ACCUMULATED OTHER COMPREHENSIVE INCOME

12 Months Ended

Sep. 30, 2011

Comprehensive Income (Loss) Note [Text Block]

NOTE 14 – ACCUMULATED OTHER COMPREHENSIVE INCOME

The components of Accumulated other comprehensive income were:

	At September 30,
	2011			2010			2009
Foreign currency translation adjustment	$	29,956		$	41,187		$	50,266
Minimum pension liability		(37,680	)		(23,605	)		(22,096	)
Accumulative other comprehensive income (loss)	$	(7,724	)	$	17,582		$	28,170