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Retirement Plan (Tables)

12 Months Ended

Dec. 31, 2015

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,
		2014			2015
		(in thousands)
Change in projected benefit obligation:
Benefit obligation at beginning of year		$	2,883			2,619
Service cost			-			-
Interest cost			64			61
Actuarial loss (gain)			(157)			1,097
Effect of foreign currency rate changes			(171)			(242)
Benefit obligation at end of year			2,619			3,535
Change in plan assets:
Fair value at beginning of year			2,679			2,705
Actual return on plan assets			59			70
Employer contribution			122			119
Effect of foreign currency rate changes			(155)			(91)
Fair value at end of year			2,705			2,803
Funded status		$	86			(732)
Amounts recognized in the balance sheet consist of:
Prepaid pension costs		$	310			331
Accrued pension liabilities			(224)			(1,063)
Net amount recognized		$	86			(732)

Schedule of Net Benefit Costs [Table Text Block]

For the years ended December 31, 2013, 2014 and 2015, the net periodic pension cost consisted of the following:

		Year Ended December 31,
		2013			2014			2015
		(in thousands)
Service cost		$	-			-			-
Interest cost			39			64			61
Expected return on plan assets			(44)			(52)			(54)
Net amortization			58			74			59
Net periodic pension cost		$	53			86			66

Schedule of Assumptions Used [Table Text Block]

At December 31, 2014 and 2015, the weighted-average assumptions used in computing the benefit obligation are as follows:

		December 31,
		2014			2015
Discount rate			2.25	%		2.00	%
Rate of increase in compensation levels			4.00	%		5.00	%

For the years ended December 31, 2013, 2014 and 2015, the weighted average assumptions used in computing net periodic benefit cost are as follows:

		Year Ended December 31,
		2013			2014			2015
		Whole
Discount rate			2.25	%		2.25	%		2.00	%
Rate of increase in compensation levels			5.00	%		4.00	%		5.00	%
Expected long-term rate of return on pension assets			2.00	%		2.25	%		2.00	%

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- References

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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=58740216&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=58740216&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=58740216&loc=d3e1928-114920

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