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ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2021

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of revenues

		Years Ended December 31,
		2021				2020
Recruiters on Demand		$	11,393,396			$	966,104
Consulting and staffing services			7,569,253				6,684,053
Software Subscriptions			1,403,353				-
Full time placement fees			1,091,790				517,704
Marketplace Solutions			726,320				335,031
Total revenue		$	22,184,112			$	8,502,892

Schedule of derivative liability measured at fair value on a recurring basis

		Years Ended December 31,
		2021				2020
Balance at January 1		$	11,537,997			$	612,042
Additions to derivative instruments			5,960,059				5,625,519
Reclassifications to equity upon modification or cancellation of warrants			(10,182,476	)			2,642,175
(Gain) loss on change in fair value of derivative liability			(7,315,580	)			2,658,261
Balance, December 31		$	-			$	11,537,997

		2021
Beginning balance January 1		$	-
Acquisitions and Settlements:
Novo Group Acquisition			543,297
Remeasurement adjustments:
Change in fair value of earn-out liability			35,294
Ending balance December 31		$	578,591

Schedule of fair values of financial assets and liabilities

		Fair Value at December 31,				Fair Value Measurement Using
		2021				Level 1				Level 2				Level 3
Contingent consideration for acquisitions (Note 14)		$	578,591			$	-			$	-			$	578,591

		Fair Value at December 31,				Fair Value Measurement Using
		2020				Level 1				Level 2				Level 3
Available for sale marketable securities (Note 4)		$	1,424			$	1,424			$	-			$	-
Derivative liability (Note 11)		$	11,537,997			$	-			$	-			$	11,537,997

Schedule Expected Deferred Revenue Recognition Schedule

		December 31, 2021
Fair value		$	578,591
Valuation technique		Discounted cash flow
Significant unobservable input		Projected revenue and probability of achievement

Expected Deferred Revenue Recognition Schedule

		Total Deferred 12/31/21				Recognized Q1 2022				Recognized Q2 2022				Recognized Q3 2022				Recognized Q4 2022				Recognized 2023
Recruiters on Demand		$	161,701			$	89,379			$	72,322			$	-			$	-			$	-
Full time placement fees			326,333				219,283				107,050				-				-				-
Software Subscriptions			130,093				123,487				6,601				5				-				-
Marketplace			128,322				52,964				30,260				25,074				18,550				1,474
TOTAL		$	746,449			$	485,113			$	216,233			$	25,079			$	18,550			$	1,474

Schedule of anti-dilutive earnings per share

		December 31,				December 31,
		2021				2020
Options			2,671,177				676,304
Stock awards			229,100				221,600
Warrants			6,682,358				1,461,377
Convertible notes			-				730,077
Convertible preferred stock			86,000				6,620,110
			9,668,635				9,709,468

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