PREPAID EXPENSES (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2012

Dec. 31, 2011

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]

Prepaid expenses consisted of the following:

	September 30, 2012		December 31, 2011
Prepaid payroll taxes	$	36,083	$	-
Prepaid insurances		2,472		14,146
Prepaid hardware/software maintenance and support service fee		1,420		12,850
Prepaid rent		-		4,188
	$	39,975	$	31,184

Prepaid expenses consisted of the following:

	December 31, 2011		December 31, 2010
Prepaid insurances	$	14,146	$	—
Prepaid hardware/software maintenance and support service fee		12,850		—
Prepaid rent		4,188		—
	$	31,184	$	—