body {
  margin:0;
  border:0;
  padding:0;
  height:100%;
  max-height:100%;
  background-color:#FFFFCC;
  font-family:Tahoma, sans-serif;
  font-size:10pt;
  color:#792020;
  overflow:hidden;
}

#header {
  position:absolute; 
  top:0; 
  left:0; 
  width:100%; 
  height:150px; 
  overflow:auto; 
  font-size:10pt;
  color:#792020;
  background:#FFFFCC;
}

#footer {
  position:absolute; 
  bottom:0; 
  left:0;
  width:100%; 
  height:25px; 
  overflow:auto; 
  text-align:right; 
  background:#792020;
}

#contents {
  position:fixed; 
  top:210px;
  left:0;
  bottom:25px; 
  right:0;
  text-align:center;
  overflow:auto; 
  background-color:#FFFFCC;
}

/* for internet explorer */

* html body {
  padding:150px 0 55px 0; 
}

* html #contents {
  height:100%; 
  width:100%; 
}

#but {
  color:#792020;
}

a {
  text-decoration:none
}
table {
  font-family:Tahoma, sans-serif;
  font-size:10pt;
}

.right {
  float:right
}

p.td {
  line-height:14px;
  font-family:Tahoma;
  font-weight:bold;
  font-size:10pt;  
}
#q {
  font-weight:bold
}

td.text {
  font-family:Tahoma, sans-serif;
  font-size:10pt;
  color:#660000;
  vertical-align:bottom
}

.form {
  vertical-align:top
}

.center {
  background-color:#F6F0F0;
  text-align:center;
  position:absolute;
  top:195px;
  width:100%;
  bottom: 0;
}

.mcenter {
  position:fixed;
  top:150px;
  width:100%;
  text-align:center; 
  background-color:#792020;
}

.left {
  margin-left: 50px;
  margin-right: 50px;
  text-align:left;
  overflow:auto;
}

.smiddle {
  margin-top:100px
}