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Retirement Plan (Tables)

12 Months Ended

Dec. 31, 2014

Compensation and Retirement Disclosure [Abstract]

Schedule of Changes in Projected Benefit Obligations [Table Text Block]

The Company uses a measurement date of December 31 for the Defined Benefit Plan. The changes in projected benefit obligation, plan assets and details of the funded status of the Plan are as follows:

		December 31,
		2013			2014
		(in thousands)
Change in projected benefit obligation:
Benefit obligation at beginning of year		$	2,334			2,883
Service cost			-			-
Interest cost			39			64
Actuarial loss (gain)			569			(157)
Effect of foreign currency rate changes			(59)			(171)
Benefit obligation at end of year			2,883			2,619
Change in plan assets:
Fair value at beginning of year			2,549			2,679
Actual return on plan assets			33			59
Employer contribution			160			122
Effect of foreign currency rate changes			(63)			(155)
Fair value at end of year			2,679			2,705
Funded status		$	(204)			86
Amounts recognized in the balance sheet consist of:
Prepaid pension costs		$	102			310
Accrued pension liabilities			(306)			(224)
Net amount recognized		$	(204)			86

Schedule of Net Benefit Costs [Table Text Block]

For the years ended December 31, 2012, 2013 and 2014, the net periodic pension cost consisted of the following:

		Year Ended December 31,
		2012			2013			2014
		(in thousands)
Service cost		$	-			-			-
Interest cost			50			39			64
Expected return on plan assets			(48)			(44)			(52)
Net amortization			69			58			74
Net periodic pension cost		$	71			53			86

Schedule of Assumptions Used [Table Text Block]

At December 31, 2013 and 2014, the weighted-average assumptions used in computing the benefit obligation are as follows:

		December 31,
		2013			2014
Discount rate			2.25%			2.25%
Rate of increase in compensation levels			5.00%			4.00%

For the years ended December 31, 2012, 2013 and 2014, the weighted average assumptions used in computing net periodic benefit cost are as follows:

		Year Ended December 31,
		2012			2013			2014
		Whole
Discount rate			1.75%			2.25%			2.25%
Rate of increase in compensation levels			4.00%			5.00%			4.00%
Expected long-term rate of return on pension assets			1.75%			2.00%			2.25%

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- Definition

Tabular disclosure of the assumptions used to determine for pension plans and/or other employee benefit plans the benefit obligation and net benefit cost, including assumed discount rates, rate increase in compensation increase, and expected long-term rates of return on plan assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (k)

-URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920

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- Definition

Tabular disclosure of the change in the benefit obligation of pension plans and/or other employee benefit plans from the beginning to the end of the period, showing separately, if applicable, the effects of the following: service cost, interest cost, contributions by plan participants, actuarial gains and losses, foreign currency exchange rate changes, benefits paid, plan amendments, business combinations, divestitures, curtailments, settlements, and special and contractual termination benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920

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- Definition

Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (h)

-URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920

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