PAYROLL LIABILITIES (Tables)

6 Months Ended

Jun. 30, 2014

Payables and Accruals [Abstract]

Schedule of Accrued Liabilities [Table Text Block]

Payroll liabilities consisted of the following:

	June 30, 2014		December 31, 2013
Accrued bonus payable	$	410,449	$	408,362
Accrued payroll liabilities		85,457		48,232
Accrued payroll tax liabilities		12,740		19,883
	$	508,646	$	476,477