Income Taxes (Tables)

12 Months Ended

Dec. 31, 2012

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The Company’s tax expense differs from the “expected” tax expense for the years ended December 31, 2012 (computed by applying the Federal Corporate tax rate of 34% to loss before taxes and 3.96% for Michigan State Corporate taxes, the blended rate used was 37.96%) and December 31, 2011, (computed by applying the Federal Corporate tax rate of 32.13% to loss before taxes and 5.5% for Michigan State Corporate taxes, the blended rate used was 37.63%), as follows (in thousands):

	2012			2011
Computed “expected” tax benefit - Federal	$	(5,803	)	$	(2,618	)
Computed “expected” tax benefit - State		(676	)		(448	)
Meals, entertainment and other		5			5
Non-deductible stock-based compensation		518			366
Warrant expense		-			562
Change in fair value of warrant expense		-			91
Realized loss on debt securities		-			7
Change in valuation allowance		5,956			2,035
	$	-		$	-

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The effects of temporary differences that gave rise to significant portions of deferred tax assets at December 31, 2012 and 2011 are as follows (in thousands):

Deferred tax assets:	2012			2011
Stock issued for services	$	318		$	321
Bad debt – change in allowance		1,099			205
Stock issued for acquisition of program		527			-
Net operating loss carry-forward		14,964			10,425
Total gross deferred tax assets		16,908			10,951
Less valuation allowance		(16,908	)		(10,951	)
Net deferred tax assets	$	-		$	-