OTHER LIABILITIES (Tables)

3 Months Ended

Mar. 31, 2016

Other Liabilities Disclosure [Abstract]

Other Current Liabilities [Table Text Block]

Other liabilities consist of the following as of:

	March 31, 2016		December 31, 2015
Short-term loans	$	210,784	$	215,782
Asset purchase agreement payable		12,857		12,857
On-line training liability		2,505		2,912
	$	226,146	$	231,551