EXHIBIT 12.1



|                                                                      |  |                          |         |   |      |   |         |      |  |   |         |   |  |      |         |   |  |   |          |  
|--------------------------------------------------------------------- |  | ------------------------ | ------- | - | ---- | - | ------- | ---- |  | - | ------- | - |  | ---- | ------- | - |  | - | -------- | -
|RATIO OF EARNINGS TO FIXED CHARGES                                    | 
|                                                                      |  |                          |         |  
|                                                                      |  | Year ended September 30, |        
|                                                                      |  | 2003                     |         |   | 2004 |   |         | 2005 |  |   | 2006    |   |  | 2007 |        
|Income (loss) before income taxes                                     |  | $                        | 160,641 |   |      | $ | 207,859 |      |  | $ | 220,515 |   |  | $    | (59,570 | ) |  | $ | (124,718 | )
|(Income) loss from non-consolidated subsidiaries                      |  |                          | (222    | ) |      |   | 475     |      |  |   | (469    | ) |  |      | (2,219  | ) |  |   | (2,786   | )
|Minority interest                                                     |  |                          | (7      | ) |      |   | (118    | )    |  |   | (70     | ) |  |      | (90     | ) |  |   | 1        |  
|Amortization of capitalized interest                                  |  |                          | 19      |   |      |   | 51      |      |  |   | 52      |   |  |      | 45      |   |  |   | 62       |  
|Distributed income of equity investees                                |  |                          | -       |   |      |   | -       |      |  |   | -       |   |  |      | -       |   |  |   | 1,215    |  
|Fixed charges                                                         |  |                          | 52,874  |   |      |   | 55,487  |      |  |   | 68,169  |   |  |      | 66,250  |   |  |   | 66,421   |  
|Interest capitalized                                                  |  |                          | (50     | ) |      |   | (140    | )    |  |   | -       |   |  |      | -       |   |  |   | (1,996   | )
|                                                                      |  |                          |         |   |      |   |         |      |  |   |         |   |  |      |         |   |  |   |          |  
|Earnings available for fixed charges                                  |  |                          | 213,255 |   |      |   | 263,614 |      |  |   | 288,197 |   |  |      | 4,416   |   |  |   | (61,801  | )
|                                                                      |  |                          |         |   |      |   |         |      |  |   |         |   |  |      |         |   |  |   |          |  
|                                                                      |  |                          |         |   |      |   |         |      |  |   |         |   |  |      |         |   |  |   |          |  
|Fixed Charges:                                                        |  |                          |         |   |      |   |         |      |  |   |         |   |  |      |         |   |  |   |          |  
|Interest expensed and capitalized                                     |  |                          | 20,064  |   |      |   | 18,748  |      |  |   | 23,086  |   |  |      | 23,266  |   |  |   | 20,419   |  
|Portion of rent expense representing interest                         |  |                          | 32,810  |   |      |   | 36,739  |      |  |   | 38,628  |   |  |      | 37,789  |   |  |   | 42,082   |  
|Amortized discount related to unsecured convertible senior term notes |  |                          | -       |   |      |   | -       |      |  |   | 6,455   |   |  |      | 5,195   |   |  |   | 3,920    |  
|                                                                      |  |                          |         |   |      |   |         |      |  |   |         |   |  |      |         |   |  |   |          |  
|Total fixed charges                                                   |  |                          | 52,874  |   |      |   | 55,487  |      |  |   | 68,169  |   |  |      | 66,250  |   |  |   | 66,421   |  
|                                                                      |  |                          |         |   |      |   |         |      |  |   |         |   |  |      |         |   |  |   |          |  
|                                                                      |  |                          |         |   |      |   |         |      |  |   |         |   |  |      |         |   |  |   |          |  
|                                                                      |  |                          |         |   |     
|Ratio of Earnings to Fixed Charges (1)                                |  |                          | 4.0     |   |      |   | 4.8     |      |  |   | 4.2     |   |  |      | 0.1     |   |  |   | (0.9     | )
|                                                                      |  |                          |         |   |      |   |         |      |  |   |         |   |  |      |         |   |  |   |          |  
|                                                                      |  |                          |         |   |     
|Deficiency (2) (3)                                                    |  |                          |         |   |      |   |         |      |  |   |         |   |  | $    | 61,834  |   |  | $ | 128,222  |  



|(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.
|--- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|(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.
|--- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|(3) | During the year ended September 30, 2006, the Company recorded non-cash goodwill and asset impairment charges of $256 million.
|--- | ------------------------------------------------------------------------------------------------------------------------------