kelly delivered solid operational performance in two key areas of our strategy in 2014. total company revenue increased 3 % ( 4 % on a constant currency basis ) year over year , reversing the decline we experienced in 2013. this revenue growth was helped by improving conditions in the u.s. along with the investments we made in our u.s. operations . we increased revenue in our ocg segment by 15 % year over year , confirming that our direction aligns with increased market demand for consultative outsourced solutions . growth was particularly strong in rpo and the fee-based cwo portion of the business , which continue to be key drivers of our strategic and financial progress . with a firm commitment to growth and a clear plan for accelerating kelly 's strategy , in 2014 we made targeted investments to adjust our operating models and increase the resources responsible for driving growth in higher margin specialties both in americas pt and in our ocg segment . specifically , we designed our investments to : grow americas pt staffing by : establishing nationally focused , product-specific recruiting centers for our it , engineering , science and finance specialties in the u.s. ; hiring additional pt recruiters and pt business development representatives in local u.s. markets ; and leveraging our centralized large account delivery model to drive pt growth in large accounts across the americas . target rapid expansion of our ocg solutions on three fronts : expanding our global supplier network to transform kelly 's delivery capabilities around the world ; strengthening our talent supply chain analytics solution to meet the growing demand for workforce planning among our clients ; and expanding our statement of work and independent contractor solutions to ensure we take full advantage of the trend toward project-based pt work . ensure our technology capabilities support our growth initiatives , including : improving the end-to-end ordering process for large accounts using ocg solutions ; and revamping our front-office systems to increase efficiency and productivity in our operations . these investments are intended to achieve strong sales growth in 2015 in both ocg and our americas pt segment , assuming continued growth in portions of the economy that rely on these services . as expected , in 2014 , revenue growth lagged the scope of these investments and , consequently , our overall earnings were down on a year-over-year basis . to bring additional efficiency to our operating models across the organization , on september 15 , 2014 , the board of directors of the company approved a management simplification restructuring plan ( `` plan `` ) that we completed during the fourth quarter of 2014. in the americas segment , we have : ◦ streamlined our local u.s. field operations through the closure or consolidation of 52 branches . ◦ simplified our centralized large account delivery structure . ◦ flattened our u.s. management structure . in ocg , we have aligned resources more efficiently against areas that deliver rapid growth and return on investment . we downsized our headquarters operations . headcount reduction related to the above actions was over 100 permanent positions across our global workforce , including several senior leadership positions that were vacated at the end of december 2014. we expect that the total result of the plan is to reduce our future sg & a expense growth by approximately $ 35 million . 20 related to this plan , we reported restructuring charges of $ 3.7 million , consisting entirely of severance costs , in the third quarter of 2014. subsequent restructuring charges incurred in the fourth quarter totaled $ 6.2 million , and included additional severance cost of $ 3.9 million and lease termination costs of $ 2.3 million . restructuring charges under the plan totaled $ 9.9 million , as detailed below , and were recorded entirely in corporate selling , general and administrative expenses . replace_table_token_3_th even as we align our internal resources to meet market demand , we face external factors that impact our outlook . we have successfully begun offering healthcare coverage to eligible temporary employees in compliance with the employer mandate provision of the patient protection and affordable care act and the health care and education reconciliation act of 2010 ( collectively , the “ acts ” ) . the acts represent comprehensive u.s. healthcare reform legislation that , in addition to other provisions , will subject us to potential penalties unless we offer to our employees minimum essential healthcare coverage that provides minimum value and is affordable . while it is still early in the adoption phase of the acts ' employer mandate provision , our initial price increases appear to be sufficient to cover implementation and operating costs . heading into 2015 , we anticipate steady improvement in the u.s. and , to a lesser extent , globally , and we are seeing increased confidence among our large customers – though it remains to be seen whether that confidence will translate into significant , sustained job growth in the year ahead . longer-term , we believe the trends in the staffing industry are positive : companies are relying more heavily on the use of flexible staffing models ; there is growing acceptance of free agents and contractual employment by companies and talent alike ; and companies are seeking more comprehensive workforce management solutions that lend themselves to kelly 's talent supply chain management approach . this shift in demand for contingent labor and strategic solutions plays to our strengths and experience particularly serving large companies whose needs span the globe and cross multiple labor categories . financial measures – operating margin and constant currency return on sales ( earnings from operations divided by revenue from services ) in the following tables is a ratio used to measure the company 's pricing strategy and operating efficiency . constant currency ( “ cc ” ) change amounts are non-gaap measures . story_separator_special_tag emea revenue represented 20 % of total company revenue in 2013 and 19 % in 2012. the emea gross profit rate decreased due to unfavorable customer mix , with revenue from large customers increasing by 7 % on a cc basis and revenue from retail customers with higher margins decreasing 2 % in comparison to the prior year . additionally , the gross profit rate was impacted by the decline in staffing fee-based income . the effect of these decreases , which accounted for 110 basis points , was partially offset by the effect of the cice tax credit in france . the cice tax credit is related to a law which was introduced in 2013 to enhance the competitiveness of businesses in france . this credit of $ 5.5 million , which was recorded in cost of services , improved the reported gross profit rate by approximately 50 basis points . the decrease in sg & a expenses excluding restructuring charges was primarily due to a reduction of full-time employees . restructuring costs recorded in 2013 reflect the adjustments to prior restructuring costs primarily in france and italy . the total net restructuring benefit in 2012 included $ 2.9 million of favorable adjustments to prior restructuring costs in the u.k. , partially offset by costs associated with restructuring actions taken in italy , france and ireland . 30 total apac ( dollars in millions ) replace_table_token_12_th the change in total apac revenue reflected a 12 % increase in average bill rates on a cc basis , partially offset by a 9 % decrease in hours worked . excluding the 2012 results from the north asia operations which were deconsolidated in the fourth quarter of 2012 , apac revenue declined 3 % on a cc basis . the change in hours worked was due to declines in india where we exited lower margin business , and malaysia , where the decrease reflected changing customer demand . the improvement in average bill rates was primarily due to the mix of countries , particularly the business we exited in india with very low average bill rates . apac revenue represented 7 % of total company revenue in both 2013 and 2012. excluding the north asia operations from 2012 results , the apac gross profit rate decreased 30 basis points . temporary margins reduced the gross profit rate by 40 basis points , primarily due to pricing pressures for large accounts in australia and new zealand . staffing fee-based income decreased 5 % on a cc basis excluding the north asia operations , and also negatively impacted the gross profit rate by 40 basis points . fees declined in most countries in the apac region , in comparison to the prior year . these decreases were partially offset by favorable adjustments to workers ' compensation reserves in australia , along with the effect of a wage credit related to a new law enacted in singapore to promote the training and development of its citizens and incentivize companies to increase employee wages . the favorable adjustments to workers ' compensation reserves , which were recorded in cost of services , totaled $ 1.3 million and added 30 basis points to the apac region gross profit rate in 2013. the wage credit , which was also recorded in cost of services , totaled $ 0.7 million and added 20 basis points to the apac region gross profit rate in 2013. sg & a expenses declined 5 % on a cc basis , excluding the north asia operations from 2012 results . this change was the result of consolidating australia and new zealand management and lower country headquarters costs across the region . 31 ocg ( dollars in millions ) replace_table_token_13_th revenue from services in the ocg segment increased during 2013 due primarily to growth in the bpo and cwo practice areas . revenue in bpo grew by 30 % year over year and revenue in cwo , which includes ppo , grew by 23 % . these increases were partially offset by a decrease in rpo revenue of 4 % . the revenue growth in bpo and cwo was due to both expansion of programs with existing customers and new customers . ocg revenue represented 9 % of total company revenue in 2013 and 8 % in 2012. the ocg gross profit rate decreased primarily due to higher growth in our lower margin businesses , such as bpo and ppo . the increase in sg & a expenses excluding restructuring is primarily the result of support costs associated with increased volume with existing and new customers , mainly in bpo and cwo , including new customer implementations . asset impairments and restructuring charges in 2013 represent costs associated with the company 's decision to exit the executive search business operating in germany . 32 results of operations financial condition historically , we have financed our operations through cash generated by operating activities and access to credit markets . our working capital requirements are primarily generated from temporary employee payroll and customer accounts receivable . since receipts from customers generally lag payroll to temporary employees , working capital requirements increase substantially in periods of growth . conversely , when economic activity slows , working capital requirements may substantially decrease . as highlighted in the consolidated statements of cash flows , our liquidity and available capital resources are impacted by four key components : cash and equivalents , operating activities , investing activities and financing activities . story_separator_special_tag and equivalents , securitization of customer receivables and committed unused credit facilities . additional funding sources could include public or private bonds , asset-based lending , additional bank facilities , issuance of equity or other sources . we utilize intercompany loans , dividends , capital contributions and redemptions to effectively manage our cash on a global basis . we periodically review our foreign subsidiaries ' cash balances and projected cash needs . as part of those reviews , we

cash and equivalents cash and equivalents totaled $ 83.1 million at year-end 2014 , compared to $ 125.7 million at year-end 2013. as further described below , during 2014 , we used $ 70.0 million of cash for operating activities , used $ 27.2 million of cash for investing activities and generated $ 56.6 million in cash from financing activities . the cash and equivalents balance at year-end 2014 was negatively impacted by $ 20.0 million related to payments we received at year-end 2013 from our ocg customers , most of which we paid out to suppliers during the first quarter of 2014. operating activities in 2014 , we used $ 70.0 million of net cash for operating activities , as compared to generating $ 115.3 million in 2013 and $ 61.1 million in 2012. the change from 2013 to 2014 was primarily due to year-to-date growth in trade accounts receivable , along with the negative impact of the $ 20.0 million related to the timing of payments to suppliers noted above . the increase in trade accounts receivable was due to revenue growth , primarily during fourth quarter of 2014 , and extended terms for certain large customers , as described below . included in operating assets and liabilities and net cash from operating activities for 2013 is an increase of $ 4.8 million related to the correction of an error from prior periods . the change in operating activities from 2012 to 2013 was due to the impact of the $ 20.0 million related to the timing of supplier payments , the $ 4.8 million effect of the correction of the error from prior periods , and lower working capital requirements . trade accounts receivable totaled $ 1.1 billion at year-end 2014 , compared to $ 1.0 billion at year-end 2013. global days sales outstanding ( `` dso '' ) for the fourth quarter were 54 days for 2014 , compared to 52 days for 2013. the increase in dso is primarily due to the timing of our month-end cut-off as well as extended terms and invoicing complexities for certain large customers .


 Write a concise suspicious activity report of the following text delimited by triple backquotes. Return your response as a formal report which covers the key points highlighting the location,dates,entity names and account holder information in chronological order of the text.
     ```cash and equivalents cash and equivalents totaled $ 83.1 million at year-end 2014 , compared to $ 125.7 million at year-end 2013. as further described below , during 2014 , we used $ 70.0 million of cash for operating activities , used $ 27.2 million of cash for investing activities and generated $ 56.6 million in cash from financing activities . the cash and equivalents balance at year-end 2014 was negatively impacted by $ 20.0 million related to payments we received at year-end 2013 from our ocg customers , most of which we paid out to suppliers during the first quarter of 2014. operating activities in 2014 , we used $ 70.0 million of net cash for operating activities , as compared to generating $ 115.3 million in 2013 and $ 61.1 million in 2012. the change from 2013 to 2014 was primarily due to year-to-date growth in trade accounts receivable , along with the negative impact of the $ 20.0 million related to the timing of payments to suppliers noted above . the increase in trade accounts receivable was due to revenue growth , primarily during fourth quarter of 2014 , and extended terms for certain large customers , as described below . included in operating assets and liabilities and net cash from operating activities for 2013 is an increase of $ 4.8 million related to the correction of an error from prior periods . the change in operating activities from 2012 to 2013 was due to the impact of the $ 20.0 million related to the timing of supplier payments , the $ 4.8 million effect of the correction of the error from prior periods , and lower working capital requirements . trade accounts receivable totaled $ 1.1 billion at year-end 2014 , compared to $ 1.0 billion at year-end 2013. global days sales outstanding ( `` dso '' ) for the fourth quarter were 54 days for 2014 , compared to 52 days for 2013. the increase in dso is primarily due to the timing of our month-end cut-off as well as extended terms and invoicing complexities for certain large customers .
```    
 Suspicious Activity Report : kelly delivered solid operational performance in two key areas of our strategy in 2014. total company revenue increased 3 % ( 4 % on a constant currency basis ) year over year , reversing the decline we experienced in 2013. this revenue growth was helped by improving conditions in the u.s. along with the investments we made in our u.s. operations . we increased revenue in our ocg segment by 15 % year over year , confirming that our direction aligns with increased market demand for consultative outsourced solutions . growth was particularly strong in rpo and the fee-based cwo portion of the business , which continue to be key drivers of our strategic and financial progress . with a firm commitment to growth and a clear plan for accelerating kelly 's strategy , in 2014 we made targeted investments to adjust our operating models and increase the resources responsible for driving growth in higher margin specialties both in americas pt and in our ocg segment . specifically , we designed our investments to : grow americas pt staffing by : establishing nationally focused , product-specific recruiting centers for our it , engineering , science and finance specialties in the u.s. ; hiring additional pt recruiters and pt business development representatives in local u.s. markets ; and leveraging our centralized large account delivery model to drive pt growth in large accounts across the americas . target rapid expansion of our ocg solutions on three fronts : expanding our global supplier network to transform kelly 's delivery capabilities around the world ; strengthening our talent supply chain analytics solution to meet the growing demand for workforce planning among our clients ; and expanding our statement of work and independent contractor solutions to ensure we take full advantage of the trend toward project-based pt work . ensure our technology capabilities support our growth initiatives , including : improving the end-to-end ordering process for large accounts using ocg solutions ; and revamping our front-office systems to increase efficiency and productivity in our operations . these investments are intended to achieve strong sales growth in 2015 in both ocg and our americas pt segment , assuming continued growth in portions of the economy that rely on these services . as expected , in 2014 , revenue growth lagged the scope of these investments and , consequently , our overall earnings were down on a year-over-year basis . to bring additional efficiency to our operating models across the organization , on september 15 , 2014 , the board of directors of the company approved a management simplification restructuring plan ( `` plan `` ) that we completed during the fourth quarter of 2014. in the americas segment , we have : ◦ streamlined our local u.s. field operations through the closure or consolidation of 52 branches . ◦ simplified our centralized large account delivery structure . ◦ flattened our u.s. management structure . in ocg , we have aligned resources more efficiently against areas that deliver rapid growth and return on investment . we downsized our headquarters operations . headcount reduction related to the above actions was over 100 permanent positions across our global workforce , including several senior leadership positions that were vacated at the end of december 2014. we expect that the total result of the plan is to reduce our future sg & a expense growth by approximately $ 35 million . 20 related to this plan , we reported restructuring charges of $ 3.7 million , consisting entirely of severance costs , in the third quarter of 2014. subsequent restructuring charges incurred in the fourth quarter totaled $ 6.2 million , and included additional severance cost of $ 3.9 million and lease termination costs of $ 2.3 million . restructuring charges under the plan totaled $ 9.9 million , as detailed below , and were recorded entirely in corporate selling , general and administrative expenses . replace_table_token_3_th even as we align our internal resources to meet market demand , we face external factors that impact our outlook . we have successfully begun offering healthcare coverage to eligible temporary employees in compliance with the employer mandate provision of the patient protection and affordable care act and the health care and education reconciliation act of 2010 ( collectively , the “ acts ” ) . the acts represent comprehensive u.s. healthcare reform legislation that , in addition to other provisions , will subject us to potential penalties unless we offer to our employees minimum essential healthcare coverage that provides minimum value and is affordable . while it is still early in the adoption phase of the acts ' employer mandate provision , our initial price increases appear to be sufficient to cover implementation and operating costs . heading into 2015 , we anticipate steady improvement in the u.s. and , to a lesser extent , globally , and we are seeing increased confidence among our large customers – though it remains to be seen whether that confidence will translate into significant , sustained job growth in the year ahead . longer-term , we believe the trends in the staffing industry are positive : companies are relying more heavily on the use of flexible staffing models ; there is growing acceptance of free agents and contractual employment by companies and talent alike ; and companies are seeking more comprehensive workforce management solutions that lend themselves to kelly 's talent supply chain management approach . this shift in demand for contingent labor and strategic solutions plays to our strengths and experience particularly serving large companies whose needs span the globe and cross multiple labor categories . financial measures – operating margin and constant currency return on sales ( earnings from operations divided by revenue from services ) in the following tables is a ratio used to measure the company 's pricing strategy and operating efficiency . constant currency ( “ cc ” ) change amounts are non-gaap measures . story_separator_special_tag emea revenue represented 20 % of total company revenue in 2013 and 19 % in 2012. the emea gross profit rate decreased due to unfavorable customer mix , with revenue from large customers increasing by 7 % on a cc basis and revenue from retail customers with higher margins decreasing 2 % in comparison to the prior year . additionally , the gross profit rate was impacted by the decline in staffing fee-based income . the effect of these decreases , which accounted for 110 basis points , was partially offset by the effect of the cice tax credit in france . the cice tax credit is related to a law which was introduced in 2013 to enhance the competitiveness of businesses in france . this credit of $ 5.5 million , which was recorded in cost of services , improved the reported gross profit rate by approximately 50 basis points . the decrease in sg & a expenses excluding restructuring charges was primarily due to a reduction of full-time employees . restructuring costs recorded in 2013 reflect the adjustments to prior restructuring costs primarily in france and italy . the total net restructuring benefit in 2012 included $ 2.9 million of favorable adjustments to prior restructuring costs in the u.k. , partially offset by costs associated with restructuring actions taken in italy , france and ireland . 30 total apac ( dollars in millions ) replace_table_token_12_th the change in total apac revenue reflected a 12 % increase in average bill rates on a cc basis , partially offset by a 9 % decrease in hours worked . excluding the 2012 results from the north asia operations which were deconsolidated in the fourth quarter of 2012 , apac revenue declined 3 % on a cc basis . the change in hours worked was due to declines in india where we exited lower margin business , and malaysia , where the decrease reflected changing customer demand . the improvement in average bill rates was primarily due to the mix of countries , particularly the business we exited in india with very low average bill rates . apac revenue represented 7 % of total company revenue in both 2013 and 2012. excluding the north asia operations from 2012 results , the apac gross profit rate decreased 30 basis points . temporary margins reduced the gross profit rate by 40 basis points , primarily due to pricing pressures for large accounts in australia and new zealand . staffing fee-based income decreased 5 % on a cc basis excluding the north asia operations , and also negatively impacted the gross profit rate by 40 basis points . fees declined in most countries in the apac region , in comparison to the prior year . these decreases were partially offset by favorable adjustments to workers ' compensation reserves in australia , along with the effect of a wage credit related to a new law enacted in singapore to promote the training and development of its citizens and incentivize companies to increase employee wages . the favorable adjustments to workers ' compensation reserves , which were recorded in cost of services , totaled $ 1.3 million and added 30 basis points to the apac region gross profit rate in 2013. the wage credit , which was also recorded in cost of services , totaled $ 0.7 million and added 20 basis points to the apac region gross profit rate in 2013. sg & a expenses declined 5 % on a cc basis , excluding the north asia operations from 2012 results . this change was the result of consolidating australia and new zealand management and lower country headquarters costs across the region . 31 ocg ( dollars in millions ) replace_table_token_13_th revenue from services in the ocg segment increased during 2013 due primarily to growth in the bpo and cwo practice areas . revenue in bpo grew by 30 % year over year and revenue in cwo , which includes ppo , grew by 23 % . these increases were partially offset by a decrease in rpo revenue of 4 % . the revenue growth in bpo and cwo was due to both expansion of programs with existing customers and new customers . ocg revenue represented 9 % of total company revenue in 2013 and 8 % in 2012. the ocg gross profit rate decreased primarily due to higher growth in our lower margin businesses , such as bpo and ppo . the increase in sg & a expenses excluding restructuring is primarily the result of support costs associated with increased volume with existing and new customers , mainly in bpo and cwo , including new customer implementations . asset impairments and restructuring charges in 2013 represent costs associated with the company 's decision to exit the executive search business operating in germany . 32 results of operations financial condition historically , we have financed our operations through cash generated by operating activities and access to credit markets . our working capital requirements are primarily generated from temporary employee payroll and customer accounts receivable . since receipts from customers generally lag payroll to temporary employees , working capital requirements increase substantially in periods of growth . conversely , when economic activity slows , working capital requirements may substantially decrease . as highlighted in the consolidated statements of cash flows , our liquidity and available capital resources are impacted by four key components : cash and equivalents , operating activities , investing activities and financing activities . story_separator_special_tag and equivalents , securitization of customer receivables and committed unused credit facilities . additional funding sources could include public or private bonds , asset-based lending , additional bank facilities , issuance of equity or other sources . we utilize intercompany loans , dividends , capital contributions and redemptions to effectively manage our cash on a global basis . we periodically review our foreign subsidiaries ' cash balances and projected cash needs . as part of those reviews , we

