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Investments in and Advances to Affiliates
3 Months Ended
Sep. 30, 2011
Investments in and Advances to Affiliates 
Investments in and Advances to Affiliates [Table Text Block]

12.          Acquisition

 

In the third quarter of 2011, the Company acquired an additional 28% ownership interest in IPA from non-controlling interests for cash consideration of $450,000, thereby increasing its ownership in IPA to 79% at September 30, 2011.  As a result of this transaction, the Company recorded a $450,000 credit to additional paid-in capital representing the difference between the fair value of the consideration paid and the carrying value of the non-controlling interests which was zero at September 30, 2011.