Resources Connection said its effective tax rate in the quarter was a benefit of 19.4 percent, compared with a provision of 43.5 percent for the same quarter last year. For both periods, the accounting for costs associated with incentive stock options and shares purchased through its employee stock purchase plan has caused volatility in its effective tax rate, the company said. Stifel Nicolaus analyst James J. Janesky raised his fiscal 2011 revenue estimate based on gradual improvement due to year-end work and other factors. He also lifted his full-year profit estimate to 14 cents per share from 10 cents per share. Janesky maintained a "Hold" rating on the Irvine, Calif.-based company.