INVESTMENT IN AFFILIATED COMPANY (Tables)

9 Months Ended

Sep. 30, 2013

Equity Method Investments and Joint Ventures [Abstract]

Schedule of Balances of Affiliates Investment [Table Text Block]

a. Balances:

	September 30,		December 31,
	2013		2012
	Unaudited		Audited
Other payables and accrued expenses	$	-	$	492

Schedule of Transactions of Affiliates Investment [Table Text Block]

b. Transactions:

	Period ended		Period ended
	September 30,		September 30,
	2013		2012
Amounts charged - cost of revenues	$	432	$	1,166