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LOSS PER SHARE (Tables)

9 Months Ended

Sep. 30, 2012

LOSS PER SHARE [Abstract]

Schedule of Loss and the Weighted Average Number of Shares Used In Computing Basic and Diluted Loss Per Share

		US dollars
		Nine month period ended September 30,								Three month period ended September 30,
		2012				2011				2012				2011
		(unaudited)								(unaudited)
Loss for the period			2,072,967				1,765,629				700,556				708,708

		Number of shares
		Nine month period ended September 30,								Three month period ended September 30,
		2012				2011				2012				2011
Number of shares:
Weighted average number of shares used in the computation of basic and diluted earnings per share			5,295,543				5,016,935				5,295,543				5,205,640
Total weighted average number of ordinary shares related to outstanding options and warrants excluded from the calculations of diluted loss per share (*)			600,232				555,764				600,232				555,764

(*) All outstanding stock options and warrants have been excluded from the calculation of the diluted net loss per share for all the reported periods, since the effect of the shares issuable with respect of these instruments was anti-dilutive.

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- Definition

Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 40

-Subparagraph c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

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