Pension and Other Post-retirement Benefits

12 Months Ended

Sep. 30, 2011

Pension and Other Post-retirement Benefits [Text Block]

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Pension and Other Post-retirement Benefits

Pursuant to the relevant PRC regulations, the Company is required to make contributions at a rate of 8% to 11% of employees’ salaries and wages to a defined contribution retirement scheme organized by a state-sponsored social insurance plan in respect of the retirement benefits for the Company’s employees in the PRC. The total amount of contributions charged to expense in the accompanying consolidated statements of operations and comprehensive loss are presented as follows:

		2009		2010		2011
Cost of revenues	$	608,260	$	165,686	$	2,584,577
Research and development expenses		135,443		148,591		242,785
Sales and marketing expenses		91,284		52,376		499,316
General and administrative expenses		316,311		156,594		772,192
	$	1,151,298	$	523,247	$	4,098,870

The Company has no other obligation to make payments in respect of retirement benefits of the employees. The state-sponsored retirement plan is responsible for the entire pension obligations payable to all employees.