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Stock-based Compensation
9 Months Ended
Sep. 30, 2011
Disclosure Of Compensation Related Costs, Share-Based Payments [Abstract] 
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]
(5)
Stock-based Compensation.
 
The Company accounts for share-based compensation by measuring the cost of the employee services received in exchange for an award of equity instruments, including grants of stock options, based on the fair value of the award at the date of grant. In addition, to the extent that the Company receives an excess tax benefit upon exercise of an award, such benefit is reflected as cash flow from financing activities in the consolidated statement of cash flows. Stock-based compensation expense includes compensation expense for new share-based awards and for share-based awards granted prior to, but not yet vested, as of January 1, 2006.
 
Stock-based compensation expense for the nine months ended September 30, 2011 and 2010 was $17,884 and $0, respectively, relating to employee and director stock options and out employee stock purchase plan.