ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)

12 Months Ended

Dec. 31, 2015

Payables and Accruals [Abstract]

Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]

Accounts payable and accrued expenses consist of the following:

December 31,	2015		2014
Accounts payable	$	4,539	$	48,277
Accrued professional fees		12,000		15,000
Accrued payroll and related tax withholdings		3,307		3,307
	$	19,846	$	66,584