ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

12 Months Ended

Sep. 30, 2012

Comprehensive Income (Loss) Note [Text Block]

NOTE 14 – ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

The components of Accumulated other comprehensive income (loss) were:

	At September 30,
	2012			2011			2010
Foreign currency translation adjustment	$	23,202		$	29,956		$	41,187
Minimum pension liability		(42,761	)		(37,680	)		(23,605	)
Accumulative other comprehensive income (loss)	$	(19,559	)	$	(7,724	)	$	17,582