The effects of temporary differences that gave rise to deferred tax assets are as follows:
December 31, | ||||
2013 | 2012 | |||
Net operating loss carry-forward | 2,577,528 | 2,456,845 | ||
Valuation allowance | (2,577,528) | (2,456,845) | ||
Deferred income tax asset | $ | - | $ | - |