EXHIBIT 12.1

RATIO OF EARNINGS TO FIXED CHARGES



|                                                                      |  |                          |         |   |      |   |         |      |  |   |         |   |  |      |          |   |  |   |         |  
|--------------------------------------------------------------------- |  | ------------------------ | ------- | - | ---- | - | ------- | ---- |  | - | ------- | - |  | ---- | -------- | - |  | - | ------- | -
|                                                                      |  | Year ended September 30, |        
|                                                                      |  | 2004                     |         |   | 2005 |   |         | 2006 |  |   | 2007    |   |  | 2008 |         
|Income (loss) before income taxes                                     |  | $                        | 207,859 |   |      | $ | 220,515 |      |  | $ | (59,570 | ) |  | $    | (124,718 | ) |  | $ | 316,444 |  
|(Income) loss from non-consolidated subsidiaries                      |  |                          | 475     |   |      |   | (469    | )    |  |   | (2,219  | ) |  |      | (2,786   | ) |  |   | (4,187  | )
|Minority interest                                                     |  |                          | (118    | ) |      |   | (70     | )    |  |   | (90     | ) |  |      | 1        |   |  |   | -       |  
|Amortization of capitalized interest                                  |  |                          | 51      |   |      |   | 52      |      |  |   | 45      |   |  |      | 62       |   |  |   | 287     |  
|Distributed income of equity investees                                |  |                          | -       |   |      |   | -       |      |  |   | -       |   |  |      | 1,215    |   |  |   | 2,110   |  
|Fixed charges                                                         |  |                          | 55,487  |   |      |   | 68,169  |      |  |   | 66,250  |   |  |      | 65,515   |   |  |   | 76,466  |  
|Interest capitalized                                                  |  |                          | (140    | ) |      |   | -       |      |  |   | -       |   |  |      | (875     | ) |  |   | (2,024  | )
|                                                                      |  |                          |         |   |      |   |         |      |  |   |         |   |  |      |          |   |  |   |         |  
|Earnings available for fixed charges                                  |  |                          | 263,614 |   |      |   | 288,197 |      |  |   | 4,416   |   |  |      | (61,586  | ) |  |   | 389,096 |  
|                                                                      |  |                          |         |   |      |   |         |      |  |   |         |   |  |      |          |   |  |   |         |  
|                                                                      |  |                          |         |   |      |   |         |      |  |   |         |   |  |      |          |   |  |   |         |  
|Fixed Charges:                                                        |  |                          |         |   |      |   |         |      |  |   |         |   |  |      |          |   |  |   |         |  
|Interest expensed and capitalized                                     |  |                          | 18,748  |   |      |   | 23,086  |      |  |   | 23,266  |   |  |      | 19,513   |   |  |   | 24,282  |  
|Portion of rent expense representing interest                         |  |                          | 36,739  |   |      |   | 38,628  |      |  |   | 37,789  |   |  |      | 42,082   |   |  |   | 52,184  |  
|Amortized discount related to unsecured convertible senior term notes |  |                          | -       |   |      |   | 6,455   |      |  |   | 5,195   |   |  |      | 3,920    |   |  |   | -       |  
|                                                                      |  |                          |         |   |      |   |         |      |  |   |         |   |  |      |          |   |  |   |         |  
|Total fixed charges                                                   |  |                          | 55,487  |   |      |   | 68,169  |      |  |   | 66,250  |   |  |      | 65,515   |   |  |   | 76,466  |  
|                                                                      |  |                          |         |   |      |   |         |      |  |   |         |   |  |      |          |   |  |   |         |  
|                                                                      |  |                          |         |   |      |   |         |      |  |   |         |   |  |      |          |   |  |   |         |  
|                                                                      |  |                          |         |   |     
|Ratio of Earnings to Fixed Charges(1)                                 |  |                          | 4.8     |   |      |   | 4.2     |      |  |   | 0.1     |   |  |      | (0.9     | ) |  |   | 5.1     |  
|                                                                      |  |                          |         |   |      |   |         |      |  |   |         |   |  |      |          |   |  |   |         |  
|                                                                      |  |                          |         |   |     
|Deficiency(2)(3)                                                      |  |                          |         |   |      |   |         |      |  | $ | 61,834  |   |  | $    | 127,101  |   |  | $ | -       |  



|(1) | For purposes of calculating the ratio of earnings to fixed charges, earnings are defined as (a) income before income taxes, (income) loss from equity investees and
minority interest plus (b) amortization of capitalized interest and (c) fixed charges, minus interest capitalized. Fixed charges consists of interest expensed and capitalized plus the portion of rental expense considered to be
a reasonable approximation of interest plus the amortization of the discount related to unsecured convertible senior term notes.
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|(2) | During the year ended September 30, 2007, the Company recorded non-cash charges of $329 million related to impairment of goodwill, intangible assets, and contract loss
provisions; a pre-tax severance charge of $32 million resulting from ongoing productivity initiatives across the business; a pre-tax charge of $29 million related to the review of our real estate portfolio; a pre-tax charge of $15 million related to
the anticipated restructuring of an HR BPO contract; and a pre-tax charge of $5 million resulting from the second-quarter resolution of a legal dispute with a vendor.
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|(3) | During the year ended September 30, 2006, the Company recorded non-cash charges of $264 million related to its HR BPO business.
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