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SIGNIFICANT ACCOUNTING POLICIES (Tables)
9 Months Ended
Sep. 30, 2013
Accounting Policies [Abstract]  
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]
The calculation of diluted net income (loss) per share excludes all anti-dilutive shares.
 
 
 
Three Months Ended
 
Nine Months Ended
 
 
 
September 30,
 
September 30,
 
 
 
2013
 
2012
 
2013
 
2012
 
Numerator:
 
 
 
 
 
 
 
 
 
 
 
 
 
Net Income (Loss)
 
$
15,796
 
$
(381,296)
 
$
(1,823,807)
 
$
(305,299)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Denominator:
 
 
 
 
 
 
 
 
 
 
 
 
 
Weighted average common shares – basic
 
 
27,795,594
 
 
27,523,587
 
 
27,771,819
 
 
27,482,865
 
Dilutive effect of equity incentive plans
 
 
45,763
 
 
-
 
 
-
 
 
-
 
Weighted average common shares – diluted
 
 
27,841,357
 
 
27,523,587
 
 
27,771,819
 
 
27,482,865
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net Income (Loss) per share
 
 
 
 
 
 
 
 
 
 
 
 
 
Basic
 
$
0.00
 
$
(0.01)
 
$
(0.07)
 
$
(0.01)
 
Diluted
 
$
0.00
 
$
(0.01)
 
$
(0.07)
 
$
(0.01)
 
Schedule of Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Table Text Block]
The following table summarizes the common stock equivalents excluded from income (loss) per diluted share because their effect would be anti-dilutive because the exercise prices of these common stock equivalents exceeded the average market price of the Company’s common stock:
 
 
 
Three Months Ended
 
Nine Months Ended
 
 
 
September 30,
 
September 30,
 
 
 
2013
 
2012
 
2013
 
2012
 
Stock options
 
1,130,977
 
935,635
 
1,014,731
 
935,635
 
 
 
1,130,977
 
935,635
 
1,014,731
 
935,635