Quadrant 4 System (QFOR) 10-Q 9 Sep 15 2015 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2015	Sep. 09, 2015
Document and Entity Information [Abstract]
Entity Registrant Name	Quadrant 4 System Corp
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		103,011,773
Amendment Flag	false
Entity Central Index Key	878,802
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Document Period End Date	Mar. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q1

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2015	Dec. 31, 2014
Current Assets
Cash	$ 239,951	$ 2,285,557
Accounts and unbilled receivables (net of allowance for doubtful accounts of $866,365 and $810,000 at March 31, 2015 and December 31, 2014, respectively)	11,450,995	10,118,816
Inventory	103,133	0
Other current assets	224,868	233,789
Total current assets	12,018,947	12,638,162
Intangible assets, customer lists and technology stacks - net	13,123,607	12,479,737
Equipment under capital lease, net	435,766	0
Equipment – net	50,611	35,931
Long-term assets
Software development costs	6,934,204	5,146,047
Deferred financing costs - net	539,682	600,583
Deferred licensing and royalty fees, net	1,140,000	1,200,000
Other assets	347,379	361,464
TOTAL ASSETS	34,590,196	32,461,924
Current Liabilities
Accounts payable and accrued expenses	4,921,225	4,413,094
Note payable – Revolver	6,402,279	6,750,050
Earnouts payable	400,000	0
Current maturities - long term debt, net of debt discount	552,133	650,810
Current obligation under capital lease	146,049	0
Total current liabilities	12,421,686	11,813,954
Non-current obligation under capital lease	277,465	0
Long-term debt, less current maturities, net of debt discount	6,770,663	5,834,688
Common stock payable	195,000	0
Total liabilities	$ 19,664,814	$ 17,648,642
Commitments and contingencies
Stockholders' Equity
Common stock - $0.001 par value; authorized: 200,000,000 shares: issued and outstanding 102,661,773 and 102,661,773 at March 31, 2015 and December 31, 2014, respectively	$ 102,662	$ 102,662
Additional paid-in capital	33,257,803	33,231,980
Accumulated deficit	(18,435,083)	(18,521,360)
Total stockholders' equity	14,925,382	14,813,282
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 34,590,196	$ 32,461,924

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parentheticals) - USD ($)	Mar. 31, 2015	Dec. 31, 2014
Allowance for doubtful accounts (in Dollars)	$ 866,365	$ 810,000
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	102,661,773	102,661,773
Common stock, shares outstanding	102,661,773	102,661,773

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Revenue	$ 13,638,646	$ 10,284,144
Cost of revenue	8,346,313	6,832,778
Gross Margin	5,292,333	3,451,366
Operating expenses:
General and administrative expenses	(2,799,340)	(1,724,171)
Research and Development	(570,228)	(513,495)
Amortization, depreciation and impairment expense	(1,321,259)	(1,324,794)
Interest expense	(515,229)	(393,212)
Total	(5,206,056)	(3,955,672)
Net income/(loss) before Income taxes	86,277	(504,306)
Provision for income taxes	0	0
Net income/(loss)	$ 86,277	$ (504,306)
Net income (loss) per common share – basic (in Dollars per share)		$ (0.01)
Net income (loss) per common share – fully diluted (in Dollars per share)		$ (0.01)
Weighted average common shares – basic (in Shares)	102,661,773	93,384,856
Weighted average common shares – fully diluted (in Shares)	107,560,282	93,384,856

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Cash flows from operating activities:
Net profit/(Loss)	$ 86,277	$ (504,306)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization, impairment and depreciation expense	1,321,259	1,324,794
Provision for doubtful accounts	56,365	1,772
Issuance of warrants for services	25,823	0
Changes in assets and liabilities, net of the effect of the acquisitions
Accounts and unbilled receivables	(1,266,830)	(671,197)
Inventory	(103,133)	0
Other current assets	(145,943)	6,703
Software development costs	(1,788,157)	(360,000)
Common stock payable	52,500	0
Deferred finance costs	60,901	0
Deferred license cost	60,000	0
Other assets	261,392	(5,201)
Obligation under capital lease	423,514	0
Accounts payable and accrued expenses	356,357	(409,293)
Net cash used in operating activities	(599,675)	(616,728)
Cash flows from investing activities:
Purchase of equipment	(465,730)	(5,660)
Acquisition of assets (net of assets assumed of $104,700, notes payable assumed of $1,000,000, contingent payments of $400,000 and issuance of common stock of $142,500)	(469,728)	0
Net cash used in investing activities	(935,458)	(5,660)
Cash flows from financing activities:
Proceeds from sales of common stock	0	1,124,750
Borrowings on revolver	11,687,082	8,147,085
Repayments of revolver	(12,034,853)	(8,910,357)
Payments of long-term debt	(162,702)	(9,056)
Net cash (used in) provided by financing activities	(510,473)	352,422
Net decrease in cash	(2,045,606)	(269,966)
Cash - beginning of year	2,285,557	897,215
Cash - end of year	239,951	627,249
Cash paid for:
Interest	260,297	264,211
Income Taxes	0	0
Noncash transactions
Equity issued for acquisition of assets	$ 142,500	$ 24,750

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows (Unaudited) (Parentheticals)	3 Months Ended
	Mar. 31, 2015USD ($)
Acquisition of assets, assets assumed	$ 104,700
Acquisition of assets, notes payable assumed	1,000,000
Acquisition of assets, contingent payments	400,000
Acquisition of assets, issuance of common stock	$ 142,500

NOTE 1 - ORGANIZATION AND OPERA

NOTE 1 - ORGANIZATION AND OPERATIONS	3 Months Ended
	Mar. 31, 2015
Accounting Policies [Abstract]
Organization, Consolidation, Basis of Presentation, Business Description and Accounting Policies [Text Block]	NOTE 1 –ORGANIZATION AND OPERATIONS Organization Quadrant 4 System Corporation (sometimes referred to herein as “Quadrant 4” or the “Company”) was incorporated by the Florida Department of State on May 9, 1990 as Sun Express Group, Inc. and changed its name on March 31, 2011. The Company changed its domicile to Illinois on April 25, 2014. The Company generates revenue from clients located mostly in North America and operates out of six different office locations throughout the United States. Operations The Company is engaged in the Information Technology sector as a provider of Platform-as-a-Service (PaaS) and Software-as-a-Service (SaaS) systems to the health insurance (QHIX), media (QBLITZ) and education (QEDX) verticals. Along with these platforms, we also provide relevant services that leverage on our proprietary Social Media, Mobility, Analytics and Cloud (SMAC) technology stack. Our core services include Consulting, Application Life Cycle Management, Enterprise Applications & Data Management, Mobility Applications and Business Analytics (collectively “Consulting”). We blend these services with our technology platforms to offer client specific and industry specific solutions to Healthcare, Media, Education, Retail and Manufacturing industry segments (collectively “Solutions”). The Company generates revenues principally from two broad segments, namely Services and Platforms (PaaS/SaaS). The Services component includes consulting services that bills on a time & material basis; projects that bill on a predominantly time & material basis with a small mile-stone component; and managed services that bill fixed fees that provide pre-determined SLA based services. The Platform segment bills on transaction basis such as per member per month enrolled for the QHIX; per bandwidth consumed for the QBLITZ; and per student per month for the QEDX platforms. The Company anticipates to start delivering Platform based revenues in 2016.

NOTE 2 - BASIS OF PRESENTATION

NOTE 2 - BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2015
Disclosure Text Block [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	NOTE 2 – BASIS OF PRESENTATION The accompanying unaudited condensed consolidated financial statements and related notes have been prepared in accordance with the United States generally accepted accounting principles (“GAAP”) and with the applicable rules and regulations of the Securities and Exchange Commission. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements presentation. In the opinion of the management, all adjustments (consisting of normal recurring accruals) considered necessary to present fairly the financial position, results of operations and cash flows for interim financial statements have been included. This form 10-Q should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2014. Interim results are not necessarily indicative of the results for the fiscal year ending December 31, 2015. Consolidated Financial Statements The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and include all the accounts of the Company. As of January 1, 2015, all subsidiaries have been merged with Quadrant 4 System Corporation.

NOTE 3 - SUMMARY OF SIGNIFICANT

NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2015
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Reclassifications Certain amounts for the prior period have been revised or reclassified to conform to 2015 presentation. Estimates The preparation of the Company’s consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (‘U.S. GAAP”) requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Significant estimates include the allowance for uncollectible accounts receivable, depreciation and amortization, intangible assets, including customer lists and technology stacks, capitalization, fair value and useful lives, accruals, contingencies, impairment and valuation of stock warrants and options. These estimates may be adjusted as more current information becomes available, and any adjustment could have a significant impact on recorded amounts. Accordingly, actual results could defer from those estimates. Fair Value of Financial Instruments The Company considers the carrying amounts of financial instruments, including cash, accounts receivable, accounts payable, accrued expenses and notes payable to approximate their fair values because of their relatively short maturities. Accounts and Unbilled Receivables Accounts and unbilled receivables consist of amounts due from customers which are presented net of the allowance for doubtful accounts at the amount the Company expects to collect. The Company records a provision for doubtful receivables, if necessary, to allow for any amounts which may be unrecoverable, which is based upon an analysis of the Company’s prior collection experience, customer creditworthiness, past transaction history with the customers, current economic trends, and changes in customer repayment terms. Unbilled receivables are established when revenue is deemed to be recognized based on the Company's revenue recognition policy, but due to contractual restraints over the timing of invoicing, the Company does not have the right to invoice the customer by the balance sheet date. Inventory Inventory consists primarily of manufactured and preassembled units ready for distribution. Inventory is stated at the lower of cost (first-in, first-out) or market. In evaluating whether inventory is stated lower of cost or market, management considers such factors as the amount of inventory on hand and the distribution channel, the estimated time to sell such inventory, and the current market conditions. Adjustments to reduce inventory to its net realizable value are charged to cost of goods sold. Vendors and Contractors The Company outsources portions of its work to third party service providers. These providers can be captive suppliers that undertake software development, research & development and custom platform development. Some vendors may provide specific consultants or resources (often called Corp to Corp) or independent contractors (often designated as 1099) to satisfy agreed upon deliverables to its clients. Equipment Equipment is recorded at cost and depreciated for financial statement purpose using the straight line method over estimated useful lives of five to fifteen years. Maintenance and repairs are charged to operating expenses as they are incurred. Improvements and betterments, which extend the lives of the assets, are capitalized. The cost and accumulated depreciation of assets retired or otherwise disposed of are removed from the appropriate amounts and any profit or loss on the sale or disposition of each assets is credited or charged to income. Intangible Assets Intangible assets, consisting of customer lists and technology stacks, are recorded at fair value and amortized on the straight-line method over the estimated useful lives of the related assets. The carrying value of intangible assets are reviewed for impairment by management of the Company at least annually or upon the occurrence of an event which may indicate that the carrying amount may be greater than its fair value. Management of the Company has decided to perform its impairment testing on a quarterly basis starting in fiscal year 2015. If impaired, the Company will write-down such impairment. In addition, the useful life of the intangible assets will be evaluated by management at least annually or upon the occurrence of an event which may indicate that the useful life may have changed. Customer lists are valued based on management’s forecast of expected future net cash flows, with revenues based on projected revenues from customers acquired and are being amortized over five years. Technology stacks are valued based on management’s forecast of expected future net cash flows, with revenues based on projected sales of these technologies and are amortized over five to seven years. Software Development Costs Costs that are related to the conceptual formulation and design of licensed software programs are expensed as incurred to research, development engineering and other administrative support expenses; costs that are incurred to produce the finished product after technological feasibility has been established and after all research and development activities for any other component of the product or process have been completed are capitalized as software development costs. Capitalized amounts will be amortized on a straight-line basis over periods ranging up to five years which will be recorded in amortization expense starting in year 2016 commencing when the platforms first become offered for sale. The Company performs periodic reviews to ensure that unamortized software development costs remain recoverable from future revenue. Cost to support or service licensed program are charged to cost of revenue as incurred. Pre-paid Expenses The Company incurs certain costs that are deemed as prepaid expenses. The fees that are paid to the Department of Homeland Security for processing H1 visa fees for its international employees are amortized over 36 months, typically the life of the visa. One third of these pre-paid expenses are included in other current assets and two thirds in other assets. Deferred Financing Costs Financing costs incurred in connection with the Company’s notes payable and revolving credit facilities are capitalized and amortized into expense using the straight-line method over the life of the respective facility . Deferred Licensing and Royalty Fees The Company licenses software, platforms and/or content on a needed basis and enters into market driven licensing and royalty fee arrangements. If no consumption or usage of such licenses happen during the reporting period, the Company has no obligation for any minimum fees or royalties and no accruals are posted. The deferred licensing fee is being amortized over five years . Leases The Company has operating lease agreements for its offices some of which contain provisions for future rent increases or periods in which rent payments are abated. Operating leases which provide for lease payments that vary materially from the straight-line basis are adjusted for financial accounting purposes to reflect rental income or expense on the straight-line basis in accordance with the authoritative guidance issued by the Financial Accounting Standards Board (“FASB”). No such material difference existed as of March 31, 2015 . Capitalized Lease Capital leases are measured and recorded at present value as an asset and obligation. The asset is depreciated on a straight line over its estimated useful life and the obligation is paid using an effective interest rate. Financial Instruments The Company does not use derivative instruments to hedge exposures to cash flow, market or foreign currency risks. The Company reviews the terms of convertible debt and equity instruments it issues to determine whether there are embedded derivative instruments, including the embedded conversion option, that are required to be bifurcated and accounted for separately as a derivative financial instrument. In connection with the sale of convertible debt and equity instruments, the Company may issue freestanding warrants that may, depending on their terms, be accounted for as derivative instrument liabilities, rather than as equity. Bifurcated embedded derivatives are initially recorded at fair value and are then revalued at each reporting date with changes in the fair value reported as non-operating income or expense. When the convertible debt or equity instruments contain embedded derivative instruments that are to be bifurcated and accounted for as liabilities, the total proceeds allocated to the convertible host instruments are first allocated to the fair value of all the bifurcated derivative instruments. The remaining proceeds, if any, are then allocated to the convertible instruments themselves, usually resulting in those instruments being recorded at a discount from their face amount. The discount from the face value of the convertible debt, together with the stated interest on the instrument, is amortized over the life of the instrument through periodic charges to interest expense, using the effective interest method. Revenue Recognition Revenue is recognized when there is persuasive evidence of an arrangement, the fee is fixed and determinable, performance of service has occurred and collection is reasonably assured. Revenue is recognized in the period the services are provided on which service ranges from approximately 2 months to over 1 year. For time & material engagements, the Company recognizes revenues when the client signs and approves the time sheet of a consultant(s) assigned to the engagement. For projects, the Company recognizes the revenues when the client acknowledges or accepts the delivery of the defined deliverables. For managed services engagements, the Company bills the contracted amount per billing period with no further acknowledgement from the client since such contracts have service level agreements and any service deficiencies are addressed within the normal course of engagement. The hosting revenues are recognized in the beginning of the period and are amortized over the term of the engagement since the client has no recourse and such fees are non-refundable. Platform revenues are recognized at the end of the period using the starting and ending average of the billing period and is generated by the platform with no further statement of work or purchase orders or approvals. Income Taxes Deferred income taxes have been provided for temporary differences between financial statement and income tax reporting under the liability method, using expected tax rates and laws that are expected to be in effect when the differences are expected to reverse. A valuation allowance is provided when realization is not considered more likely than not. The Company’s policy is to classify income tax assessments, if any, for interest expense and for penalties in general and administrative expenses. The Company’s income tax returns for the years 2012, 2013 and 2014 are subject to examination by the IRS and corresponding states. As of March 31, 2015, management has evaluated and concluded that there are no significant uncertain tax positions requiring recognition in the Company’s condensed consolidated financial statements. Income (Loss) per Common Share Basic income (loss) per share is calculated using the weighted-average number of common shares outstanding. Diluted income per share includes potentially dilutive securities such as outstanding options and warrants outstanding during each period. For the three months ended March 31, 2015 there were 4,898,508 potentially dilutive securities that were included in the calculation of weighted-average common shares outstanding. For the three months ended March 31, 2014, there were 13,285,427 potentially dilutive securities that were not included in the calculation of weighted-average common shares outstanding since they would be anti-dilutive. Derivatives We account for derivatives pursuant to ASC 815, Accounting for Derivative Instruments and Hedging Activities Share based compensation The Company recognizes compensation expense for all share-based payment awards made to employees, directors and others based on the estimated fair values on the date of the grant. Common stock equivalents are valued using the Black-Scholes model using the market price of our common stock on the date of valuation, an expected dividend yield of zero, the remaining period or maturity date of the common stock equivalent and the expected volatility of our common stock. The Company determines the fair value of the share-based compensation awards granted as either the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. If the fair value of the equity instruments issued is used, it is measured using the stock price and other measurement assumptions as of the earlier of either the date at which a commitment for performance to earn the equity instrument is reached or the date the performance is complete. The Company recognizes compensation expense for stock awards with service conditions on a straight-line basis over the requisite service period, which is included in operations. Concentrations of Credit Risk The Company maintains cash at various financial institutions, which at times, may be in excess of insured limits. The Company has not experienced any losses to date as a result of this policy and, in assessing its risk, the Companies’ policy is to maintain cash only with reputable financial institutions. The Company currently banks at two national institutions with one being the primary and the other for petty cash purposes. The Company does not maintain large balances in its lockbox account due to the daily automatic sweeping arrangement with its lenders that credits its debts on a daily basis. As of March 31, 2015 no operating accounts had cash value that exceeded the FDIC insurance limit of $250,000. The Company’s largest customer represented 17.8% and 12% of consolidated revenues and 17.6% and 10.5% of accounts receivable as of and for the three months ended March 31, 2015 and 2014, respectively. The Company had two customers that represented 17.6% and 13% of the total accounts receivable as of March 31, 2015, while one customer had 10.5% of the total accounts receivable as of March 31, 2015. The Company’s largest vendor represented 26% and 26.4% of total vendor payments for the quarters ended March 31, 2015 and 2014, respectively. Advertising costs Advertising costs are expensed as incurred. Total advertising was $3,688 and $5,462 for the three months ended March 31, 2014 and 2015, respectively. Recent Accounting Pronouncements In May 2014, the FASB issued guidance creating Accounting Standards Codification ("ASC") Section 606, "Revenue from Contracts with Customers". The new section will replace Section 605, "Revenue Recognition" and creates modifications to various other revenue accounting standards for specialized transactions and industries. The section is intended to conform revenue accounting principles with a concurrently issued International financial Reporting Standards with previously differing treatment between United States practice and those of much of the rest of the world, as well as, to enhance disclosures related to disaggregated revenue information The updated guidance is effective for annual reporting periods beginning on or after December 15, 2016, and interim periods within those annual periods. The Company will adopt the new provisions of this accounting standard at the beginning of fiscal year 2017, given that early adoption is not an option. The Company will further study the implications of this statement in order to evaluate the expected impact on its financial statements. In August 2014, the FASB issued ASU No. 2014-15 "Presentation of Financial Statements-Going Concern." The provisions of ASU No.2014-15 require management to assess an entity’s liability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. audit standards. Specifically, the amendments (1) provide a definition of the term substantial doubt, (2) require evaluation of every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management’s plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management’s plans, (5) require an express statement and other disclosures when substantial doubt in not alleviated, and (6) require an assessment for a period of one year after the date that the financial statements are issued (or available to be issued). The amendments in this ASU are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. The Company is currently assessing the impact of ASU No. 2014-15 on the Company’s consolidated financial statements. Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying consolidated financial statements.

NOTE 4 - ACQUISITIONS

NOTE 4 - ACQUISITIONS	3 Months Ended
	Mar. 31, 2015
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	NOTE 4 – ACQUISITIONS On January 1, 2015, the Company completed the acquisition of 100% of the outstanding stock of Brainchild Corporation ("Brainchild"). Brainchild based in Naples, Florida is a leading provider of web-based and mobile learning solutions for kindergarten through high school, grades K-12. The acquisition of Brainchild includes technology, staffing and software solutions developed for providing its educational solutions. This acquisition represents the Company’s entry into its newest vertical. This will not change the Company’s business model since the Company intends to leverage its experience in building and operating cloud-based exchanges for healthcare and media to the education market. The Company believes there is a growing demand for platforms that will bring together the delivery of digital instructional content, assessments and analysis of student information and performance data by educators in K-12 schools throughout the US. The Company paid; $500,000 in cash, less certain loan balances at closing; 250,000 shares of the Company’s common stock with a buy back at thirty-six months at a guaranteed valuation of $2.00, per share, and a note for $1,000,000 for thirty-six months with interest at 8%, per annum. In addition, the Agreement calls for a performance based earn-out of up to $400,000, as defined, to be paid on a semi-annual basis on January 1 and July 1 each year based on actual cash received from the sale of units during the period. The Seller has the option to receive any or all of the earn-out payment in common stock of the Company priced at a five trading day average price, as defined. The following table summarizes the allocation of the purchase price of the acquisition over the estimated fair values of the assets acquired and liabilities assumed. Fair value of consideration transferred: Cash $ 500,000 Subordinated debt 1,000,000 Common stock, 250,000 shares (at $0.57, per share) 142,500 Contingent earn-out payments 400,000 Total consideration $ 2,042,500 Recognized amounts of identifiable assets acquired and liabilities assumed: Cash $ 31,164 Customer lists/Technology intangibles, net 649,265 Inventory 90,442 Deposits 2,000 Accounts receivable 121,715 Fixed assets 12,045 Accounts payable and accrued liabilities (151,774 ) Long-term debt (199,438 ) Sub-Total 555,419 Excess of purchase price allocated to intangible assets 1,487,081 Total $ 2,042,500 The following unaudited proforma summary presents consolidated information of the Company as if this business combination occurred on January 1, 2014 and includes the amortization of acquired intangibles. 2014 Gross Sales: $ 50,482,572 Net Loss: $ (2,119,398 ) The Company repaid the long-term debt of $199,438 on January 23, 2015 through advances of the Note payable – Revolver. On January 20, 2015, the Company merged Brainchild with its parent.

NOTE 5 - INTANGIBLE ASSETS OF C

NOTE 5 - INTANGIBLE ASSETS OF CUSTOMER LISTS AND TECHNOLOGY STACKS	3 Months Ended
	Mar. 31, 2015
Disclosure Text Block [Abstract]
Intangible Assets Disclosure [Text Block]	NOTE 5 – INTANGIBLE ASSETS OF CUSTOMER LISTS AND TECHNOLOGY STACKS On May 1, 2014, the Company acquired certain technology assets specific to media platforms for a total consideration of 4,444,445 shares priced at $0.45/share aggregating to $2,000,000 which was capitalized in 2014 as part of the technology stacks, and 2 million warrants exercisable over 3 years, with an exercise prices of $0.50 and $0.10, per share. The value of the warrants, using Black Scholes model is $977,171 which was capitalized in 2014 as part of the technology stacks. These assets are critical to executing the long-term sales contract that the Company signed effective May 1, 2014 to provide media platform services valued up to $50,000,000 over five years to an existing client. As of March 31, 2015 and December 31, 2014, intangible assets consisted of the following: March 31, 2015 December 31, 2014 Gross Accumulated amortization Balance Gross Accumulated amortization Balance Customer list Consulting $ 7,131,196 (7,131,196 ) - $ 7,131,196 $ (6,831,295 ) $ 299,900 Solutions 8,500,000 (8,109,747 ) 390,253 8,500,000 (8,003,313 ) 496,688 Cloud 7,650,000 (4,581,325 ) 3,068,675 7,650,000 (4,310,560 ) 3,339,440 Media 1,639,750 (865,610 ) 774,140 1,639,750 (797,808 ) 841,942 24,920,946 (20,687,878 ) 4,233,068 24,920,946 (19,942,976 ) 4,977,970 Technology stack Solutions $ 5,775,000 (3,858,370 ) 1,916,630 $ 5,775,000 $ (3,614,665 ) $ 2,160,335 Cloud 850,000 (263,094 ) 586,906 850,000 (232,737 ) 617,263 Media 5,642,171 (1,119,509 ) 4,522,662 5,642,171 (918,002 ) 4,724,169 Education 2,934,933 (1,070,592 ) 1,864,341 - - - 15,202,104 (6,311,565 ) 8,890,539 12,267,171 (4,765,404 ) 7,501,767 Total $ 40,123,050 (26,999,443 ) 13,123,607 $ 37,188,117 $ (24,708,380 ) $ 12,479,737 For the three months ending March 31, 2015, the change in intangible assets was as follows: Balance, January 1, $ 12,479,737 Additions 1,937,800 Impairment of assets - Amortization (1,293,930 ) Balance, March 31, $ 13,123,607 For three months ending March 31, 2015 and 2014, amortization expense was $1,293,930 and $1,323,293, respectively.

NOTE 6 - SOFTWARE DEVELOPMENT C

NOTE 6 - SOFTWARE DEVELOPMENT COSTS	3 Months Ended
	Mar. 31, 2015
Disclosure Text Block Supplement [Abstract]
Other Assets Disclosure [Text Block]	NOTE 6 – SOFTWARE DEVELOPMENT COSTS The Company specifically recognizes capitalized software costs by its product platforms as follows: Description of Cost March 31, 2015 December 31, 2014 Platforms: QHIX $ 3,535,586 $ 3,121,313 QBIX 1,477,272 1,427,485 QBLITZ 1,551,508 597,249 QEDX 369,838 $ 6,934,204 $ 5,146,047

NOTE 7 - INVENTORY

NOTE 7 - INVENTORY	3 Months Ended
	Mar. 31, 2015
Inventory Disclosure [Abstract]
Inventory Disclosure [Text Block]	NOTE 7 – INVENTORY Inventory consists of the following: Description March 31, 2015 Hardware Assessment Devices $ 56,869 Display Devices 9,954 Accessories – Power adaptors & Cables 36,310 $ 103,133

NOTE 8 - PROPERTY & EQUIPMENT

NOTE 8 - PROPERTY & EQUIPMENT	3 Months Ended
	Mar. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	NOTE 8 – PROPERTY & EQUIPMENT Property and equipment consists of the following: Description of Cost March 31, 2015 December 31, 2014 Furniture & fixtures $ 10,294 $ 5,000 Computing equipment 516,912 44,431 Total 527,206 49,431 Less: Accumulated depreciation (40,829 ) (13,500 ) Balance $ 486,377 $ 35,931 Depreciation expense was $27 ,

NOTE 9 - NOTE PAYABLE - REVOLVE

NOTE 9 - NOTE PAYABLE - REVOLVER	3 Months Ended
	Mar. 31, 2015
Disclosure Text Block [Abstract]
Short-term Debt [Text Block]	NOTE 9 – NOTE PAYABLE - REVOLVER In October 2014, the Company refinanced its factoring facility and replaced it with a new Asset Based Lending (ABL) revolver bank facility that has a term of 36 months and a maximum line of $10,000,000. The ABL was priced at 4.5% over 30-day LIBOR (with a minimum floor of 2%) plus an administrative fee of 0.1% per month on the outstanding balance and 0.084% per month on the unused portion of the revolver. As of March 31, 2015 and December 31, 2014, the Company has borrowings of $6,402,279 and $6,750,050, respectively, on the Revolver. In addition, the Company entered into a term loan commitment with the lender for $3,000,000 (Note 10). All borrowings under this revolving line of credit are collateralized by the accounts receivable and substantially all other assets of the Company. In connection with the financing, the Company incurred legal, loan origination and advisory expenses totaling $600,583 which has been recorded as deferred financing costs and are being amortized over three years as interest expense. Amortization for the three months ending March 31, 2015 on the deferred financing costs is $35,346 .

NOTE 10 - LONG-TERM DEBT

NOTE 10 - LONG-TERM DEBT	3 Months Ended
	Mar. 31, 2015
Disclosure Text Block [Abstract]
Long-term Debt [Text Block]	NOTE 10 – LONG-TERM DEBT Long-term debt consisted of the following: March 31, 2015 December 31, 2014 Note payable due December 31, 2017, as extended, plus interest at 6.5% per annum (a) $ 3,117,538 $ 3,117,538 Note payable due October 1, 2017, plus interest at approximately 10% per annum (b) 2,601,786 2,853,571 Note payable due July 1, 2016, plus interest at 8% per annum (c) 1,100,000 1,100,000 Note payable due Jan 1, 2018, plus interest at 8% per annum (d) 1,000,000 - Less: Discounts (496,528 ) (585,611 ) Total 7,322,796 6,485,498 Less: Current maturities (552,133 ) (650,810 ) Total long-term debt $ 6,770,663 $ 5,834,688 (a) In December 2013, $2 million of the original $5,000,000 Promissory note was converted to 3,333,334 shares of common stock (at $0.60/share) with 1,666,667 warrants exercisable at $1/share through December 31, 2018. The warrant was valued using the Black Scholes Option Pricing model and the Company recorded additional interest related to the conversion of debt and grant of warrants of $1,350,000. In March 2014, the note was extended to December 31, 2015 without any further considerations. On October 1, 2014, the note was extended to December 31, 2017 with the new interest rate at 6.5%. Additionally, 350,000 shares of common stock was granted as consideration for the extension valued at $140,000. (b) In October 2014, the Company entered into a term loan for $3,000,000. The term loan was priced at 8% over 30-day LIBOR (with a minimum floor of 2%) with a term of 36 months. The term loan, as amended, is payable over three years, $83,928.57/month from January 1, 2015 through and including December 1, 2015, and $104,910.71/month from January 1, 2016 through maturity. The Company also issued 250,000 warrants, exercisable at $0.60/share for five years. The Company calculated the fair value of the warrant as $119,991, based on a Black-Scholes Option Pricing Model using the market price of the Company's stock on the date of grant of $0.48, per share; volatility of 355%; a risk-free interest rate of 1.64%; a term of five years and zero dividend and has allocated the value of the warrant over the term note. The allocated value of the warrant of $115,000 has been recorded as a discount on the term note payable and will be amortized over three years as interest expense. (c) In December 2014, the Company entered into a securities purchase agreement for a senior debenture in the amount of $1,100,000 at 8%. Interest is payable on October 1, 2015 with principal payments of 25% on 1/1/2016, 25% on 4/1/2016 and the remaining 50% on 7/1/2016. The Company issued 2,053,333 warrants priced at $0.60/share. The Company is obligated to issue additional 2,053,333 warrants priced at $0.60/share in the event of a default. The Company calculated the fair value of the warrant as $841,771, based on a Black-Scholes Option Pricing Model using the market price of the Company's stock on the date of grant of $0.41, per share; volatility of 349%; a risk-free interest rate of 1.64%; a term of five years and zero dividend and has allocated the value of the warrant over the note payable. The allocated value of the warrant of $477,000 has been recorded as a discount on the note payable and will be amortized over eighteen months as interest expense. (d) In January 2015, the Company issued a seller note for $1,000,000 in connection with the Brainchild acquisition at an interest rate of 8% per annum, payable over 36 months beginning the third quarter of 2016.

NOTE 11 - STOCKHOLDERS' EQUITY

NOTE 11 - STOCKHOLDERS' EQUITY	3 Months Ended
	Mar. 31, 2015
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 11 – STOCKHOLDERS' EQUITY Preferred Stock The Company's board of directors may designate preferred stock with preferences, participations, rights, qualifications, limitations, restrictions, etc., as required. No preferred shares are presently designated. In January 2015, the Company agreed to issue 50,000 shares of its common stock for services related to investor relations valued at $24,500. In March 2015, the Company agreed to issue 50,000 shares of its common stock for services to a Board member for consulting services valued at $28,000. In January 2015, the Company issued a warrant to purchase 50,000 of its common stock to one of its Directors valued at $25,823 using the Black-Scholes Option Pricing Model.

NOTE 12 - COMMITMENTS AND CONTI

NOTE 12 - COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	NOTE 12 – COMMITMENTS AND CONTINGENCIES Leases: In September 2012, the Company entered into a five year lease agreement for its Cranbury, New Jersey facility, which expires on September 8, 2016. In June 2013, the Company entered into a five year lease agreement for its Southfield, Michigan facility, which expires on October 31, 2018. In February 2013 the Company took over the lease agreement of its Irvine, California facility, which expires on April 12, 2015. In July 2014, the Company entered into a three year sub-lease agreement for its Alpharetta, Georgia facility, which expires on September 8, 2017. In December 2014, the Company entered into a one year lease agreement for its El Segundo, California facility, which expires on December 31, 2015. The Company also added certain facilities as a month to month basis. In December 2014, the Company entered into a four year sub-lease agreement for its Irvine, California facility, which expires on April 30, 2019. Effective February 1, 2015, the Company entered into a business lease agreement for computer hardware equipment with monthly payments of $13,926 for a term of three years with a $1.00 end-of­term purchase option. In accordance with FASB ASC 840, Leases, the Company has recorded this capital lease asset and capital lease obligation initially at an amount equal to the present value at the beginning of the lease term of minimum lease payments. The following is a schedule of future minimum lease payments as of March 31, 2015. Year ending March 31, 2016 $ 167,114 2017 $ 167,114 2018 $ 125,335 Total minimum lease payments $ 459,563 Less: amount representing interest $ (36,049 ) Present value of net minimum lease payments, presented as current and non-current obligations under capital leases of $146,049 and $277,465, respectively. $ 423,514 Rent Expense for the three months ended March 31, 2015 and 2014 were $78,544 and $65,875, respectively. Legal: On May 13, 2014, a claim was filed against the Company in the Superior Court of California, County of Santa Clara arising from a collections dispute related to vendors of an acquisition target of the Company. All Plaintiffs were vendors of the target and are seeking recovery of approximately $222,000. The Company is vigorously defending their position and it is expected that the court case will remain stayed until the earliest being fall 2015. In response to the claim, as of December 31, 2014 the Company has recorded an accrual in the event of legal settlement in the amount of $123,000. In the normal course of business, the Company may become subject to claims or assessments. Such matters are subject to many uncertainties, and outcomes, which are not readily predictable with assurance. Investor relations consulting Agreement: On January 14, 2015 Company entered into an Investor Relations Consulting Agreement (Agreement) with an investor relations firm to provide consulting services regarding markets and exchanges, competitors, business acquisitions and other aspects of or concerning the Company’s business. The Agreement is for the term of twelve months in exchange for 50,000 shares of the Company’s restricted stock, valued at $24,500.

NOTE 13 - FOREIGN OPERATIONS

NOTE 13 - FOREIGN OPERATIONS	3 Months Ended
	Mar. 31, 2015
Disclosure Text Block Supplement [Abstract]
Commitments Disclosure [Text Block]	NOTE 13 – FOREIGN OPERATIONS The Company’s headquarters and operations are located in the United States. However, the Company does have a key supplier and subcontractor located in India. The Company has no ownership, directly or indirectly, in the key supplier and subcontractor. The India based supplier billed the Company $2,070,000 and $1,354,000 for the quarters ended March 31, 2015 and 2014, respectively. For the India based supplier the Company owed $670,000 and $490,000 as of March 31, 2015 and 2014, respectively. The Company has entered into a long term master services agreement with its Indian vendor that ends on December 31, 2020 with customary options for termination with a 30 day notice. The Indian vendor provides captive services to the Company and is paid on a cost plus basis. The Company paid certain amounts to the Indian vendor for providing different classes of services summarized as follows: Three Months Ending Three Months Ending Description of Cost March 31, 2015 March 31, 2014 Client delivery and support $ 874,540 $ 463,079 Platform development 585,000 360,000 Sales support 44,790 38,102 Back office support 461,960 398,503 Research & Development 103,710 94,316 $ 2,070,000 $ 1,354,000

NOTE 14 - SUBSEQUENT EVENTS

NOTE 14 - SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2015
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE 14 – SUBSEQUENT EVENTS In April 2015, the Company issued a short term note for $200,000 at 12% per annum interest rate that matures on October 17, 2015.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	3 Months Ended
	Mar. 31, 2015
Accounting Policies [Abstract]
Reclassification, Policy [Policy Text Block]	Reclassifications Certain amounts for the prior period have been revised or reclassified to conform to 2015 presentation.
Use of Estimates, Policy [Policy Text Block]	Estimates The preparation of the Company’s consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (‘U.S. GAAP”) requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Significant estimates include the allowance for uncollectible accounts receivable, depreciation and amortization, intangible assets, including customer lists and technology stacks, capitalization, fair value and useful lives, accruals, contingencies, impairment and valuation of stock warrants and options. These estimates may be adjusted as more current information becomes available, and any adjustment could have a significant impact on recorded amounts. Accordingly, actual results could defer from those estimates.
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments The Company considers the carrying amounts of financial instruments, including cash, accounts receivable, accounts payable, accrued expenses and notes payable to approximate their fair values because of their relatively short maturities.
Trade and Other Accounts Receivable, Policy [Policy Text Block]	Accounts and Unbilled Receivables Accounts and unbilled receivables consist of amounts due from customers which are presented net of the allowance for doubtful accounts at the amount the Company expects to collect. The Company records a provision for doubtful receivables, if necessary, to allow for any amounts which may be unrecoverable, which is based upon an analysis of the Company’s prior collection experience, customer creditworthiness, past transaction history with the customers, current economic trends, and changes in customer repayment terms. Unbilled receivables are established when revenue is deemed to be recognized based on the Company's revenue recognition policy, but due to contractual restraints over the timing of invoicing, the Company does not have the right to invoice the customer by the balance sheet date.
Inventory, Policy [Policy Text Block]	Inventory Inventory consists primarily of manufactured and preassembled units ready for distribution. Inventory is stated at the lower of cost (first-in, first-out) or market. In evaluating whether inventory is stated lower of cost or market, management considers such factors as the amount of inventory on hand and the distribution channel, the estimated time to sell such inventory, and the current market conditions. Adjustments to reduce inventory to its net realizable value are charged to cost of goods sold.
Vendors and Contractors Policy [Policy Text Block]	Vendors and Contractors The Company outsources portions of its work to third party service providers. These providers can be captive suppliers that undertake software development, research & development and custom platform development. Some vendors may provide specific consultants or resources (often called Corp to Corp) or independent contractors (often designated as 1099) to satisfy agreed upon deliverables to its clients.
Property, Plant and Equipment, Policy [Policy Text Block]	Equipment Equipment is recorded at cost and depreciated for financial statement purpose using the straight line method over estimated useful lives of five to fifteen years. Maintenance and repairs are charged to operating expenses as they are incurred. Improvements and betterments, which extend the lives of the assets, are capitalized. The cost and accumulated depreciation of assets retired or otherwise disposed of are removed from the appropriate amounts and any profit or loss on the sale or disposition of each assets is credited or charged to income.
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	Intangible Assets Intangible assets, consisting of customer lists and technology stacks, are recorded at fair value and amortized on the straight-line method over the estimated useful lives of the related assets. The carrying value of intangible assets are reviewed for impairment by management of the Company at least annually or upon the occurrence of an event which may indicate that the carrying amount may be greater than its fair value. Management of the Company has decided to perform its impairment testing on a quarterly basis starting in fiscal year 2015. If impaired, the Company will write-down such impairment. In addition, the useful life of the intangible assets will be evaluated by management at least annually or upon the occurrence of an event which may indicate that the useful life may have changed. Customer lists are valued based on management’s forecast of expected future net cash flows, with revenues based on projected revenues from customers acquired and are being amortized over five years. Technology stacks are valued based on management’s forecast of expected future net cash flows, with revenues based on projected sales of these technologies and are amortized over five to seven years.
Research, Development, and Computer Software, Policy [Policy Text Block]	Software Development Costs Costs that are related to the conceptual formulation and design of licensed software programs are expensed as incurred to research, development engineering and other administrative support expenses; costs that are incurred to produce the finished product after technological feasibility has been established and after all research and development activities for any other component of the product or process have been completed are capitalized as software development costs. Capitalized amounts will be amortized on a straight-line basis over periods ranging up to five years which will be recorded in amortization expense starting in year 2016 commencing when the platforms first become offered for sale. The Company performs periodic reviews to ensure that unamortized software development costs remain recoverable from future revenue. Cost to support or service licensed program are charged to cost of revenue as incurred.
Prepaid Expenses Policy [Policy Text Block]	Pre-paid Expenses The Company incurs certain costs that are deemed as prepaid expenses. The fees that are paid to the Department of Homeland Security for processing H1 visa fees for its international employees are amortized over 36 months, typically the life of the visa. One third of these pre-paid expenses are included in other current assets and two thirds in other assets.
Deferred Charges, Policy [Policy Text Block]	Deferred Financing Costs Financing costs incurred in connection with the Company’s notes payable and revolving credit facilities are capitalized and amortized into expense using the straight-line method over the life of the respective facility .
Revenue Recognition, Services, Licensing Fees [Policy Text Block]	Deferred Licensing and Royalty Fees The Company licenses software, platforms and/or content on a needed basis and enters into market driven licensing and royalty fee arrangements. If no consumption or usage of such licenses happen during the reporting period, the Company has no obligation for any minimum fees or royalties and no accruals are posted. The deferred licensing fee is being amortized over five years .
Lease, Policy [Policy Text Block]	Leases The Company has operating lease agreements for its offices some of which contain provisions for future rent increases or periods in which rent payments are abated. Operating leases which provide for lease payments that vary materially from the straight-line basis are adjusted for financial accounting purposes to reflect rental income or expense on the straight-line basis in accordance with the authoritative guidance issued by the Financial Accounting Standards Board (“FASB”). No such material difference existed as of March 31, 2015 .
Capital Lease, Policy [Text Block]	Capitalized LeaseCapital leases are measured and recorded at present value as an asset and obligation. The asset is depreciated on a straight line over its estimated useful life and the obligation is paid using an effective interest rate.
Fair Value Measurement, Policy [Policy Text Block]	Financial Instruments The Company does not use derivative instruments to hedge exposures to cash flow, market or foreign currency risks. The Company reviews the terms of convertible debt and equity instruments it issues to determine whether there are embedded derivative instruments, including the embedded conversion option, that are required to be bifurcated and accounted for separately as a derivative financial instrument. In connection with the sale of convertible debt and equity instruments, the Company may issue freestanding warrants that may, depending on their terms, be accounted for as derivative instrument liabilities, rather than as equity. Bifurcated embedded derivatives are initially recorded at fair value and are then revalued at each reporting date with changes in the fair value reported as non-operating income or expense. When the convertible debt or equity instruments contain embedded derivative instruments that are to be bifurcated and accounted for as liabilities, the total proceeds allocated to the convertible host instruments are first allocated to the fair value of all the bifurcated derivative instruments. The remaining proceeds, if any, are then allocated to the convertible instruments themselves, usually resulting in those instruments being recorded at a discount from their face amount. The discount from the face value of the convertible debt, together with the stated interest on the instrument, is amortized over the life of the instrument through periodic charges to interest expense, using the effective interest method.
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition Revenue is recognized when there is persuasive evidence of an arrangement, the fee is fixed and determinable, performance of service has occurred and collection is reasonably assured. Revenue is recognized in the period the services are provided on which service ranges from approximately 2 months to over 1 year. For time & material engagements, the Company recognizes revenues when the client signs and approves the time sheet of a consultant(s) assigned to the engagement. For projects, the Company recognizes the revenues when the client acknowledges or accepts the delivery of the defined deliverables. For managed services engagements, the Company bills the contracted amount per billing period with no further acknowledgement from the client since such contracts have service level agreements and any service deficiencies are addressed within the normal course of engagement. The hosting revenues are recognized in the beginning of the period and are amortized over the term of the engagement since the client has no recourse and such fees are non-refundable. Platform revenues are recognized at the end of the period using the starting and ending average of the billing period and is generated by the platform with no further statement of work or purchase orders or approvals.
Income Tax, Policy [Policy Text Block]	Income Taxes Deferred income taxes have been provided for temporary differences between financial statement and income tax reporting under the liability method, using expected tax rates and laws that are expected to be in effect when the differences are expected to reverse. A valuation allowance is provided when realization is not considered more likely than not. The Company’s policy is to classify income tax assessments, if any, for interest expense and for penalties in general and administrative expenses. The Company’s income tax returns for the years 2012, 2013 and 2014 are subject to examination by the IRS and corresponding states. As of March 31, 2015, management has evaluated and concluded that there are no significant uncertain tax positions requiring recognition in the Company’s condensed consolidated financial statements.
Earnings Per Share, Policy [Policy Text Block]	Income (Loss) per Common Share Basic income (loss) per share is calculated using the weighted-average number of common shares outstanding. Diluted income per share includes potentially dilutive securities such as outstanding options and warrants outstanding during each period. For the three months ended March 31, 2015 there were 4,898,508 potentially dilutive securities that were included in the calculation of weighted-average common shares outstanding. For the three months ended March 31, 2014, there were 13,285,427 potentially dilutive securities that were not included in the calculation of weighted-average common shares outstanding since they would be anti-dilutive.
Derivatives, Policy [Policy Text Block]	Derivatives We account for derivatives pursuant to ASC 815, Accounting for Derivative Instruments and Hedging Activities
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Share based compensation The Company recognizes compensation expense for all share-based payment awards made to employees, directors and others based on the estimated fair values on the date of the grant. Common stock equivalents are valued using the Black-Scholes model using the market price of our common stock on the date of valuation, an expected dividend yield of zero, the remaining period or maturity date of the common stock equivalent and the expected volatility of our common stock. The Company determines the fair value of the share-based compensation awards granted as either the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. If the fair value of the equity instruments issued is used, it is measured using the stock price and other measurement assumptions as of the earlier of either the date at which a commitment for performance to earn the equity instrument is reached or the date the performance is complete. The Company recognizes compensation expense for stock awards with service conditions on a straight-line basis over the requisite service period, which is included in operations.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentrations of Credit Risk The Company maintains cash at various financial institutions, which at times, may be in excess of insured limits. The Company has not experienced any losses to date as a result of this policy and, in assessing its risk, the Companies’ policy is to maintain cash only with reputable financial institutions. The Company currently banks at two national institutions with one being the primary and the other for petty cash purposes. The Company does not maintain large balances in its lockbox account due to the daily automatic sweeping arrangement with its lenders that credits its debts on a daily basis. As of March 31, 2015 no operating accounts had cash value that exceeded the FDIC insurance limit of $250,000. The Company’s largest customer represented 17.8% and 12% of consolidated revenues and 17.6% and 10.5% of accounts receivable as of and for the three months ended March 31, 2015 and 2014, respectively. The Company had two customers that represented 17.6% and 13% of the total accounts receivable as of March 31, 2015, while one customer had 10.5% of the total accounts receivable as of March 31, 2015. The Company’s largest vendor represented 26% and 26.4% of total vendor payments for the quarters ended March 31, 2015 and 2014, respectively.
Advertising Costs, Policy [Policy Text Block]	Advertising costs Advertising costs are expensed as incurred. Total advertising was $3,688 and $5,462 for the three months ended March 31, 2014 and 2015, respectively.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements In May 2014, the FASB issued guidance creating Accounting Standards Codification ("ASC") Section 606, "Revenue from Contracts with Customers". The new section will replace Section 605, "Revenue Recognition" and creates modifications to various other revenue accounting standards for specialized transactions and industries. The section is intended to conform revenue accounting principles with a concurrently issued International financial Reporting Standards with previously differing treatment between United States practice and those of much of the rest of the world, as well as, to enhance disclosures related to disaggregated revenue information The updated guidance is effective for annual reporting periods beginning on or after December 15, 2016, and interim periods within those annual periods. The Company will adopt the new provisions of this accounting standard at the beginning of fiscal year 2017, given that early adoption is not an option. The Company will further study the implications of this statement in order to evaluate the expected impact on its financial statements. In August 2014, the FASB issued ASU No. 2014-15 "Presentation of Financial Statements-Going Concern." The provisions of ASU No.2014-15 require management to assess an entity’s liability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. audit standards. Specifically, the amendments (1) provide a definition of the term substantial doubt, (2) require evaluation of every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management’s plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management’s plans, (5) require an express statement and other disclosures when substantial doubt in not alleviated, and (6) require an assessment for a period of one year after the date that the financial statements are issued (or available to be issued). The amendments in this ASU are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. The Company is currently assessing the impact of ASU No. 2014-15 on the Company’s consolidated financial statements. Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying consolidated financial statements.

NOTE 4 - ACQUISITIONS (Tables)

NOTE 4 - ACQUISITIONS (Tables)	3 Months Ended
	Mar. 31, 2015
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The following table summarizes the allocation of the purchase price of the acquisition over the estimated fair values of the assets acquired and liabilities assumed. Cash $ 500,000 Subordinated debt 1,000,000 Common stock, 250,000 shares (at $0.57, per share) 142,500 Contingent earn-out payments 400,000 Total consideration $ 2,042,500 Recognized amounts of identifiable assets acquired and liabilities assumed: Cash $ 31,164 Customer lists/Technology intangibles, net 649,265 Inventory 90,442 Deposits 2,000 Accounts receivable 121,715 Fixed assets 12,045 Accounts payable and accrued liabilities (151,774 ) Long-term debt (199,438 ) Sub-Total 555,419 Excess of purchase price allocated to intangible assets 1,487,081 Total $ 2,042,500
Business Acquisition, Pro Forma Information [Table Text Block]	The following unaudited proforma summary presents consolidated information of the Company as if this business combination occurred on January 1, 2014 and includes the amortization of acquired intangibles. 2014 Gross Sales: $ 50,482,572 Net Loss: $ (2,119,398 )

NOTE 5 - INTANGIBLE ASSETS OF23

NOTE 5 - INTANGIBLE ASSETS OF CUSTOMER LISTS AND TECHNOLOGY STACKS (Tables)	3 Months Ended
	Mar. 31, 2015
Disclosure Text Block [Abstract]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	As of March 31, 2015 and December 31, 2014, intangible assets consisted of the following: March 31, 2015 December 31, 2014 Gross Accumulated amortization Balance Gross Accumulated amortization Balance Customer list Consulting $ 7,131,196 (7,131,196 ) - $ 7,131,196 $ (6,831,295 ) $ 299,900 Solutions 8,500,000 (8,109,747 ) 390,253 8,500,000 (8,003,313 ) 496,688 Cloud 7,650,000 (4,581,325 ) 3,068,675 7,650,000 (4,310,560 ) 3,339,440 Media 1,639,750 (865,610 ) 774,140 1,639,750 (797,808 ) 841,942 24,920,946 (20,687,878 ) 4,233,068 24,920,946 (19,942,976 ) 4,977,970 Technology stack Solutions $ 5,775,000 (3,858,370 ) 1,916,630 $ 5,775,000 $ (3,614,665 ) $ 2,160,335 Cloud 850,000 (263,094 ) 586,906 850,000 (232,737 ) 617,263 Media 5,642,171 (1,119,509 ) 4,522,662 5,642,171 (918,002 ) 4,724,169 Education 2,934,933 (1,070,592 ) 1,864,341 - - - 15,202,104 (6,311,565 ) 8,890,539 12,267,171 (4,765,404 ) 7,501,767 Total $ 40,123,050 (26,999,443 ) 13,123,607 $ 37,188,117 $ (24,708,380 ) $ 12,479,737
Finite-lived Intangible Assets Amortization Expense [Table Text Block]	For the three months ending March 31, 2015, the change in intangible assets was as follows: Balance, January 1, $ 12,479,737 Additions 1,937,800 Impairment of assets - Amortization (1,293,930 ) Balance, March 31, $ 13,123,607

NOTE 6 - SOFTWARE DEVELOPMENT24

NOTE 6 - SOFTWARE DEVELOPMENT COSTS (Tables)	3 Months Ended
	Mar. 31, 2015
Disclosure Text Block Supplement [Abstract]
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	The Company specifically recognizes capitalized software costs by its product platforms as follows: Description of Cost March 31, 2015 December 31, 2014 Platforms: QHIX $ 3,535,586 $ 3,121,313 QBIX 1,477,272 1,427,485 QBLITZ 1,551,508 597,249 QEDX 369,838 $ 6,934,204 $ 5,146,047

NOTE 7 - INVENTORY (Tables)

NOTE 7 - INVENTORY (Tables)	3 Months Ended
	Mar. 31, 2015
Inventory Disclosure [Abstract]
Schedule of Inventory, Current [Table Text Block]	Inventory consists of the following: Description March 31, 2015 Hardware Assessment Devices $ 56,869 Display Devices 9,954 Accessories – Power adaptors & Cables 36,310 $ 103,133

NOTE 8 - PROPERTY & EQUIPMENT (

NOTE 8 - PROPERTY & EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Property and equipment consists of the following: Description of Cost March 31, 2015 December 31, 2014 Furniture & fixtures $ 10,294 $ 5,000 Computing equipment 516,912 44,431 Total 527,206 49,431 Less: Accumulated depreciation (40,829 ) (13,500 ) Balance $ 486,377 $ 35,931

NOTE 10 - LONG-TERM DEBT (Table

NOTE 10 - LONG-TERM DEBT (Tables)	3 Months Ended
	Mar. 31, 2015
Disclosure Text Block [Abstract]
Schedule of Long-term Debt Instruments [Table Text Block]	Long-term debt consisted of the following: March 31, 2015 December 31, 2014 Note payable due December 31, 2017, as extended, plus interest at 6.5% per annum (a) $ 3,117,538 $ 3,117,538 Note payable due October 1, 2017, plus interest at approximately 10% per annum (b) 2,601,786 2,853,571 Note payable due July 1, 2016, plus interest at 8% per annum (c) 1,100,000 1,100,000 Note payable due Jan 1, 2018, plus interest at 8% per annum (d) 1,000,000 - Less: Discounts (496,528 ) (585,611 ) Total 7,322,796 6,485,498 Less: Current maturities (552,133 ) (650,810 ) Total long-term debt $ 6,770,663 $ 5,834,688 (a) In December 2013, $2 million of the original $5,000,000 Promissory note was converted to 3,333,334 shares of common stock (at $0.60/share) with 1,666,667 warrants exercisable at $1/share through December 31, 2018. The warrant was valued using the Black Scholes Option Pricing model and the Company recorded additional interest related to the conversion of debt and grant of warrants of $1,350,000. In March 2014, the note was extended to December 31, 2015 without any further considerations. On October 1, 2014, the note was extended to December 31, 2017 with the new interest rate at 6.5%. Additionally, 350,000 shares of common stock was granted as consideration for the extension valued at $140,000. (b) In October 2014, the Company entered into a term loan for $3,000,000. The term loan was priced at 8% over 30-day LIBOR (with a minimum floor of 2%) with a term of 36 months. The term loan, as amended, is payable over three years, $83,928.57/month from January 1, 2015 through and including December 1, 2015, and $104,910.71/month from January 1, 2016 through maturity. The Company also issued 250,000 warrants, exercisable at $0.60/share for five years. The Company calculated the fair value of the warrant as $119,991, based on a Black-Scholes Option Pricing Model using the market price of the Company's stock on the date of grant of $0.48, per share; volatility of 355%; a risk-free interest rate of 1.64%; a term of five years and zero dividend and has allocated the value of the warrant over the term note. The allocated value of the warrant of $115,000 has been recorded as a discount on the term note payable and will be amortized over three years as interest expense. (c) In December 2014, the Company entered into a securities purchase agreement for a senior debenture in the amount of $1,100,000 at 8%. Interest is payable on October 1, 2015 with principal payments of 25% on 1/1/2016, 25% on 4/1/2016 and the remaining 50% on 7/1/2016. The Company issued 2,053,333 warrants priced at $0.60/share. The Company is obligated to issue additional 2,053,333 warrants priced at $0.60/share in the event of a default. The Company calculated the fair value of the warrant as $841,771, based on a Black-Scholes Option Pricing Model using the market price of the Company's stock on the date of grant of $0.41, per share; volatility of 349%; a risk-free interest rate of 1.64%; a term of five years and zero dividend and has allocated the value of the warrant over the note payable. The allocated value of the warrant of $477,000 has been recorded as a discount on the note payable and will be amortized over eighteen months as interest expense. (d) In January 2015, the Company issued a seller note for $1,000,000 in connection with the Brainchild acquisition at an interest rate of 8% per annum, payable over 36 months beginning the third quarter of 2016.

NOTE 12 - COMMITMENTS AND CON28

NOTE 12 - COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	Mar. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	The following is a schedule of future minimum lease payments as of March 31, 2015. Year ending March 31, 2016 $ 167,114 2017 $ 167,114 2018 $ 125,335 Total minimum lease payments $ 459,563 Less: amount representing interest $ (36,049 ) Present value of net minimum lease payments, presented as current and non-current obligations under capital leases of $146,049 and $277,465, respectively. $ 423,514

NOTE 13 - FOREIGN OPERATIONS (T

NOTE 13 - FOREIGN OPERATIONS (Tables)	3 Months Ended
	Mar. 31, 2015
Disclosure Text Block Supplement [Abstract]
Long-term Purchase Commitment [Table Text Block]	The Indian vendor provides captive services to the Company and is paid on a cost plus basis. The Company paid certain amounts to the Indian vendor for providing different classes of services summarized as follows: Three Months Ending Three Months Ending Description of Cost March 31, 2015 March 31, 2014 Client delivery and support $ 874,540 $ 463,079 Platform development 585,000 360,000 Sales support 44,790 38,102 Back office support 461,960 398,503 Research & Development 103,710 94,316 $ 2,070,000 $ 1,354,000

NOTE 3 - SUMMARY OF SIGNIFICA30

NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Prepaid Expenses, Amortization Period	36 months
Research and Development Arrangement, Contract to Perform for Others, Description and Terms	If no consumption or usage of such licenses happen during the reporting period, the Company has no obligation for any minimum fees or royalties and no accruals are posted.
Deferred Charges, Amortization Period	5 years
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in Shares)	4,898,508	13,285,427
Cash, FDIC Insured Amount (in Dollars)	$ 250,000
Advertising Expense (in Dollars)	$ 3,688	$ 5,462
Cost of Goods, Total [Member] | Supplier Concentration Risk [Member]
NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage	26.00%	26.40%
Largest Customer [Member] | Sales Revenue, Net [Member] | Customer Concentration Risk [Member]
NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage	17.80%	12.00%
Largest Customer [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage		10.50%
Largest Customer [Member] | Accounts Receivable [Member] | Credit Concentration Risk [Member]
NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage	17.60%	10.50%
Customer A [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage	17.60%
Customer B [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage	13.00%
Customer Lists [Member]
NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life	5 years
Computer Software, Intangible Asset [Member]
NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life	5 years
Minimum [Member]
NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Minimum [Member] | Intellectual Property [Member]
NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life	5 years
Maximum [Member]
NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life	15 years
Maximum [Member] | Intellectual Property [Member]
NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life	7 years

NOTE 4 - ACQUISITIONS (Details)

NOTE 4 - ACQUISITIONS (Details) - USD ($)	Jan. 23, 2015	Jan. 01, 2015	Mar. 31, 2015	Mar. 31, 2014
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Repayments of Long-term Debt			$ 162,702	$ 9,056
Brainchild Corporation [Member]
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired		100.00%
Payments to Acquire Businesses, Gross		$ 500,000
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in Shares)		250,000
Business Acquisition, Buy Back Period		36 months
Business Acquisition, Common Stock Buy Back, Guanteed Valuation (in Dollars per share)		$ 2
Business Combination, Consideration Transferred, Liabilities Incurred		$ 1,000,000
Debt Instrument, Term		36 months
Debt Instrument, Interest Rate, Stated Percentage		8.00%
Business Combination, Contingent Consideration Arrangements, Description		Agreement calls for a performance based earn-out of up to $400,000, as defined, to be paid on a semi-annual basis on January 1 and July 1 each year based on actual cash received from the sale of units during the period. The Seller has the option to receive any or all of the earn-out payment in common stock of the Company priced at a five trading day average price, as defined.
Repayments of Long-term Debt	$ 199,438

NOTE 4 - ACQUISITIONS (Detail32

NOTE 4 - ACQUISITIONS (Details) - Schedule of Purchase Price Allocation - Jan. 01, 2015 - Brainchild Corporation [Member] - USD ($)	Total
NOTE 4 - ACQUISITIONS (Details) - Schedule of Purchase Price Allocation [Line Items]
Cash	$ 500,000
Subordinated debt	1,000,000
Common stock, 250,000 shares (at $0.57, per share)	142,500
Contingent earn-out payments	400,000
Total consideration	2,042,500
Recognized amounts of identifiable assets acquired and liabilities assumed:
Cash	31,164
Customer lists/Technology intangibles, net	649,265
Inventory	90,442
Deposits	2,000
Accounts receivable	121,715
Fixed assets	12,045
Accounts payable and accrued liabilities	(151,774)
Long-term debt	(199,438)
Sub-Total	555,419
Excess of purchase price allocated to intangible assets	1,487,081
Total	$ 2,042,500

NOTE 4 - ACQUISITIONS (Detail33

NOTE 4 - ACQUISITIONS (Details) - Schedule of Purchase Price Allocation (Parentheticals) - Jan. 01, 2015 - Brainchild Corporation [Member] - $ / shares	Total
NOTE 4 - ACQUISITIONS (Details) - Schedule of Purchase Price Allocation (Parentheticals) [Line Items]
Common stock, shares	250,000
Common stock, per share	$ 0.57

NOTE 4 - ACQUISITIONS (Detail34

NOTE 4 - ACQUISITIONS (Details) - Schedule of Business Acquisition, Pro Forma Information - Brainchild Corporation [Member]	12 Months Ended
	Dec. 31, 2014USD ($)
NOTE 4 - ACQUISITIONS (Details) - Schedule of Business Acquisition, Pro Forma Information [Line Items]
Gross Sales:	$ 50,482,572
Net Loss:	$ (2,119,398)

NOTE 5 - INTANGIBLE ASSETS OF35

NOTE 5 - INTANGIBLE ASSETS OF CUSTOMER LISTS AND TECHNOLOGY STACKS (Details) - USD ($)	May. 01, 2014	Mar. 31, 2015	Mar. 31, 2014
NOTE 5 - INTANGIBLE ASSETS OF CUSTOMER LISTS AND TECHNOLOGY STACKS (Details) [Line Items]
Amortization of Intangible Assets		$ 1,293,930	$ 1,323,293
Technology-Based Intangible Assets [Member]
NOTE 5 - INTANGIBLE ASSETS OF CUSTOMER LISTS AND TECHNOLOGY STACKS (Details) [Line Items]
Stock Issued During Period, Shares, Purchase of Assets (in Shares)	4,444,445
Shares Issued, Price Per Share (in Dollars per share)	$ 0.45
Stock Issued During Period, Value, Purchase of Assets	$ 2,000,000
Class of Warrant or Rights, Granted (in Shares)	2,000,000
Warrant Term	3 years
Warrants, Fair Value of Warrnts, Granted	$ 977,171
Other Commitment	$ 50,000,000
Sales Contract, Term	5 years
Technology-Based Intangible Assets [Member] | Minimum [Member]
NOTE 5 - INTANGIBLE ASSETS OF CUSTOMER LISTS AND TECHNOLOGY STACKS (Details) [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)	$ 0.50
Technology-Based Intangible Assets [Member] | Maximum [Member]
NOTE 5 - INTANGIBLE ASSETS OF CUSTOMER LISTS AND TECHNOLOGY STACKS (Details) [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)	$ 0.10

NOTE 5 - INTANGIBLE ASSETS OF36

NOTE 5 - INTANGIBLE ASSETS OF CUSTOMER LISTS AND TECHNOLOGY STACKS (Details) - Schedule of Finite-Lived Intangible Assets - USD ($)	Mar. 31, 2015	Dec. 31, 2014
Customer list
Intangible assets, gross	$ 40,123,050	$ 37,188,117
Intangible assets, accumulated amortization	(26,999,443)	(24,708,380)
Intangible assets, net	13,123,607	12,479,737
Customer Lists [Member]
Customer list
Intangible assets, gross	24,920,946	24,920,946
Intangible assets, accumulated amortization	(20,687,878)	(19,942,976)
Intangible assets, net	4,233,068	4,977,970
Customer Lists [Member] | Q4 Consulting [Member]
Customer list
Intangible assets, gross	7,131,196	7,131,196
Intangible assets, accumulated amortization	(7,131,196)	(6,831,295)
Intangible assets, net	0	299,900
Customer Lists [Member] | Q4 Solutions [Member]
Customer list
Intangible assets, gross	8,500,000	8,500,000
Intangible assets, accumulated amortization	(8,109,747)	(8,003,313)
Intangible assets, net	390,253	496,688
Customer Lists [Member] | Q4 Cloud [Member]
Customer list
Intangible assets, gross	7,650,000	7,650,000
Intangible assets, accumulated amortization	(4,581,325)	(4,310,560)
Intangible assets, net	3,068,675	3,339,440
Customer Lists [Member] | Q4 Media [Member]
Customer list
Intangible assets, gross	1,639,750	1,639,750
Intangible assets, accumulated amortization	(865,610)	(797,808)
Intangible assets, net	774,140	841,942
Technology-Based Intangible Assets [Member]
Customer list
Intangible assets, gross	15,202,104	12,267,171
Intangible assets, accumulated amortization	(6,311,565)	(4,765,404)
Intangible assets, net	8,890,539	7,501,767
Technology-Based Intangible Assets [Member] | Q4 Solutions [Member]
Customer list
Intangible assets, gross	5,775,000	5,775,000
Intangible assets, accumulated amortization	(3,858,370)	(3,614,665)
Intangible assets, net	1,916,630	2,160,335
Technology-Based Intangible Assets [Member] | Q4 Cloud [Member]
Customer list
Intangible assets, gross	850,000	850,000
Intangible assets, accumulated amortization	(263,094)	(232,737)
Intangible assets, net	586,906	617,263
Technology-Based Intangible Assets [Member] | Q4 Media [Member]
Customer list
Intangible assets, gross	5,642,171	5,642,171
Intangible assets, accumulated amortization	(1,119,509)	(918,002)
Intangible assets, net	4,522,662	4,724,169
Technology-Based Intangible Assets [Member] | Q4 Education [Member]
Customer list
Intangible assets, gross	2,934,933	0
Intangible assets, accumulated amortization	(1,070,592)	0
Intangible assets, net	$ 1,864,341	$ 0

NOTE 5 - INTANGIBLE ASSETS OF37

NOTE 5 - INTANGIBLE ASSETS OF CUSTOMER LISTS AND TECHNOLOGY STACKS (Details) - Finite-lived Intangible Assets Amortization Expense - USD ($)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Finite-lived Intangible Assets Amortization Expense [Abstract]
Balance, January 1,	$ 12,479,737
Additions	1,937,800
Impairment of assets	0
Amortization	(1,293,930)	$ (1,323,293)
Balance, March 31,	$ 13,123,607

NOTE 6 - SOFTWARE DEVELOPMENT38

NOTE 6 - SOFTWARE DEVELOPMENT COSTS (Details) - Schedule of Capitalized Software Costs - USD ($)	Mar. 31, 2015	Dec. 31, 2014
Platforms:
Capitalized Computer Software, Net	$ 6,934,204	$ 5,146,047
QHIX [Member]
Platforms:
Capitalized Computer Software, Net	3,535,586	3,121,313
QBIX [Member]
Platforms:
Capitalized Computer Software, Net	1,477,272	1,427,485
QBLITZ [Member]
Platforms:
Capitalized Computer Software, Net	1,551,508	597,249
QEDX [Member]
Platforms:
Capitalized Computer Software, Net	$ 369,838	$ 0

NOTE 7 - INVENTORY (Details) -

NOTE 7 - INVENTORY (Details) - Schedule of Inventory, Current - USD ($)	Mar. 31, 2015	Dec. 31, 2014
Inventory [Line Items]
Inventory, Net	$ 103,133	$ 0
Hardware Assessment Devices [Member]
Inventory [Line Items]
Inventory, Net	56,869
Display Devices [Member]
Inventory [Line Items]
Inventory, Net	9,954
Accessories - Power adaptors & Cables [Member]
Inventory [Line Items]
Inventory, Net	$ 36,310

NOTE 8 - PROPERTY & EQUIPMENT40

NOTE 8 - PROPERTY & EQUIPMENT (Details) - USD ($)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Property, Plant and Equipment [Abstract]
Depreciation	$ 27,329	$ 6,000

NOTE 8 - PROPERTY & EQUIPMENT41

NOTE 8 - PROPERTY & EQUIPMENT (Details) - Property, Plant and Equipment - USD ($)	Mar. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Furniture & fixtures	$ 10,294	$ 5,000
Computing equipment	516,912	44,431
Total	527,206	49,431
Less: Accumulated depreciation	(40,829)	(13,500)
Balance	$ 486,377	$ 35,931

NOTE 9 - NOTE PAYABLE - REVOL42

NOTE 9 - NOTE PAYABLE - REVOLVER (Details) - USD ($)	1 Months Ended	3 Months Ended
	Oct. 31, 2014	Mar. 31, 2015	Dec. 31, 2014
NOTE 9 - NOTE PAYABLE - REVOLVER (Details) [Line Items]
Line of Credit, Current		$ 6,402,279	$ 6,750,050
Deferred Cost Amortization Period	3 years
Revolving Credit Facility [Member]
NOTE 9 - NOTE PAYABLE - REVOLVER (Details) [Line Items]
Line of Credit Facility, Expiration Period	36 months
Line of Credit Facility, Maximum Borrowing Capacity	$ 10,000,000
Line of Credit Facility, Interest Rate Description	The ABL was priced at 4.5% over 30-day LIBOR (with a minimum floor of 2%) plus an administrative fee of 0.1% per month on the outstanding balance and 0.084% per month on the unused portion of the revolver.
Debt Instrument, Fee, Percentage	0.10%
Debt Instrument, Unused Borrowing Capacity, Fee, Perdentage	0.084%
Deferred Finance Costs, Gross			600,583
Amortization of Financing Costs		$ 35,346
Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member]
NOTE 9 - NOTE PAYABLE - REVOLVER (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate	4.50%
Note Payable Due October 1, 2017 [Member] | Notes Payable, Other Payables [Member]
NOTE 9 - NOTE PAYABLE - REVOLVER (Details) [Line Items]
Debt Instrument, Face Amount	$ 3,000,000		$ 3,000,000
Note Payable Due October 1, 2017 [Member] | Notes Payable, Other Payables [Member] | London Interbank Offered Rate (LIBOR) [Member]
NOTE 9 - NOTE PAYABLE - REVOLVER (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate	8.00%
Minimum [Member] | Revolving Credit Facility [Member]
NOTE 9 - NOTE PAYABLE - REVOLVER (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate	2.00%
Minimum [Member] | Note Payable Due October 1, 2017 [Member] | Notes Payable, Other Payables [Member]
NOTE 9 - NOTE PAYABLE - REVOLVER (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate	2.00%

NOTE 10 - LONG-TERM DEBT (Detai

NOTE 10 - LONG-TERM DEBT (Details) - USD ($)	Jan. 01, 2015	Oct. 01, 2014	Dec. 01, 2013	Dec. 31, 2014	Oct. 31, 2014	Dec. 31, 2013	Mar. 31, 2015
NOTE 10 - LONG-TERM DEBT (Details) [Line Items]
Debt Instrument, Unamortized Discount (in Dollars)				$ 585,611			$ 496,528
Brainchild Corporation [Member]
NOTE 10 - LONG-TERM DEBT (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	8.00%
Debt Instrument, Term	36 months
Business Combination, Consideration Transferred, Liabilities Incurred (in Dollars)	$ 1,000,000
Debt Instrument, Payment Terms	payable over 36 months beginning the third quarter of 2016.
Note Payable Due December 31, 2017 [Member] | Notes Payable, Other Payables [Member]
NOTE 10 - LONG-TERM DEBT (Details) [Line Items]
Debt Conversion, Original Debt, Amount (in Dollars)						$ 2,000,000
Debt Instrument, Face Amount (in Dollars)						$ 5,000,000
Debt Conversion, Converted Instrument, Shares Issued (in Shares)						3,333,334
Debt Instrument, Convertible, Conversion Price (in Dollars per share)						$ 0.60
Class of Warrant or Rights, Granted (in Shares)						1,666,667
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)						$ 1
Warrants, Expiration Date			Dec. 31, 2018
Warrants, Fair Value of Warrnts, Granted (in Dollars)			$ 1,350,000
Debt Instrument, Maturity Date		Dec. 31, 2017
Debt Instrument, Interest Rate, Stated Percentage		6.50%
Stock Issued During Period, Shares, Other (in Shares)		350,000
Stock Issued During Period, Value, Other (in Dollars)		$ 140,000
Note Payable Due October 1, 2017 [Member] | Notes Payable, Other Payables [Member]
NOTE 10 - LONG-TERM DEBT (Details) [Line Items]
Debt Instrument, Face Amount (in Dollars)				3,000,000	$ 3,000,000
Class of Warrant or Rights, Granted (in Shares)					250,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)					$ 0.60
Warrants, Fair Value of Warrnts, Granted (in Dollars)					$ 119,991
Debt Instrument, Term					36 months
Warrant Term					5 years
Share Price (in Dollars per share)					$ 0.48
Fair Value Assumptions, Expected Volatility Rate					355.00%
Fair Value Assumptions, Risk Free Interest Rate					1.64%
Fair Value Assumptions, Expected Term					5 years
Fair Value Assumptions, Expected Dividend Rate					0.00%
Debt Instrument, Unamortized Discount (in Dollars)					$ 115,000
Debt Instrument, Convertible, Remaining Discount Amortization Period					3 years
Note Payable Due October 1, 2017 [Member] | Notes Payable, Other Payables [Member] | London Interbank Offered Rate (LIBOR) [Member]
NOTE 10 - LONG-TERM DEBT (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate					8.00%
Note Payable Due July 1, 2016 [Member] | Notes Payable, Other Payables [Member]
NOTE 10 - LONG-TERM DEBT (Details) [Line Items]
Debt Instrument, Face Amount (in Dollars)				$ 1,100,000
Class of Warrant or Rights, Granted (in Shares)				2,053,333
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)				$ 0.60
Warrants, Fair Value of Warrnts, Granted (in Dollars)				$ 841,771
Debt Instrument, Interest Rate, Stated Percentage				8.00%
Share Price (in Dollars per share)				$ 0.41
Fair Value Assumptions, Expected Volatility Rate				349.00%
Fair Value Assumptions, Risk Free Interest Rate				1.64%
Fair Value Assumptions, Expected Term				5 years
Fair Value Assumptions, Expected Dividend Rate				0.00%
Debt Instrument, Unamortized Discount (in Dollars)				$ 477,000
Debt Instrument, Convertible, Remaining Discount Amortization Period				18 months
Debt Instrument, Maturity Date, Description				Interest is payable on October 1, 2015
Debt Instrument, Debt Default, Description of Violation or Event of Default				The Company is obligated to issue additional 2,053,333 warrants priced at $0.60/share in the event of a default.
Debt Amortization, Year 1 [Member] | Note Payable Due October 1, 2017 [Member] | Notes Payable, Other Payables [Member]
NOTE 10 - LONG-TERM DEBT (Details) [Line Items]
Debt Instrument, Periodic Payment (in Dollars)					$ 83,928.57
Debt Instrument, Frequency of Periodic Payment					month
Debt Amortization, Year 1 [Member] | Note Payable Due July 1, 2016 [Member] | Notes Payable, Other Payables [Member]
NOTE 10 - LONG-TERM DEBT (Details) [Line Items]
Debt Instrument, Maturity Date				Jan. 1, 2016
Debt Instrument, Amortization of Debt, Percentage				25.00%
Debt Amortization, Year 2 [Member] | Note Payable Due October 1, 2017 [Member] | Notes Payable, Other Payables [Member]
NOTE 10 - LONG-TERM DEBT (Details) [Line Items]
Debt Instrument, Periodic Payment (in Dollars)					$ 104,910.71
Debt Instrument, Frequency of Periodic Payment					month
Debt Amortization, Year 2 [Member] | Note Payable Due July 1, 2016 [Member] | Notes Payable, Other Payables [Member]
NOTE 10 - LONG-TERM DEBT (Details) [Line Items]
Debt Instrument, Maturity Date				Apr. 1, 2016
Debt Instrument, Amortization of Debt, Percentage				25.00%
Debt Amortization, Year 3 [Member] | Note Payable Due July 1, 2016 [Member] | Notes Payable, Other Payables [Member]
NOTE 10 - LONG-TERM DEBT (Details) [Line Items]
Debt Instrument, Maturity Date				Jul. 1, 2016
Debt Instrument, Amortization of Debt, Percentage				50.00%
Minimum [Member] | Note Payable Due October 1, 2017 [Member] | Notes Payable, Other Payables [Member]
NOTE 10 - LONG-TERM DEBT (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate					2.00%

NOTE 10 - LONG-TERM DEBT (Det44

NOTE 10 - LONG-TERM DEBT (Details) - Schedule of Long-Term Debt - USD ($)		Mar. 31, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Less: Discounts		$ (496,528)	$ (585,611)
Total		7,322,796	6,485,498
Less: Current maturities		(552,133)	(650,810)
Total long-term debt		6,770,663	5,834,688
Note Payable Due December 31, 2017 [Member] | Loans Payable [Member]
Debt Instrument [Line Items]
Long term debt	[1]	3,117,538	3,117,538
Note Payable Due October 1, 2017 [Member] | Loans Payable [Member]
Debt Instrument [Line Items]
Long term debt	[2]	2,601,786	2,853,571
Note Payable Due July 1, 2016 [Member] | Loans Payable [Member]
Debt Instrument [Line Items]
Long term debt	[3]	1,100,000	1,100,000
Note Payable Due January 1, 2018 [Member] | Loans Payable [Member]
Debt Instrument [Line Items]
Long term debt	[4]	$ 1,000,000	$ 0
[1]	In December 2013, $2 million of the original $5,000,000 Promissory note was converted to 3,333,334 shares of common stock (at $0.60/share) with 1,666,667 warrants exercisable at $1/share through December 31, 2018. The warrant was valued using the Black Scholes Option Pricing model and the Company recorded additional interest related to the conversion of debt and grant of warrants of $1,350,000. In March 2014, the note was extended to December 31, 2015 without any further considerations. On October 1, 2014, the note was extended to December 31, 2017 with the new interest rate at 6.5%. Additionally, 350,000 shares of common stock was granted as consideration for the extension valued at $140,000.
[2]	In October 2014, the Company entered into a term loan for $3,000,000. The term loan was priced at 8% over 30-day LIBOR (with a minimum floor of 2%) with a term of 36 months. The term loan, as amended, is payable over three years, $83,928.57/month from January 1, 2015 through and including December 1, 2015, and $104,910.71/month from January 1, 2016 through maturity. The Company also issued 250,000 warrants, exercisable at $0.60/share for five years.The Company calculated the fair value of the warrant as $119,991, based on a Black-Scholes Option Pricing Model using the market price of the Company's stock on the date of grant of $0.48, per share; volatility of 355%; a risk-free interest rate of 1.64%; a term of five years and zero dividend and has allocated the value of the warrant over the term note. The allocated value of the warrant of $115,000 has been recorded as a discount on the term note payable and will be amortized over three years as interest expense.
[3]	In December 2014, the Company entered into a securities purchase agreement for a senior debenture in the amount of $1,100,000 at 8%. Interest is payable on October 1, 2015 with principal payments of 25% on 1/1/2016, 25% on 4/1/2016 and the remaining 50% on 7/1/2016. The Company issued 2,053,333 warrants priced at $0.60/share. The Company is obligated to issue additional 2,053,333 warrants priced at $0.60/share in the event of a default.The Company calculated the fair value of the warrant as $841,771, based on a Black-Scholes Option Pricing Model using the market price of the Company's stock on the date of grant of $0.41, per share; volatility of 349%; a risk-free interest rate of 1.64%; a term of five years and zero dividend and has allocated the value of the warrant over the note payable. The allocated value of the warrant of $477,000 has been recorded as a discount on the note payable and will be amortized over eighteen months as interest expense.
[4]	In January 2015, the Company issued a seller note for $1,000,000 in connection with the Brainchild acquisition at an interest rate of 8% per annum, payable over 36 months beginning the third quarter of 2016.

NOTE 10 - LONG-TERM DEBT (Det45

NOTE 10 - LONG-TERM DEBT (Details) - Schedule of Long-Term Debt (Parentheticals) - Loans Payable [Member]	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Note Payable Due December 31, 2017 [Member]
Debt Instrument [Line Items]
Note payable, due	Dec. 31, 2017	Dec. 31, 2017
Interest at	6.50%	6.50%
Note Payable Due October 1, 2017 [Member]
Debt Instrument [Line Items]
Note payable, due	Oct. 1, 2017	Oct. 1, 2017
Interest at	10.00%	10.00%
Note Payable Due July 1, 2016 [Member]
Debt Instrument [Line Items]
Note payable, due	Jul. 1, 2016	Jul. 1, 2016
Interest at	8.00%	8.00%
Note Payable Due January 1, 2018 [Member]
Debt Instrument [Line Items]
Note payable, due	Jan. 1, 2018	Jan. 1, 2018
Interest at	8.00%	8.00%

NOTE 11 - STOCKHOLDERS' EQUITY

NOTE 11 - STOCKHOLDERS' EQUITY (Details) - USD ($)	1 Months Ended		12 Months Ended
	Mar. 31, 2015	Jan. 31, 2015	Dec. 31, 2013
NOTE 11 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services	50,000	50,000
Stock Issued During Period, Value, Issued for Services	$ 28,000	$ 24,500
Director [Member]
NOTE 11 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Class of Warrant or Rights, Granted			50,000
Warrants, Fair Value of Warrnts, Granted			$ 25,823

NOTE 12 - COMMITMENTS AND CON47

NOTE 12 - COMMITMENTS AND CONTINGENCIES (Details) - USD ($)

Feb. 01, 2015

Jan. 14, 2015

May. 13, 2014

Mar. 31, 2015

Jan. 31, 2015

Dec. 31, 2014

Jul. 31, 2014

Jun. 30, 2013

Feb. 28, 2013

Sep. 30, 2012

Mar. 31, 2015

Mar. 31, 2014

NOTE 12 - COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Operating Leases, Rent Expense

$ 78,544

$ 65,875

Loss Contingency, Damages Sought, Value

$ 222,000

Loss Contingency, Accrual, Current

$ 123,000

Stock Issued During Period, Shares, Issued for Services

50,000

50,000

Stock Issued During Period, Value, Issued for Services

$ 28,000

$ 24,500

Stock Issued for Investor Relations Consulting Agreement [Member]

NOTE 12 - COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Consulting Agreement, Term of Contract

12 years

Stock Issued During Period, Shares, Issued for Services

50,000

Stock Issued During Period, Value, Issued for Services

$ 24,500

Building [Member] | New Jersey Facility [Member]

NOTE 12 - COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Lessee Leasing Arrangements, Operating Leases, Term of Contract

5 years

Lease Expiration Date

Sep. 8, 2016

Building [Member] | Michigan Facility [Member]

NOTE 12 - COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Lessee Leasing Arrangements, Operating Leases, Term of Contract

5 years

Lease Expiration Date

Oct. 31, 2018

Building [Member] | Irvine, California Facility [Member]

NOTE 12 - COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Lessee Leasing Arrangements, Operating Leases, Term of Contract

4 years

Lease Expiration Date

Apr. 30, 2019

Apr. 12, 2015

Building [Member] | Alpharetta, Georgia [Member]

NOTE 12 - COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Lease Expiration Date

Sep. 8, 2017

Lessor Leasing Arrangements, Operating Leases, Term of Contract

3 years

Building [Member] | El Segundo, California Facility [Member]

NOTE 12 - COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Lessee Leasing Arrangements, Operating Leases, Term of Contract

1 year

Lease Expiration Date

Dec. 31, 2015

Computer Equipment [Member]

NOTE 12 - COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Description of Lessee Leasing Arrangements, Capital Leases

Company entered into a business lease agreement for computer hardware equipment with monthly payments of $13,926 for a term of three years with a $1.00 end-of­term purchase option.

Capital Leases, Contingent Rental Payments Due

$ 13,926

Lessee Leasing Arrangements, Capital Leases, Term of Contract

3 years

Capital Lease, End of Term Purchase Option

$ 1

NOTE 12 - COMMITMENTS AND CON48

NOTE 12 - COMMITMENTS AND CONTINGENCIES (Details) - Schedule of Future Minimum Rental Payments for Operating Leases	Mar. 31, 2015USD ($)
Schedule of Future Minimum Rental Payments for Operating Leases [Abstract]
2,016	$ 167,114
2,017	167,114
2,018	125,335
Total minimum lease payments	459,563
Less: amount representing interest	(36,049)
Present value of net minimum lease payments, presented as current and non-current obligations under capital leases of $146,049 and $277,465, respectively.	$ 423,514

NOTE 12 - COMMITMENTS AND CON49

NOTE 12 - COMMITMENTS AND CONTINGENCIES (Details) - Schedule of Future Minimum Rental Payments for Operating Leases (Parentheticals) - USD ($)	Mar. 31, 2015	Dec. 31, 2014
Schedule of Future Minimum Rental Payments for Operating Leases [Abstract]
Present value of net minimum lease payments, current	$ 146,049	$ 0
Present value of net minimum lease payments, non-current	$ 277,465	$ 0

NOTE 13 - FOREIGN OPERATIONS (D

NOTE 13 - FOREIGN OPERATIONS (Details) - USD ($)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Disclosure Text Block Supplement [Abstract]
Payments To Foreign Suppliers	$ 2,070,000	$ 1,354,000
Accounts Payable, Other	$ 670,000	$ 490,000

NOTE 13 - FOREIGN OPERATIONS 51

NOTE 13 - FOREIGN OPERATIONS (Details) - Long-term Purchase Commitment - USD ($)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Long-term Purchase Commitment [Line Items]
Long-term Purchase Commitment, Amount	$ 2,070,000	$ 1,354,000
Client Delivery and Support [Member]
Long-term Purchase Commitment [Line Items]
Long-term Purchase Commitment, Amount	874,540	463,079
Platform Development [Member]
Long-term Purchase Commitment [Line Items]
Long-term Purchase Commitment, Amount	585,000	360,000
Sales Support [Member]
Long-term Purchase Commitment [Line Items]
Long-term Purchase Commitment, Amount	44,790	38,102
Back Office Support [Member]
Long-term Purchase Commitment [Line Items]
Long-term Purchase Commitment, Amount	461,960	398,503
Research and Development Arrangement [Member]
Long-term Purchase Commitment [Line Items]
Long-term Purchase Commitment, Amount	$ 103,710	$ 94,316

NOTE 14 - SUBSEQUENT EVENTS (De

NOTE 14 - SUBSEQUENT EVENTS (Details) - Apr. 30, 2015 - Subsequent Event [Member] - USD ($)	Total
NOTE 14 - SUBSEQUENT EVENTS (Details) [Line Items]
Debt Instrument, Face Amount	$ 200,000
Debt Instrument, Interest Rate, Stated Percentage	12.00%
Debt Instrument, Maturity Date	Oct. 17, 2015