RCM (RCMT) 10-Q 8 May 14 2014 Q1 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	3 Months Ended
	Mar. 29, 2014	7-May-14
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'RCM TECHNOLOGIES INC	'
Document Type	'10-Q	'
Current Fiscal Year End Date	'--12-28	'
Entity Common Stock, Shares Outstanding	'	12,467,321
Amendment Flag	'false	'
Entity Central Index Key	'0000700841	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Well-known Seasoned Issuer	'No	'
Document Period End Date	29-Mar-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q1	'

Condsolidated_Balance_Sheets_C

Condsolidated Balance Sheets (Current Period Unaudited) (USD $)	Mar. 29, 2014	Dec. 28, 2013
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$5,595	$9,317
Accounts receivable, net	59,955	55,726
Transit accounts receivable	4,265	3,953
Prepaid expenses and other current assets	3,101	1,875
Deferred income tax assets, domestic	1,821	1,833
Total current assets	74,737	72,704
Property and equipment, net	2,482	2,291
Other assets:	'	'
Deposits	202	159
Goodwill	9,545	9,545
Intangible assets, net	196	216
Deferred income tax assets, domestic	1,462	1,609
Total other assets	11,405	11,529
Total assets	88,624	86,524
Current liabilities:	'	'
Accounts payable and accrued expenses	9,708	9,671
Transit accounts payable	4,282	3,905
Accrued payroll and related costs	11,154	10,104
Income taxes payable	95	404
Deferred income tax liability, foreign	125	132
Contingent consideration	210	523
Total current liabilities	25,574	24,739
Contingent consideration	407	407
Total liabilities	25,981	25,146
Stockholders’ equity:	'	'
Preferred stock, $1.00 par value; 5,000,000 shares authorized; no shares issued or outstanding	0	0
Common stock, $0.05 par value; 40,000,000 shares authorized; 13,940,627 shares issued and 12,467,321 shares outstanding at March 29, 2014 and 13,892,265 shares issued and 12,418,959 shares outstanding at December 28, 2013	697	695
Additional paid-in capital	110,996	110,605
Accumulated other comprehensive income	484	815
Accumulated deficit	-42,034	-43,237
Treasury stock common (1,473,306 shares at March 29, 2014 and December 28, 2013, at cost)	-7,500	-7,500
Stockholders’ equity	62,643	61,378
Total liabilities and stockholders’ equity	$88,624	$86,524

Condsolidated_Balance_Sheets_C1

Condsolidated Balance Sheets (Current Period Unaudited) (Parentheticals) (USD $)	Mar. 29, 2014	Dec. 28, 2013
Preferred stock par value (in Dollars per share)	$1	$1
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in Dollars per share)	$0.05	$0.05
Common stock, shares authorized	40,000,000	40,000,000
Common stock, shares issued	13,940,627	13,892,265
Common stock, shares outstanding	12,467,321	12,418,959
Treasury stock shares	1,473,306	1,473,306

Consolidated_Statements_of_Inc

Consolidated Statements of Income (Unaudited) (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 29, 2014	Mar. 30, 2013
Revenues	$48,569	$41,230
Cost of services	36,312	30,609
Gross profit	12,257	10,621
Operating costs and expenses	'	'
Selling, general and administrative	9,844	8,693
Severance and other charges	104	145
Depreciation and amortization	271	269
	10,219	9,107
Operating income	2,038	1,514
Other (expense) income	'	'
Interest expense and other, net	-14	-6
(Loss) gain on foreign currency transactions	-48	5
	-62	91
Income before income taxes	1,976	1,605
Income tax expense	773	645
Net income	1,203	960
Basic and diluted net earnings per share (in Dollars per share)	$0.10	$0.08
Short Term Liability Reduction [Member]	'	'
Other (expense) income	'	'
Reduction in contingent consideration	'	$92

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (Unaudited) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 29, 2014	Mar. 30, 2013
Net income	$1,203	$960
Foreign currency translation adjustment	-331	-274
Comprehensive income	$872	$686

Consolidated_Statement_of_Chan

Consolidated Statement of Changes in Stockholders' Equity (Unaudited) (USD $)	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Total
In Thousands, except Share data
Balance at Dec. 28, 2013	$695	$110,605	$815	($43,237)	($7,500)	$61,378
Balance (in Shares) at Dec. 28, 2013	13,892,265	'	'	'	1,473,306	'
Issuance of stock under employee stock purchase plan	1	154	'	'	'	155
Issuance of stock under employee stock purchase plan (in Shares)	33,862	'	'	'	'	33,862
Translation adjustment	'	'	-331	'	'	-331
Issuance of stock upon exercise of stock options	1	63	'	'	'	64
Issuance of stock upon exercise of stock options (in Shares)	14,500	'	'	'	'	14,500
Share-based compensation expense	'	174	'	'	'	174
Net income	'	'	'	1,203	'	1,203
Balance at Mar. 29, 2014	$697	$110,996	$484	($42,034)	($7,500)	$62,643
Balance (in Shares) at Mar. 29, 2014	13,940,627	'	'	'	1,473,306	'

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (Unaudited) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 29, 2014	Mar. 30, 2013
Cash flows from operating activities:	'	'
Net income	$1,203	$960
Adjustments to reconcile net income to net cash (used in) provided by operating activities:	'	'
Depreciation and amortization	271	269
Changes in fair value of contingent consideration	'	-92
Stock-based compensation expense	174	173
Provision for allowance for doubtful accounts	18	-233
Deferred income tax expense	159	165
Changes in assets and liabilities:	'	'
Accounts receivable	-4,247	-5,893
Transit accounts receivable	-312	3,233
Prepaid expenses and other current assets	-1,227	455
Accounts payable and accrued expenses	36	1,259
Transit accounts payable	377	-1,501
Accrued payroll and related costs	1,050	911
Income taxes payable	-309	367
Total adjustments	-4,010	-887
Net cash (used in) provided by operating activities	-2,807	73
Cash flows from investing activities:	'	'
Property and equipment acquired	-442	-313
Increase in deposits	-42	'
Net cash used in investing activities	-484	-313
Cash flows from financing activities:	'	'
Sale of stock for employee stock purchase plan	155	120
Exercise of stock options	64	30
Common stock repurchases	'	-83
Contingent consideration paid	-313	'
Net cash (used in) provided by financing activities	-94	67
Effect of exchange rate changes on cash and cash equivalents	-337	-54
Decrease in cash and cash equivalents	-3,722	-227
Cash and cash equivalents at beginning of period	9,317	14,123
Cash and cash equivalents at end of period	5,595	13,896
Cash paid for:	'	'
Interest	23	21
Income taxes	$677	$18

Note_1_Basis_of_Presentation

Note 1 - Basis of Presentation	3 Months Ended
	Mar. 29, 2014
Disclosure Text Block [Abstract]	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	'
	1	Basis of Presentation
	The accompanying consolidated interim financial statements of RCM Technologies, Inc. and subsidiaries (“RCM” or the “Company”) are unaudited. The year-end consolidated balance sheet was derived from audited statements but does not include all disclosures required by accounting principles generally accepted in the United States. These statements have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission pertaining to reports on Form 10-Q and should be read in conjunction with the Company’s consolidated financial statements and the notes thereto for the year ended December 28, 2013 included in the Company’s Annual Report Form 10-K for such period. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations.
	The consolidated financial statements for the unaudited interim periods presented include all adjustments (consisting only of normal, recurring adjustments except for the reduction of the contingent consideration pertaining to the PSG acquisition) necessary for a fair presentation of financial position, results of operations and cash flows for such interim periods.
	Results for the thirteen week periods ended March 29, 2014 are not necessarily indicative of results that may be expected for the full year.

Note_2_Fiscal_Year

Note 2 - Fiscal Year	3 Months Ended
	Mar. 29, 2014
Disclosure Text Block [Abstract]	'
Business Description and Basis of Presentation [Text Block]	'
	2	Fiscal Year
	The Company follows a 52/53 week fiscal reporting calendar ending on the Saturday closest to December 31. The fiscal year ended December 28, 2013 was a 52-week reporting year. The first fiscal quarters of 2014 and 2013 ended on the following dates, respectively:
	Period Ended		Weeks in Quarter		Weeks in Year to Date
	29-Mar-14			Thirteen		Thirteen
	30-Mar-13			Thirteen		Thirteen

Note_3_Use_of_Estimates_and_Un

Note 3 - Use of Estimates and Uncertainties	3 Months Ended
	Mar. 29, 2014
Disclosure Text Block [Abstract]	'
Basis of Presentation and Significant Accounting Policies [Text Block]	'
	3	Use of Estimates and Uncertainties
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, revenues and expenses and disclosure of contingent assets and liabilities. Actual results could differ from those estimates.
	The Company uses estimates to calculate an allowance for doubtful accounts on its accounts receivables, adequacy of reserves, the tax rate applied and the valuation of certain assets and liability accounts. These estimates can be significant to the operating results and financial position of the Company.
	The Company has risk participation arrangements with respect to workers compensation and health care insurance. The amounts included in the Company’s costs related to this risk participation are estimated and can vary based on changes in assumptions, the Company’s claims experience or the providers included in the associated insurance programs.
	Fair Value of Financial Instruments
	The Company’s carrying value of financial instruments, consisting primarily of accounts receivable, accounts payable and accrued expenses, approximates fair value due to their liquidity or their short-term nature. The Company does not have derivative products in place to manage risks related to foreign currency fluctuations for its foreign operations or for interest rate changes.

Note_4_Accounts_Receivable_Tra

Note 4 - Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable	3 Months Ended
	Mar. 29, 2014
Receivables [Abstract]	'
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	'
	4	Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable
	The Company’s accounts receivable are comprised as follows:
			March 29,			December 28,
			2014			2013
	Billed		$	42,321		$	35,415
	Accrued and unbilled			5,901			7,895
	Work-in-progress			12,620			13,394
	Allowance for doubtful accounts and sales discounts			(887	)		(978	)
	Accounts receivable, net		$	59,955		$	55,726
	Unbilled receivables primarily represent revenues earned whereby those services are ready to be billed as of the balance sheet ending date. Work-in-process primarily represents revenues earned under contracts which the Company contractually invoices at future dates.
	From time to time, the Company’s Engineering segment enters into agreements to provide, among other things, construction management and engineering services.  Pursuant to these agreements, the Company a) may engage subcontractors to provide construction or other services; b) typically earns a fixed percentage of the total project value and c) assumes no ownership or risks of inventory.  Under the terms of the agreements, the Company is typically not required to pay the subcontractor until after the corresponding payment from the Company’s end-client is received. Upon invoicing the end-client on behalf of the subcontractor or staffing agency the Company records this amount simultaneously as both a “transit account receivable” and “transit account payable” as the amount when paid to the Company is due to and generally paid to the subcontractor within a few days. The Company typically does not pay a given transit account payable until the related transit account receivable is collected. The Company’s transit accounts payable generally exceeds the Company’s transit accounts receivable but absolute amounts and spreads fluctuate significantly from quarter to quarter in the normal course of business. The transit accounts receivable was $4.3 million and related transit accounts payable was $4.3 million, for a negligible net liability, as of March 29, 2014.

Note_5_Property_and_Equipment

Note 5 - Property and Equipment	3 Months Ended
	Mar. 29, 2014
Property, Plant and Equipment [Abstract]	'
Property, Plant and Equipment Disclosure [Text Block]	'
	5	Property and Equipment
	Property and equipment are stated at cost and are depreciated on the straight-line method at rates calculated to provide for retirement of assets at the end of their estimated useful lives. The annual rates are 20% for computer hardware and software as well as furniture and office equipment. Leasehold improvements are amortized over the shorter of the estimated life of the asset or the lease term.
	Property and equipment are comprised of the following:
			March 29,		December 28,
			2014		2013
	Equipment and furniture		$	2,340	$	2,454
	Computers and systems			5,330		5,670
	Leasehold improvements			628		633
				8,298		8,757
	Less: accumulated depreciation and amortization			5,816		6,466
	Property and equipment, net		$	2,482	$	2,291
	The Company periodically writes off fully depreciated assets.  The Company wrote off fully depreciated assets of $902 and $1,143 for the thirteen week periods ended March 29, 2014 and March 30, 2013, respectively.

Note_6_Acquisitions

Note 6 - Acquisitions	3 Months Ended
	Mar. 29, 2014
Business Combinations [Abstract]	'
Business Combination Disclosure [Text Block]	'
	6	Acquisitions
	The Company has acquired numerous companies throughout its history and those acquisitions have generally included significant future contingent consideration.
	Future Contingent Payments
	As of March 29, 2014, the Company had one active acquisition agreement whereby additional contingent consideration may be earned. Effective July 1, 2012 the Company acquired certain assets of BGA, LLC (“BGA”) as more fully described below. The Company estimates future contingent payments at March 29, 2014 as follows:
	Period Ending
	3-Jan-15		$	210
	2-Jan-16			222
	31-Dec-16			263
	Estimated future contingent consideration payments		$	695
	Actual future contingent payments may materially differ from the estimates above. Future contingent payments to be made to BGA are capped at a maximum of $2.7 million cumulatively. The Company estimates future contingent consideration in payments based on forecasted performance and recorded the net present value of those expected payments as of March 29, 2014. The measurement is based on significant inputs that are not observable in the market, which “Fair Value Measurements and Disclosures” (ASU Topic 820-10-35) refers to as Level 3 inputs.
	The Company paid $0.3 million in contingent consideration during the thirteen week period ended March 29, 2014. The Company did not pay any contingent consideration in the comparable prior year period. There were no other changes to the fair value of the contingent consideration during the thirteen week period ended March 29, 2014.

Note_7_Goodwill

Note 7 - Goodwill	3 Months Ended
	Mar. 29, 2014
Disclosure Text Block Supplement [Abstract]	'
Goodwill Disclosure [Text Block]	'
	7	Goodwill
	Goodwill represents the premium paid over the fair value of the net tangible and intangible assets acquired in business combinations.  The Company is required to assess the carrying value of its reporting units that contain goodwill at least on an annual basis.  The Company has the option to first assess qualitative factors to determine whether it is necessary to perform a two-step impairment test. If the Company believes, as a result of the qualitative assessment, that it is more likely than not that the fair value of a reporting unit is less than the carrying value, the quantitative impairment test is required.  The Company formally assesses these qualitative factors, and if necessary, conducts its annual goodwill impairment test as of the last day of the Company’s fiscal November each year or if indicators of impairment exist. As of November 1, 2013, the Company determined that the existing qualitative factors did not suggest that an impairment of goodwill exists. There have been no indicators of impairment since such date and as such no need to conduct any further impairment tests.
	The carrying amount of goodwill at both March 29, 2014 and December 28, 2013 for the Company’s Engineering, Information Technology and Specialty Health Care segments was $2,326, $5,516 and $1,703, respectively.

Note_8_Intangible_Assets

Note 8 - Intangible Assets	3 Months Ended
	Mar. 29, 2014
Disclosure Text Block [Abstract]	'
Intangible Assets Disclosure [Text Block]	'
	8	Intangible Assets
	The Company evaluates long-lived assets and intangible assets with definite lives for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. When the Company determines that it is probable that undiscounted future cash flows will not be sufficient to recover an asset’s carrying amount, the asset is written down to its fair value. Assets to be disposed of by sale, if any, are reported at the lower of the carrying amount or fair value less cost to sell. The Company’s intangible assets consist of customer relationships and non-compete agreements.
	The following table reflects the components of net intangible assets, excluding goodwill:
			Engineering		Information Technology		Total
	Balance as of December 28, 2013		$	179	$	37	$	216
	Amortization of intangibles during the thirteen week period ended March 29, 2014			12		8		20
	Balance as of March 29, 2014		$	167	$	29	$	196
	The Company periodically writes off fully amortized intangible assets. The Company did not write off any fully amortized intangibles for the thirteen week periods ended March 29, 2014 and March 30, 2013.

Note_9_Line_of_Credit

Note 9 - Line of Credit	3 Months Ended
	Mar. 29, 2014
Disclosure Text Block [Abstract]	'
Short-term Debt [Text Block]	'
	9	Line of Credit
	The Company and its subsidiaries are party to a loan agreement with Citizens Bank of Pennsylvania, amended and restated effective February 20, 2009, which provides for a $15 million revolving credit facility and includes a sub-limit of $5 million for letters of credit (the “Revolving Credit Facility”). The Revolving Credit Facility has been amended several times, most recently on December 24, 2011 when the maturity date was extended to August 31, 2016. Borrowings under the Revolving Credit Facility bear interest at one of two alternative rates, as selected by the Company at each incremental borrowing. These alternatives are: (i) LIBOR (London Interbank Offered Rate), plus applicable margin, or (ii) the agent bank’s prime rate. The Company also pays unused line fees based on the amount of the Revolving Credit Facility that is not drawn. Unused line fees are recorded as interest expense.
	All borrowings under the Revolving Credit Facility are collateralized by all of the assets of the Company and its subsidiaries and a pledge of the stock of its subsidiaries. The Revolving Credit Facility also contains various financial and non-financial covenants, such as restrictions on the Company’s ability to borrow to pay dividends. As of March 29, 2014 and during all periods presented, the Company was in compliance with all covenants contained in its Revolving Credit Facility.
	There were no borrowings during the thirteen week periods ended March 29, 2014 and March 30, 2013. At both March 29, 2014 and December 28, 2013, there were letters of credit outstanding for $0.8 million. At March 29, 2014, the Company had availability for additional borrowings under the Revolving Credit Facility of $14.2 million.

Note_10_Per_Share_Data

Note 10 - Per Share Data	3 Months Ended
	Mar. 29, 2014
Earnings Per Share [Abstract]	'
Earnings Per Share [Text Block]	'
	10	Per Share Data
	Both basic and diluted earnings per share for all periods are calculated based on the reported earnings in the Company’s consolidated statements of income.
	The number of shares of common stock used to calculate basic and diluted earnings per share for the thirteen week periods ended March 29, 2014 and March 30, 2013 was determined as follows:
			Thirteen Week Periods Ended
			March 29,		March 30,
			2014		2013
	Basic weighted average shares outstanding			12,455,004		12,311,066
	Dilutive effect of outstanding stock options			184,634		71,711
	Weighted average dilutive shares outstanding			12,639,638		12,382,777
	There were 30,000 and 97,500 absolute anti-dilutive shares not included in the calculation of common stock equivalents for the thirteen week periods ended March 29, 2014 and March 30, 2013, respectively.  These were determined to be anti-dilutive because the exercise prices of these shares for the period were higher than the average market price of the Company’s common stock for the same period.
	Unissued shares of common stock were reserved for the following purposes:
			March 29,		December 28,
			2014		2013
	Exercise of options outstanding			252,400		276,900
	Restricted stock awards outstanding			300,000		300,000
	Future grants of options or shares			34,100		34,100
	Shares reserved for employee stock purchase plan			155,714		189,576
	Total			742,214		800,576

Note_11_Share_Based_Compensati

Note 11 - Share Based Compensation	3 Months Ended
	Mar. 29, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	'
	11	Share-Based Compensation
	At March 29, 2014, the Company had three share-based employee compensation plans. The Company measures the fair value of share-based awards, if and when granted, based on the Black-Scholes method and using the closing market price of the Company’s common stock on the date of grant. Awards vest over periods ranging from one to three years and expire within 10 years of issuance. Share-based compensation expense related to awards is amortized in accordance with applicable vesting periods using the straight-line method. Share-based compensation expense of $174 and $173 was recognized for the thirteen week periods ended March 29, 2014 and March 30, 2013, respectively.
	As of March 29, 2014, the Company had approximately $965 of total unrecognized compensation cost related to all non-vested share-based awards granted under the Company’s various share-based plans, which the Company expects to recognize over approximately a three-year period. These amounts do not include the cost of any additional share-based awards that may be granted in future periods or reflect any potential changes in the Company’s forfeiture rate.
	Incentive Share-Based Plans
	1996 Executive Stock Option Plan (the 1996 Plan)
	The 1996 Plan, approved by the Company’s stockholders in August 1996 and amended in April 1999, provided for the issuance of up to 1,250,000 shares of the Company’s common stock to officers and key employees of the Company and its subsidiaries through January 1, 2006, at which time the 1996 Plan expired. Options were generally granted at fair market value at the date of grant. The Compensation Committee of the Board of Directors determines the vesting period at the time of grant. As of March 29, 2014, options to purchase 118,500 shares of common stock granted under the 1996 Plan were outstanding.
	2000 Employee Stock Incentive Plan (the 2000 Plan)
	The 2000 Plan, approved by the Company’s stockholders in April 2001, provided for the issuance of up to 1,500,000 shares of the Company’s common stock to officers and key employees of the Company and its subsidiaries or consultants and advisors utilized by the Company. The Compensation Committee of the Board of Directors may award incentive stock options or non-qualified stock options, as well as stock appreciation rights, and determines the vesting period at the time of grant. As of March 29, 2014, options to purchase 59,500 shares of common stock granted under the 2000 Plan were outstanding.
	The 1996 Plan and 2000 Plan are expired and therefore no shares are available for grant thereunder.
	2007 Omnibus Equity Compensation Plan (the 2007 Plan)
	The 2007 Plan, approved by the Company’s stockholders in June 2007, provides for the issuance of up to 700,000 shares of the Company’s common stock to officers, non-employee directors, employees of the Company and its subsidiaries or consultants and advisors utilized by the Company. No more than 350,000 shares of common stock in the aggregate may be issued pursuant to grants of stock awards, stock units, performance shares and other stock-based awards. No more than 300,000 shares of common stock with respect to awards may be granted to any individual during any fiscal year. The Compensation Committee of the Board of Directors determines the vesting period at the time of grant. As of March 29, 2014, under the 2007 Plan, 34,100 shares of common stock were available for future grants and options to purchase 74,400 shares of common stock, as well as 300,000 restricted stock units, were outstanding.
	Stock Options
	There were no options granted during the thirteen week period ended March 29, 2014 and 5,000 options granted during the thirteen week period ended March 30, 2013. Activity regarding outstanding options for the thirteen week period ended March 29, 2014 is as follows:
			All Stock Options Outstanding
			Shares			Weighted Average
						Exercise Price
	Options outstanding as of December 28, 2013			276,900		$	5.47
	Options granted			-			-
	Options exercised			(14,500	)	$	4.42
	Options forfeited/cancelled			(10,000	)	$	9.16
	Options outstanding as of March 29, 2014			252,400		$	5.38
	Options outstanding price range at March 29, 2014		$	2.50 - $9.81		$	5.38
	Options exercisable as of March 29, 2014			197,400		$	5.33
	Intrinsic value of outstanding stock options as of March 29, 2014		$	386
	Intrinsic value of stock options exercised for the thirteen week period ended March 29, 2014		$	31
	As of March 29, 2014, the Company had approximately $65 of total unrecognized compensation cost related to non-vested stock option awards granted under the Company’s various share-based plans, which the Company expects to recognize over approximately a three-year period. These amounts do not include the cost of any additional options that may be granted in future periods or reflect any potential changes in the Company’s forfeiture rate.
	Restricted Stock Units
	From time-to-time the Company issues restricted stock units. These restricted stock units typically include dividend accrual equivalents, which means that any dividends paid by the Company during the three year vesting period become due and payable after the three year vesting period assuming the grantee’s restricted stock unit fully vests. Dividends for these grants are accrued on the dividend payment dates and included in accounts payable and accrued expenses on the accompanying consolidated balance sheet. Dividends for restricted share units that ultimately do not vest are forfeited.
	To date, the Company has only issued restricted stock units under the 2007 Plan. The following summarizes the restricted stock units activity under the 2007 Plan during 2014:
			Number of			Weighted
			Restricted			Average
			Stock Units			Grant Date Fair
			(in thousands)			Value per Share
	Outstanding non-vested at December 28, 2013			300		$	5.72
	Granted			-			-
	Vested			-			-
	Forfeited or expired			-			-
	Outstanding non-vested at March 29, 2014			300		$	5.72
	Based on the closing price of the Company’s common stock of $6.59 per share on March 28, 2014, the intrinsic value of the non-vested restricted stock units at March 29, 2014 was approximately $2.0 million. As of March 29, 2014, there was approximately $0.9 million of total unrecognized compensation cost related to restricted stock units, which is expected to be recognized over a weighted-average period of approximately 19.5 months.
	Employee Stock Purchase Plan
	The Company implemented the 2001 Employee Stock Purchase Plan with stockholder approval, effective January 1, 2001. Such Plan was subsequently amended, pursuant to stockholder approval where required, effective June 18, 2009 and September 16, 2009 (the 2001 Employee Stock Purchase Plan, as so amended, the “Purchase Plan”). Under the Purchase Plan, employees meeting certain specific employment qualifications are eligible to participate and can purchase shares of common stock semi-annually through payroll deductions at the lower of 85% of the fair market value of the stock at the commencement or end of the offering period. The purchase plan permits eligible employees to purchase shares of common stock through payroll deductions for up to 10% of qualified compensation. The Company has two offering periods in the Purchase Plan coinciding with the Company’s first two fiscal quarters and the last two fiscal quarters. Actual shares are issued on the first day of the subsequent offering period for the prior offering period payroll deductions. The number of shares issued at the beginning of the current period (as of December 30, 2013) was 33,862. As of March 29, 2014, there were 155,714 shares available for issuance under the Purchase Plan.

Note_12_Treasury_Stock_Transac

Note 12 - Treasury Stock Transactions	3 Months Ended
	Mar. 29, 2014
Disclosure Text Block Supplement [Abstract]	'
Treasury Stock [Text Block]	'
	12	Treasury Stock Transactions
	Our Board of Directors instituted a share repurchase program in February 2010, which authorized the repurchase of up to $7.5 million of the Company’s outstanding shares of our common stock at prevailing market prices, from time to time over the subsequent 12 months.  In February 2011, the share repurchase program was extended through February 2013. During the fiscal year ended December 28, 2013, the Company repurchased 15,450 shares for an average price of $5.35 per share. Over the life of this share repurchase program, the Company purchased 1,473,306 shares at a total cost of approximately $7.5 million, or an average price of $5.09.
	On October 28, 2013, the Board of Directors authorized an additional repurchase program to purchase up to $5.0 million of outstanding shares of common stock at the prevailing market prices, from time to time over the subsequent 12-month period. As of March 29, 2014, the Company had not purchased any shares under this additional repurchase program.

Note_13_New_Accounting_Standar

Note 13 - New Accounting Standards	3 Months Ended
	Mar. 29, 2014
Table Text Block [Abstract]	'
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]	'
	13	New Accounting Standards
	There have been no recent accounting pronouncements or changes in accounting pronouncements during the thirteen week period ended March 29, 2014, as compared to the recent accounting pronouncements described in the Company’s Annual Report on Form 10-K for the fiscal year ended December 28, 2013, that are of material significance, or have potential material significance, to the Company.

Note_14_Segment_Information

Note 14 - Segment Information	3 Months Ended
	Mar. 29, 2014
Segment Reporting [Abstract]	'
Segment Reporting Disclosure [Text Block]	'
	14	Segment Information
	The Company follows “Disclosures about Segments of an Enterprise and Related Information,” which establishes standards for companies to report information about operating segments, geographic areas and major customers. The accounting policies of each reportable segment are the same as those described in the summary of significant accounting policies (see Note 1 to the Company’s Consolidated Financial Statements included in its Annual Report on Form 10-K for the year ended December 28, 2013).
	Segment operating income includes selling, general and administrative expenses directly attributable to that segment as well as charges for allocating corporate costs to each of the operating segments. The following tables reflect the results of the reportable segments consistent with the Company’s management system:
	Thirteen Week Period Ended		Engineering		Information		Specialty Health Care		Corporate			Total
	29-Mar-14				Technology
	Revenue		$	24,724	$	15,019	$	8,826	$	-		$	48,569
	Cost of services			19,488		10,480		6,344		-			36,312
	Selling, general and administrative			3,907		3,654		2,283		-			9,844
	Severance and other charges			-		-		-		104			104
	Depreciation and amortization			193		56		22		-			271
	Operating income		$	1,136	$	829	$	177	$	(104	)	$	2,038
	Total assets		$	46,547	$	15,332	$	14,562	$	12,183		$	88,624
	Capital expenditures		$	350	$	-	$	83	$	9		$	442
	Thirteen Week Period Ended		Engineering		Information		Specialty		Corporate			Total
	30-Mar-13				Technology		Health Care
	Revenue		$	20,310	$	13,994	$	6,926	$	-		$	41,230
	Cost of services			15,799		9,983		4,827		-			30,609
	Selling, general and administrative			3,478		3,461		1,754		-			8,693
	Severance and other charges			82		-		-		63			145
	Depreciation and amortization			155		85		29		-			269
	Operating income		$	796	$	465	$	316	$	(63	)	$	1,514
	Total assets		$	41,361	$	14,894	$	11,746	$	18,284		$	86,285
	Capital expenditures		$	273	$	20	$	4	$	16		$	313
	The Company derives a majority of its revenue from offices in the United States. Revenues reported for each operating segment are all from external customers. The Company is domiciled in the United States and its segments operate in the United States, Canada and Puerto Rico. Revenues by geographic area for the thirteen week periods ended March 29, 2014 and March 30, 2013 are as follows:
			Thirteen Week Periods Ended
			March 29,		March 30,
			2014		2013
	Revenues
	U. S.		$	35,809	$	32,583
	Canada			11,485		7,386
	Puerto Rico			1,275		1,261
			$	48,569	$	41,230
	Total assets by geographic area as of the reported periods are as follows:
			March 29,		December 28,
			2014		2013
	Total assets
	U. S.		$	62,350	$	62,198
	Canada			24,811		22,993
	Puerto Rico			1,463		1,333
			$	88,624	$	86,524

Note_15_Income_Taxes

Note 15 - Income Taxes	3 Months Ended
	Mar. 29, 2014
Income Tax Disclosure [Abstract]	'
Income Tax Disclosure [Text Block]	'
	15	Income Taxes
	The projected fiscal 2014 effective income tax rate as of March 29, 2014 is approximately 41.7% and 34.4% in the United States and Canada, respectively, and has yielded a consolidated effective income tax rate of approximately 39.1% for the thirteen week period ended March 29, 2014. As of March 30, 2013, the Company estimated that its fiscal 2013 income tax rates would be approximately 42.6% and 30.1% in the United States and Canada, respectively, which yielded a consolidated effective income tax rate of approximately 40.2% for the thirteen week period ended March 30, 2013. The relative income or loss generated in each jurisdiction can materially impact the overall effective income tax rate of the company.

Note_16_Contingencies

Note 16 - Contingencies	3 Months Ended
	Mar. 29, 2014
Loss Contingency [Abstract]	'
Contingencies Disclosure [Text Block]	'
	16	Contingencies
	From time to time, the Company is a defendant or plaintiff in various legal actions that arise in the normal course of business.  As such, the Company is required to assess the likelihood of any adverse outcomes to these matters as well as potential ranges of losses and possible recoveries.  The Company may not be covered by insurance as it pertains to some or all of these matters. A determination of the amount of the provision required for these commitments and contingencies, if any, which would be charged to earnings, is made after careful analysis of each matter.  Once established, a provision may change in the future due to new developments or changes in circumstances, and could increase or decrease the Company’s earnings in the period that the changes are made.  Included in the Company’s accounts payable and accrued expenses is a provision for losses from legal matters aggregating approximately $0.1 million as of March 29, 2014 and December 28, 2013.  Asserted claims in these matters seek approximately $10.6 million in damages as of March 29, 2014.
	The Company is also subject to other pending legal proceedings and claims that arise from time to time in the ordinary course of its business, which may not be covered by insurance.

Note_17_Severance_and_Other_Ch

Note 17 - Severance and Other Charges	3 Months Ended
	Mar. 29, 2014
Restructuring and Related Activities [Abstract]	'
Restructuring and Related Activities Disclosure [Text Block]	'
	17.  Severance and Other Charges
	During the year ended December 28, 2013, the Company incurred one-time charges related to three endeavors: 1) facilities consolidation charges - the Company elected to consolidate its Canadian operations by consolidating its Mississauga location into its expanded Pickering location, and the Company closed its Mason, Ohio office. The costs associated with the consolidation of offices in Canada primarily related to statutory severance requirements resulting from labor laws in Canada. The charges associated with the Company’s closed Mason, Ohio office represent future rent payments whereby the Company will not utilize the premises; 2) the Company engaged in a contested proxy solicitation which culminated in a group of stockholders winning two seats on the Company’s board of directors and the subsequent retirement of its President and Chief Executive Officer, Leon Kopyt; and 3) the Company incurred professional fees connected with a research and development tax credit study related to prior tax years.
	The Company incurred $0.1 million in severance and other charges in both the thirteen week periods ended March 29, 2014 and the comparable prior year period.  The costs in the current period primarily related to professional fees associated with the settlement agreements entered into following the Company’s fiscal 2013 proxy contest.  The costs in the comparable prior year period primarily related to facilities consolidation charges.
	As of December 28, 2013 and March 29, 2014 the Company accrued $2.5 million for severance for Mr. Kopyt to be paid during the third quarter of fiscal 2014.  As of March 29, 2014 the Company’s prepaid expenses and other current assets includes $1.7 million funded to a Rabbi Trust which represents the net after tax severance obligation to be paid to Mr. Kopyt.

Note_4_Accounts_Receivable_Tra1

Note 4 - Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable (Tables)	3 Months Ended
	Mar. 29, 2014
Receivables [Abstract]	'
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	'
		March 29,			December 28,
		2014			2013
	Billed	$	42,321		$	35,415
	Accrued and unbilled		5,901			7,895
	Work-in-progress		12,620			13,394
	Allowance for doubtful accounts and sales discounts		(887	)		(978	)
	Accounts receivable, net	$	59,955		$	55,726

Note_5_Property_and_Equipment_

Note 5 - Property and Equipment (Tables)	3 Months Ended
	Mar. 29, 2014
Property, Plant and Equipment [Abstract]	'
Property, Plant and Equipment [Table Text Block]	'
		March 29,		December 28,
		2014		2013
	Equipment and furniture	$	2,340	$	2,454
	Computers and systems		5,330		5,670
	Leasehold improvements		628		633
			8,298		8,757
	Less: accumulated depreciation and amortization		5,816		6,466
	Property and equipment, net	$	2,482	$	2,291

Note_6_Acquisitions_Tables

Note 6 - Acquisitions (Tables) (Scenario, Forecast [Member])	3 Months Ended
	Mar. 29, 2014
Scenario, Forecast [Member]	'
Note 6 - Acquisitions (Tables) [Line Items]	'
Schedule of Business Acquisitions by Acquisition, Contingent Consideration [Table Text Block]	'
	Period Ending
	3-Jan-15	$	210
	2-Jan-16		222
	31-Dec-16		263
	Estimated future contingent consideration payments	$	695

Note_8_Intangible_Assets_Table

Note 8 - Intangible Assets (Tables)	3 Months Ended
	Mar. 29, 2014
Disclosure Text Block [Abstract]	'
Schedule of Finite-Lived Intangible Assets [Table Text Block]	'
		Engineering		Information Technology		Total
	Balance as of December 28, 2013	$	179	$	37	$	216
	Amortization of intangibles during the thirteen week period ended March 29, 2014		12		8		20
	Balance as of March 29, 2014	$	167	$	29	$	196

Note_10_Per_Share_Data_Tables

Note 10 - Per Share Data (Tables)	3 Months Ended
	Mar. 29, 2014
Earnings Per Share [Abstract]	'
Schedule of Weighted Average Number of Shares [Table Text Block]	'
		Thirteen Week Periods Ended
		March 29,		March 30,
		2014		2013
	Basic weighted average shares outstanding		12,455,004		12,311,066
	Dilutive effect of outstanding stock options		184,634		71,711
	Weighted average dilutive shares outstanding		12,639,638		12,382,777
Unissued Shares of Common Stock [Table Text Block]	'
		March 29,		December 28,
		2014		2013
	Exercise of options outstanding		252,400		276,900
	Restricted stock awards outstanding		300,000		300,000
	Future grants of options or shares		34,100		34,100
	Shares reserved for employee stock purchase plan		155,714		189,576
	Total		742,214		800,576

Note_11_Share_Based_Compensati1

Note 11 - Share Based Compensation (Tables)	3 Months Ended
	Mar. 29, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	'
		All Stock Options Outstanding
		Shares			Weighted Average
					Exercise Price
	Options outstanding as of December 28, 2013		276,900		$	5.47
	Options granted		-			-
	Options exercised		(14,500	)	$	4.42
	Options forfeited/cancelled		(10,000	)	$	9.16
	Options outstanding as of March 29, 2014		252,400		$	5.38
	Options outstanding price range at March 29, 2014	$	2.50 - $9.81		$	5.38
	Options exercisable as of March 29, 2014		197,400		$	5.33
	Intrinsic value of outstanding stock options as of March 29, 2014	$	386
	Intrinsic value of stock options exercised for the thirteen week period ended March 29, 2014	$	31
Schedule of Nonvested Restricted Stock Units Activity [Table Text Block]	'
		Number of			Weighted
		Restricted			Average
		Stock Units			Grant Date Fair
		(in thousands)			Value per Share
	Outstanding non-vested at December 28, 2013		300		$	5.72
	Granted		-			-
	Vested		-			-
	Forfeited or expired		-			-
	Outstanding non-vested at March 29, 2014		300		$	5.72

Note_14_Segment_Information_Ta

Note 14 - Segment Information (Tables)	3 Months Ended
	Mar. 29, 2014
Segment Reporting [Abstract]	'
Schedule of Segment Reporting Information, by Segment [Table Text Block]	'
	Thirteen Week Period Ended	Engineering		Information		Specialty Health Care		Corporate			Total
	29-Mar-14			Technology
	Revenue	$	24,724	$	15,019	$	8,826	$	-		$	48,569
	Cost of services		19,488		10,480		6,344		-			36,312
	Selling, general and administrative		3,907		3,654		2,283		-			9,844
	Severance and other charges		-		-		-		104			104
	Depreciation and amortization		193		56		22		-			271
	Operating income	$	1,136	$	829	$	177	$	(104	)	$	2,038
	Total assets	$	46,547	$	15,332	$	14,562	$	12,183		$	88,624
	Capital expenditures	$	350	$	-	$	83	$	9		$	442
	Thirteen Week Period Ended	Engineering		Information		Specialty		Corporate			Total
	30-Mar-13			Technology		Health Care
	Revenue	$	20,310	$	13,994	$	6,926	$	-		$	41,230
	Cost of services		15,799		9,983		4,827		-			30,609
	Selling, general and administrative		3,478		3,461		1,754		-			8,693
	Severance and other charges		82		-		-		63			145
	Depreciation and amortization		155		85		29		-			269
	Operating income	$	796	$	465	$	316	$	(63	)	$	1,514
	Total assets	$	41,361	$	14,894	$	11,746	$	18,284		$	86,285
	Capital expenditures	$	273	$	20	$	4	$	16		$	313
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]	'
		Thirteen Week Periods Ended
		March 29,		March 30,
		2014		2013
	Revenues
	U. S.	$	35,809	$	32,583
	Canada		11,485		7,386
	Puerto Rico		1,275		1,261
		$	48,569	$	41,230
Schedule of Disclosure on Geographic Areas, Long-Lived Assets in Individual Foreign Countries by Country [Table Text Block]	'
		March 29,		December 28,
		2014		2013
	Total assets
	U. S.	$	62,350	$	62,198
	Canada		24,811		22,993
	Puerto Rico		1,463		1,333
		$	88,624	$	86,524

Note_4_Accounts_Receivable_Tra2

Note 4 - Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable (Details) (USD $)	Mar. 29, 2014
Transit Accounts Payable [Member]	'
Note 4 - Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable (Details) [Line Items]	'
Accounts Payable, Current	$4,300,000
Transit Accounts Receivable [Member]	'
Note 4 - Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable (Details) [Line Items]	'
Accounts Receivable, Gross, Current	$4,300,000

Note_4_Accounts_Receivable_Tra3

Note 4 - Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable (Details) - Accounts Receivable (USD $)	Mar. 29, 2014	Dec. 28, 2013
In Thousands, unless otherwise specified
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Allowance for doubtful accounts and sales discounts	($887)	($978)
Accounts receivable, net	59,955	55,726
Billed Revenues [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Accounts receivable, current	42,321	35,415
Unbilled Revenues [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Accounts receivable, current	5,901	7,895
Work In Progress [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Accounts receivable, current	$12,620	$13,394

Note_5_Property_and_Equipment_1

Note 5 - Property and Equipment (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 29, 2014	Mar. 30, 2013
Property, Plant and Equipment [Abstract]	'	'
Annual Depreciation Rate	20.00%	'
Write Off of Fully Depreciated Property and Equipment	$902	$1,143

Note_5_Property_and_Equipment_2

Note 5 - Property and Equipment (Details) - Property and Equipment (USD $)	Mar. 29, 2014	Dec. 28, 2013
In Thousands, unless otherwise specified
Property, Plant and Equipment [Line Items]	'	'
Property plant and equipment gross	$8,298	$8,757
Less: accumulated depreciation and amortization	5,816	6,466
Property and equipment, net	2,482	2,291
Equipment and Furniture [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property plant and equipment gross	2,340	2,454
Computers and Systems [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property plant and equipment gross	5,330	5,670
Leasehold Improvements [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property plant and equipment gross	$628	$633

Note_6_Acquisitions_Details

Note 6 - Acquisitions (Details) (USD $)	3 Months Ended
	Mar. 29, 2014
Note 6 - Acquisitions (Details) [Line Items]	'
Payments to Acquire Businesses, Gross	$300,000
Maximum [Member] | BGA [Member]	'
Note 6 - Acquisitions (Details) [Line Items]	'
Business Combination, Contingent Consideration, Liability	$2,700,000

Note_6_Acquisitions_Details_Ma

Note 6 - Acquisitions (Details) - Maximum Deferred Consideration Payments (BGA [Member], USD $)	Mar. 29, 2014
In Thousands, unless otherwise specified
January 3, 2015 [Member]	'
Business Acquisition, Contingent Consideration [Line Items]	'
Estimated contingent consideration payments	$210
January 2, 2016 [Member]	'
Business Acquisition, Contingent Consideration [Line Items]	'
Estimated contingent consideration payments	222
December 31, 2016 [Member]	'
Business Acquisition, Contingent Consideration [Line Items]	'
Estimated contingent consideration payments	263
Estimated Future Payments [Member]	'
Business Acquisition, Contingent Consideration [Line Items]	'
Estimated contingent consideration payments	$695

Note_7_Goodwill_Details

Note 7 - Goodwill (Details) (USD $)	Mar. 29, 2014	Dec. 28, 2013
In Thousands, unless otherwise specified
Note 7 - Goodwill (Details) [Line Items]	'	'
Goodwill	$9,545	$9,545
Engineering [Member]	'	'
Note 7 - Goodwill (Details) [Line Items]	'	'
Goodwill	2,326	2,326
Information Technology [Member]	'	'
Note 7 - Goodwill (Details) [Line Items]	'	'
Goodwill	5,516	5,516
Specialty Health Care [Member]	'	'
Note 7 - Goodwill (Details) [Line Items]	'	'
Goodwill	$1,703	$1,703

Note_8_Intangible_Assets_Detai

Note 8 - Intangible Assets (Details) (USD $)	3 Months Ended
	Mar. 29, 2014	Mar. 30, 2013
Disclosure Text Block [Abstract]	'	'
Impairment of Intangible Assets, Finite-lived	$0	$0

Note_8_Intangible_Assets_Detai1

Note 8 - Intangible Assets (Details) - Components of Intangible Assets (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 29, 2014	Dec. 28, 2013
Finite-Lived Intangible Assets [Line Items]	'	'
Finite Lived Intangible asset	$196	$216
Amortization of intangibles during the thirteen week period ended March 29, 2014	20	'
Engineering [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Finite Lived Intangible asset	167	179
Amortization of intangibles during the thirteen week period ended March 29, 2014	12	'
Information Technology [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Finite Lived Intangible asset	29	37
Amortization of intangibles during the thirteen week period ended March 29, 2014	$8	'

Note_9_Line_of_Credit_Details

Note 9 - Line of Credit (Details) (USD $)	Mar. 29, 2014	Dec. 28, 2013	Feb. 20, 2009
Note 9 - Line of Credit (Details) [Line Items]	'	'	'
Letters of Credit Outstanding, Amount	$800,000	$800,000	'
Revolving Credit Facility [Member]	'	'	'
Note 9 - Line of Credit (Details) [Line Items]	'	'	'
Line of Credit Facility, Maximum Borrowing Capacity	'	'	15,000,000
Line of Credit Facility, Amount Outstanding	0	0	'
Line of Credit Facility, Remaining Borrowing Capacity	14,200,000	'	'
Letter of Credit [Member]	'	'	'
Note 9 - Line of Credit (Details) [Line Items]	'	'	'
Line of Credit Facility, Maximum Borrowing Capacity	'	'	$5,000,000

Note_10_Per_Share_Data_Details

Note 10 - Per Share Data (Details)	3 Months Ended
	Mar. 29, 2014	Mar. 30, 2013
Earnings Per Share [Abstract]	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	30,000	97,500

Note_10_Per_Share_Data_Details1

Note 10 - Per Share Data (Details) - Weighted Average Number of Common Shares	3 Months Ended
	Mar. 29, 2014	Mar. 30, 2013
Weighted Average Number of Common Shares [Abstract]	'	'
Basic weighted average shares outstanding	12,455,004	12,311,066
Dilutive effect of outstanding stock options	184,634	71,711
Weighted average dilutive shares outstanding	12,639,638	12,382,777

Note_10_Per_Share_Data_Details2

Note 10 - Per Share Data (Details) - Unissued Shares of Common Stock Were Reserved For The Following Purposes	Mar. 29, 2014	Dec. 28, 2013
Unissued Shares of Common Stock Were Reserved For The Following Purposes [Abstract]	'	'
Exercise of options outstanding	252,400	276,900
Restricted stock awards outstanding	300,000	300,000
Future grants of options or shares	34,100	34,100
Shares reserved for employee stock purchase plan	155,714	189,576
Total	742,214	800,576

Note_11_Share_Based_Compensati2

Note 11 - Share Based Compensation (Details) (USD $)

3 Months Ended

3 Months Ended

3 Months Ended

3 Months Ended

Mar. 29, 2014

Mar. 30, 2013

Dec. 28, 2013

Mar. 29, 2014

Mar. 29, 2014

Dec. 28, 2013

Mar. 29, 2014

Mar. 28, 2014

Mar. 29, 2014

Mar. 29, 2014

Mar. 29, 2014

Mar. 29, 2014

Mar. 29, 2014

Mar. 29, 2014

Mar. 29, 2014

Mar. 29, 2014

Employee Stock Option [Member]

Restricted Stock Units (RSUs) [Member]

Restricted Stock Units (RSUs) [Member]

Common Stock [Member]

Common Stock [Member]

The 1996 Plan [Member]

The 2000 Plan [Member]

The 2007 Plan [Member]

Maximum Shares Issued Pursuant to Stock-based Awards [Member]

Maximum Shares That May Be Granted [Member]

ESPP [Member]

Minimum [Member]

Maximum [Member]

Note 11 - Share Based Compensation (Details) [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'1 year

'3 years

Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period

'10 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Allocated Share-based Compensation Expense (in Dollars)

$174,000

$173,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized (in Dollars)

965,000

'

'

65,000

900,000

'

'

'

'

'

'

'

'

'

'

'

Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition

'3 years

'

'

'3 years

'19 months 15 days

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized

'

'

'

'

'

'

'

'

1,250,000

1,500,000

700,000

350,000

300,000

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number

252,400

'

276,900

'

'

'

'

'

118,500

59,500

74,400

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant

'

'

'

'

'

'

'

'

'

'

34,100

'

'

155,714

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number

'

'

'

'

300,000

300,000

'

'

'

'

300,000

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross

0

5,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share Price (in Dollars per share)

'

'

'

'

'

'

'

$6.59

'

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Nonvested (in Dollars)

'

'

'

'

$2,000,000

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Discount from Market Price, Offering Date

85.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Maximum Employee Subscription Rate

10.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Issued During Period, Shares, Employee Stock Purchase Plans

33,862

'

'

'

'

'

33,862

'

'

'

'

'

'

'

'

'

Note_11_Share_Based_Compensati3

Note 11 - Share Based Compensation (Details) - Stock Option Activity (USD $)	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 29, 2014
Note 11 - Share Based Compensation (Details) - Stock Option Activity [Line Items]	'
Options outstanding as of December 28, 2013 (in Shares)	276,900
Options outstanding as of December 28, 2013	$5.47
Options exercised (in Shares)	-14,500
Options exercised	$4.42
Options forfeited/cancelled (in Shares)	-10,000
Options forfeited/cancelled	$9.16
Options outstanding as of March 29, 2014 (in Shares)	252,400
Options outstanding as of March 29, 2014	$5.38
Options outstanding price range at March 29, 2014	$5.38
Options outstanding price range at March 29, 2014	$5.38
Options exercisable as of March 29, 2014 (in Shares)	197,400
Options exercisable as of March 29, 2014	$5.33
Intrinsic value of outstanding stock options as of March 29, 2014 (in Dollars)	$386
Intrinsic value of stock options exercised for the thirteen week period ended March 29, 2014 (in Dollars)	$31
Minimum [Member]	'
Note 11 - Share Based Compensation (Details) - Stock Option Activity [Line Items]	'
Options outstanding price range at March 29, 2014	$2.50
Options outstanding price range at March 29, 2014	$2.50
Maximum [Member]	'
Note 11 - Share Based Compensation (Details) - Stock Option Activity [Line Items]	'
Options outstanding price range at March 29, 2014	$9.81
Options outstanding price range at March 29, 2014	$9.81

Note_11_Share_Based_Compensati4

Note 11 - Share Based Compensation (Details) - Restricted Stock Units Activity (Restricted Stock Units (RSUs) [Member], USD $)	Mar. 29, 2014	Dec. 28, 2013
Restricted Stock Units (RSUs) [Member]	'	'
Note 11 - Share Based Compensation (Details) - Restricted Stock Units Activity [Line Items]	'	'
Outstanding non-vested at December 28, 2013	300,000	300,000
Outstanding non-vested at December 28, 2013	$5.72	$5.72
Outstanding non-vested at March 29, 2014	300,000	300,000
Outstanding non-vested at March 29, 2014	$5.72	$5.72

Note_12_Treasury_Stock_Transac1

Note 12 - Treasury Stock Transactions (Details) (Stock Repurchase Program [Member], USD $)	1 Months Ended		12 Months Ended	63 Months Ended
	Oct. 28, 2013	Feb. 28, 2010	Dec. 28, 2013	Mar. 29, 2014
Stock Repurchase Program [Member]	'	'	'	'
Note 12 - Treasury Stock Transactions (Details) [Line Items]	'	'	'	'
Stock Repurchase Program, Authorized Amount	$5,000,000	$7,500,000	'	'
Stock Repurchased During Period, Value	'	'	$15,450	$7,500,000
Treasury Stock Acquired, Average Cost Per Share (in Dollars per share)	'	'	$5.35	$5.09
Stock Repurchased During Period, Shares (in Shares)	'	'	'	1,473,306

Note_14_Segment_Information_De

Note 14 - Segment Information (Details) - Results of the Segments (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 29, 2014	Mar. 30, 2013	Dec. 28, 2013
Segment Reporting Information [Line Items]	'	'	'
Revenue	$48,569	$41,230	'
Cost of services	36,312	30,609	'
Selling, general and administrative	9,844	8,693	'
Depreciation and amortization	271	269	'
Operating income (loss)	2,038	1,514	'
Total assets	88,624	86,285	86,524
Capital expenditures	442	313	'
Engineering [Member] | Fair Value, Measurements, Nonrecurring [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Severance and other charges	'	82	'
Engineering [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Revenue	24,724	20,310	'
Cost of services	19,488	15,799	'
Selling, general and administrative	3,907	3,478	'
Depreciation and amortization	193	155	'
Operating income (loss)	1,136	796	'
Total assets	46,547	41,361	'
Capital expenditures	350	273	'
Information Technology [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Revenue	15,019	13,994	'
Cost of services	10,480	9,983	'
Selling, general and administrative	3,654	3,461	'
Depreciation and amortization	56	85	'
Operating income (loss)	829	465	'
Total assets	15,332	14,894	'
Capital expenditures	'	20	'
Specialty Health Care [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Revenue	8,826	6,926	'
Cost of services	6,344	4,827	'
Selling, general and administrative	2,283	1,754	'
Depreciation and amortization	22	29	'
Operating income (loss)	177	316	'
Total assets	14,562	11,746	'
Capital expenditures	83	4	'
Corporate Segment [Member] | Fair Value, Measurements, Nonrecurring [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Severance and other charges	104	63	'
Corporate Segment [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Operating income (loss)	-104	-63	'
Total assets	12,183	18,284	'
Capital expenditures	9	16	'
Fair Value, Measurements, Nonrecurring [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Severance and other charges	$104	$145	'

Note_14_Segment_Information_De1

Note 14 - Segment Information (Details) - Revenues by Geographic Area (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 29, 2014	Mar. 30, 2013
Revenues	'	'
Revenues	$48,569	$41,230
United States [Member]	'	'
Revenues	'	'
Revenues	35,809	32,583
Canada [Member]	'	'
Revenues	'	'
Revenues	11,485	7,386
Puerto Rico [Member]	'	'
Revenues	'	'
Revenues	$1,275	$1,261

Note_14_Segment_Information_De2

Note 14 - Segment Information (Details) - Total Assets by Geographic Area (USD $)	Mar. 29, 2014	Dec. 28, 2013	Mar. 30, 2013
In Thousands, unless otherwise specified
Total assets	'	'	'
Total Assets	$88,624	$86,524	$86,285
United States [Member]	'	'	'
Total assets	'	'	'
Total Assets	62,350	62,198	'
Canada [Member]	'	'	'
Total assets	'	'	'
Total Assets	24,811	22,993	'
Puerto Rico [Member]	'	'	'
Total assets	'	'	'
Total Assets	$1,463	$1,333	'

Note_15_Income_Taxes_Details

Note 15 - Income Taxes (Details)	3 Months Ended
	Mar. 29, 2014	Mar. 30, 2013
Note 15 - Income Taxes (Details) [Line Items]	'	'
Effective Income Tax Rate Reconciliation, Percent	39.10%	40.20%
United States [Member]	'	'
Note 15 - Income Taxes (Details) [Line Items]	'	'
Effective Income Tax Rate Reconciliation, Percent	41.70%	42.60%
Canada [Member]	'	'
Note 15 - Income Taxes (Details) [Line Items]	'	'
Effective Income Tax Rate Reconciliation, Percent	34.40%	30.10%

Note_16_Contingencies_Details

Note 16 - Contingencies (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 29, 2014	Dec. 28, 2013
Loss Contingency [Abstract]	'	'
Loss Contingency Accrual	$0.10	$0.10
Loss Contingency, Damages Sought, Value	$10.60	'

Note_17_Severance_and_Other_Ch1

Note 17 - Severance and Other Charges (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 29, 2014	Mar. 30, 2013	Dec. 28, 2013
Note 17 - Severance and Other Charges (Details) [Line Items]	'	'	'
Severance Costs	$104	$145	'
Employee-related Liabilities, Current	11,154	'	10,104
Prepaid Expense and Other Assets, Current	3,101	'	1,875
Mr. Kopyt [Member]	'	'	'
Note 17 - Severance and Other Charges (Details) [Line Items]	'	'	'
Employee-related Liabilities, Current	2,500	'	2,500
Rabbi Trust [Member]	'	'	'
Note 17 - Severance and Other Charges (Details) [Line Items]	'	'	'
Prepaid Expense and Other Assets, Current	$1,700	'	'