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NOTE 3 BASIC AND DILUTED NET LOSS PER COMMON SHARE
9 Months Ended
Sep. 30, 2015
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,
 
   
2015
   
2014
 
             
Numerator: Net loss
 
$
(798,136
)
 
$
(545,143
)
Denominator: Weighted average number of common shares outstanding
   
358,036,242
     
338,259,689
 
Basic and diluted net loss per common share
 
$
(0.00
 
$
(0.00
)

 
For the Nine Months Ended
 
 
September 30,
 
   
2015
   
2014
 
                 
Numerator: Net loss
 
$
(1,592,144
)
 
$
(1,532,712
)
Denominator: Weighted average number of common shares outstanding
   
352,368,867
     
333,532,440
 
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.