Payables and Accruals

3 Months Ended

Mar. 31, 2012

Payables and Accruals

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

9.         ACCOUNTS PAYABLE, GENERAL

	March 31, 2012	December 31, 2011
Legal fees payable	$            785,534	$           733,858
Accounting fees payable	103,397	39,285
Consulting fees payable	225,024	110,515
Other payables	212,907	240,349
Accounts Payable, General	$         1,326,862	$        1,124,007

10.       ACCRUED EXPENSES AND OTHER LIABILITIES

	March 31, 2012	December 31, 2011
Royalties payable	$             284,948	$          210,169
Deferred compensation	8,089	-
Accrued accounting fees	65,502	93,529
Arbitration settlement payable	-	775,000
Other accrued liabilities	190,961	149,775
Accrued Expenses and Other Liabilities	$             549,500	$       1,228,473

            Deferred revenue includes 12 and 16 training days which were purchased but not conducted during the three months ended March 31, 2012 and year ended December 31, 2011, respectively.