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NOTE 3 BASIC AND DILUTED NET LOSS PER COMMON SHARE
3 Months Ended
Mar. 31, 2016
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
 
 
March 31,
 
 
2016
 
2015
 
 
       
Numerator: Net loss
 
$
(487,389
)
 
$
(409,491
)
Denominator: Weighted average number of common shares outstanding
   
369,906,595
     
347,259,624
 
Basic and diluted net loss per common share
 
$
(0.00
)
 
$
(0.00
)

Common stock equivalents, consisting of options to purchase 20,715,000 shares, have not been included in the calculation as their effect is antidilutive for the periods presented.