NOTE 3 BASIC AND DILUTED NET LOSS PER COMMON SHARE

9 Months Ended

Sep. 30, 2014

Earnings Per Share [Abstract]

Earnings Per Share [Text Block]

NOTE 3     BASIC AND DILUTED NET LOSS PER COMMON SHARE

The computations of basic and diluted net loss per common share are based on the weighted average number of common shares outstanding during the periods as follows:

	For the Three Months Ended
	September 30,
	2014			2013
Numerator: Net loss	$	(545,143	)	$	(345,691	)
Denominator: Weighted average number of common shares outstanding		338,259,689			312,649,052
Basic and diluted net loss per common share	$	(0.00	)	$	(0.00	)

	For the Nine Months Ended
	September 30,
		2014			2013
Numerator: Net loss		$	(1,532,712	)	$	(957,896	)
Denominator: Weighted average number of common shares outstanding			333,532,440			304,549,347
Basic and diluted net loss per common share		$	(0.00	)	$	(0.00	)

Common stock equivalents, consisting of options, have not been included in the calculation as their effect is antidilutive for the periods presented.