body {
	background-color: #c2cfe1;
	padding: 0px;
	margin:  0px;
}
div {
	padding: 0px;
	margin:  0px;
}

div#layout {
	width: 1000px;
	margin: 0px auto;
}
div#comment {
	width: 1000px;
	margin: 0px auto;
}
div.clearboth {
	width: 100%;
	height: 1px;
	clear: both;
}

div#menu {
	width: 100%;
	padding: 5px 0px;
}
div#menu div.item {
	width: 195px;
	float: left;
}
div#menu div.divider {
	width:  6px;
	height: 1px;
	float: left;
}
div#menu div.item div.line {
	width: 100%;
	height: 9px;
	background-image: url('line.gif');
	background-repeat: repeat-x;
}
div#menu div.item div.v1 { background-position: 0px   0px }
div#menu div.item div.v2 { background-position: 0px  -9px }
div#menu div.item div.v3 { background-position: 0px -18px }
div#menu div.item div.v4 { background-position: 0px -27px }
div#menu div.item div.v5 { background-position: 0px -36px }

div#menu div.item a {
	display: block;
	width: 195px;
	height: 30px;
	color: #8393a7;
	text-align: center;
	text-decoration: none;
	font: bold 14px "Tahoma", sans-serif;
	padding-top: 12px;
}

div#picture {
	width: 1000px;

	background: transparent url('header_1000.jpg') no-repeat 0px 0px;
	padding: 5px;
}

div#panel {
	width: 190px;
        opacity: 0.9;
	float: left;
	background-color: #c2cfe1;
	overflow: auto;
	padding: 5px 0px 0px 0px;
	margin: 9px 0px 0px 15px;
}
div#panel a.item, div#panel a.item_act {
	display: block;
	color: #000000;
	text-decoration: none;
	font: bold 12px "Tahoma", sans-serif;
	padding: 5px 15px;
}
div#panel a.item:hover, div#panel a.item_act:hover {
	background-color: #c2cfe1;
}
div#panel a.sub_item, div#panel a.sub_item_act {
	display: block;
	color: #000000;
	text-decoration: none;
	font: normal 11px "Tahoma", sans-serif;
	padding: 2px 0px 2px 25px;
}
div#panel a.sub_item_act {
	font-weight: bold;
}
div#panel a.sub_item:hover, div#panel a.sub_item_act:hover {
	background-color: #c2cfe1;
}
div#overflow {

	overflow: auto;
	padding-right: 20px;
}

div#content {
	width: 619px;

	float: left;
	background: #c2cfe1 url('island.jpg') no-repeat 0px 0px;
	font: normal 14px/18px "Tahoma", sans-serif;
	padding: 164px 10px 10px 10px;
	margin: 30px 0px 0px 63px;
}
div#content h1 {
	height: 20px;
	font: bold 16px "Tahoma", sans-serif;
	background: transparent url('palm.jpg') no-repeat 0px 0px;
	padding: 13px 0px 0px 40px;
}
div#content h2 {
	height: 14px;
	font: bold 14px "Tahoma", sans-serif;
	padding: 0px 0px 0px 0px;
	margin:  10px 0px;
}
div#content h3 {
	height: 14px;
	font: bold 12px "Tahoma", sans-serif;
	padding: 10px 0px 0px 20px;
	margin:  0px;
}
div#content p {
	text-align: justify;
	font: normal 14px/18px "Tahoma", sans-serif;
	text-indent: 15px;
	margin: 10px 0px;
}
div#content ul {
	font: normal 12px/14px "Tahoma", sans-serif;
}
div#content li {
	padding: 3px 0px;
}
div#content a {
	color: #012856;
	text-decoration: underline;
}
div#content a:hover {
	text-decoration: none;
}
div#content table {
	width: 100%;
	border-collapse: collapse;
}
div#content table td {
	padding: 5px 10px;
}
div#content tr.odd_1 {
	background-color: #DFEEFF;
}
div#content tr.odd_2 {
	background-color: #BFD0E3;
}

div#copyright {
	color: #666666;
	font: normal 11px "Tahoma", sans-serif;
	text-align: center;
	margin: 0px 0px 25px 0px;
}

div.img_1 {
	border: 1px solid red;
	position: relative;
}
div.img_2 {
	width: 100%;
	border: 1px solid green;
	position: absolute;
	top: 0px;
}