			2			—
Interest income (expense), net	16			(183		)	27			(414		)	—			(554		)
Income (loss) from continuing operations before income taxes	$	(1,195	)	$	(7,856	)	$	(11,294	)	$	(6,604	)	$	2		$	(26,947	)
Provision for (benefit from) income taxes	$	61		$	3,489		$	(415	)	$	129		$	—		$	3,264
As of December 31, 2013
Accounts receivable, net	$	5,923		$	24,647		$	45,897		$	—		$	—		$	76,467
Long-lived assets, net of accumulated depreciation and amortization	$	604		$	9,179		$	3,494		$	763		$	—		$	14,040
Total assets	$	18,338		$	55,234		$	74,877		$	10,380		$	—		$	158,829

(a) SEC Regulation S-K 229.10(e)1(ii)(A) defines EBITDA as earnings before interest, taxes, depreciation and amortization. EBITDA is presented to provide additional information to investors about the Company's operations on a basis consistent with the measures that the Company uses to manage its operations and evaluate its performance. Management also uses this measurement to evaluate working capital requirements. EBITDA should not be considered in isolation or as a substitute for operating income and net income prepared in accordance with U.S. GAAP or as a measure of the Company's profitability.

Revenue by geographic area

A summary of revenues for the years ended December 31, 2015, 2014 and 2013 and long-lived assets and net assets by geographic area as of December 31, 2015, 2014 and 2013 were as follows: 

Information by geographic region	United Kingdom		Australia		United States		Continental Europe		Other Asia Pacific		Other Americas			Total
For the Year Ended December 31, 2015
Revenue (a)	$	154,931	$	159,539	$	27,965	$	60,248	$	59,852	$	662		$	463,197
For the Year Ended December 31, 2014
Revenue (a)	$	181,155	$	184,853	$	49,375	$	103,018	$	62,020	$	771		$	581,192
For the Year Ended December 31, 2013
Revenue (a)	$	180,084	$	169,998	$	50,859	$	97,883	$	62,750	$	998		$	562,572
As of December 31, 2015
Long-lived assets, net (b)	$	1,707	$	4,115	$	718	$	144	$	3,267	$	—		$	9,951
Net assets	$	17,371	$	9,920	$	13,467	$	7,176	$	13,261	$	(15	)	$	61,180
As of December 31, 2014
Long-lived assets, net (b)	$	1,834	$	5,404	$	1,429	$	330	$	2,822	$	23		$	11,842
Net assets	$	18,894	$	13,913	$	7,255	$	9,366	$	9,772	$	57		$	59,257
As of December 31, 2013
Long-lived assets, net (b)	$	2,891	$	5,838	$	1,337	$	594	$	3,341	$	39		$	14,040
Net assets	$	21,479	$	18,938	$	15,819	$	7,169	$	10,791	$	189		$	74,385

(a) Revenue by geographic region disclosed above is net of any inter-segment revenue and, therefore, represents only revenue from external customers according to the location of the operating subsidiary.

(b) Comprised of property and equipment and goodwill, net of accumulated depreciation and amortization. Corporate assets are included in the United States.

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SELECTED QUARTERLY FINANCIAL DATA Quarterly Financial Data (Tables)

12 Months Ended

Dec. 31, 2015

Quarterly Financial Information Disclosure [Abstract]

Schedule of Quarterly Financial Information

SELECTED QUARTERLY FINANCIAL DATA (unaudited)

	For The Year Ended December 31, 2015
	First quarter			Second  quarter			Third quarter			Fourth  quarter
Revenue	$	124,317		$	122,743		$	110,028		$	106,109
Gross margin	$	47,904		$	50,222		$	45,145		$	44,439
Operating income (loss)	$	(6,716	)	$	13,643		$	(3,826	)	$	140
Income (loss) from continuing operations	$	(6,654	)	$	12,774		$	(2,029	)	$	(2,484	)
Income (loss) from discontinued operations	$	(184	)	$	1,103		$	(55	)	$	(142	)
Net income (loss)	$	(6,838	)	$	13,877		$	(2,084	)	$	(2,626	)
Basic and diluted earnings (loss) per share from continuing operations	$	(0.20	)	$	0.38		$	(0.06	)	$	(0.07	)
Basic and diluted earnings (loss) per share from discontinued operations	$	(0.01	)	$	0.03		$	—		$	—
Basic and diluted earnings (loss) per share	$	(0.21	)	$	0.41		$	(0.06	)	$	(0.08	)
Basic weighted average shares outstanding (in thousands)	33,053			33,525			34,687			34,274
Diluted weighted average shares outstanding (in thousands)	33,053			34,007			34,687			34,274
Common stock equivalents and outstanding stock options excluded from the calculation of diluted earnings (loss) per share (in thousands)	1,903			979			1,124			886
	For The Year Ended December 31, 2014
	First quarter			Second  quarter			Third quarter			Fourth  quarter
Revenue	$	144,167		$	151,070		$	149,278		$	136,677
Gross margin	$	54,029		$	59,871		$	55,687		$	53,258
Operating income (loss)	$	(3,374	)	$	(2,865	)	$	(5,113	)	$	(6,134	)
Income (loss) from continuing operations	$	(4,112	)	$	(3,565	)	$	(4,570	)	$	(3,539	)
Income (loss) from discontinued operations	$	(432	)	$	(809	)	$	(2,449	)	$	6,282
Net income (loss)	$	(4,544	)	$	(4,374	)	$	(7,019	)	$	2,743
Basic and diluted earnings (loss) per share from continuing operations	$	(0.13	)	$	(0.11	)	$	(0.14	)	$	(0.11	)
Basic and diluted earnings (loss) per share from discontinued operations	$	(0.01	)	$	(0.02	)	$	(0.07	)	$	0.19
Basic and diluted earnings (loss) per share	$	(0.14	)	$	(0.13	)	$	(0.21	)	$	0.08
Basic and diluted weighted average shares outstanding (in thousands)	32,641			32,752			32,910			32,995
Common stock equivalents and outstanding stock options excluded from the calculation of diluted earnings (loss) per share (in thousands)	1,274			1,207			1,176			1,681

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DESCRIPTION OF BUSINESS (Details)	12 Months Ended
	Dec. 31, 2015 employees Country segments	Dec. 31, 2015 employees Country Segment
Schedule of Segment Reporting Information By Segment, Gross Margin [Line Items]
Number of countries in which entity operates | Country	12	12
Number of reportable segments	3	3
Minimum
Schedule of Segment Reporting Information By Segment, Gross Margin [Line Items]
Number of employees | employees	1,600	1,600

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
	Dec. 31, 2015
Furniture and equipment | Minimum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Furniture and equipment | Maximum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	8 years
Capitalized software costs | Minimum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Capitalized software costs | Maximum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Computer equipment | Minimum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	2 years
Computer equipment | Maximum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years

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DIVESTITURES (Details) - USD ($)			12 Months Ended
	Jun. 15, 2015	May. 07, 2015	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Other non-operating income (loss), including interest			$ 8,000	$ 42,000	$ 46,000
Proceeds from Divestiture of Businesses			19,837,000	0	0
Hudson Information Technology (US) Business [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from Divestiture of Businesses	$ 16,977,000
Income (Loss) from Individually Significant Component Disposed of or Held-for-sale, Excluding Discontinued Operations, before Income Tax			(130,000)	2,167,000	1,195,000
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal			15,918,000
Disposal Group, Not Discontinued Operation, Tax Expense (Benefit)			11,000
Netherlands Business Sale [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from Divestiture of Businesses		$ 9,029,000
Proceeds From Divestiture of Business, Cash Retained			1,135,000
Gain (Loss) on Disposition of Business			2,841,000
Disposal Group, Not Discontinued Operation, Tax Expense (Benefit)			0
Netherlands subsidiary
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income (Loss) from Individually Significant Component Disposed of or Held-for-sale, Excluding Discontinued Operations, before Income Tax			373,000	$ 1,799,000	$ 2,382,000
Foreign Currency Gain (Loss) [Member] | Netherlands Business Sale [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Reclassification Adjustment from AOCI, Realized upon Sale or Liquidation, before Tax			(2,799,000)
Reclassification out of Accumulated Other Comprehensive Income [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Reclassification Adjustment from AOCI, Realized upon Sale or Liquidation, before Tax			(450,000)
Reclassification out of Accumulated Other Comprehensive Income [Member] | Exit of Business in Central and Eastern Europe [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Reclassification Adjustment from AOCI, Realized upon Sale or Liquidation, before Tax			1,208,000
Reclassification out of Accumulated Other Comprehensive Income [Member] | Exit of Business in Luxembourg [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Reclassification Adjustment from AOCI, Realized upon Sale or Liquidation, before Tax			$ (132,000)

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DISCONTINUED OPERATIONS (Details) - USD ($) $ in Thousands		12 Months Ended
	Nov. 09, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Impairment of Long-Lived Assets to be Disposed of			$ 467
Proceeds from Divestiture of Businesses		$ 19,837	0	$ 0
Assets of Disposal Group, Including Discontinued Operation, Current		81	1,249
Revenue		29	56,133	97,555
Gross margin		0	10,091	20,442
Reorganization expenses		472	3,277	1,281
Impairment charges		0	467
Operating income (loss), excluding gain (loss) from sale of business		(717)	(6,578)	392
Other non-operating income (loss), including interest		(8)	(42)	(46)
Gain (loss) from sale of discontinued operations		1,410	11,333	0
Income (loss) from discontinued operations before income taxes		685	4,713	346
Provision (benefit) for income taxes		(37)	2,121	530
Income (loss) from discontinued operations		722	2,592	(184)
eDiscovery [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from Divestiture of Businesses	$ 23,000
Revenue		(1)	54,620	94,738
Gross margin		(30)	9,227	18,257
Reorganization expenses		501	2,861	849
Impairment charges		0	467
Operating income (loss), excluding gain (loss) from sale of business		(731)	(5,491)	1,704
Other non-operating income (loss), including interest		(8)	(9)	(46)
Gain (loss) from sale of discontinued operations		137	11,333	0
Income (loss) from discontinued operations before income taxes		(602)	5,833	1,658
Provision (benefit) for income taxes		(37)	2,121	530
Income (loss) from discontinued operations		(565)	3,712	1,128
Sweden [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenue		30	1,513	2,817
Gross margin		30	864	2,185
Reorganization expenses		(29)	416	432
Impairment charges		0	0
Operating income (loss), excluding gain (loss) from sale of business		14	(1,087)	(1,312)
Other non-operating income (loss), including interest		0	(33)	0
Gain (loss) from sale of discontinued operations		1,273	0	0
Income (loss) from discontinued operations before income taxes		1,287	(1,120)	(1,312)
Provision (benefit) for income taxes		0	0	0
Income (loss) from discontinued operations		1,287	(1,120)	$ (1,312)
Discontinued Operations [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Assets of Disposal Group, Including Discontinued Operation, Current		81	1,249
Liabilities of Disposal Group, Including Discontinued Operation		1,443	3,512
Discontinued Operations [Member] | eDiscovery [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, Including Discontinued Operation, Other Assets		49	1,156
Liabilities of Disposal Group, Including Discontinued Operation		1,439	3,297
Discontinued Operations [Member] | Sweden [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, Including Discontinued Operation, Other Assets		32	93
Liabilities of Disposal Group, Including Discontinued Operation		$ 4	$ 215

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REVENUE, DIRECT COSTS AND GROSS MARGIN (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Revenue Direct Costs And Gross Margin Line Items [Line Items]
Revenue	$ 106,109	$ 110,028	$ 122,743	$ 124,317	$ 136,677	$ 149,278	$ 151,070	$ 144,167	$ 463,197	$ 581,192	$ 562,572
Direct costs									275,487	358,347	353,143
Gross margin	$ 44,439	$ 45,145	$ 50,222	$ 47,904	$ 53,258	$ 55,687	$ 59,871	$ 54,029	187,710	222,845	209,429
Temporary Contracting
Revenue Direct Costs And Gross Margin Line Items [Line Items]
Revenue									305,052	408,106	407,178
Direct costs									262,322	345,586	341,911
Gross margin									42,730	62,520	65,267
Permanent Recruitment
Revenue Direct Costs And Gross Margin Line Items [Line Items]
Revenue									118,934	126,686	113,301
Direct costs									2,733	2,369	2,219
Gross margin									116,201	124,317	111,082
Other
Revenue Direct Costs And Gross Margin Line Items [Line Items]
Revenue									39,211	46,400	42,093
Direct costs									10,432	10,392	9,013
Gross margin									$ 28,779	$ 36,008	$ 33,080

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STOCK-BASED COMPENSATION STOCK-BASED COMPENSATION FOR THE YEAR (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock reserved for issuance to participants	792,326
Share-based Compensation Arrangement by Share-based Payment Award Accelerated Compensation Cost	$ 2,541
Number of Shares Issued under a Share-based Compensation Arrangement, Which Have Vesting Conditions associated with Performance and Service Conditions	695,500
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Vested one-third on each of the first three anniversaries of the grant date with service conditions only	150,000
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Vested fifty percent on each of the second and third anniversaries of the grant date with service conditions only	350,000
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Vested 100% on the third anniversary of the grant date with service conditions only	180,000
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Vested 100% immediately	500
Granted, number of options outstanding	1,376,000
Stock-based compensation	$ 4,231	$ 1,325	$ 2,090
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense	$ 362	$ 98	$ 130
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, number of options outstanding	50,000	0	0
Stock-based compensation	$ 23	$ 85	$ 354
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized	$ 17	$ 0
Weighted average service period	10 months 6 days	0 days
Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares Issued under a Share-based Compensation Arrangement, Which Have Vesting Conditions associated with Performance and Service Conditions	590,100
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Vested one-third on each of the first three anniversaries of the grant date with service conditions only	150,000
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Vested fifty percent on each of the second and third anniversaries of the grant date with service conditions only	350,000
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Vested 100% on the third anniversary of the grant date with service conditions only	180,000
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Vested 100% immediately	400
Granted, number of options outstanding	1,270,500
Share-based Compensation Arrangement by Share-based Payment Award, Number of Trading Days	30 days
Stock-based compensation	$ 3,188	$ 798	1,274
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized	$ 701	$ 1,561
Weighted average service period	9 months	1 year 3 months 26 days
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares Issued under a Share-based Compensation Arrangement, Which Have Vesting Conditions associated with Performance and Service Conditions	105,400
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Vested one-third on each of the first three anniversaries of the grant date with service conditions only	0
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Vested fifty percent on each of the second and third anniversaries of the grant date with service conditions only	0
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Vested 100% on the third anniversary of the grant date with service conditions only	0
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Vested 100% immediately	100
Granted, number of options outstanding	105,500
Stock-based compensation	$ 1,020	$ 442	$ 462
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized	$ 0	$ 239
Weighted average service period	0 days	1 year 3 months 4 days
Restricted Stock Unit to Board of Directors
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, number of options outstanding	267,239
Share-based Compensation Award, When Average Price Per Share is less than $3.50 | Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	0.00%
Share-based Compensation Award, When Average Price Per Share Equals $3.50 | Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	25.00%
Share-based Compensation Award, When Average Price Per Share Equals $4.25 | Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	50.00%
Share-based Compensation Award, When Average Price Per Share Equals $5.00 | Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	75.00%
Share-based Compensation Award, When Average Price Per Share is greater than or equal to $6.00 | Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	100.00%
Director
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement award vesting period	5 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares	50,000
Director | Share-based Compensation Award, Tranche One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	50.00%
Director | Share-based Compensation Award, Tranche Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	100.00%

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STOCK-BASED COMPENSATION Stock options activity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Roll Forward]
Granted, number of options outstanding	1,376,000
Stock options outstanding - remaining contractual term	2 years 2 months 19 days	4 years 15 days
Stock options exercisable - remaining contractual term	1 year 10 months 10 days	4 years 15 days
Stock options outstanding	$ 22	$ 0
Stock options exercisable	$ 11	$ 0
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise price fair market value of the underlying stock on the date of grant	100.00%
Share-based Compensation Arrangement by Share-based Payment Award, Outstanding, Weighted Average Exercise Price [Roll Forward]
Options outstanding at January 1, weighted average exercise price per share	$ 8.78	$ 9.15	$ 11.21
Granted, weighted average exercise price per share	2.49	0.00	0.00
Forfeited, weighted average exercise price per share	7.32	0.00	0.00
Expired, weighted average exercise price per share	13.35	15.50	14.99
Options outstanding at December 31, weighted average exercise price per share	8.13	8.78	9.15
Options exercisable at December 31, weighted average exercise price per share	$ 8.91	$ 8.78	$ 10.47
Share-based Compensation Arrangement by Share-based Payment Award [Roll Forward]
Options outstanding at January 1, number of options outstanding	756,800	800,350	1,238,650
Granted, number of options outstanding	50,000	0	0
Forfeited, number of options outstanding	(485,000)	0	0
Expired, number of options outstanding	(115,800)	(43,550)	(438,300)
Options outstanding at December 31, number of options outstanding	206,000	756,800	800,350
Options exercisable at December 31, number of options outstanding	181,000	756,800	600,350

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STOCK-BASED COMPENSATION - Fair Value Inputs (Details) - Stock options	12 Months Ended
	Dec. 31, 2015 USD ($) $ / shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate	48.90%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	1.08%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Payments | $	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	2 years 9 months
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value | $ / shares	$ 0.81

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STOCK-BASED COMPENSATION Restricted stock (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average service period	10 months 6 days	0 days
Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average service period	9 months	1 year 3 months 26 days
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Non-vested restricted stock (units) at January 1, weighted average grant date fair value	$ 3.00	$ 3.00	$ 4.87
Granted, weighted average grant date fair value	2.17	3.22	2.44
Vested, weighted average grant date fair value	2.90	5.21	5.09
Forfeitures, Weighted Average Grant Date Fair Value	3.14	2.39	4.16
Non-vested restricted stock (units) at December 31, weighted average grant date fair value	$ 1.60	$ 3.00	$ 3.00
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Unvested restricted stock (units) at January 1, number of shares of restricted stock (unit)	803,999	997,802	1,028,916
Granted, number of share of restricted stock (units)	1,270,500	482,900	883,321
Vested, number of share of restricted stock (units)	(1,204,798)	(182,251)	(406,158)
Forfeited, number of share of restricted stock (units)	(189,701)	(494,452)	(508,277)
Unvested restricted stock (units) at December 31, number of shares of restricted stock (unit)	680,000	803,999	997,802
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Total Fair Value	$ 2,675	$ 669	$ 1,596
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average service period	0 days	1 year 3 months 4 days
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Non-vested restricted stock (units) at January 1, weighted average grant date fair value	$ 3.57	$ 3.65	$ 5.18
Granted, weighted average grant date fair value	2.47	3.40	2.90
Vested, weighted average grant date fair value	2.70	3.86	3.81
Forfeitures, Weighted Average Grant Date Fair Value	3.21	2.42	2.42
Non-vested restricted stock (units) at December 31, weighted average grant date fair value	$ 0.00	$ 3.57	$ 3.65
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Unvested restricted stock (units) at January 1, number of shares of restricted stock (unit)	119,940	115,869	100,000
Granted, number of share of restricted stock (units)	372,739	175,759	175,860
Vested, number of share of restricted stock (units)	(450,179)	(122,522)	(154,991)
Forfeited, number of share of restricted stock (units)	(42,500)	(49,166)	(5,000)
Unvested restricted stock (units) at December 31, number of shares of restricted stock (unit)	0	119,940	115,869
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Total Fair Value	$ 1,022	$ 436	$ 461

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STOCK-BASED COMPENSATION Restricted stock units (Details) - Restricted stock units - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Non-vested restricted stock (units) at January 1, weighted average grant date fair value	$ 3.57	$ 3.65	$ 5.18
Granted, weighted average grant date fair value	2.47	3.40	2.90
Vested, weighted average grant date fair value	2.70	3.86	3.81
Forfeitures, Weighted Average Grant Date Fair Value	3.21	2.42	2.42
Non-vested restricted stock (units) at December 31, weighted average grant date fair value	$ 0.00	$ 3.57	$ 3.65
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Unvested restricted stock (units) at January 1, number of shares of restricted stock (unit)	119,940	115,869	100,000
Granted, number of share of restricted stock (units)	372,739	175,759	175,860
Vested, number of share of restricted stock (units)	(450,179)	(122,522)	(154,991)
Forfeited, number of share of restricted stock (units)	(42,500)	(49,166)	(5,000)
Unvested restricted stock (units) at December 31, number of shares of restricted stock (unit)	0	119,940	115,869
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized	$ 1,022	$ 436	$ 461

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STOCK-BASED COMPENSATION Defined contribution plan and non-cash employer-matching contributions (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Defined contribution pan, maximum annual contribution per employee percent	15.00%
Defined contribution plan, employer matching contribution percent	3.00%
Expense recognized for the 401(k) plan	$ 193	$ 385	$ 483
Number of shares of the Company's common stock issued (in thousands)	116	118	0
Market value per share of the Company's common stock on contribution date (in dollars)	$ 2.71	$ 3.65	$ 0.00
Non-cash contribution made for employer matching liability	$ 314	$ 430	$ 0
Additional cash contribution made for employer-matching liability	0	0	651
Total contribution made for employer-matching liability	$ 314	$ 430	$ 651

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INCOME TAXES Foreign and Domestic Income Before Tax (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Domestic	$ 3,607	$ (10,342)	$ (7,622)
Foreign	(1,354)	(7,603)	(19,325)
Income (loss) from continuing operations before provision for income taxes	$ 2,253	$ (17,945)	$ (26,947)

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INCOME TAXES Components Of Income Tax Expense Benefit (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Current tax provision (benefit):
U.S. Federal	$ 0	$ (1,712)	$ (81)
State and local	18	(550)	126
Foreign	439	205	79
Total current provision for (benefit from) income taxes	457	(2,057)	124
Deferred tax provision (benefit):
U.S. Federal	0	0	0
State and local	0	0	0
Foreign	189	(102)	3,140
Total deferred provision for (benefit from) income taxes	189	(102)	3,140
Provision for (benefit from) income taxes	$ 646	$ (2,159)	$ 3,264

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INCOME TAXES Federal Statutory Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Provision for (benefit from) continuing operations at Federal statutory rate of 35%	$ 787	$ (6,281)	$ (9,431)
State income taxes, net of Federal income tax effect	11	(357)	(2)
Change in valuation allowance	447	(3,427)	7,949
Taxes related to foreign income	2,140	5,628	949
Effect of state tax rate changes on deferred tax assets	(6,834)	0	0
Others	1,375	2,446	2,524
Effective Income Tax Rate Reconciliation, Other Adjustments, Amount	2,720	(168)	1,275
Provision for (benefit from) income taxes	$ 646	$ (2,159)	$ 3,264

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INCOME TAXES Deferred Tax (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Deferred tax assets (liabilities):
Allowance for doubtful accounts	$ 122	$ 124
Property and equipment	321	2,152
Goodwill and intangibles	5,381	7,825
Accrued compensation	2,666	5,506
Accrued liabilities and other	3,244	3,582
Tax loss carry-forwards	154,028	146,644
Deferred tax assets (liabilities) gross, total	165,762	165,833
Valuation allowance	(159,298)	(158,851)
Deferred tax assets (liabilities), net of valuation allowance, total	$ 6,464	$ 6,982

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INCOME TAXES FIN 48 accruals (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Gross unrecognized tax benefits excluding interest and penalties	$ 2,190	$ 2,634
Amount presented as a reduction to a deferred tax asset	447	791
Unrecognized tax benefits, excluding interest and penalties	1,743	1,843
Accrued interest and penalties	536	554
Total unrecognized tax benefits that would impact the effective tax rate	$ 2,279	$ 2,397

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INCOME TAXES Summary of Income Tax Contingency (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($)
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance at January 1, 2012	$ 2,634
Additions based on tax positions related to the current year	148
Additions for tax positions of prior years	0
Reductions for tax positions of prior years	0
Settlements	0
Lapse of statute of limitations	(385)
Currency Translation	(207)
Balance at December 31, 2012	$ 2,190

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INCOME TAXES Interest and Penalties (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Expense for (benefit of) estimated interest and penalties related to unrecognized tax benefits	$ 50	$ (150)	$ 108
Minimum
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Decrease in Unrecognized Tax Benefits is Reasonably Possible	200
Maximum
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Decrease in Unrecognized Tax Benefits is Reasonably Possible	$ 400

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INCOME TAXES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Operating Loss Carryforwards [Line Items]
Effective income tax rate	28.70%	12.00%	(12.10%)
Effective income tax rate reconciliation, at federal statutory income tax rate	35.00%	35.00%	35.00%
NOL not absorbed by former parent	$ 16,584
Operating Loss Carryforwards, Expiration Dates	Dec. 31, 2035
NOL not reflected on DTA from Stock Compensation Expenses	$ 5,222
Operating Loss Carryforwards, Valuation Allowance	150,832
Deferred Tax Assets, Valuation Allowance	8,466
Domestic Tax Authority
Operating Loss Carryforwards [Line Items]
NOL Carryforward	314,463
Operating Loss Carryforwards, Valuation Allowance	125,785
Foreign Tax Authority
Operating Loss Carryforwards [Line Items]
NOL Carryforward	100,978
Operating loss that can carryforward indefinitely from foreign subsidiaries	95,908
Operating Loss Carryforwards, Valuation Allowance	25,047
Foreign Tax Authority | 2014
Operating Loss Carryforwards [Line Items]
Operating loss subject to expiration in the next twelve months from foreign subsidiaries	$ 112

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INCOME TAXES Open Years (Details)	24 Months Ended	48 Months Ended	60 Months Ended	72 Months Ended
	Dec. 31, 2015	Dec. 31, 2015	Dec. 31, 2015	Dec. 31, 2015
U.S. Federal
Tax Years Subject to Examination [Line Items]
Open Tax Year		2012
Other U.S. state and local jurisdictions
Tax Years Subject to Examination [Line Items]
Open Tax Year			2011
U.K.
Tax Years Subject to Examination [Line Items]
Open Tax Year	2014
Australia
Tax Years Subject to Examination [Line Items]
Open Tax Year			2011
Majority of other foreign jurisdictions
Tax Years Subject to Examination [Line Items]
Open Tax Year				2010

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EARNINGS (LOSS) PER SHARE (Computation of basic and diluted earnings (loss) per share) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Earnings (loss) per share (EPS):
Earnings (loss) per share from continuing operations, basic and diluted	$ (0.07)	$ (0.06)	$ 0.38	$ (0.20)	$ (0.11)	$ (0.14)	$ (0.11)	$ (0.13)	$ 0.05	$ (0.48)	$ (0.93)
Earnings (loss) per share from discontinued operations, basic and diluted	0.00	0.00	0.03	(0.01)	0.19	(0.07)	(0.02)	(0.01)	0.02	0.08	(0.01)
Earnings Per Share, Basic and Diluted	$ (0.08)	$ (0.06)	$ 0.41	$ (0.21)	$ 0.08	$ (0.21)	$ (0.13)	$ (0.14)	$ 0.07	$ (0.40)	$ (0.94)
EPS numerator - basic and diluted:
Income (Loss) from Continuing Operations	$ (2,484)	$ (2,029)	$ 12,774	$ (6,654)	$ (3,539)	$ (4,570)	$ (3,565)	$ (4,112)	$ 1,607	$ (15,786)	$ (30,211)
Income (Loss) from Discontinued Operations, Net of Taxes	(142)	(55)	1,103	(184)	6,282	(2,449)	(809)	(432)	722	2,592	(184)
Net income (loss)	$ (2,626)	$ (2,084)	$ 13,877	$ (6,838)	$ 2,743	$ (7,019)	$ (4,374)	$ (4,544)	$ 2,329	$ (13,194)	$ (30,395)
EPS denominator (in thousands):
Weighted-average common stock outstanding - basic (in shares)	34,274	34,687	33,525	33,053					33,869	32,843	32,493
Common stock equivalents: stock options and other stock-based awards (a) (in shares)									215	0	0
Weighted-average number of common stock outstanding - diluted (in shares)	34,274	34,687	34,007	33,053					34,084	32,843	32,493

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EARNINGS (LOSS) PER SHARE (Antidilutive securities excluded from the computation of earnings (loss) per share) (Details) - shares	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Common stock equivalents and outstanding stock options excluded from the calculation of diluted earnings (loss) per share (in thousands)	886,000	1,124,000	979,000	1,903,000	1,681,000	1,176,000	1,207,000	1,274,000	556,000	1,680,739	1,914,021
Unvested restricted stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Common stock equivalents and outstanding stock options excluded from the calculation of diluted earnings (loss) per share (in thousands)									350,000	803,999	997,802
Unvested restricted stock units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Common stock equivalents and outstanding stock options excluded from the calculation of diluted earnings (loss) per share (in thousands)									0	119,940	115,869
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Common stock equivalents and outstanding stock options excluded from the calculation of diluted earnings (loss) per share (in thousands)									206,000	756,800	800,350

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RESTRICTED CASH (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	$ 937	$ 1,595
Other assets
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	709	1,420
Other assets | Collateral accounts
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	229	618
Other assets | Rental deposits
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	480	802
Prepaid and other
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	228	175
Prepaid and other | Other
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	110	123
Prepaid and other | Client guarantees
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	$ 118	$ 52

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PROPERTY AND EQUIPMENT, NET (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 42,047	$ 60,754
Less: acccumulated depreciation and amortization	34,119	50,914
Property and equipment, net	7,928	9,840
Construction in Progress, Gross	513	1,006
Impairment of long-lived assets	0	662	$ 1,336
Capital lease obligation, current	62	77
Capital lease obligation, non-current	229	348
Capital lease obligations incurred	0	557
Noncash or part noncash acquisition, fixed assets acquired		1,221
Computer equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	5,911	8,806
Furniture and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	2,668	5,352
Capitalized software costs
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	17,946	25,228
Leasehold and building improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 15,522	$ 21,368

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GOODWILL (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Goodwill [Roll Forward]
Goodwill, January 1,	$ 2,029	$ 2,078
Currency translation	(91)	(49)
Goodwill, December 31,	$ 1,938	$ 2,029

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ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Payables and Accruals [Abstract]
Salaries, commissions and benefits	$ 23,684	$ 34,390
Sales, use and income taxes	6,096	8,492
Fees for professional services	1,760	1,912
Rent	1,218	1,519
Deferred revenue	1,722	1,167
Other accruals	5,864	6,585
Total accrued expenses and other liabilities	$ 40,344	$ 54,065

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BUSINESS REORGANIZATION EXPENSES REORGANIZATION EXPENSES BY PLAN (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($) position	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	$ 5,828	$ 3,789	$ 5,440
2015 Restructuring Plan [Member]
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	$ 2,060	0	0
Restructuring and Related Cost, Number of Positions Eliminated | position	63
Previous Years Reorganization Plan [Member]
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	$ 3,768	$ 3,789	$ 5,440

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BUSINESS REORGANIZATION EXPENSES CHANGE IN ACCRUED REORGANIZATION EXPENSES (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($)
Restructuring Reserve [Roll Forward]
Balance, beginning of year	$ 3,764
Changes in estimate	889
Restructuring and Related Cost, Incurred Cost	4,939
Payments	(5,228)
Balance, end of period	4,364
Facility Closing
Restructuring Reserve [Roll Forward]
Balance, beginning of year	1,992
Changes in estimate	790
Restructuring and Related Cost, Incurred Cost	1,877
Payments	(1,689)
Balance, end of period	2,970
One-time Termination Benefits
Restructuring Reserve [Roll Forward]
Balance, beginning of year	1,772
Changes in estimate	(48)
Restructuring and Related Cost, Incurred Cost	2,157
Payments	(2,695)
Balance, end of period	1,186
Other associated costs
Restructuring Reserve [Roll Forward]
Balance, beginning of year	0
Changes in estimate	147
Restructuring and Related Cost, Incurred Cost	905
Payments	(844)
Balance, end of period	$ 208

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BUSINESS REORGANIZATION EXPENSES LEASE TERMINATION PAYMENTS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	$ 5,828	$ 3,789	$ 5,440
Hudson Americas
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	1,108	94	448
Hudson Asia Pacific
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	669	1,322	989
Hudson Europe
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	2,883	1,407	3,214
Corporate
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	1,168	966	789
Facility Closing
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	2,667	902	1,136
Facility Closing | Hudson Americas
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	503	91	(22)
Facility Closing | Hudson Asia Pacific
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	625	771	445
Facility Closing | Hudson Europe
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	1,358	40	713
Facility Closing | Corporate
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	$ 181	$ 0	$ 0

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BUSINESS REORGANIZATION EXPENSES EMPLOYMENT TERMINATION BENEFITS (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($) position	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	$ 5,828	$ 3,789	$ 5,440
Hudson Americas
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	1,108	94	448
Hudson Asia Pacific
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	669	1,322	989
Hudson Europe
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	2,883	1,407	3,214
Corporate
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	1,168	966	789
One-time Termination Benefits
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	2,109	2,765	3,885
One-time Termination Benefits | Hudson Americas
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	350	3	470
One-time Termination Benefits | Hudson Asia Pacific
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	(2)	510	505
One-time Termination Benefits | Hudson Europe
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	792	1,285	2,120
One-time Termination Benefits | Corporate
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	$ 969	967	790
2015 Restructuring Plan [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated | position	63
Business reorganization expenses	$ 2,060	$ 0	$ 0

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BUSINESS REORGANIZATION EXPENSES OTHER ASSOCIATED COSTS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	$ 5,828	$ 3,789	$ 5,440
Hudson Americas
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	1,108	94	448
Hudson Asia Pacific
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	669	1,322	989
Hudson Europe
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	2,883	1,407	3,214
Corporate
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	1,168	966	789
Other associated costs
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	1,052	122	418
Other associated costs | Hudson Americas
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	255	0	0
Other associated costs | Hudson Asia Pacific
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	47	40	37
Other associated costs | Hudson Europe
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	733	82	381
Other associated costs | Corporate
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	$ 17	$ 0	$ 0

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COMMITMENTS AND CONTINGENCIES Operating Leases, Rent Expense, Minimum Rentals (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Commitments And Contingencies [Line Items]
Operating Leases, Rent Expense, Sublease Rentals	$ 5,506
2016	17,476
2017	13,717
2018	12,150
2019	8,940
2020	5,443
Thereafter	2,584
Total future minimum payments due	60,310
Office and general
Commitments And Contingencies [Line Items]
Operating leases, rent expense	$ 11,091	$ 14,834	$ 16,801

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COMMITMENTS AND CONTINGENCIES (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Commitments And Contingencies [Line Items]
Loss Contingency Accrual	$ 109	$ 376
Asset retirement obligation:
Asset Retirement Obligation, Current	142	25
Asset Retirement Obligations, Noncurrent	1,820	2,436
Total asset retirement obligations	1,962	$ 2,461
Chief Executive Officer [Member]
Commitments And Contingencies [Line Items]
Supplemental Unemployment Benefits, Severance Benefits	665
Loss Contingency, Range of Possible Loss, Maximum	$ 2

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CREDIT AGREEMENTS CREDIT AGREEMENTS (Details) € in Thousands, £ in Thousands, SGD in Thousands, NZD in Thousands, AUD in Thousands, $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2015 USD ($) Rate	Dec. 31, 2015 AUD Rate	Dec. 31, 2015 GBP (£) Rate	Dec. 31, 2015 NZD Rate	Dec. 31, 2015 EUR (€) Rate	Dec. 31, 2015 SGD Rate
Line of Credit Facility [Line Items]
Line of credit facility, average outstanding amount		$ 3,989
Debt, weighted average interest rate		3.42%	3.42%	3.42%	3.42%	3.42%	3.42%
Lloyds [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Covenant, Minimum Availability Required		$ 2,947		£ 2,000
Debt instrument, interest rate increase		1.75%
Initial Term (in Years) of the Credit Agreement		2
Renewal Term (in months) after the initial term of the Lloyds Agreement		3
Line of Credit Facility, Maximum Borrowing Capacity		$ 22,104		£ 15,000
Percentage of true credit note dilution limit		5.00%
Debt Turns in days		55
Debt Turn rolling period in months		3
Lloyds [Member] | Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Less: outstanding borrowing		$ 0
Interest rates on outstanding borrowing		2.25%	2.25%	2.25%	2.25%	2.25%	2.25%
Line of credit facility, minimum excess availability		$ 7,202
Borrowing capacity		7,202
Lloyds [Member] | Credit Facility Lending based on Billed Revenue [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity		$ 17,683		£ 12,000
Percentage of eligible Temp receivable		83.00%
Lloyds [Member] | Credit Facility Lending based on Unbilled Revenue [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity		$ 4,421		£ 3,000
Percentage of eligible Temp receivable		75.00%
Percentage of eligible Permanent receivable		25.00%
National Australia Bank Limited and Bank of New Zealand [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Covenants, Minimum Fixed Charges Coverage Ratio Required | Rate		150.00%	150.00%	150.00%	150.00%	150.00%	150.00%
Line of Credit Facility, Covenants, Minimum Receivables Ratio | Rate		120.00%	120.00%	120.00%	120.00%	120.00%	120.00%
National Australia Bank Limited and Bank of New Zealand [Member] | Financial Guarantee Facility [Member]
Line of Credit Facility [Line Items]
Financial guarantee capacity		$ 2,186	AUD 3,000
Debt Instrument, Fee Percent		1.50%
Less: outstanding financial guarantee requested		$ 0
Additional availability for financial guarantee		$ 2,186
Interest rates on financial guarantee requested		2.10%	2.10%	2.10%	2.10%	2.10%	2.10%
National Australia Bank Limited and Bank of New Zealand [Member] | Australian Receivables Facility [Member] [Domain]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity		$ 2,915	AUD 4,000
National Australia Bank Limited [Member] | Financial Guarantee Facility [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Fee Percent		0.30%
Westpac Bank | Financial Guarantee Facility [Member]
Line of Credit Facility [Line Items]
Less: outstanding borrowing		$ 1,765
Lending Arrangements Belgium, Netherlands and Singapore Banks | Overdraft Facility [Member]
Line of Credit Facility [Line Items]
Less: outstanding borrowing		$ 0
Lending Arrangements Netherlands and Belgium Banks | Overdraft Facility [Member] | EURIBOR
Line of Credit Facility [Line Items]
Interest rates on outstanding borrowing		2.75%	2.75%	2.75%	2.75%	2.75%	2.75%
Australia | National Australia Bank Limited and Bank of New Zealand [Member] | Australian Receivables Facility [Member] [Domain]
Line of Credit Facility [Line Items]
Line of Credit Facility, Fair Value of Amount Outstanding		$ (2,368)
Debt instrument, interest rate increase		1.50%
Interest rates on outstanding borrowing		3.60%	3.60%	3.60%	3.60%	3.60%	3.60%
Line of credit facility, minimum excess availability		$ 10,387
Borrowing capacity		12,755
Line of Credit Facility, Maximum Borrowing Capacity		18,218	AUD 25,000
Debt Instrument, Fee Amount		5	AUD 6
New Zealand Subsidiary | National Australia Bank Limited and Bank of New Zealand [Member] | New Zealand Receivables Agreement [Member]
Line of Credit Facility [Line Items]
Less: outstanding borrowing		$ 0
Interest rates on outstanding borrowing		4.88%	4.88%	4.88%	4.88%	4.88%	4.88%
LIne of Credit Facility, Notice Period		90 days
Line of credit facility, minimum excess availability		$ 1,688
Borrowing capacity		1,688
Line of Credit Facility, Maximum Borrowing Capacity		3,417			NZD 5,000
Debt Instrument, Fee Amount		$ 1			NZD 1
Belgium Subsidiary | Lending Arrangements Belgium Bank | Overdraft Facility [Member]
Line of Credit Facility [Line Items]
LIne of Credit Facility, Notice Period		15 days
Line of Credit Facility, Maximum Borrowing Capacity		$ 1,086				€ 1,000
Singapore Subsidiary | Overdraft Facility [Member] | Singapore Prime Rate
Line of Credit Facility [Line Items]
Debt instrument, interest rate increase		1.75%
Singapore Subsidiary | Lending Arrangements Singapore Bank
Line of Credit Facility [Line Items]
Lending arrangement expiration	1 year
Line of Credit Facility, Maximum Borrowing Capacity		$ 141					SGD 200
Singapore Subsidiary | Lending Arrangements Singapore Bank | Overdraft Facility [Member] | Singapore Prime Rate
Line of Credit Facility [Line Items]
Interest rates on outstanding borrowing		6.00%	6.00%	6.00%	6.00%	6.00%	6.00%
Hudson Information Technology (US) Business [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Termination Fee		$ 161
Payments to Secure Letter of Credit		$ 417

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STOCKHOLDERS' EQUITY (Details) - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Jul. 30, 2015
Stockholders' Equity Attributable to Parent [Abstract]
Stock Repurchase Program, Authorized Amount				$ 10,000
Stock Repurchased During Period, Shares	528
Payments for Repurchase of Common Stock	$ 1,386	$ 0	$ 0

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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, for Net Gain (Loss), before Tax	$ (19)	$ 0
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax	10,159	13,485
Accumulated Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net of Tax	133	128
Accumulated Other Comprehensive Income (Loss), Net of Tax	10,292	$ 13,613
Reclassification out of Accumulated Other Comprehensive Income [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Reclassification Adjustment from AOCI, Realized upon Sale or Liquidation, before Tax	$ (450)

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SHELF REGISTRATION AND STOCKHOLDER RIGHTS PLAN (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Feb. 28, 2005
Class of Stock [Line Items]
Preferred stock par value		$ 0.001
Price per share		$ 8.50
Ownership percent to exercise purchase right		4.99%
Redemption price		$ 0.001
Acquisition Shelf Registration Statement | Common stock
Class of Stock [Line Items]
Shelf registration, maximum shares authorized	1,350,000
Shelf registration, shares available for issuance	1,350,000

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SEGMENT AND GEOGRAPHIC DATA Segment Information (Details) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015 USD ($)	Sep. 30, 2015 USD ($)	Jun. 30, 2015 USD ($)	Mar. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Sep. 30, 2014 USD ($)	Jun. 30, 2014 USD ($)	Mar. 31, 2014 USD ($)	Dec. 31, 2015 USD ($)	Dec. 31, 2015 USD ($) segments	Dec. 31, 2015 USD ($) Segment	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments										3	3
Revenue, from external customers									$ 463,197			$ 581,192	$ 562,572
Revenue from Related Parties									0			0	0
Total revenue	$ 106,109	$ 110,028	$ 122,743	$ 124,317	$ 136,677	$ 149,278	$ 151,070	$ 144,167	463,197			581,192	562,572
Gross margin, from external customers									187,710			222,845	209,429
Inter-segment gross margin									0			0	0
Gross margin	44,439	$ 45,145	$ 50,222	$ 47,904	53,258	$ 55,687	$ 59,871	$ 54,029	187,710			222,845	209,429
Proceeds from Divestiture of Businesses									19,837			0	0
Business reorganization expenses (recovery)									5,828			3,789	5,440
Impairment of long-lived assets									0			662	1,336
EBITDA (loss) (a)									6,820			(11,725)	(20,471)
Depreciation and amortization									3,845			5,559	5,922
Intercompany interest income (expense), net									0			0	0
Interest income (expense), net									(722)			(661)	(554)
Income (loss) from continuing operations before provision for income taxes									2,253			(17,945)	(26,947)
Provision for (benefit from) income taxes from continuing operations									646			(2,159)	3,264
Accounts receivable, net	62,420				74,079				62,420	$ 62,420	$ 62,420	74,079	76,467
Long-lived assets, net of accumulated depreciation and amortization	9,951				11,842				9,951	9,951	9,951	11,842	14,040
Total assets	124,949				139,672				124,949	124,949	124,949	139,672	158,829
Hudson Americas
Segment Reporting Information [Line Items]
Revenue, from external customers									28,627			50,146	51,857
Revenue from Related Parties									41			60	(2)
Total revenue									28,668			50,206	51,855
Gross margin, from external customers									16,111			20,757	18,692
Inter-segment gross margin									25			35	(4)
Gross margin									16,136			20,792	18,688
Proceeds from Divestiture of Businesses									15,918			0	0
Business reorganization expenses (recovery)									1,108			94	448
Impairment of long-lived assets									0			0	0
EBITDA (loss) (a)									13,354			117	(717)
Depreciation and amortization									604			485	494
Intercompany interest income (expense), net									0			0	0
Interest income (expense), net									(342)			(90)	16
Income (loss) from continuing operations before provision for income taxes									12,408			(458)	(1,195)
Provision for (benefit from) income taxes from continuing operations									58			(2,201)	61
Accounts receivable, net	3,155				6,695				3,155	3,155	3,155	6,695	5,923
Long-lived assets, net of accumulated depreciation and amortization	36				860				36	36	36	860	604
Total assets	7,766				10,553				7,766	7,766	7,766	10,553	18,338
Hudson Asia Pacific
Segment Reporting Information [Line Items]
Revenue, from external customers									219,391			246,873	232,748
Revenue from Related Parties									0			0	0
Total revenue									219,391			246,873	232,748
Gross margin, from external customers									89,682			93,014	87,162
Inter-segment gross margin									(477)			(143)	(71)
Gross margin									89,205			92,871	87,091
Proceeds from Divestiture of Businesses									0			0	0
Business reorganization expenses (recovery)									669			1,322	989
Impairment of long-lived assets									0			314	257
EBITDA (loss) (a)									2,851			(890)	(3,227)
Depreciation and amortization									1,951			3,287	3,192
Intercompany interest income (expense), net									0			0	(1,254)
Interest income (expense), net									(276)			(199)	(183)
Income (loss) from continuing operations before provision for income taxes									624			(4,376)	(7,856)
Provision for (benefit from) income taxes from continuing operations									776			11	3,489
Accounts receivable, net	29,824				26,745				29,824	29,824	29,824	26,745	24,647
Long-lived assets, net of accumulated depreciation and amortization	7,382				8,227				7,382	7,382	7,382	8,227	9,179
Total assets	49,246				54,141				49,246	49,246	49,246	54,141	55,234
Hudson Europe
Segment Reporting Information [Line Items]
Revenue, from external customers									215,179			284,173	277,967
Revenue from Related Parties									498			198	107
Total revenue									215,677			284,371	278,074
Gross margin, from external customers									81,917			109,074	103,575
Inter-segment gross margin									451			108	87
Gross margin									82,368			109,182	103,662
Proceeds from Divestiture of Businesses									3,919			0	0
Business reorganization expenses (recovery)									2,883			1,407	3,214
Impairment of long-lived assets									0			348	1,079
EBITDA (loss) (a)									(207)			(1,187)	(9,197)
Depreciation and amortization									802			1,247	1,592
Intercompany interest income (expense), net									(526)			(439)	(532)
Interest income (expense), net									(94)			(37)	27
Income (loss) from continuing operations before provision for income taxes									(1,629)			(2,910)	(11,294)
Provision for (benefit from) income taxes from continuing operations									(176)			35	(415)
Accounts receivable, net	29,441				40,639				29,441	29,441	29,441	40,639	45,897
Long-lived assets, net of accumulated depreciation and amortization	1,859				2,171				1,859	1,859	1,859	2,171	3,494
Total assets	53,557				65,105				53,557	53,557	53,557	65,105	74,877
Corporate
Segment Reporting Information [Line Items]
Revenue, from external customers									0			0	0
Revenue from Related Parties									0			0	0
Total revenue									0			0	0
Gross margin, from external customers									0			0	0
Inter-segment gross margin									0			0	0
Gross margin									0			0	0
Proceeds from Divestiture of Businesses									0			0	0
Business reorganization expenses (recovery)									1,168			966	789
Impairment of long-lived assets									0			0	0
EBITDA (loss) (a)									(9,178)			(9,765)	(7,330)
Depreciation and amortization									488			540	644
Intercompany interest income (expense), net									526			439	1,784
Interest income (expense), net									(10)			(335)	(414)
Income (loss) from continuing operations before provision for income taxes									(9,150)			(10,201)	(6,604)
Provision for (benefit from) income taxes from continuing operations									(12)			(4)	129
Accounts receivable, net	0				0				0	0	0	0	0
Long-lived assets, net of accumulated depreciation and amortization	674				584				674	674	674	584	763
Total assets	14,380				9,873				14,380	14,380	14,380	9,873	10,380
Inter- segment elimination
Segment Reporting Information [Line Items]
Revenue, from external customers									0			0	0
Revenue from Related Parties									(539)			(258)	(105)
Total revenue									(539)			(258)	(105)
Gross margin, from external customers									0			0	0
Inter-segment gross margin									1			0	(12)
Gross margin									1			0	(12)
Proceeds from Divestiture of Businesses												0	0
Business reorganization expenses (recovery)									0			0	0
Impairment of long-lived assets									0			0	0
EBITDA (loss) (a)									0			0	0
Depreciation and amortization									0			0	0
Intercompany interest income (expense), net									0			0	2
Interest income (expense), net									0			0	0
Income (loss) from continuing operations before provision for income taxes									0			$ 0	2
Provision for (benefit from) income taxes from continuing operations									0				0
Accounts receivable, net	0				0				0	0	0	$ 0	0
Long-lived assets, net of accumulated depreciation and amortization	0				0				0	0	0	0	0
Total assets	$ 0				$ 0				$ 0	$ 0	$ 0	$ 0	$ 0

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SEGMENT AND GEOGRAPHIC DATA Geographic Data Reporting (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Segment Reporting Information [Line Items]
Revenue	$ 106,109	$ 110,028	$ 122,743	$ 124,317	$ 136,677	$ 149,278	$ 151,070	$ 144,167	$ 463,197	$ 581,192	$ 562,572
Long-lived assets, net of accumulated depreciation and amortization	9,951				11,842				9,951	11,842	14,040
Total assets	124,949				139,672				124,949	139,672	158,829
Net assets	61,180				59,257				61,180	59,257	74,385	$ 106,541
Hudson Americas
Segment Reporting Information [Line Items]
Revenue									28,668	50,206	51,855
Long-lived assets, net of accumulated depreciation and amortization	36				860				36	860	604
Total assets	7,766				10,553				7,766	10,553	18,338
Hudson Asia Pacific
Segment Reporting Information [Line Items]
Revenue									219,391	246,873	232,748
Long-lived assets, net of accumulated depreciation and amortization	7,382				8,227				7,382	8,227	9,179
Total assets	49,246				54,141				49,246	54,141	55,234
Hudson Europe
Segment Reporting Information [Line Items]
Revenue									215,677	284,371	278,074
Long-lived assets, net of accumulated depreciation and amortization	1,859				2,171				1,859	2,171	3,494
Total assets	53,557				65,105				53,557	65,105	74,877
Corporate
Segment Reporting Information [Line Items]
Revenue									0	0	0
Long-lived assets, net of accumulated depreciation and amortization	674				584				674	584	763
Total assets	14,380				9,873				14,380	9,873	10,380
Inter- segment elimination
Segment Reporting Information [Line Items]
Revenue									(539)	(258)	(105)
Long-lived assets, net of accumulated depreciation and amortization	0				0				0	0	0
Total assets	0				0				0	0	0
United Kingdom
Segment Reporting Information [Line Items]
Revenue									154,931	181,155	180,084
Long-lived assets, net of accumulated depreciation and amortization	1,707				1,834				1,707	1,834	2,891
Net assets	17,371				18,894				17,371	18,894	21,479
Australia
Segment Reporting Information [Line Items]
Revenue									159,539	184,853	169,998
Long-lived assets, net of accumulated depreciation and amortization	4,115				5,404				4,115	5,404	5,838
Net assets	9,920				13,913				9,920	13,913	18,938
United States
Segment Reporting Information [Line Items]
Revenue									27,965	49,375	50,859
Long-lived assets, net of accumulated depreciation and amortization	718				1,429				718	1,429	1,337
Net assets	13,467				7,255				13,467	7,255	15,819
Continental Europe
Segment Reporting Information [Line Items]
Revenue									60,248	103,018	97,883
Long-lived assets, net of accumulated depreciation and amortization	144				330				144	330	594
Net assets	7,176				9,366				7,176	9,366	7,169
Other Asia Pacific
Segment Reporting Information [Line Items]
Revenue									59,852	62,020	62,750
Long-lived assets, net of accumulated depreciation and amortization	3,267				2,822				3,267	2,822	3,341
Net assets	13,261				9,772				13,261	9,772	10,791
Other Americas
Segment Reporting Information [Line Items]
Revenue									662	771	998
Long-lived assets, net of accumulated depreciation and amortization	0				23				0	23	39
Net assets	$ (15)				$ 57				$ (15)	$ 57	$ 189

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SELECTED QUARTERLY FINANCIAL DATA Selected Quarterly Financial Data (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Quarterly Financial Information Disclosure [Abstract]
Revenue	$ 106,109	$ 110,028	$ 122,743	$ 124,317	$ 136,677	$ 149,278	$ 151,070	$ 144,167	$ 463,197	$ 581,192	$ 562,572
Gross margin	44,439	45,145	50,222	47,904	53,258	55,687	59,871	54,029	187,710	222,845	209,429
Operating income (loss)	140	(3,826)	13,643	(6,716)	(6,134)	(5,113)	(2,865)	(3,374)	3,241	(17,486)	(27,152)
Income (Loss) from Continuing Operations	(2,484)	(2,029)	12,774	(6,654)	(3,539)	(4,570)	(3,565)	(4,112)	1,607	(15,786)	(30,211)
Income (Loss) from Discontinued Operations, Net of Taxes	(142)	(55)	1,103	(184)	6,282	(2,449)	(809)	(432)	722	2,592	(184)
Net income (loss)	$ (2,626)	$ (2,084)	$ 13,877	$ (6,838)	$ 2,743	$ (7,019)	$ (4,374)	$ (4,544)	$ 2,329	$ (13,194)	$ (30,395)
Earnings (loss) per share from continuing operations, basic and diluted	$ (0.07)	$ (0.06)	$ 0.38	$ (0.20)	$ (0.11)	$ (0.14)	$ (0.11)	$ (0.13)	$ 0.05	$ (0.48)	$ (0.93)
Earnings (loss) per share from discontinued operations, basic and diluted	0.00	0.00	0.03	(0.01)	0.19	(0.07)	(0.02)	(0.01)	0.02	0.08	(0.01)
Earnings Per Share, Basic and Diluted	$ (0.08)	$ (0.06)	$ 0.41	$ (0.21)	$ 0.08	$ (0.21)	$ (0.13)	$ (0.14)	$ 0.07	$ (0.40)	$ (0.94)
Weighted Average Number of Shares Outstanding, Basic	34,274,000	34,687,000	33,525,000	33,053,000					33,869,000	32,843,000	32,493,000
Weighted Average Number of Shares Outstanding, Basic and Diluted					32,995,000	32,910,000	32,752,000	32,641,000
Weighted-average common stock outstanding - diluted (in shares)	34,274,000	34,687,000	34,007,000	33,053,000					34,084,000	32,843,000	32,493,000
Common stock equivalents and outstanding stock options excluded from the calculation of diluted earnings (loss) per share (in thousands)	886,000	1,124,000	979,000	1,903,000	1,681,000	1,176,000	1,207,000	1,274,000	556,000	1,680,739	1,914,021

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SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF THE REGISTRANT [Schedule] Condensed Statement of Operations (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Operating expenses:
Depreciation and amortization									$ 3,845	$ 5,559	$ 5,922
Business reorganization expenses									5,828	3,789	5,440
Operating income (loss)	$ 140	$ (3,826)	$ 13,643	$ (6,716)	$ (6,134)	$ (5,113)	$ (2,865)	$ (3,374)	3,241	(17,486)	(27,152)
Other income (expense):
Interest income (expense), net									(722)	(661)	(554)
Other income (expense), net									(266)	202	759
Provision for (benefit from) income taxes from continuing operations									646	(2,159)	3,264
Net income (loss)	$ (2,626)	$ (2,084)	$ 13,877	$ (6,838)	$ 2,743	$ (7,019)	$ (4,374)	$ (4,544)	2,329	(13,194)	(30,395)
Parent Company
Operating expenses:
Selling, general and administrative expenses									13,327	16,948	15,953
Depreciation and amortization									488	541	645
Business reorganization expenses									1,168	967	790
Operating income (loss)									(14,983)	(18,456)	(17,388)
Other income (expense):
Interest income (expense), net									516	103	105
Other income (expense), net									5,318	8,150	9,412
Income (Loss) from Subsidiaries, Net of Tax									11,466	(2,995)	(22,522)
Income (loss) from continuing operations before provision for income taxes									(9,149)	(10,203)	(7,871)
Provision for (benefit from) income taxes from continuing operations									(12)	(4)	2
Net income (loss)									$ 2,329	$ (13,194)	$ (30,395)

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SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF THE REGISTRANT [Schedule] Condensed Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Current assets:
Cash and cash equivalents	$ 37,663	$ 33,989	$ 37,378	$ 38,653
Prepaid and other	5,979	9,604
Total current assets	106,143	118,921
Property and equipment, net	7,928	9,840
Other assets	4,154	5,263
Total assets	124,949	139,672	158,829
Current liabilities:
Total current liabilities	51,591	67,117
Other Liabilities, Noncurrent	5,655	5,002
Total liabilities	63,769	80,415
Total stockholders’ equity	61,180	59,257	74,385	106,541
Total liabilities and stockholders' equity	124,949	139,672
Parent Company
Current assets:
Cash and cash equivalents	13,025	7,006	$ 7,470	$ 9,475
Prepaid and other	196	1,366
Total current assets	13,221	8,372
Property and equipment, net	674	584
Investment in and advances to/from subsidiaries	50,770	54,785
Other assets	485	917
Total assets	65,150	64,658
Current liabilities:
Accounts payable, accrued expenses and other current liabilities	3,494	4,937
Total current liabilities	3,494	4,937
Other Liabilities, Noncurrent	476	464
Total liabilities	3,970	5,401
Total stockholders’ equity	61,180	59,257
Total liabilities and stockholders' equity	$ 65,150	$ 64,658

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SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF THE REGISTRANT [Schedule] Condensed Statements of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cash flows from operating activities:
Net income (loss)	$ (2,626)	$ (2,084)	$ 13,877	$ (6,838)	$ 2,743	$ (7,019)	$ (4,374)	$ (4,544)	$ 2,329	$ (13,194)	$ (30,395)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Stock-based compensation									4,231	1,325	2,090
Other, net									194	354	562
Changes in operating assets and liabilities, net of effect of dispositions:
(Increase) decrease in prepaid and other assets									2,763	(1,731)	1,227
Increase (decrease) in accounts payable, accrued expenses and other liabilities									(7,902)	4,213	(2,100)
Increase (decrease) in accrued business reorganization expenses									(679)	2,684	818
Net cash provided by (used in) operating activities									(17,351)	(17,840)	2,513
Cash flows from investing activities:
Capital expenditures									(3,061)	(5,346)	(2,557)
Net cash provided by (used in) investing activities									21,648	16,731	(2,557)
Cash flows from financing activities:
Borrowings under credit agreements									147,429	133,030	17,314
Payments for Repurchase of Common Stock									(1,386)	0	0
Purchase of restricted stock from employees									(244)	(138)	(488)
Net cash provided by (used in) financing activities									644	(1,256)	(497)
Net increase (decrease) in cash and cash equivalents									3,674	(3,389)	(1,275)
Cash and cash equivalents, beginning of the period				33,989				37,378	33,989	37,378	38,653
Cash and cash equivalents, end of the period	37,663				33,989				37,663	33,989	37,378
Parent Company
Cash flows from operating activities:
Net income (loss)									2,329	(13,194)	(30,395)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Dividends received from subsidiaries									7,468	0	2,341
Non-cash (income) losses from subsidiaries, net of taxes									(11,466)	2,995	22,522
Depreciation and amortization									488	541	645
Stock-based compensation									637	405	953
Other, net									0	248	368
Changes in operating assets and liabilities, net of effect of dispositions:
(Increase) decrease in prepaid and other assets									1,921	(744)	144
(Increase) decrease in due from subsidiaries									14,503	11,910	10,409
Increase (decrease) in accounts payable, accrued expenses and other liabilities									(1,269)	837	(1,597)
Increase (decrease) in accrued business reorganization expenses									(120)	793	134
Net cash provided by (used in) operating activities									14,491	3,791	5,524
Cash flows from investing activities:
Capital expenditures									(897)	0	(368)
Advances to and investments in subsidiaries, net									(5,945)	(4,126)	(6,673)
Net cash provided by (used in) investing activities									(6,842)	(4,126)	(7,041)
Cash flows from financing activities:
Borrowings under credit agreements									0	22,081	514
Repayments under credit facility									0	(22,081)	(514)
Payments for Repurchase of Common Stock									(1,386)	0	0
Purchase of restricted stock from employees									(244)	(129)	(488)
Net cash provided by (used in) financing activities									(1,630)	(129)	(488)
Net increase (decrease) in cash and cash equivalents									6,019	(464)	(2,005)
Cash and cash equivalents, beginning of the period				$ 7,006				$ 7,470	7,006	7,470	9,475
Cash and cash equivalents, end of the period	$ 13,025				$ 7,006				$ 13,025	$ 7,006	$ 7,470

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SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF THE REGISTRANT [Schedule] Notes to Condensed Financial Information of Registrant (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Condensed Financial Statements, Captions [Line Items]
Stockholders' equity attributable to parent	$ 61,180	$ 59,257	$ 74,385	$ 106,541
Parent Company
Condensed Financial Statements, Captions [Line Items]
Stockholders' equity attributable to parent	$ 61,180	59,257
Restricted net asset percentage	25.00%
Dividends received from subsidiaries	$ 7,468	$ 0	$ 2,341
Restricted Net Assets | Parent Company
Condensed Financial Statements, Captions [Line Items]
Stockholders' equity attributable to parent	$ 24,226

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SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS [Schedule] (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Allowance for Doubtful Accounts [Member]
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Period	$ 986	$ 1,108	$ 1,174
Additions Charged to Costs/Expenses (Recoveries)	178	97	(13)
Deductions	304	219	53
Balance at End of Period	860	986	1,108
Valuation Allowance of Deferred Tax Assets [Member]
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Period	158,851	162,278	154,329
Additions Charged to Costs/Expenses (Recoveries)	3,488	243	8,225
Deductions	3,041	3,670	276
Balance at End of Period	$ 159,298	$ 158,851	$ 162,278