$ 167,365

^[1]

$ 171,360

^[1]

$ 329,226

^[1]

$ 337,037

^[1]

104,554

^[2]

110,856

^[2]

208,885

^[2]

219,857

^[2]

Selling, general and administrative expenses

62,811

60,504

120,341

117,180

Operating expenses:

63,612

63,023

123,214

124,613

Business reorganization expenses

1,514

1,656

3,002

3,304

1,117

1,249

1,231

3,231

Operating income (loss)

(3,432)

(5,424)

(7,106)

(13,968)

Non-operating income (expense):

Other income (expense), net

(206)

(155)

(350)

(300)

(321)

(94)

(523)

177

Provision for (benefit from) income taxes

(3,959)

(5,673)

(7,979)

(14,091)

415

138

939

(39)

Net income (loss)

(4,374)

(5,811)

(8,918)

(14,052)

Earnings (loss) per share:

Basic (per share)

$ (0.13)

$ (0.18)

$ (0.27)

$ (0.43)

Diluted (per share)

$ (0.13)

$ (0.18)

$ (0.27)

$ (0.43)

Weighted-average shares outstanding:

Basic (in shares)

32,752

32,717

32,697

32,532

Diluted (in shares)

32,752

32,717

32,697

32,532

Comprehensive income (loss):

Net income (loss)

(4,374)

(5,811)

(8,918)

(14,052)

Other comprehensive income (loss):

Foreign currency translation adjustment, net of income taxes

1,001

(3,626)

2,030

(5,387)

Pension Liability Adjustment

(25)

Total other comprehensive income (loss), net of income taxes

1,001

(3,597)

2,005

(5,343)

Comprehensive income (loss)

$ (3,373)

$ (9,408)

$ (6,913)

$ (19,395)

[1]

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.

[2]

Direct costs in Temporary Contracting include the direct staffing costs of salaries, payroll taxes, employee benefits, travel expenses, rent 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 category. 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. The salaries, commissions, payroll taxes and employee benefits related to recruitment professionals are included under the caption "Selling, general and administrative expenses" in the Condensed Consolidated Statements of Operations and Other Comprehensive Income (Loss).

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $) In Thousands, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Current assets:
Cash and cash equivalents	$ 17,853	$ 37,378
Accounts receivable, net of allowance for doubtful accounts	100,508	85,901
Prepaid and other	10,381	8,762
Total current assets	128,742	132,041
Property and equipment, net	14,900	13,822
Deferred tax assets, non-current	6,487	7,124
Other assets, non-current	5,791	5,842
Total assets	155,920	158,829
Current liabilities:
Accounts payable	8,177	9,747
Accrued expenses and other current liabilities	57,574	54,722
Short-term borrowings	2,183	476
Accrued business reorganization expenses	2,292	3,810
Total current liabilities	70,226	68,755
Deferred rent and tenant improvement contributions	7,556	6,120
Income tax payable, non-current	2,929	3,872
Other non-current liabilities	6,600	5,697
Total liabilities	87,311	84,444
Commitments and contingencies
Stockholders' equity:
Preferred stock	0	0
Common stock	34	34
Additional paid-in capital	476,193	475,461
Accumulated deficit	(426,340)	(417,422)
Accumulated other comprehensive income (loss), net of applicable tax	19,178	17,173
Treasury stock, at cost	(456)	(861)
Total stockholders' equity	68,609	74,385
Total liabilities and stockholders' equity	$ 155,920	$ 158,829

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $) In Thousands, except Per Share data, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Accounts receivable, allowance for doubtful accounts	$ 1,152	$ 1,108
Preferred stock, par value (per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000	10,000
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	100,000
Common stock, issued	33,134	33,543
Treasury stock, shares	127	211

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $) In Thousands, unless otherwise specified	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Cash flows from operating activities:
Net income (loss)	$ (8,918)	$ (14,052)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization	3,002	3,304
Provision for (recovery of) doubtful accounts	78	35
Provision for (benefit from) deferred income taxes	237	(373)
Stock-based compensation	829	1,532
Other, net	192	324
Changes in assets and liabilities:
Decrease (increase) in accounts receivable	(12,622)	(1,393)
Decrease (increase) in prepaid and other assets	(670)	(692)
Increase (decrease) in accounts payable, accrued expenses and other liabilities	679	3,371
Increase (decrease) in accrued business reorganization expenses	(1,086)	743
Net cash provided by (used in) operating activities	(18,279)	(7,201)
Cash flows from investing activities:
Capital expenditures	(2,746)	(1,416)
Net cash provided by (used in) investing activities	(2,746)	(1,416)
Cash flows from financing activities:
Borrowings under credit agreements	23,584	9,550
Repayments under credit agreements	(21,884)	(8,887)
Repayment of capital lease obligations	(283)	(230)
Purchase of restricted stock from employees	(122)	(470)
Net cash provided by (used in) financing activities	1,295	(37)
Effect of exchange rates on cash and cash equivalents	205	(1,692)
Net increase (decrease) in cash and cash equivalents	(19,525)	(10,346)
Cash and cash equivalents, beginning of the period	37,378	38,653
Cash and cash equivalents, end of the period	17,853	28,307
Supplemental disclosures of cash flow information:
Cash paid during the period for interest	202	123
Cash payments during the period for income taxes, net of refunds	$ 555	$ 395

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (USD $) In Thousands	Total	Common Stock	Additional paid-in capital	Accumulated deficit	Accumulated other comprehensive income (loss)	Treasury stock
Beginning Balance at Dec. 31, 2013	$ 74,385	$ 34	$ 475,461	$ (417,422)	$ 17,173	$ (861)
Beginning Balance (in shares) at Dec. 31, 2013		33,332
Net income (loss)	(8,918)			(8,918)
Other comprehensive income (loss), translation adjustments	2,030				2,030
Other comprehensive income (loss), pension liability adjustment	(25)				(25)
Adjustments Related to Tax Withholding for Share-based Compensation (in shares)		(33)
Adjustments Related to Tax Withholding for Share-based Compensation	(122)					(122)
Stock Issued During Period, Shares, Employee Benefit Plan	118	118
Stock Issued During Period, Value, Employee Benefit Plan	430		(97)			527
Stock-based compensation (in shares)		(410)
Stock-based compensation	829		829
Ending Balance at Jun. 30, 2014	$ 68,609	$ 34	$ 476,193	$ (426,340)	$ 19,178	$ (456)
Ending Balance (in shares) at Jun. 30, 2014		33,007

BASIS OF PRESENTATION	6 Months Ended
BASIS OF PRESENTATION	Jun. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION These interim unaudited condensed consolidated financial statements have been prepared in accordance with United States of America (“U.S.”) generally accepted accounting principles (“U.S. GAAP”) for interim financial information and with the instructions to Form 10-Q and should be read in conjunction with the consolidated financial statements and related notes of Hudson Global, Inc. and its subsidiaries (the “Company”) filed in its Annual Report on Form 10-K for the year ended December 31, 2013. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities, and the reported amounts of operating revenues and expenses. These estimates are based on management’s knowledge and judgments. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation of the Company’s financial position, results of operations and cash flows at the dates and for the periods presented have been included. The results of operations for interim periods are not necessarily indicative of the results of operations for the full year. The Condensed Consolidated Financial Statements include the accounts of the Company and all of its wholly-owned and majority-owned subsidiaries. All significant intra-entity balances and transactions between and among the Company and its subsidiaries have been eliminated in consolidation. Certain prior year amounts have been reclassified to conform to the current period presentation.

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

Revenue, Direct Costs and Gross Margin [Abstract]

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+ Details

DESCRIPTION OF BUSINESS DESCRIPTION OF BUSINESS	6 Months Ended
DESCRIPTION OF BUSINESS DESCRIPTION OF BUSINESS	Jun. 30, 2014
Description of Business [Abstract]
Nature of Operations [Text Block]	NOTE 2 – DESCRIPTION OF BUSINESS The Company is 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. The Company’s core service offerings include Permanent Recruitment, Contract Consulting, Recruitment Process Outsourcing (“RPO”), Talent Management Solutions and Legal eDiscovery. The Company operates in 20 countries with three reportable geographic business segments: Hudson Americas, Hudson Asia Pacific, and Hudson Europe. See Note 15 for further details regarding the reportable segments. Corporate expenses are reported separately from the reportable segments and pertain to certain functions, such as executive management, corporate governance, human resources, accounting, tax, marketing, information technology and treasury. A portion of these expenses are attributed to the reportable segments for providing the above services to them and have been allocated to the segments as management service fees and are included in the segments’ non-operating other income (expense). 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. Contract Consulting: In Contract Consulting, 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. Legal eDiscovery: Hudson's Legal eDiscovery services comprise eDiscovery solutions, managed document review (encompassing logistical deployment, project management, process design and productivity management) and contract attorney staffing and are included within temporary contracting services. The most comprehensive of these is Hudson's full-service eDiscovery solution, providing an integrated system of discovery management and review technology deployment for both corporate and law firm clients.

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS	6 Months Ended
RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS	Jun. 30, 2014
Recently Issued Accounting Pronouncements [Abstract]
RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS	RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS In June 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU")No. 2014-12, Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period ("ASU 2014-12"). ASU 2014-12 requires that a performance target that affects vesting and could be achieved after the requisite service period be treated as a performance condition. A reporting entity should apply existing guidance in Accounting Standards Codification ("ASC") 718, Compensation - Stock Compensation, as it relates to such awards. ASU 2014-12 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2015 with early adoption permitted using either of two methods: (i) prospective to all awards granted or modified after the effective date or (ii) retrospective to all awards with performance targets that are outstanding as of the beginning of the earliest annual period presented in the financial statements and to all new or modified awards thereafter, with the cumulative effect of applying ASU 2014-12 as an adjustment to the opening retained earnings balance as of the beginning of the earliest annual period presented in the financial statements. Accordingly, the standard is effective for the Company beginning on January 1, 2016. The Company is currently evaluating the impact of adopting ASU 2014-12 on the Company's financial condition, results of operations, and disclosures. In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”). The standard is a comprehensive new revenue recognition model that requires revenue to be recognized in a manner to depict the transfer of goods or services to a customer at an amount that reflects the consideration expected to be received in exchange for those goods or services. ASU 2014-09 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2016, and early adoption is not permitted. Accordingly, the standard is effective for the Company beginning on January 1, 2017. The Company is currently evaluating the impact that the standard will have on the Company's financial condition, results of operations, and disclosures. In April 2014, the FASB issued ASU No. 2014-08, “Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity” (“ASU 2014-08”). The standard raises the threshold for a disposal to qualify as a discontinued operation and requires new disclosures of both discontinued operations and certain other disposals that do not meet the definition of a discontinued operation. ASU 2014-08 is effective for fiscal years, and interim periods within those years, beginning on or after December 15, 2014. Accordingly, the standard is effective for the Company beginning on January 1, 2015. Early adoption is permitted, but only for disposals that have not been reported in financial statements previously issued. The Company is currently reviewing the requirements of ASU 2014-08, which will only impact the Company's financial statements upon the occurrence of a future disposal transaction within its scope. In July 2013, the FASB issued ASU No. 2013-11, “Presentation of Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists, an amendment to FASB Accounting Standards Codification Topic 740, Income Taxes" ("ASU 2013-11"). ASU 2013-11 clarifies that an unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward if such settlement is required or expected in the event the uncertain tax position is disallowed. The Company adopted the ASU 2013-11 prospectively on January 1, 2014. As of June 30, 2014, the Company reclassified $772 of its unrecognized tax benefit as a reduction to a deferred tax asset for a net operating loss carryforward in the Condensed Consolidated Balance Sheet. There have been no other new accounting pronouncements not yet effective that have significance, or potential significance, to the Company's Condensed Consolidated Financial Statements.

REVENUE, DIRECT COSTS AND GROSS MARGIN

6 Months Ended

Jun. 30, 2014

REVENUE, DIRECT COSTS AND GROSS MARGIN

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



	Three Months Ended June 30, 2014
	Temporary Contracting		Permanent Recruitment		Other		Total
Revenue	$	119,344	$	35,094	$	12,927	$	167,365
Direct costs (1)	100,880		680		2,994		104,554
Gross margin	$	18,464	$	34,414	$	9,933	$	62,811

	Three Months Ended June 30, 2013
	Temporary Contracting		Permanent Recruitment		Other		Total
Revenue	$	127,995	$	31,357	$	12,008	$	171,360
Direct costs (1)	107,617		429		2,810		110,856
Gross margin	$	20,378	$	30,928	$	9,198	$	60,504

	Six Months Ended June 30, 2014
	Temporary Contracting		Permanent Recruitment		Other		Total
Revenue	$	238,677	$	65,224	$	25,325	$	329,226
Direct costs (1)	201,795		1,167		5,923		208,885
Gross margin	$	36,882	$	64,057	$	19,402	$	120,341

	Six Months Ended June 30, 2013
	Temporary Contracting		Permanent Recruitment		Other		Total
Revenue	$	256,836	$	57,838	$	22,363	$	337,037
Direct costs (1)	213,983		1,038		4,836		219,857
Gross margin	$	42,853	$	56,800	$	17,527	$	117,180

(1)

STOCK-BASED COMPENSATION

6 Months Ended

Jun. 30, 2014

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

STOCK-BASED COMPENSATION

Incentive Compensation Plan

The Company maintains the Hudson Global, Inc. 2009 Incentive Stock and Awards Plan, as amended and restated April 26, 2012 (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, restricted stock units, and 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, restricted stock, restricted stock units and other types of equity-based awards. The Company grants primarily restricted stock to its employees, although the Company has recently also granted restricted stock units to certain of its employees. A restricted stock unit is equivalent to one share of the Company’s common stock and is payable only in common stock of the Company issued under the ISAP.

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 June 30, 2014, there were 2,608,643 shares of the Company’s common stock available for future issuance under the ISAP.

A summary of the quantity and vesting conditions for stock-based awards granted to the Company's employees for the six months ended June 30, 2014 was as follows:



Vesting conditions		Number of Shares of Restricted Stock Granted
Vest 100% on the third anniversary of the grant date with service conditions only		5,000

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 six months ended June 30, 2014, the Company granted 50,259 restricted stock units to its non-employee directors pursuant to the Director Plan.

For the three and six months ended June 30, 2014 and 2013, the Company’s stock-based compensation expense related to stock options, restricted stock and restricted stock units was as follows:



	Three Months Ended June 30,				Six Months Ended June 30,
	2014		2013		2014		2013
Stock options	$	27	$	93	$	85	$	237
Restricted stock	93		417		502		898
Restricted stock units	213		347		242		397
Total	$	333	$	857	$	829	$	1,532

Stock Options

There was no unrecognized stock-based compensation expense related to outstanding unvested stock options as of June 30, 2014.

Changes in the Company’s stock options for the six months ended June 30, 2014 and 2013 were as follows:



	Six Months Ended June 30,
	2014				2013
	Number of Options		Weighted Average Exercise Price per Share		Number of Options		Weighted Average Exercise Price per Share
Options outstanding at January 1,	800,350		$	9.15	1,238,650		$	11.21
Expired/forfeited	(18,550	)	14.13		(188,200	)	7.95
Options outstanding at June 30,	781,800		9.03		1,050,450		11.80
Options exercisable at June 30,	781,800		$	9.03	850,450		$	13.36

Restricted Stock

As of June 30, 2014, the Company had approximately $578 of unrecognized stock-based compensation expense related to outstanding unvested restricted stock. The Company expects to recognize that cost over a weighted average service period of 1.64 years.

Changes in the Company’s restricted stock for the six months ended June 30, 2014 and 2013 were as follows:



	Six Months Ended June 30,
	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
Unvested restricted stock at January 1,	997,802		$	3.00	1,028,916		$	4.87
Granted	5,000		3.87		555,221		2.42
Vested	(168,574	)	5.32		(374,225	)	5.15
Forfeited	(445,416	)	2.31		(398,805	)	4.26
Unvested restricted stock at June 30,	388,812		$	2.80	811,107		$	3.36

Restricted Stock Units

As of June 30, 2014, the Company had approximately $43 of unrecognized stock-based compensation expense related to outstanding unvested restricted stock units. The Company expects to recognize that cost over a weighted average service period of 1.0 years.

Changes in the Company’s restricted stock units for the six months ended June 30, 2014 and 2013 were as follows:



	Six Months Ended June 30,
	2014				2013
	Number of Restricted Stock Units		Weighted Average Grant-Date Fair Value		Number of Restricted Stock Units		Weighted Average Grant-Date Fair Value
Unvested restricted stock units at January 1,	115,869		$	3.65	100,000		$	5.18
Granted	50,259		3.88		167,400		2.88
Vested	(82,022	)	4.18		(152,200	)	3.84
Forfeited	(48,160	)	2.42		(5,000	)	2.42
Unvested restricted stock units at June 30,	35,946		$	4.40	110,200		$	3.67

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 to the 401(k) plan. Vesting of the Company’s contribution occurs over a five-year period. For the three and six months ended June 30, 2014 and 2013, the Company’s current year expenses and contributions to satisfy the prior years’ employer-matching liability for the 401(k) plan were as follows:



	Three Months Ended				Six Months Ended
	June 30,				June 30,
($ in thousands, except otherwise stated)	2014		2013		2014		2013
Expense recognized for the 401(k) plan	$	155	$	152	$	319	$	342
Contributions to satisfy prior years' employer-matching liability
Number of shares of the Company's common stock issued (in thousands)	118		—		118		—
Market value per share of the Company's common stock on contribution date (in dollars)	$	3.65	$	—	$	3.65	$	—
Non-cash contribution made for employer matching liability	$	430	$	—	$	430	$	—
Additional cash contribution made for employer-matching liability	$	—	$	—	$	—	$	651
Total contribution made for employer-matching liability	$	430	$	—	$	430	$	651

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References+ Details

INCOME TAXES

6 Months Ended

Jun. 30, 2014

Income Tax Disclosure [Abstract]

Income Tax Disclosure

INCOME TAXES

Under ASC 270, “Interim Reporting”, and ASC 740-270, “Income Taxes – Intra Period Tax Allocation”, the Company is required to adjust its effective tax rate for each quarter to be consistent with the estimated annual effective tax rate. Jurisdictions with a projected loss for the full year where no tax benefit can be recognized are excluded from the calculation of the estimated annual effective tax rate. Applying the provisions of ASC 270 and ASC 740-270 could result in a higher or lower effective tax rate during a particular quarter, based upon the mix and timing of actual earnings versus annual projections.

Effective Tax Rate

The provision for income taxes for the six months ended June 30, 2014 was $939 on a pre-tax loss of $7,979, compared to a benefit from income taxes of $39 on pre-tax loss of $14,091 for the same period in 2013. The Company’s effective income tax rate was negative 11.8% and positive 0.3% for the six months ended June 30, 2014 and 2013, respectively. For the six months ended June 30, 2014 and 2013, the effective tax rate differed from the U.S. Federal statutory 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.

Uncertain Tax Positions

As of June 30, 2014 and December 31, 2013, the Company had $2,929 and $3,872, respectively, of unrecognized tax benefits, including interest and penalties, which if recognized in the future, would lower the Company’s annual effective income tax rate. Accrued interest and penalties were $775 and $786 as of June 30, 2014 and December 31, 2013, respectively. Estimated interest and penalties are classified as part of the provision for income taxes in the Company’s Condensed Consolidated Statements of Operations and Other Comprehensive Income (Loss) and totaled to a provision of $34 and a provision of $58 for the six months ended June 30, 2014 and 2013, respectively.

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 until the statutes of limitations for those years when the NOLs are used expire. As of June 30, 2014, the Company's open tax years, which remain subject to examination by the relevant tax authorities, were principally as follows:



		Year
Earliest tax years which remain subject to examination by the relevant tax authorities:
U.S. Federal		2010
Majority of U.S. state and local jurisdictions		2009
United Kingdom		2012
Australia		2009
Majority of other non-U.S. jurisdictions		2008

The Company believes that its tax reserves are adequate for all years that remain subject to examination or are currently under examination.

Based on information available as of June 30, 2014, it is reasonably possible that the total amount of unrecognized tax benefits could decrease in the range of $500 to $750 over the next 12 months as a result of projected resolutions of global tax examinations and controversies and potential expirations of the applicable statutes of limitations.

EARNINGS (LOSS) PER SHARE

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

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EARNINGS (LOSS) PER SHARE

6 Months Ended

Jun. 30, 2014

Earnings Per Share [Abstract]

Basic earnings (loss) per share (“EPS”) is 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 is 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, unvested restricted stock, and unvested restricted stock units 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.

A reconciliation of the numerators and denominators of the basic and diluted earnings (loss) per share calculations for the six months ended June 30, 2014 and 2013 were as follows:



	Three Months Ended June 30,						Six Months Ended June 30,
	2014			2013			2014			2013
Earnings (loss) per share ("EPS"):
Basic	$	(0.13	)	$	(0.18	)	$	(0.27	)	$	(0.43	)
Diluted	$	(0.13	)	$	(0.18	)	$	(0.27	)	$	(0.43	)
EPS numerator - basic and diluted:
Net income (loss)	$	(4,374	)	$	(5,811	)	$	(8,918	)	$	(14,052	)
EPS denominator (in thousands):
Weighted average common stock outstanding - basic	32,752			32,717			32,697			32,532
Common stock equivalents: stock options and other stock-based awards (a)	—			—			—			—
Weighted average number of common stock outstanding - diluted	32,752			32,717			32,697			32,532

(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 5 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 six months ended June 30, 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:



	Three Months Ended		Six Months Ended
	June 30,		June 30,
	2014	2013	2014	2013
Unvested restricted stock	388,812	811,107	388,812	811,107
Unvested restricted stock units	35,946	110,200	35,946	110,200
Stock options	781,800	1,050,450	781,800	1,050,450
Total	1,206,558	1,971,757	1,206,558	1,971,757

Restricted Cash and Investments [Abstract]

The entire disclosure for earnings per share.

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RESTRICTED CASH

6 Months Ended

Jun. 30, 2014

RESTRICTED CASH

A summary of the Company’s restricted cash included in the accompanying Condensed Consolidated Balance Sheets as of June 30, 2014 and December 31, 2013 was as follows:



	June 30, 2014		December 31, 2013
Included under the caption "Other assets":
Collateral accounts	$	619	$	619
Rental deposits	1,229		1,195
Total amount under the caption "Other assets":	$	1,848	$	1,814
Included under the caption "Prepaid and other":
Client guarantees	$	60	$	61
Other	146		172
Total amount under the caption "Prepaid and other"	$	206	$	233
Total restricted cash	$	2,054	$	2,047

Collateral accounts include primarily deposits held under a collateral trust agreement, which supports the Company’s workers’ compensation insurance policy. The rental deposits are with banks and include amounts held as guarantees for the rent on the Company’s offices in the Netherlands and rental deposits from sub-tenants in the United Kingdom ("U.K."). The client guarantees are held in banks in Belgium as deposits for various client projects. Other includes a deposit for a business license in Switzerland and social tax payment reserves, which are held with banks for employee social tax payments required by law in the Netherlands.

PROPERTY AND EQUIPMENT, NET

6 Months Ended

Jun. 30, 2014

Property, Plant and Equipment, Net [Abstract]

PROPERTY AND EQUIPMENT, NET

As of June 30, 2014 and December 31, 2013, property and equipment, net were as follows:



	June 30, 2014		December 31, 2013
Computer equipment	$	10,190	$	9,395
Furniture and equipment	6,440		6,379
Capitalized software costs	28,603		26,962
Leasehold improvements	22,948		20,816
	68,181		63,552
Less: accumulated depreciation and amortization	53,281		49,730
Property and equipment, net	$	14,900	$	13,822

The Company had expenditures of approximately $1,871 and $595 for acquired property and equipment, mainly consisting of software and leasehold improvements, which had not been placed in service as of June 30, 2014 and December 31, 2013, respectively. Depreciation expense is not recorded for such assets until they are placed in service.

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 Condensed Consolidated Balance Sheets and the non-current portion of the capital lease obligations are included under the caption “Other non-current liabilities” in the Condensed Consolidated Balance Sheets as of June 30, 2014 and December 31, 2013. A summary of the Company’s equipment acquired under capital lease agreements was as follows:



	June 30, 2014		December 31, 2013
Capital lease obligation, current	$	153	$	315
Capital lease obligation, non-current	$	350	$	9

The Company acquired $437 of property and equipment under capital lease agreements during the six months ended June 30, 2014 in Australia. Capital expenditures for the six months ended June 30, 2014 included $1,415 of landlord-funded tenant improvements for the Company's leased properties in Perth and Melbourne, Australia.

Restructuring and Related Activities [Abstract]

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

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BUSINESS REORGANIZATION EXPENSES

6 Months Ended

Jun. 30, 2014

BUSINESS REORGANIZATION EXPENSES

Initiated in 2012 and extended during 2013, the Company took steps to accelerate its strategic initiatives with the implementation of the 2012 plan of reorganization ("2012 Plan"). The Company's 2012 Plan was focused on (1) redirecting resources to high-potential strategic businesses, (2) optimizing operations in under-performing sectors and markets to deliver improved performance, re-engineering of the delivery model, and consolidating operations globally, and (3) streamlining back office support areas and business processes, and establishing global centers of excellence, to gain efficiencies of operation. For the six months ended June 30, 2014, restructuring charges associated with these initiatives for the 2012 Plan primarily included employee separation costs for 16 positions in Asia Pacific and lease termination payments for offices in the U.S. and Australia. The actions identified above were completed in the six months ended June 30, 2014.

The Company’s Board previously approved other reorganization plans in 2009, 2008 and 2006 (“Previous Plans”) to streamline the Company’s support operations and the Previous Plans 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. Business reorganization expenses for the three and six months ended June 30, 2014 and 2013 by plan were as follows:



	Three Months Ended June 30,				Six Months Ended June 30,
	2014		2013		2014		2013
Previous Plans	$	—	$	—	$	—	$	36
2012 Plan	1,117		1,249		1,231		3,195
Total	$	1,117	$	1,249	$	1,231	$	3,231

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 six months ended June 30, 2014. The amounts in the “Changes in Estimate” and “Additional Charges” columns are classified as business reorganization expenses in the Company’s Condensed Consolidated Statements of Operations and Other Comprehensive Income (Loss). Amounts in the “Payments” column represent primarily the cash payments associated with the reorganization plans. Changes in the accrued business reorganization expenses for the six months ended June 30, 2014 were as follows:



For The Six Months Ended June 30, 2014	December 31, 2013		Changes in Estimate		Additional Charges		Payments			June 30, 2014
Lease termination payments	$	2,445	$	729	$	90	$	(671	)	$	2,593
Employee termination benefits	1,780		—		343		(1,524		)	599
Other associated costs	56		—		69		(56		)	69
Total	$	4,281	$	729	$	502	$	(2,251	)	$	3,261

Commitments and Contingencies Disclosure [Abstract]

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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COMMITMENTS AND CONTINGENCIES

6 Months Ended

Jun. 30, 2014

COMMITMENTS AND CONTINGENCIES

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 $163 and $745 as of June 30, 2014 and December 31, 2013, respectively.

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 asset retirement obligations are included under the caption “Other non-current liabilities” in the Condensed Consolidated Balance Sheets. The Company’s asset retirement obligations that are included in the Condensed Consolidated Balance Sheets as of June 30, 2014 and December 31, 2013 were as follows:



	June 30, 2014		December 31, 2013
Total asset retirement obligations	$	2,579	$	2,533

The entire disclosure for commitments and contingencies.

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CREDIT AGREEMENTS

6 Months Ended

Jun. 30, 2014

Debt Disclosure [Abstract]

CREDIT AGREEMENTS

Credit Agreement with RBS Citizens Business Capital

The Company and certain of its North American and U.K. subsidiaries ("Loan Parties") have a senior secured revolving credit facility (as amended, the “Revolver Agreement”) with RBS Citizens Business Capital, a division of RBS Asset Finance, Inc. (“RBS”). The Revolver Agreement provides the Company with the ability to borrow up to $40,000, including the issuance of letters of credit. The Company may increase the maximum borrowing amount to $50,000, subject to certain conditions, including lender acceptance. Extensions of credit are based on a percentage of the eligible accounts receivable from the Company's U.K. and North American operations, less required reserves. The maturity date of the Revolver Agreement is August 5, 2014 and will not be renewed with RBS. On August 1, 2014, the Company entered into two credit agreements to replace the Revolver Agreement with credit facilities with Lloyds Bank PLC and Lloyds Bank Commercial Finance Ltd and Siena Lending Group, LLC (See Note 16 - Subsequent Events for further details). Borrowings under the Revolver Agreement are secured by substantially all of the assets of the Company and can be made with an interest rate based on a base rate plus an applicable margin or on the LIBOR rate for the applicable period plus an applicable margin. The applicable margin for each rate is based on the Company’s Fixed Charge Coverage Ratio (as defined in the Revolver Agreement) and is determined as follows:



Level	Fixed Charge Coverage Ratio	Base Rate Revolving Loans		LIBOR Revolving Loans or Letter of Credit Obligations
I	Greater than or equal to 1.25:1.0	1.25	%	2.25	%
II	Less than 1.25:1.0 but greater than or equal to 1.10:1.0	1.50	%	2.50	%
III	Less than 1.10:1.0	1.75	%	2.75	%

The details of the Revolver Agreement as of June 30, 2014 were as follows:



	June 30, 2014
Borrowing base	$	26,654
Less: adjustments to the borrowing base
Minimum availability	(10,000		)
Outstanding letters of credits	(1,754		)
Adjusted borrowing base	14,900
Less: outstanding borrowing	(1,811		)
Additional borrowing availability	$	13,089
Interest rates on outstanding borrowing	5.00		%

The Revolver Agreement contains various restrictions and covenants including:


(1)	a requirement to maintain a minimum excess availability of $10,000 until such time that, for two consecutive fiscal quarters, the Company’s Fixed Charge Coverage Ratio is at least 1.2x (such occurrence, a “Trigger Event”), at which time the Company’s required minimum excess availability is reduced to $5,000;


(2)	upon the occurrence of a Trigger Event, maintain a minimum required Fixed Charge Coverage Ratio of 1.1x;


(3)	maintain a minimum EBITDA (as defined in the Revolver Agreement) for the Company’s North American and U.K. operations of at least $1,000;


(4)	a limit on the payment of dividends of not more than $5,000 per year and subject to certain conditions;


(5)	restrictions on the ability of the Company to make additional borrowings, acquire, merge or otherwise fundamentally change the ownership of the Company or repurchase the Company’s stock;


(6)	a limit on investments, and a limit on acquisitions of not more than $25,000 in cash and $25,000 in non-cash consideration per year, subject to certain conditions set forth in the Revolver Agreement;


(7)	a limit on dispositions of assets of not more than $4,000 per year; and

(8)

a limit on the aggregate cumulative amount of cash outflows from Loan Parties to affiliates of the Company that are not Loan Parties not to exceed the aggregate cumulative amount of cash inflows from (i) affiliates that are not Loan Parties to Loan Parties, (ii) equity offerings by the Company and (iii) the proceeds of divestiture or asset sales, in the case of each of the following periods, by more than $5,000 for any quarterly compliance testing period beginning after March 1, 2013 or in the aggregate through December 31, 2013 or for any twelve-month period ending as of the end of each fiscal quarter commencing with the twelve-month period ending December 31, 2013.

The Company was in compliance with all financial covenants under the Revolver Agreement as of June 30, 2014.

Credit Agreement with Westpac Banking Corporation

Certain Australian and New Zealand subsidiaries of the Company have a facility agreement with Westpac Banking Corporation and Westpac New Zealand Limited (collectively, “Westpac”). On September 30, 2013, the Company and certain of its Australian and New Zealand subsidiaries entered into a waiver letter to waive compliance with a financial covenant contained in the facility agreement at the September 30, 2013 and December 31, 2013 testing dates, and on December 19, 2013, the Company and certain of its Australian and New Zealand subsidiaries entered into a Deed of Variation to the facility agreement (as amended, the “Facility Agreement”) to amend certain terms and conditions of the Facility Agreement.

The Facility Agreement provides three tranches: (1) an invoice discounting facility of up to $14,150 (AUD15,000) (“Tranche A”) for an Australian subsidiary of the Company, the availability under which facility is based on an agreed percentage of eligible accounts receivable; (2) an overdraft facility of up to $3,065 (NZD3,500) (“Tranche B”) for a New Zealand subsidiary of the Company; and (3) a financial guarantee facility of up to $4,717 (AUD5,000) (“Tranche C”) for the Australian subsidiary.

The Facility Agreement does not have a stated maturity date and can be terminated by Westpac upon 90 days written notice. Borrowings under Tranche A may be made with an interest rate based on the Invoice Finance 30-day Bank Bill Rate (as defined in the Facility Agreement) plus a margin of 0.90%. Borrowings under Tranche B may be made with an interest rate based on the Commercial Lending Rate (as defined in the Facility Agreement) plus a margin of 0.83%. Each of Tranche A and Tranche B bears a fee, payable monthly, equal to 0.90% and 0.65%, respectively, of the size of Westpac’s commitment under such tranche. Borrowings under Tranche C may be made incurring a fee equal to 1.80% of the face value of the financial guarantee requested. Amounts owing under the Facility Agreement are secured by substantially all of the assets of the Australian subsidiary, its Australian parent company and the New Zealand subsidiary (collectively, the “Obligors”) and certain of their subsidiaries.

The details of the Facility Agreement as of June 30, 2014 were as follows:



	June 30, 2014
Tranche A:
Borrowing capacity	$	14,150
Less: outstanding borrowing	—
Additional borrowing availability	$	14,150
Interest rates on outstanding borrowing	4.61		%
Tranche B:
Borrowing capacity	$	3,065
Less: outstanding borrowing	—
Additional borrowing availability	$	3,065
Interest rates on outstanding borrowing	6.68		%
Tranche C:
Financial guarantee capacity	$	4,717
Less: outstanding financial guarantee requested	(3,336		)
Additional availability for financial guarantee	$	1,381
Interest rates on financial guarantee requested	1.80		%

The Facility Agreement contains various restrictions and covenants applicable to the Obligors and certain of their subsidiaries, including: (a) a requirement that the Obligors maintain (1) a minimum Tangible Net Worth (as defined in the Facility Agreement) as of the last day of each calendar quarter of not less than the higher of 85% of the Tangible Net Worth as of the last day of the previous calendar year and $16,508 (AUD17,500); (2) a minimum Fixed Charge Coverage Ratio (as defined in the Facility Agreement) of 1.0x for the trailing twelve-month period at March 31, 2014 testing date, 1.1x at the June 30, 2014 testing date and 1.5x at all other testing dates thereafter; and (3) a maximum Borrowing Base Ratio (as defined in the Facility Agreement) as of the last day of each calendar quarter of not more than 0.8; and (b) a limitation on certain intercompany payments with permitted payments outside the Obligor group restricted to a defined amount derived from the net profits of the Obligors and their subsidiaries. The Company was in compliance with all financial covenants under the Facility Agreement as of June 30, 2014.

Other Credit Agreements

The Company also has lending arrangements with local banks through its subsidiaries in the Netherlands, Belgium and Singapore. As of June 30, 2014, the Netherlands subsidiary could borrow up to $1,992 (€1,455) based on an agreed percentage of accounts receivable related to its operations. The Belgium subsidiary has a $1,369 (€1,000) overdraft facility. Borrowings under the Belgium and the Netherlands lending arrangements 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 2.60% as of June 30, 2014. The lending arrangement in the Netherlands expires annually each June, but can be renewed for one-year periods at that time. 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 $802 (SGD1,000) for working capital purposes. Interest on borrowings under the Singapore overdraft facility is based on the Singapore Prime Rate plus a margin of 1.75%, and it was 6.0% on June 30, 2014. The Singapore overdraft facility expires annually each August, but can be renewed for one-year periods at that time. There was an aggregate of $372 in outstanding borrowings under the Belgium, the Netherlands, and Singapore lending agreements as of June 30, 2014.

The average aggregate monthly outstanding borrowings under the Revolver Agreement, Facility Agreement and the various credit agreements in Belgium, the Netherlands and Singapore was $1,546 for the six months ended June 30, 2014. The weighted average interest rate on all outstanding borrowings as of June 30, 2014 was 5.16%.

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.

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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ACCUMULATED OTHER COMPREHENSIVE INCOME ACCUMUATED OTHER COMPREHENSIVE INCOME

6 Months Ended

Jun. 30, 2014

Comprehensive Income (Loss) Note [Text Block]

NOTE 14 – ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

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



	June 30,			December 31,
	2014			2013
Foreign currency translation adjustments	$	19,232		$	17,203
Pension plan obligations	(54		)	(30		)
Accumulated other comprehensive income (loss)	$	19,178		$	17,173

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

SEGMENT AND GEOGRAPHIC DATA

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SEGMENT AND GEOGRAPHIC DATA

6 Months Ended

Jun. 30, 2014

Segment Reporting [Abstract]

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, human resources, accounting, administration, tax and treasury, the majority of which are attributable to and have been allocated 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			Elimination			Total
For The Three Months Ended June 30, 2014
Revenue, from external customers	$	26,263		$	65,101		$	76,001		$	—		$	—		$	167,365
Inter-segment revenue	38			—			27			—			(65		)	—
Total revenue	$	26,301		$	65,101		$	76,028		$	—		$	(65	)	$	167,365
Gross margin, from external customers	$	7,066		$	24,519		$	31,226		$	—		$	—		$	62,811
Inter-segment gross margin	34			1			(35		)	—			—			—
Total gross margin	$	7,100		$	24,520		$	31,191		$	—		$	—		$	62,811
Business reorganization expenses	$	3		$	1,114		$	—		$	—		$	—		$	1,117
EBITDA (loss) (a)	$	(882	)	$	(581	)	$	1,621		$	(2,397	)	$	—		$	(2,239	)
Depreciation and amortization	202			803			372			137			—			1,514
Intercompany interest income (expense), net	—			—			(132		)	132			—			—
Interest income (expense), net	(1		)	(37		)	(24		)	(144		)	—			(206		)
Income (loss) from continuing operations before income taxes	$	(1,085	)	$	(1,421	)	$	1,093		$	(2,546	)	$	—		$	(3,959	)
For The Six Months Ended June 30, 2014
Revenue, from external customers	$	53,126		$	121,532		$	154,568		$	—		$	—		$	329,226
Inter-segment revenue	37			—			107			—			(144		)	—
Total revenue	$	53,163		$	121,532		$	154,675		$	—		$	(144	)	$	329,226
Gross margin, from external customers	$	13,731		$	45,430		$	61,180		$	—		$	—		$	120,341
Inter-segment gross margin	31			(67		)	37			—			(1		)	—
Total gross margin	$	13,762		$	45,363		$	61,217		$	—		$	(1	)	$	120,341
Business reorganization expenses	$	93		$	1,115		$	23		$	—		$	—		$	1,231
EBITDA (loss) (a)	$	(1,993	)	$	(884	)	$	2,773		$	(4,523	)	$	—		$	(4,627	)
Depreciation and amortization	426			1,548			729			299			—			3,002
Intercompany interest income (expense), net	—			—			(262		)	262			—			—
Interest income (expense), net	(8		)	(80		)	(13		)	(249		)	—			(350		)
Income (loss) from continuing operations before income taxes	$	(2,427	)	$	(2,512	)	$	1,769		$	(4,809	)	$	—		$	(7,979	)
As of June 30, 2014
Accounts receivable, net	$	16,819		$	30,505		$	53,184		$	—		$	—		$	100,508
Long-lived assets, net of accumulated depreciation and amortization	$	1,453		$	10,762		$	3,292		$	1,395		$	—		$	16,902
Total assets	$	20,067		$	61,631		$	71,148		$	3,074		$	—		$	155,920



	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Inter- segment elimination			Total
For The Three Months Ended June 30, 2013
Revenue, from external customers	$	37,327		$	62,869		$	71,164		$	—		$	—		$	171,360
Inter-segment revenue	—			—			17			—			(17		)	—
Total revenue	$	37,327		$	62,869		$	71,181		$	—		$	(17	)	$	171,360
Gross margin, from external customers	$	9,245		$	24,276		$	26,983		$	—		$	—		$	60,504
Inter-segment gross margin	—			(18		)	32			—			(14		)	—
Total gross margin	$	9,245		$	24,258		$	27,015		$	—		$	(14	)	$	60,504
Business reorganization expenses	$	325		$	—		$	556		$	368		$	—		$	1,249
EBITDA (loss) (a)	$	386		$	223		$	(2,155	)	$	(2,316	)	$	—		$	(3,862	)
Depreciation and amortization	249			826			420			161			—			1,656
Intercompany interest income (expense), net	—			(601		)	(110		)	711			—			—
Interest income (expense), net	(8		)	(51		)	10			(106		)	—			(155		)
Income (loss) from continuing operations before income taxes	$	129		$	(1,255	)	$	(2,675	)	$	(1,872	)	$	—		$	(5,673	)
For The Six Months Ended June 30, 2013
Revenue, from external customers	$	74,549		$	119,070		$	143,418		$	—		$	—		$	337,037
Inter-segment revenue	(1		)	—			42			—			(41		)	—
Total revenue	$	74,548		$	119,070		$	143,460		$	—		$	(41	)	$	337,037
Gross margin, from external customers	$	17,389		$	45,768		$	54,023		$	—		$	—		$	117,180
Inter-segment gross margin	(2		)	(43		)	58			—			(13		)	—
Total gross margin	$	17,387		$	45,725		$	54,081		$	—		$	(13	)	$	117,180
Business reorganization expenses	$	308		$	102		$	2,427		$	394		$	—		$	3,231
EBITDA (loss) (a)	$	(560	)	$	(644	)	$	(5,607	)	$	(3,676	)	$	—		$	(10,487	)
Depreciation and amortization	501			1,657			825			321			—			3,304
Intercompany interest income (expense), net	—			(1,266		)	(217		)	1,483			—			—
Interest income (expense), net	(17		)	(92		)	17			(208		)	—			(300		)
Income (loss) from continuing operations before income taxes	$	(1,078	)	$	(3,659	)	$	(6,632	)	$	(2,722	)	$	—		$	(14,091	)
As of June 30, 2013
Accounts receivable, net	$	25,284		$	30,602		$	47,700		$	—		$	—		$	103,586
Long-lived assets, net of accumulated depreciation and amortization	$	1,913		$	10,690		$	4,485		$	1,649		$	—		$	18,737
Total assets	$	30,669		$	66,093		$	71,052		$	7,547		$	—		$	175,361

(a)

Securities and Exchange Commission ("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 six months ended June 30, 2014 and 2013 and long-lived assets and net assets by geographic area as of June 30, 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 Three Months Ended June 30, 2014
Revenue (a)	$	47,506	$	49,137	$	26,073	$	28,495	$	15,964	$	190	$	167,365
For The Three Months Ended June 30, 2013
Revenue (a)	$	45,685	$	46,188	$	37,124	$	25,480	$	16,680	$	203	$	171,360
For The Six Months Ended June 30, 2014
Revenue (a)	$	98,366	$	91,585	$	52,711	$	56,203	$	29,946	$	415	$	329,226
For The Six Months Ended June 30, 2013
Revenue (a)	$	92,763	$	88,230	$	74,076	$	50,655	$	30,840	$	473	$	337,037
As of June 30, 2014
Long-lived assets, net of accumulated depreciation and amortization (b)	$	2,825	$	7,188	$	2,824	$	459	$	3,574	$	32	$	16,902
Net assets	$	22,557	$	17,875	$	7,303	$	9,740	$	10,976	$	158	$	68,609
As of June 30, 2013
Long-lived assets, net of accumulated depreciation and amortization (b)	$	3,457	$	7,144	$	3,523	$	1,020	$	3,546	$	47	$	18,737
Net assets	$	22,113	$	25,579	$	20,213	$	6,184	$	13,652	$	467	$	88,208

(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 intangibles. Corporate assets are included in the United States.

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

Subsequent Events [Text Block]

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+ Details

SUBSEQUENT EVENTS (Notes)

6 Months Ended

Jun. 30, 2014

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

Assets Held for Sale

On April 29, 2014, the Company's Board of Directors authorized management to explore opportunities to divest the

Company's Legal eDiscovery business. The Company's management subsequently engaged Duff & Phelps Securities, LLC to review the Company’s Legal eDiscovery business and financial performance, including its possible sale. On July 29, 2014, the Company's management and Board of Directors approved the plan for divestiture of the Legal eDiscovery business, which is expected to be completed within 12 months. As such, the Company determined the Legal eDiscovery business has met the criteria to be classified as assets held for sale as of July 29, 2014.

The carrying amounts of the major class of assets and liabilities included as part of the asset held for sale were as follow:



	June 30, 2014
Account receivable, net	$	10,398
Property and equipment, net	1,318
Other assets	300
Total assets	$	12,016
Total liabilities	$	2,785

Credit Facilities

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

On August 1, 2014, the Company’s U.K. subsidiary Hudson Global Resources Limited (“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 $25,236 (£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 $20,189 (£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 activities in the U.K. operation ("Lloyds Tranche B"). The borrowing limit of Lloyds Tranche B is $5,047 (£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 $3,365 (£2,000).

Loan and Security Agreement with Siena Lending Group, LLC

On August 1, 2014, the Company and its U.S. subsidiary Hudson Global Resources Management, Inc. (“U.S. Borrower”) entered into a loan and security agreement for a credit facility (the “Siena Agreement”) with Siena Lending Group, LLC. ("Siena"). The Siena Agreement provides the U.S. Borrower with the ability to borrow up to $10,000 (subject to a borrowing base and an availability block), including up to $1,000 for the issuance of letters of credit. In the event of a sale of the Company’s eDiscovery business, the aforementioned borrowing limit will be reduced to $5,000 (subject to a borrowing base and an availability block). The availability block currently is $2,000 but will be decreased to $1,000 in the event of a sale of the Company’s eDiscovery business. The availability block will be eliminated on the later of (a) the date on which the U.S. Borrower notifies Siena that the U.S. Borrower’s Fixed Charge Coverage Ratio is equal to or greater than 1.1x on a trailing six month basis and (b) January 31, 2015. Extensions of credit are based on borrowing base calculated on a percentage of the eligible accounts receivable less required reserves related to the U.S. operations. The term of the Siena Agreement is three years expiring on August 1, 2017. Borrowings may be made with an interest rate based on a base rate (with a floor of 3.25%) plus 1.75%. The interest rate for letters of credit is 4.5% on face amount of each letter of credit issued and outstanding. Borrowings under the Siena Agreement are secured by substantially all of the assets of the U.S. Borrower.

The Siena Agreement contains various restrictions and covenants including (1) a requirement that the U.S. Borrower maintain a Fixed Charge Coverage Ratio of equal to or greater than 1.1x after the later of (a) the date on which the U.S. Borrower notifies Siena that the U.S. Borrower’s Fixed Charge Coverage Ratio is equal to or greater than 1.1x on a trailing six month basis and (b) January 31, 2015; (2) a limit on the payment of dividends by the U.S. Borrower; (3) restrictions on the ability of the U.S. Borrower to incur additional debt, acquire, merge or otherwise change the ownership of the U.S. Borrower; (4) restrictions on investments and acquisitions; and (5) restrictions on dispositions of assets.

2014 Reorganization Plan Approval

On July 29, 2014, the Board approved a restructuring program ("2014 Plan") that involves various actions for optimizations of existing real estate and global workforce, including integration of support services and systems at the regional and corporate level. These initiatives are expected to result in a restructuring charge of up to $7,000, which is expected to be taken over the next twelve months, depending on the timing of other strategic actions, such as the sale of the Company's eDiscovery business. When the actions are fully completed, we expect to generate an ongoing, annualized return of one and one-half to two times the charge.

REVENUE, DIRECT COSTS AND GROSS MARGIN Revenue, Direct Costs and Gross Margin (Tables)

6 Months Ended

Jun. 30, 2014

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:



	Three Months Ended June 30, 2014
	Temporary Contracting		Permanent Recruitment		Other		Total
Revenue	$	119,344	$	35,094	$	12,927	$	167,365
Direct costs (1)	100,880		680		2,994		104,554
Gross margin	$	18,464	$	34,414	$	9,933	$	62,811

	Three Months Ended June 30, 2013
	Temporary Contracting		Permanent Recruitment		Other		Total
Revenue	$	127,995	$	31,357	$	12,008	$	171,360
Direct costs (1)	107,617		429		2,810		110,856
Gross margin	$	20,378	$	30,928	$	9,198	$	60,504

	Six Months Ended June 30, 2014
	Temporary Contracting		Permanent Recruitment		Other		Total
Revenue	$	238,677	$	65,224	$	25,325	$	329,226
Direct costs (1)	201,795		1,167		5,923		208,885
Gross margin	$	36,882	$	64,057	$	19,402	$	120,341

	Six Months Ended June 30, 2013
	Temporary Contracting		Permanent Recruitment		Other		Total
Revenue	$	256,836	$	57,838	$	22,363	$	337,037
Direct costs (1)	213,983		1,038		4,836		219,857
Gross margin	$	42,853	$	56,800	$	17,527	$	117,180

(1)

STOCK-BASED COMPENSATION Stock-Based Compensation (Tables)

6 Months Ended

Jun. 30, 2014

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

Schedule of Share-based Compensation, Restricted Stock Quantity and Vesting Conditions [Table Text Block]

A summary of the quantity and vesting conditions for stock-based awards granted to the Company's employees for the six months ended June 30, 2014 was as follows:



Vesting conditions		Number of Shares of Restricted Stock Granted
Vest 100% on the third anniversary of the grant date with service conditions only		5,000

Schedule of stock-based compensation expense

For the three and six months ended June 30, 2014 and 2013, the Company’s stock-based compensation expense related to stock options, restricted stock and restricted stock units was as follows:



	Three Months Ended June 30,				Six Months Ended June 30,
	2014		2013		2014		2013
Stock options	$	27	$	93	$	85	$	237
Restricted stock	93		417		502		898
Restricted stock units	213		347		242		397
Total	$	333	$	857	$	829	$	1,532

Changes in stock options

Changes in the Company’s stock options for the six months ended June 30, 2014 and 2013 were as follows:



	Six Months Ended June 30,
	2014				2013
	Number of Options		Weighted Average Exercise Price per Share		Number of Options		Weighted Average Exercise Price per Share
Options outstanding at January 1,	800,350		$	9.15	1,238,650		$	11.21
Expired/forfeited	(18,550	)	14.13		(188,200	)	7.95
Options outstanding at June 30,	781,800		9.03		1,050,450		11.80
Options exercisable at June 30,	781,800		$	9.03	850,450		$	13.36

Changes in restricted stock

Changes in the Company’s restricted stock for the six months ended June 30, 2014 and 2013 were as follows:



	Six Months Ended June 30,
	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
Unvested restricted stock at January 1,	997,802		$	3.00	1,028,916		$	4.87
Granted	5,000		3.87		555,221		2.42
Vested	(168,574	)	5.32		(374,225	)	5.15
Forfeited	(445,416	)	2.31		(398,805	)	4.26
Unvested restricted stock at June 30,	388,812		$	2.80	811,107		$	3.36

Changes in restricted stock units

Changes in the Company’s restricted stock units for the six months ended June 30, 2014 and 2013 were as follows:



	Six Months Ended June 30,
	2014				2013
	Number of Restricted Stock Units		Weighted Average Grant-Date Fair Value		Number of Restricted Stock Units		Weighted Average Grant-Date Fair Value
Unvested restricted stock units at January 1,	115,869		$	3.65	100,000		$	5.18
Granted	50,259		3.88		167,400		2.88
Vested	(82,022	)	4.18		(152,200	)	3.84
Forfeited	(48,160	)	2.42		(5,000	)	2.42
Unvested restricted stock units at June 30,	35,946		$	4.40	110,200		$	3.67

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

For the three and six months ended June 30, 2014 and 2013, the Company’s current year expenses and contributions to satisfy the prior years’ employer-matching liability for the 401(k) plan were as follows:



	Three Months Ended				Six Months Ended
	June 30,				June 30,
($ in thousands, except otherwise stated)	2014		2013		2014		2013
Expense recognized for the 401(k) plan	$	155	$	152	$	319	$	342
Contributions to satisfy prior years' employer-matching liability
Number of shares of the Company's common stock issued (in thousands)	118		—		118		—
Market value per share of the Company's common stock on contribution date (in dollars)	$	3.65	$	—	$	3.65	$	—
Non-cash contribution made for employer matching liability	$	430	$	—	$	430	$	—
Additional cash contribution made for employer-matching liability	$	—	$	—	$	—	$	651
Total contribution made for employer-matching liability	$	430	$	—	$	430	$	651

EARNINGS (LOSS) PER SHARE (Tables)

6 Months Ended

Jun. 30, 2014

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 for the six months ended June 30, 2014 and 2013 were as follows:



	Three Months Ended June 30,						Six Months Ended June 30,
	2014			2013			2014			2013
Earnings (loss) per share ("EPS"):
Basic	$	(0.13	)	$	(0.18	)	$	(0.27	)	$	(0.43	)
Diluted	$	(0.13	)	$	(0.18	)	$	(0.27	)	$	(0.43	)
EPS numerator - basic and diluted:
Net income (loss)	$	(4,374	)	$	(5,811	)	$	(8,918	)	$	(14,052	)
EPS denominator (in thousands):
Weighted average common stock outstanding - basic	32,752			32,717			32,697			32,532
Common stock equivalents: stock options and other stock-based awards (a)	—			—			—			—
Weighted average number of common stock outstanding - diluted	32,752			32,717			32,697			32,532

(a)

Schedule of antidilutive securities excluded from computation of earnings per share



	Three Months Ended		Six Months Ended
	June 30,		June 30,
	2014	2013	2014	2013
Unvested restricted stock	388,812	811,107	388,812	811,107
Unvested restricted stock units	35,946	110,200	35,946	110,200
Stock options	781,800	1,050,450	781,800	1,050,450
Total	1,206,558	1,971,757	1,206,558	1,971,757

RESTRICTED CASH (Tables)

6 Months Ended

Jun. 30, 2014

Restricted Cash and Investments [Abstract]

Schedule of restricted cash and cash equivalents

A summary of the Company’s restricted cash included in the accompanying Condensed Consolidated Balance Sheets as of June 30, 2014 and December 31, 2013 was as follows:



	June 30, 2014		December 31, 2013
Included under the caption "Other assets":
Collateral accounts	$	619	$	619
Rental deposits	1,229		1,195
Total amount under the caption "Other assets":	$	1,848	$	1,814
Included under the caption "Prepaid and other":
Client guarantees	$	60	$	61
Other	146		172
Total amount under the caption "Prepaid and other"	$	206	$	233
Total restricted cash	$	2,054	$	2,047

PROPERTY AND EQUIPMENT, NET Property and Equipment, Net (Tables)

6 Months Ended

Jun. 30, 2014

Property, Plant and Equipment, Net [Abstract]

Property, plant and equipment

As of June 30, 2014 and December 31, 2013, property and equipment, net were as follows:



	June 30, 2014		December 31, 2013
Computer equipment	$	10,190	$	9,395
Furniture and equipment	6,440		6,379
Capitalized software costs	28,603		26,962
Leasehold improvements	22,948		20,816
	68,181		63,552
Less: accumulated depreciation and amortization	53,281		49,730
Property and equipment, net	$	14,900	$	13,822

Schedule of capital leased obligations

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



	June 30, 2014		December 31, 2013
Capital lease obligation, current	$	153	$	315
Capital lease obligation, non-current	$	350	$	9

GOODWILL (Tables)

6 Months Ended

Jun. 30, 2014

Goodwill Disclosure [Abstract]

Schedule of goodwill

The goodwill related to the earn-out payment made in 2010 for the Company’s 2007 acquisition of the businesses of Tong Zhi (Beijing) Consulting Service Ltd and Guangzhou Dong Li Consulting Service Ltd.



	Carrying Value
	2014
Goodwill, January 1,	$	2,078
Currency translation	(49		)
Goodwill, June 30,	$	2,029

BUSINESS REORGANIZATION EXPENSES (Tables)

6 Months Ended

Jun. 30, 2014

Restructuring and Related Activities [Abstract]

Business reorganization expenses

Business reorganization expenses for the three and six months ended June 30, 2014 and 2013 by plan were as follows:



	Three Months Ended June 30,				Six Months Ended June 30,
	2014		2013		2014		2013
Previous Plans	$	—	$	—	$	—	$	36
2012 Plan	1,117		1,249		1,231		3,195
Total	$	1,117	$	1,249	$	1,231	$	3,231

Changes in accrued business reorganization expenses

Changes in the accrued business reorganization expenses for the six months ended June 30, 2014 were as follows:



For The Six Months Ended June 30, 2014	December 31, 2013		Changes in Estimate		Additional Charges		Payments			June 30, 2014
Lease termination payments	$	2,445	$	729	$	90	$	(671	)	$	2,593
Employee termination benefits	1,780		—		343		(1,524		)	599
Other associated costs	56		—		69		(56		)	69
Total	$	4,281	$	729	$	502	$	(2,251	)	$	3,261

COMMITMENTS AND CONTINGENCIES (Tables)

6 Months Ended

Jun. 30, 2014

Commitments and Contingencies Disclosure [Abstract]

Schedule of asset retirement obligations

The Company’s asset retirement obligations that are included in the Condensed Consolidated Balance Sheets as of June 30, 2014 and December 31, 2013 were as follows:



	June 30, 2014		December 31, 2013
Total asset retirement obligations	$	2,579	$	2,533

CREDIT AGREEMENTS (Tables)

6 Months Ended

Jun. 30, 2014

Line of Credit Facility [Line Items]

Interest rate based on fixed charge coverage ratio

The applicable margin for each rate is based on the Company’s Fixed Charge Coverage Ratio (as defined in the Revolver Agreement) and is determined as follows:



Level	Fixed Charge Coverage Ratio	Base Rate Revolving Loans		LIBOR Revolving Loans or Letter of Credit Obligations
I	Greater than or equal to 1.25:1.0	1.25	%	2.25	%
II	Less than 1.25:1.0 but greater than or equal to 1.10:1.0	1.50	%	2.50	%
III	Less than 1.10:1.0	1.75	%	2.75	%

RBS Citizens Business Capital

Line of Credit Facility [Line Items]

Schedule of Line of Credit Facilities

The details of the Revolver Agreement as of June 30, 2014 were as follows:



	June 30, 2014
Borrowing base	$	26,654
Less: adjustments to the borrowing base
Minimum availability	(10,000		)
Outstanding letters of credits	(1,754		)
Adjusted borrowing base	14,900
Less: outstanding borrowing	(1,811		)
Additional borrowing availability	$	13,089
Interest rates on outstanding borrowing	5.00		%

Westpac Bank

Line of Credit Facility [Line Items]

Schedule of Line of Credit Facilities

The details of the Facility Agreement as of June 30, 2014 were as follows:



	June 30, 2014
Tranche A:
Borrowing capacity	$	14,150
Less: outstanding borrowing	—
Additional borrowing availability	$	14,150
Interest rates on outstanding borrowing	4.61		%
Tranche B:
Borrowing capacity	$	3,065
Less: outstanding borrowing	—
Additional borrowing availability	$	3,065
Interest rates on outstanding borrowing	6.68		%
Tranche C:
Financial guarantee capacity	$	4,717
Less: outstanding financial guarantee requested	(3,336		)
Additional availability for financial guarantee	$	1,381
Interest rates on financial guarantee requested	1.80		%

ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)

6 Months Ended

Jun. 30, 2014

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

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

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



	June 30,			December 31,
	2014			2013
Foreign currency translation adjustments	$	19,232		$	17,203
Pension plan obligations	(54		)	(30		)
Accumulated other comprehensive income (loss)	$	19,178		$	17,173

SEGMENT AND GEOGRAPHIC DATA Segment Information (Tables)

6 Months Ended

Jun. 30, 2014

Segment Reporting [Abstract]

Schedule of segment reporting information

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			Elimination			Total
For The Three Months Ended June 30, 2014
Revenue, from external customers	$	26,263		$	65,101		$	76,001		$	—		$	—		$	167,365
Inter-segment revenue	38			—			27			—			(65		)	—
Total revenue	$	26,301		$	65,101		$	76,028		$	—		$	(65	)	$	167,365
Gross margin, from external customers	$	7,066		$	24,519		$	31,226		$	—		$	—		$	62,811
Inter-segment gross margin	34			1			(35		)	—			—			—
Total gross margin	$	7,100		$	24,520		$	31,191		$	—		$	—		$	62,811
Business reorganization expenses	$	3		$	1,114		$	—		$	—		$	—		$	1,117
EBITDA (loss) (a)	$	(882	)	$	(581	)	$	1,621		$	(2,397	)	$	—		$	(2,239	)
Depreciation and amortization	202			803			372			137			—			1,514
Intercompany interest income (expense), net	—			—			(132		)	132			—			—
Interest income (expense), net	(1		)	(37		)	(24		)	(144		)	—			(206		)
Income (loss) from continuing operations before income taxes	$	(1,085	)	$	(1,421	)	$	1,093		$	(2,546	)	$	—		$	(3,959	)
For The Six Months Ended June 30, 2014
Revenue, from external customers	$	53,126		$	121,532		$	154,568		$	—		$	—		$	329,226
Inter-segment revenue	37			—			107			—			(144		)	—
Total revenue	$	53,163		$	121,532		$	154,675		$	—		$	(144	)	$	329,226
Gross margin, from external customers	$	13,731		$	45,430		$	61,180		$	—		$	—		$	120,341
Inter-segment gross margin	31			(67		)	37			—			(1		)	—
Total gross margin	$	13,762		$	45,363		$	61,217		$	—		$	(1	)	$	120,341
Business reorganization expenses	$	93		$	1,115		$	23		$	—		$	—		$	1,231
EBITDA (loss) (a)	$	(1,993	)	$	(884	)	$	2,773		$	(4,523	)	$	—		$	(4,627	)
Depreciation and amortization	426			1,548			729			299			—			3,002
Intercompany interest income (expense), net	—			—			(262		)	262			—			—
Interest income (expense), net	(8		)	(80		)	(13		)	(249		)	—			(350		)
Income (loss) from continuing operations before income taxes	$	(2,427	)	$	(2,512	)	$	1,769		$	(4,809	)	$	—		$	(7,979	)
As of June 30, 2014
Accounts receivable, net	$	16,819		$	30,505		$	53,184		$	—		$	—		$	100,508
Long-lived assets, net of accumulated depreciation and amortization	$	1,453		$	10,762		$	3,292		$	1,395		$	—		$	16,902
Total assets	$	20,067		$	61,631		$	71,148		$	3,074		$	—		$	155,920



	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Inter- segment elimination			Total
For The Three Months Ended June 30, 2013
Revenue, from external customers	$	37,327		$	62,869		$	71,164		$	—		$	—		$	171,360
Inter-segment revenue	—			—			17			—			(17		)	—
Total revenue	$	37,327		$	62,869		$	71,181		$	—		$	(17	)	$	171,360
Gross margin, from external customers	$	9,245		$	24,276		$	26,983		$	—		$	—		$	60,504
Inter-segment gross margin	—			(18		)	32			—			(14		)	—
Total gross margin	$	9,245		$	24,258		$	27,015		$	—		$	(14	)	$	60,504
Business reorganization expenses	$	325		$	—		$	556		$	368		$	—		$	1,249
EBITDA (loss) (a)	$	386		$	223		$	(2,155	)	$	(2,316	)	$	—		$	(3,862	)
Depreciation and amortization	249			826			420			161			—			1,656
Intercompany interest income (expense), net	—			(601		)	(110		)	711			—			—
Interest income (expense), net	(8		)	(51		)	10			(106		)	—			(155		)
Income (loss) from continuing operations before income taxes	$	129		$	(1,255	)	$	(2,675	)	$	(1,872	)	$	—		$	(5,673	)
For The Six Months Ended June 30, 2013
Revenue, from external customers	$	74,549		$	119,070		$	143,418		$	—		$	—		$	337,037
Inter-segment revenue	(1		)	—			42			—			(41		)	—
Total revenue	$	74,548		$	119,070		$	143,460		$	—		$	(41	)	$	337,037
Gross margin, from external customers	$	17,389		$	45,768		$	54,023		$	—		$	—		$	117,180
Inter-segment gross margin	(2		)	(43		)	58			—			(13		)	—
Total gross margin	$	17,387		$	45,725		$	54,081		$	—		$	(13	)	$	117,180
Business reorganization expenses	$	308		$	102		$	2,427		$	394		$	—		$	3,231
EBITDA (loss) (a)	$	(560	)	$	(644	)	$	(5,607	)	$	(3,676	)	$	—		$	(10,487	)
Depreciation and amortization	501			1,657			825			321			—			3,304
Intercompany interest income (expense), net	—			(1,266		)	(217		)	1,483			—			—
Interest income (expense), net	(17		)	(92		)	17			(208		)	—			(300		)
Income (loss) from continuing operations before income taxes	$	(1,078	)	$	(3,659	)	$	(6,632	)	$	(2,722	)	$	—		$	(14,091	)
As of June 30, 2013
Accounts receivable, net	$	25,284		$	30,602		$	47,700		$	—		$	—		$	103,586
Long-lived assets, net of accumulated depreciation and amortization	$	1,913		$	10,690		$	4,485		$	1,649		$	—		$	18,737
Total assets	$	30,669		$	66,093		$	71,052		$	7,547		$	—		$	175,361

(a)

Revenue and long-lived assets by geographic area

A summary of revenues for the six months ended June 30, 2014 and 2013 and long-lived assets and net assets by geographic area as of June 30, 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 Three Months Ended June 30, 2014
Revenue (a)	$	47,506	$	49,137	$	26,073	$	28,495	$	15,964	$	190	$	167,365
For The Three Months Ended June 30, 2013
Revenue (a)	$	45,685	$	46,188	$	37,124	$	25,480	$	16,680	$	203	$	171,360
For The Six Months Ended June 30, 2014
Revenue (a)	$	98,366	$	91,585	$	52,711	$	56,203	$	29,946	$	415	$	329,226
For The Six Months Ended June 30, 2013
Revenue (a)	$	92,763	$	88,230	$	74,076	$	50,655	$	30,840	$	473	$	337,037
As of June 30, 2014
Long-lived assets, net of accumulated depreciation and amortization (b)	$	2,825	$	7,188	$	2,824	$	459	$	3,574	$	32	$	16,902
Net assets	$	22,557	$	17,875	$	7,303	$	9,740	$	10,976	$	158	$	68,609
As of June 30, 2013
Long-lived assets, net of accumulated depreciation and amortization (b)	$	3,457	$	7,144	$	3,523	$	1,020	$	3,546	$	47	$	18,737
Net assets	$	22,113	$	25,579	$	20,213	$	6,184	$	13,652	$	467	$	88,208

(b) Comprised of property and equipment and intangibles. Corporate assets are included in the United States.

Schedule of Subsequent Events [Table Text Block]

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References+ Details

SUBSEQUENT EVENTS ASSETS HELD FOR SALE (Tables)

6 Months Ended

Jun. 30, 2014

Subsequent Event [Line Items]

The carrying amounts of the major class of assets and liabilities included as part of the asset held for sale were as follow:



	June 30, 2014
Account receivable, net	$	10,398
Property and equipment, net	1,318
Other assets	300
Total assets	$	12,016
Total liabilities	$	2,785

DESCRIPTION OF BUSINESS DESCRIPTION OF BUSINESS(Details)	6 Months Ended
	Jun. 30, 2014 segments Country
Description of Business [Abstract]
Number of Countries in which Entity Operates	20
Number of Reportable Segments	3

REVENUE, DIRECT COSTS AND GROSS MARGIN Revenue, Direct Costs and Gross Margin (Details) (USD $)
In Thousands, unless otherwise specified

3 Months Ended

6 Months Ended

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Revenue Direct Costs And Gross Margin Line Items [Line Items]

$ 167,365

^[1]

$ 171,360

^[1]

$ 329,226

^[1]

$ 337,037

^[1]

104,554

^[2]

110,856

^[2]

208,885

^[2]

219,857

^[2]

Revenue Direct Costs And Gross Margin Line Items [Line Items]

62,811

60,504

120,341

117,180

Temporary Contracting

119,344

127,995

238,677

256,836

100,880

^[2]

107,617

^[2]

201,795

^[2]

213,983

^[2]

Revenue Direct Costs And Gross Margin Line Items [Line Items]

18,464

20,378

36,882

42,853

Permanent Recruitment

35,094

31,357

65,224

57,838

680

^[2]

429

^[2]

1,167

^[2]

1,038

^[2]

Revenue Direct Costs And Gross Margin Line Items [Line Items]

34,414

30,928

64,057

56,800

Other Than Temporary Contracting and Permanent Recruitment

12,927

12,008

25,325

22,363

2,994

^[2]

2,810

^[2]

5,923

^[2]

4,836

^[2]

Weighted-average common stock outstanding - basic (in shares)

$ 9,933

$ 9,198

$ 19,402

$ 17,527

[1]

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.

[2]

STOCK-BASED COMPENSATION Stock-Based Compensation (Details) (USD $) In Thousands, except Share data, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock reserved for issuance to participants	2,608,643		2,608,643
Stock-based compensation	$ 333	$ 857	$ 829	$ 1,532
Defined Contribution Plan, Cost Recognized	155	152	319	342
Stock Issued During Period, Shares, Employee Benefit Plan	118,000	0	118,000	0
Stock Issued During Period, Market Value Per Share, Employee Benefit Plan	$ 3.65	$ 0.00	$ 3.65	$ 0.00
Defined Contribution Plan, Employer Non-cash Contribution Made for Employer Matching Liability	430	0	430	0
Other Postretirement Benefits Payments	0	0	0	651
Cash and Noncash pension and other postretirement contributions	430	0	430	651
Non Employee Director Restricted Stock Unit [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Number of share of restricted stock (units)			50,259
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation	27	93	85	237
Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
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			5,000
Stock-based compensation	93	417	502	898
Granted, Number of share of restricted stock (units)			5,000	555,221
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation	$ 213	$ 347	$ 242	$ 397
Granted, Number of share of restricted stock (units)			50,259	167,400

STOCK-BASED COMPENSATION Stock options activity (Details) (Stock options, USD $) In Thousands, except Share data, unless otherwise specified	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average service period	0 months 0 days
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]
Options outstanding, weighted average exercise price per share, At the Beginning of the Year	$ 9.15	$ 11.21
Expired, weighted average exercise price per share	$ 14.13	$ 7.95
Options outstanding, weighted average exercise price per share, At the End of the Period	$ 9.03	$ 11.80
Options exercisable, weighted average exercise price per share, At the End of the Period	$ 9.03	$ 13.36
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Options outstanding, Number of Options, At the Beginning of the Year	800,350	1,238,650
Expired, number of options	(18,550)	(188,200)
Options outstanding, Number of Options, At the End of the Period	781,800	1,050,450
Options exercisable, Number of Options, At the End of the Period	781,800	850,450

STOCK-BASED COMPENSATION Restricted stock (Details) (Restricted stock, USD $) In Thousands, except Share data, unless otherwise specified	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average service period	1 year 7 months 19 days
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized	$ 578
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), weighted average grant date fair value, At the Beginning of the Year	$ 3.00	$ 4.87
Granted, weighted average grant date fair value	$ 3.87	$ 2.42
Vested, weighted average grant date fair value	$ 5.32	$ 5.15
Forfeited, weighted average grant date fair value	$ 2.31	$ 4.26
Non-vested restricted stock (units), weighted average grant date fair value, At the End of the Period	$ 2.80	$ 3.36
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Non-vested restricted stock (units), number of shares of restricted stock (unit), At the Beginning of the Year	997,802	1,028,916
Granted, Number of share of restricted stock (units)	5,000	555,221
Vested, number of share of restricted stock (units)	(168,574)	(374,225)
Forfeited, number of share of restricted stock	(445,416)	(398,805)
Non-vested restricted stock (units), number of shares of restricted stock (unit), At the End of the Period	388,812	811,107

STOCK-BASED COMPENSATION Restricted stock units (Details) (USD $) In Thousands, except Share data, unless otherwise specified	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Non Employee Director Restricted Stock Unit [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Granted, Number of share of restricted stock (units)	50,259
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average service period	11 months 27 days
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized	$ 43
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), weighted average grant date fair value, At the Beginning of the Year	$ 3.65	$ 5.18
Granted, weighted average grant date fair value	$ 3.88	$ 2.88
Vested, weighted average grant date fair value	$ 4.18	$ 3.84
Forfeited, weighted average grant date fair value	$ 2.42	$ 2.42
Non-vested restricted stock (units), weighted average grant date fair value, At the End of the Period	$ 4.40	$ 3.67
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Non-vested restricted stock (units), number of shares of restricted stock (unit), At the Beginning of the Year	115,869	100,000
Granted, Number of share of restricted stock (units)	50,259	167,400
Vested, number of share of restricted stock (units)	(82,022)	(152,200)
Forfeited, number of share of restricted stock	(48,160)	(5,000)
Non-vested restricted stock (units), number of shares of restricted stock (unit), At the End of the Period	35,946	110,200

STOCK-BASED COMPENSATION Defined contribution plan and non-cash employer-matching contributions (Details) (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Discolusre of Defined Contribution Plan Related Costs, Share-based Payments [Abstract]
Share-based compensation arrangement award vesting period			5 years
Defined contribution pan, maximum annual contribution per employee percent			15.00%
Defined contribution plan, employer matching contribution percent			3.00%
Defined Contribution Plan, Cost Recognized	$ 155	$ 152	$ 319	$ 342
Stock Issued During Period, Shares, Employee Benefit Plan	118	0	118	0
Stock Issued During Period, Market Value Per Share, Employee Benefit Plan	$ 3.65	$ 0.00	$ 3.65	$ 0.00
Defined Contribution Plan, Employer Non-cash Contribution Made for Employer Matching Liability	430	0	430	0
Other Postretirement Benefits Payments	0	0	0	651
Cash and Noncash pension and other postretirement contributions	$ 430	$ 0	$ 430	$ 651

INCOME TAXES (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		6 Months Ended			48 Months Ended	60 Months Ended	24 Months Ended	60 Months Ended	72 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013	Dec. 31, 2013 U.S. Federal [Member]	Dec. 31, 2013 Other U.S. state and local juristictions [Member]	Dec. 31, 2013 United Kingdon [Member]	Dec. 31, 2013 Australia [Member]	Dec. 31, 2013 Other Jurisdictions [Member]
Tax open years subject to examination [Line Items]
Open Tax Year						2010	2009	2012	2009	2008
Income tax benefit (provision)			$ 939	$ (39)
Pre-tax income (loss)	(3,959)	(5,673)	(7,979)	(14,091)
Effective income tax rate			(11.80%)	0.30%
Unrecognized tax benefits	2,929		2,929		3,872
Accrued interest and penalties	775		775		786
Estimated interest and penalties benefit			34	58
Significant Change in Unrecognized Tax Benefits is Reasonably Possible, Estimated Range of Change, Lower Bound	500		500
Significant Change in Unrecognized Tax Benefits is Reasonably Possible, Estimated Range of Change, Upper Bound	$ 750		$ 750

EARNINGS (LOSS) PER SHARE (Computation of basic and diluted earnings (loss) per share) (Details) (USD $)
In Thousands, except Per Share data, unless otherwise specified

3 Months Ended

6 Months Ended

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Earnings (loss) per share (EPS):

Basic (per share)

$ (0.13)

$ (0.18)

$ (0.27)

$ (0.43)

Diluted (per share)

$ (0.13)

$ (0.18)

$ (0.27)

$ (0.43)

EPS numerator - basic and diluted:

Net income (loss)

$ (4,374)

$ (5,811)

$ (8,918)

$ (14,052)

EPS denominator:

32,752

32,717

32,697

32,532

Common stock equivalents: stock options and other stock-based awards (a)

^[1]

Weighted-average number of common stock outstanding - diluted (in shares)

32,752

32,717

32,697

32,532

[1]

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References+ Details

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References+ Details

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 20

-Article 9

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=6519514

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Net Income

-URI http://asc.fasb.org/extlink&oid=6518256

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.19)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.18)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.22)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e565-108580

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 19

-Article 5

+ Details

EARNINGS (LOSS) PER SHARE (Antidilutive securities excluded from the computation of earnings (loss) per share) (Details)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	1,206,558	1,971,757	1,206,558	1,971,757
Unvested restricted stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	388,812	811,107	388,812	811,107
Unvested restricted stock units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	35,946	110,200	35,946	110,200
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	781,800	1,050,450	781,800	1,050,450

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References+ Details

RESTRICTED CASH (Details) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	$ 2,054	$ 2,047
Other Noncurrent Assets [Member]
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	1,848	1,814
Other Noncurrent Assets [Member] \| Collateral accounts
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	619	619
Other Noncurrent Assets [Member] \| Rental deposits
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	1,229	1,195
Prepaid Expenses and Other Current Assets [Member]
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	206	233
Prepaid Expenses and Other Current Assets [Member] \| Others
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	146	172
Prepaid Expenses and Other Current Assets [Member] \| Client guarantees
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	$ 60	$ 61

PROPERTY AND EQUIPMENT, NET Property and Equipment, Net (Details) (USD $) In Thousands, unless otherwise specified	6 Months Ended
	Jun. 30, 2014	Dec. 31, 2013
Property, Plant and Equipment [Line Items]
Capital Lease Obligations Incurred	$ 437
Payments for (Proceeds from) Leasehold Improvements Funded by Tenant Allowance	1,415
Property, Plant and Equipment, Gross	68,181	63,552
Less: acccumulated depreciation and amortization	53,281	49,730
Property and equipment, net	14,900	13,822
Property Plant and Equipment, Capital Expenditure Not Yet Placed in Service	1,871	595
Capital lease obligation, current	153	315
Capital lease obligation, non-current	350	9
Computer equipment
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	10,190	9,395
Furniture and equipment
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	6,440	6,379
Capitalized software costs
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	28,603	26,962
Leasehold and building improvements
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 22,948	$ 20,816

Amount equal to the present value (the principal) at the beginning of the lease term of minimum lease payments during the lease term (excluding that portion of the payments representing executory costs such as insurance, maintenance, and taxes to be paid by the lessor, together with any profit thereon) net of payments or other amounts applied to the principal, through the balance sheet date and due to be paid more than one year (or one operating cycle, if longer) after the balance sheet date.

+ References+ Details

GOODWILL (Details) (USD $) In Thousands, unless otherwise specified	6 Months Ended
	Jun. 30, 2014
Goodwill [Roll Forward]
Goodwill, At the Beginning of the Year	$ 2,078
Currency translation	(49)
Goodwill, At the End of the Period	$ 2,029

BUSINESS REORGANIZATION EXPENSES (Reorganization expenses by Plan) (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Cost, Number of Positions Eliminated			16
Business reorganization expenses	$ 1,117	$ 1,249	$ 1,231	$ 3,231
Pre 2012 Plan
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	0	0	0	36
2012 Plan
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses	$ 1,117	$ 1,249	$ 1,231	$ 3,195

Amount of expenses associated with exit or disposal activities pursuant to an authorized plan. Includes, but is not limited to, one-time termination benefits, termination of an operating lease or other contract, consolidating or closing facilities, and relocating employees, and termination benefits associated with an ongoing benefit arrangement. Excludes expenses associated with special or contractual termination benefits, a discontinued operation or an asset retirement obligation.

+ References+ Details

BUSINESS REORGANIZATION EXPENSES (Changes in accrued business reorganization expenses) (Details) (USD $) In Thousands, unless otherwise specified	6 Months Ended
	Jun. 30, 2014
Restructuring Reserve [Roll Forward]
Balance, beginning of year	$ 4,281
Changes in estimate	729
Additional charges	502
Payments	(2,251)
Balance, end of period	3,261
Lease termination payments
Restructuring Reserve [Roll Forward]
Balance, beginning of year	2,445
Changes in estimate	729
Additional charges	90
Payments	(671)
Balance, end of period	2,593
Employee termination benefits
Restructuring Reserve [Roll Forward]
Balance, beginning of year	1,780
Changes in estimate	0
Additional charges	343
Payments	(1,524)
Balance, end of period	599
Other associated costs
Restructuring Reserve [Roll Forward]
Balance, beginning of year	56
Changes in estimate	0
Additional charges	69
Payments	(56)
Balance, end of period	$ 69

COMMITMENTS AND CONTINGENCIES (Details) (USD $) In Thousands, unless otherwise specified			6 Months Ended
	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2014 Key members of management
Commitments And Contingencies [Line Items]
Loss Contingency Accrual	$ 163	$ 745
Usual length of consulting, employment and non-compete agreements			1 year
Asset retirement obligation:
Total asset retirement obligations	$ 2,579	$ 2,533

CREDIT AGREEMENTS (Details) In Thousands, unless otherwise specified	6 Months Ended							6 Months Ended		6 Months Ended					6 Months Ended											6 Months Ended						6 Months Ended
	Jun. 30, 2014 Base rate revolving loan Greater than or equal to 1.25:1.0	Jun. 30, 2014 Base rate revolving loan Less than 1.25:1.0 but greater than or equal to 1.10:1.0	Jun. 30, 2014 Base rate revolving loan Less than 1.10:1.0	Jun. 30, 2014 LIBOR Revolving Loans or Letter of Credit Obligations Greater than or equal to 1.25:1.0	Jun. 30, 2014 LIBOR Revolving Loans or Letter of Credit Obligations Less than 1.25:1.0 but greater than or equal to 1.10:1.0	Jun. 30, 2014 LIBOR Revolving Loans or Letter of Credit Obligations Less than 1.10:1.0	Jun. 30, 2014 RBS Citizens Business Capital USD ($)	Jun. 30, 2014 RBS Citizens Business Capital Overdraft Facility [Member] USD ($)	Aug. 05, 2010 RBS Citizens Business Capital Overdraft Facility [Member] USD ($)	Jun. 30, 2014 RBS Citizens Business Capital Overdraft Facility [Member] North American and U.K. Operations USD ($)	Jun. 30, 2014 Westpac Bank	Jun. 30, 2014 Westpac Bank Line of Credit [Member] USD ($)	Jun. 30, 2014 Westpac Bank Line of Credit [Member] AUD	Mar. 31, 2014 Westpac Bank Line of Credit [Member]	Jun. 30, 2014 Westpac Bank Invoice Discounting Facility USD ($)	Jun. 30, 2014 Westpac Bank Invoice Discounting Facility AUD	Jun. 30, 2014 Westpac Bank Invoice Discounting Facility Bank Bill Rate	Jun. 30, 2014 Westpac Bank Overdraft Facility [Member] USD ($)	Jun. 30, 2014 Westpac Bank Overdraft Facility [Member] NZD	Jun. 30, 2014 Westpac Bank Overdraft Facility [Member] Commercial Lending Rate	Jun. 30, 2014 Westpac Bank Financial Guarantee Facility USD ($)	Jun. 30, 2014 Westpac Bank Financial Guarantee Facility AUD	Jun. 30, 2014 Lending Arrangements Belgium, Netherlands, Singapore, and Mainland China Banks Overdraft Facility [Member] USD ($)	Jun. 30, 2014 Lending Arrangements Netherlands and Belgium Banks Overdraft Facility [Member] EURIBOR	Jun. 30, 2014 Qualifying Event to Reduce the Availability RBS Citizens Business Capital Overdraft Facility [Member] USD ($)	Jun. 30, 2014 Belgium Subsidiary Lending Arrangements Belgium Bank	Jun. 30, 2014 Belgium Subsidiary Lending Arrangements Belgium Bank Overdraft Facility [Member] USD ($)	Jun. 30, 2014 Belgium Subsidiary Lending Arrangements Belgium Bank Overdraft Facility [Member] EUR (€)	Jun. 30, 2014 Netherlands subsidiary Lending Arrangements Netherlands Bank years	Jun. 30, 2014 Netherlands subsidiary Lending Arrangements Netherlands Bank Overdraft Facility [Member] USD ($)	Jun. 30, 2014 Netherlands subsidiary Lending Arrangements Netherlands Bank Overdraft Facility [Member] EUR (€)	Jun. 30, 2014 Singapore Subsidiary Overdraft Facility [Member] Singapore Prime Rate	Jun. 30, 2014 Singapore Subsidiary Lending Arrangements Singapore Bank USD ($) years	Jun. 30, 2014 Singapore Subsidiary Lending Arrangements Singapore Bank SGD	Jun. 30, 2014 Singapore Subsidiary Lending Arrangements Singapore Bank Overdraft Facility [Member] Singapore Prime Rate
Line of Credit Facility [Line Items]
Line of Credit Facility, Terminated Notice Period											90 days															15 days
Line of credit facility, maximum borrowing capacity									$ 40,000						$ 14,150	15,000		$ 3,065	3,500		$ 4,717	5,000					$ 1,369	€ 1,000		$ 1,992	€ 1,455		$ 802	1,000
Line of credit facility, maximum borrowing capacity increased borrowing amount subject to certain conditions									50,000
Debt Instrument, Basis Spread on Variable Rate	1.25%	1.50%	1.75%	2.25%	2.50%	2.75%											0.90%			0.83%												1.75%
Borrowing base							26,654
Line of Credit Facility, Covenant, Minimum Availability Required							(10,000)	10,000																	5,000
Outstanding letters of credit							(1,754)
Adjusted borrowing base							14,900
Less: outstanding borrowing							(1,811)								0			0					372
Additional borrowing availability							13,089								14,150			3,065
Interest rates on outstanding borrowing							5.00%								4.61%	4.61%		6.68%	6.68%					2.60%											6.00%
Fixed charges coverage ratio								1.2				1.0	1.0
Line of Credit Facility, Covenants, Minimum Fixed Charges Coverage Ratio Required on June 30 2014												1.1	1.1
Line of Credit Facility, Covenants, Minimum Fixed Charges Coverage Ratio Required Under Waiver Period														1.5
Earnings before interest, taxes, depreciation, and amortization										1,000
Debt convenant, dividend restrictions								5,000
Debt covenant, business acquisition, cost of acquired entity, cash limit								25,000
Debt covenant, business acquisition, cost of acquired entity, noncash consideration limit								25,000
Debt covenant, disposition of assets, limit								4,000
Line of Credit Facility, Covenants, Maximum Amount of Net Cash Outflows to Non Loan Parties Affialiates								5,000
Line of Credit Facility, Commitment Fee Percentage															0.90%	0.90%		0.65%	0.65%		1.80%	1.80%
Borrowing capacity															14,150			3,065
Financial guarantee capacity																					4,717
Less: outstanding financial guarantee requested																					(3,336)
Additional availability for financial guarantee																					1,381
Interest rates on financial guarantee requested																					1.80%	1.80%
Tangible net worth												85.00%	85.00%
Minimum tangible net amount												16,508	17,500
Maximum borrowing base ratio												0.8	0.8
Lending arrangement expiration																													1				1	1
Line of credit facility, average outstanding amount																							$ 1,546
Debt, weighted average interest rate																							5.16%

ACCUMULATED OTHER COMPREHENSIVE INCOME (Details) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax	$ 19,232	$ 17,203
Accumulated Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net of Tax	(54)	(30)
Accumulated other comprehensive income (loss), net of applicable tax	$ 19,178	$ 17,173

The total of net gain (loss), prior service cost (credit), and transition assets (obligations), as well as minimum pension liability if still remaining, included in accumulated other comprehensive income associated with a defined benefit pension or other postretirement plan(s) because they have yet to be recognized as components of net periodic benefit cost.

+ References+ Details

Accumulated adjustment, net of tax, that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency from the functional currency of the reporting entity, net of reclassification of realized foreign currency translation gains or losses.

+ References+ Details

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References+ Details

SEGMENT AND GEOGRAPHIC DATA Segment Information (Details) (USD $)
In Thousands, unless otherwise specified

3 Months Ended

6 Months Ended

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

segments

Jun. 30, 2013

Dec. 31, 2013

Number of Reportable Segments

$ 167,365

$ 171,360

$ 329,226

$ 337,037

167,365

^[1]

171,360

^[1]

329,226

^[1]

337,037

^[1]

62,811

60,504

120,341

117,180

62,811

60,504

120,341

117,180

1,117

1,249

1,231

3,231

(2,239)

^[2]

(3,862)

^[2]

(4,627)

^[2]

(10,487)

^[2]

1,514

1,656

3,002

3,304

(206)

(155)

(350)

(300)

(3,959)

(5,673)

(7,979)

(14,091)

Long-lived assets, net of accumulated depreciation and amortization

100,508

103,586

100,508

103,586

85,901

16,902

^[3]

18,737

^[3]

16,902

^[3]

18,737

^[3]

155,920

175,361

155,920

175,361

158,829

Hudson Americas

26,263

37,327

53,126

74,549

(1)

26,301

37,327

53,163

74,548

7,066

9,245

13,731

17,389

(2)

7,100

9,245

13,762

17,387

325

308

(882)

^[2]

386

^[2]

(1,993)

^[2]

(560)

^[2]

202

249

426

501

(1)

(8)

(17)

(1,085)

129

(2,427)

(1,078)

Long-lived assets, net of accumulated depreciation and amortization

16,819

25,284

16,819

25,284

1,453

1,913

1,453

1,913

20,067

30,669

20,067

30,669

Hudson Asia Pacific

65,101

62,869

121,532

119,070

65,101

62,869

121,532

119,070

24,519

24,276

45,430

45,768

(18)

(67)

(43)

24,520

24,258

45,363

45,725

1,114

1,115

102

(581)

^[2]

223

^[2]

(884)

^[2]

(644)

^[2]

803

826

1,548

1,657

(601)

(1,266)

(37)

(51)

(80)

(92)

(1,421)

(1,255)

(2,512)

(3,659)

Long-lived assets, net of accumulated depreciation and amortization

30,505

30,602

30,505

30,602

10,762

10,690

10,762

10,690

61,631

66,093

61,631

66,093

Hudson Europe

76,001

71,164

154,568

143,418

107

76,028

71,181

154,675

143,460

31,226

26,983

61,180

54,023

(35)

31,191

27,015

61,217

54,081

556

2,427

1,621

^[2]

(2,155)

^[2]

2,773

^[2]

(5,607)

^[2]

372

420

729

825

(132)

(110)

(262)

(217)

(24)

(13)

1,093

(2,675)

1,769

(6,632)

Long-lived assets, net of accumulated depreciation and amortization

53,184

47,700

53,184

47,700

3,292

4,485

3,292

4,485

71,148

71,052

71,148

71,052

Corporate

368

394

(2,397)

^[2]

(2,316)

^[2]

(4,523)

^[2]

(3,676)

^[2]

137

161

299

321

132

711

262

1,483

(144)

(106)

(249)

(208)

(2,546)

(1,872)

(4,809)

(2,722)

Long-lived assets, net of accumulated depreciation and amortization

1,395

1,649

1,395

1,649

3,074

7,547

3,074

7,547

Inter-segment elimination

(65)

(17)

(144)

(41)

(65)

(17)

(144)

(41)

(14)

(1)

(13)

(14)

(1)

(13)

^[2]

Long-lived assets, net of accumulated depreciation and amortization

$ 0

[1]	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.
[2]	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.
[3]	Comprised of property and equipment and intangibles. Corporate assets are included in the United States.

SEGMENT AND GEOGRAPHIC DATA Geographic Data Reporting (Details) (USD $)
In Thousands, unless otherwise specified

3 Months Ended

6 Months Ended

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Dec. 31, 2013

Long-lived assets, net of accumulated depreciation and amortization

$ 167,365

^[1]

$ 171,360

^[1]

$ 329,226

^[1]

$ 337,037

^[1]

16,902

^[2]

18,737

^[2]

16,902

^[2]

18,737

^[2]

68,609

88,208

68,609

88,208

74,385

United Kingdon [Member]

Long-lived assets, net of accumulated depreciation and amortization

47,506

^[1]

45,685

^[1]

98,366

^[1]

92,763

^[1]

2,825

^[2]

3,457

^[2]

2,825

^[2]

3,457

^[2]

22,557

22,113

22,557

22,113

Australia [Member]

Long-lived assets, net of accumulated depreciation and amortization

49,137

^[1]

46,188

^[1]

91,585

^[1]

88,230

^[1]

7,188

^[2]

7,144

^[2]

7,188

^[2]

7,144

^[2]

17,875

25,579

17,875

25,579

United States

Long-lived assets, net of accumulated depreciation and amortization

26,073

^[1]

37,124

^[1]

52,711

^[1]

74,076

^[1]

2,824

^[2]

3,523

^[2]

2,824

^[2]

3,523

^[2]

7,303

20,213

7,303

20,213

Europe

Long-lived assets, net of accumulated depreciation and amortization

28,495

^[1]

25,480

^[1]

56,203

^[1]

50,655

^[1]

459

^[2]

1,020

^[2]

459

^[2]

1,020

^[2]

9,740

6,184

9,740

6,184

Asia Pacific

Long-lived assets, net of accumulated depreciation and amortization

15,964

^[1]

16,680

^[1]

29,946

^[1]

30,840

^[1]

3,574

^[2]

3,546

^[2]

3,574

^[2]

3,546

^[2]

10,976

13,652

10,976

13,652

Other Americas

Long-lived assets, net of accumulated depreciation and amortization

190

^[1]

203

^[1]

415

^[1]

473

^[1]

^[2]

$ 158

$ 467

$ 158

$ 467

[1]	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.
[2]	Comprised of property and equipment and intangibles. Corporate assets are included in the United States.