body { 
	background-color:#FFFFFF;
	font-family:Arial, Helvetica, sans-serif;
	font-size:10.5pt;
	color:#36444d;
	margin-bottom:0;
	margin-left:0;
	margin-top:0px;
	margin-right:0;
}

select {
	font-family:Arial, Helvetica, sans-serif;
	font-size:9pt;
	color:#000000;
	border-top:1px solid #999999;
	border-left:1px solid #999999;
	border-right:1px solid #999999;
	border-bottom:1px solid #999999;
	background:white;
	direction:rtl;
	background-color:#FFFFFF;
}

input {
	font-family:Arial, Helvetica, sans-serif;
	font-size:9pt;
	color:#8b8b8b;
	border-top:1px solid #999999;
	border-left:1px solid #999999;
	border-right:1px solid #999999;
	border-bottom:1px solid #999999;
	background-color:#FFFFFF;
}

input.radio {
	font-family:Arial, Helvetica, sans-serif;
	font-size:9pt;
	color:#8b8b8b;
	border-top-style: none;
	border-right-style: none;
	border-bottom-style: none;
	border-left-style: none;
	background-image: none;
	background-color:#FFFFFF;
}

input.checkbox {
	font-family:Arial, Helvetica, sans-serif;
	font-size:9pt;
	color:#8b8b8b;
	border-top-style: none;
	border-right-style: none;
	border-bottom-style: none;
	border-left-style: none;
	background-image: none;	
	background-color:#FFFFFF;
}

p {
	display:block;
}

textarea {
	font-family:Arial, Helvetica, sans-serif;
	font-size:9pt;
	color:#636363;
	border-top:1px solid #999999;
	border-left:1px solid #999999;
	border-right:1px solid #999999;
	border-bottom:1px solid #999999;
	background-color:#FFFFFF;
}

a {
	color:#01a1e4;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
}

a:hover {
	color:#555d62;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	text-decoration:none
}

.imark {
	color:#7f8589;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 7.5pt;
	font-weight:normal;
}

a.imark:active {
	color:#7f8589;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 7.5pt;
	font-weight:normal;
}

a.imark:hover {
	color:#0187bf;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 7.5pt;
	text-decoration:none;
}

.menuHeader {
	color:#36444d;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	text-decoration:none;
}

a.menuHeader:active {
	color:#36444d;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	text-decoration:none;
}

a.menuHeader:hover {
	color:#01a1e4;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	text-decoration:none;
}

.menuHeader1 {
	color:#36444d;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	text-decoration:underline;
}

a.menuHeader1:active {
	color:#36444d;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	text-decoration:underline;
}

a.menuHeader1:hover {
	color:#01a1e4;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	text-decoration:underline;
}

.skyBlueBold {
	color:#0187bf;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 10.5pt;
	font-weight:bold;
}

.skyBlueBold1 {
	color:#00a0e2;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	font-weight:bold;
}


.linkskyBlueBold {
	color:#00a0e2;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	font-weight:bold;
	text-decoration:underline;
}

a.linkskyBlueBold:active {
	color:#00a0e2;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	font-weight:bold;
	text-decoration:underline;
}

a.linkskyBlueBold:hover {
	color:#00a0e2;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	font-weight:bold;
	text-decoration:none;
}

.linkskyBlueBold2 {
	color:#0187bf;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 10.5pt;
	font-weight:bold;
	text-decoration:underline;
}

a.linkskyBlueBold2:active {
	color:#0187bf;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 10.5pt;
	font-weight:bold;
	text-decoration:underline;
}

a.linkskyBlueBold2:hover {
	color:#0187bf;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 10.5pt;
	font-weight:bold;
	text-decoration:none;
}

.linkskyBlueBold2-9pt {
	color:#0187bf;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	text-decoration:underline;
}

a.linkskyBlueBold2-9pt:active {
	color:#0187bf;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	text-decoration:underline;
}

a.linkskyBlueBold2-9pt:hover {
	color:#0187bf;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	text-decoration:none;
}

.linkskyBlueBold9pt {
	color:#555d62;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	font-weight:bold;
	text-decoration:underline;
}

a.linkskyBlueBold9pt:active {
	color:#555d62;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	font-weight:bold;
	text-decoration:underline;
}

a.linkskyBlueBold9pt:hover {
	color:#555d62;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	font-weight:bold;
	text-decoration:none;
}

.linkskyGreenBold3 {
	color:#67bc03;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 10.5pt;
	font-weight:bold;
	text-decoration:none;
}

.linkskyBlueBold3 {
	color:#0187bf;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 10.5pt;
	font-weight:bold;
	text-decoration:none;
}

a.linkskyBlueBold3:active {
	color:#0187bf;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 10.5pt;
	font-weight:bold;
	text-decoration:none;
}

a.linkskyBlueBold3:hover {
	color:#0187bf;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 10.5pt;
	font-weight:bold;
	text-decoration: underline;
}

.linkWhiteBold {
	color:#FFFFFF;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	font-weight:bold;
	text-decoration:underline;
}

a.linkWhiteBold:active {
	color:#FFFFFF;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	font-weight:bold;
	text-decoration:underline;
}

a.linkWhiteBold:hover {
	color:#FFFFFF;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	font-weight:bold;
	text-decoration:none;
}

.linkWhiteBold1 {
	color:#FFFFFF;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	font-weight:bold;
	text-decoration:none;
	direction:rtl;
}

a.linkWhiteBold1:active, a.linkWhiteBold1:link, a.linkWhiteBold1:visited {
	display:block;
	background:url(images/left_nav_bg.jpg) no-repeat;
	width:162px;
	height:24px;
	color:#FFFFFF;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 10.5pt;
	font-weight:bold;
	text-decoration:none;
	direction:rtl;
	text-align:right;
	padding:5px 10px 0 0;
	margin-bottom:5px;
}

a.linkWhiteBold1:hover {
	color:#FFFFFF;
	background:url(images/left_nav_bg.jpg) bottom no-repeat;
}

.linkWhiteBold1_1, a.linkWhiteBold1_1:active, a.linkWhiteBold1_1:link, a.linkWhiteBold1_1:visited {
	display:block;
	background:url(images/left_nav_bg.jpg) no-repeat;
	width:149px;
	height:24px;
	color:#FFFFFF;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 10.5pt;
	font-weight:bold;
	text-decoration:none;
	direction:rtl;
	text-align:right;
	padding:5px 10px 0 0;
	margin-bottom:5px;
}

a.linkWhiteBold1_1:hover {
	color:#FFFFFF;
	background:url(images/left_nav_bg.jpg) 0 -29px no-repeat;
}

.left_nav_title {
	font-size:12.5pt;
	direction:rtl;
	color:#000;
}

.left_nav_text {
	font-size:9pt;
	direction:rtl;
}

.home_contact_title {
	font-size:12.5pt;
	font-weight:bold;
	color:#7f7f7f;
	direction:rtl;
	padding-left:10px;
}

.home_contact_title strong {
	color:#01a0e3;
}

.linkBlackBold {
	color:#424242;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	font-weight:bold;
	text-decoration:none;
	direction:rtl;
}

a.linkBlackBold:active {
	color:#555d62;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	font-weight:bold;
	text-decoration:none;
	direction:rtl;
}

a.linkBlackBold:hover {
	color:#555d62;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	font-weight:bold;
	text-decoration:underline;
	direction:rtl;
}

.linkBlackBold1 {
	color:#555d62;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	font-weight:bold;
	text-decoration:underline;
	direction:rtl;
}

a.linkBlackBold1:active {
	color:#555d62;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	font-weight:bold;
	text-decoration:underline;
	direction:rtl;
}

a.linkBlackBold1:hover {
	color:#555d62;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	font-weight:bold;
	text-decoration:none;
	direction:rtl;
}

.menuHeaderMain, a.menuHeaderMain:link, a.menuHeaderMain:visited, a.menuHeaderMain:active {
	display: block;
	cursor: pointer;
	text-align:center;
	padding: 13px 0 13px 0;
	background:url(images/nav_bg.jpg) repeat-x;
	color:#FFFFFF;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	font-weight:bold;
	text-decoration:none;
}

a.menuHeaderMain:hover {
	display: block;
	cursor: pointer;
	text-align:center;
	padding: 12px 0 12px 0;
	color:#FFFFFF;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	font-weight:bold;
	text-decoration:none;
	background:#01a0e3;
	border-top:1px solid #b8bbbd;
	border-bottom:1px solid #b8bbbd;
}

.menuHeaderMainOver, a.menuHeaderMainOver:link, a.menuHeaderMainOver:visited, a.menuHeaderMainOver:active {
	display: block;
	cursor: pointer;
	text-align:center;
	padding: 12px 0 12px 0;
	background:#01a0e3;
	color:#FFFFFF;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	font-weight:bold;
	text-decoration:none;
	border-top:1px solid #b8bbbd;
	border-bottom:1px solid #b8bbbd;
}

#Footer {
	color:#555d62;
	font-size:8.5pt;
	background:#f3f4f4;
}

#Footer a {
	color:#0187bf;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 8.5pt;
	text-decoration:none;
}

#Footer a:active {
	color:#0187bf;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 8.5pt;
	text-decoration:none;
}

#Footer a:hover {
	color:#0187bf;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 8.5pt;
	text-decoration:underline;
}

.taxpedia {
	background:url(images/box_taxpedia.gif) no-repeat;
	width:154px;
	height:163px;
	padding-right:8px;
	text-align:center;
	font-size:9pt;
	color:#000000;
	direction:rtl;
	line-height:18px
}

.taxpedia_in {
	background:url(images/box_taxpedia_in.gif) no-repeat;
	width:158px;
	height:164px;
	font-size:9pt;
	color:#000000;
	line-height:18px;
	text-align:center;
}

.newsletter {
	background:url(images/box_bg_newsletter.gif) no-repeat;
	width:238px;
	height:164px;
	text-align:center;
	font-size:9pt;
	color:#000000;
	direction:rtl;
	line-height:18px;
	vertical-align:top;
}

.newsletter_in {
	background:url(images/box_bg_newsletter_in.gif) no-repeat;
	width:158px;
	height:205px;
	text-align:center;
	font-size:9pt;
	color:#000000;
	direction:rtl;
	line-height:18px;
	vertical-align:top;
}

.bg_link_left_home {
	background:url(images/link_left_top.gif) no-repeat top left #01a0e3;
	padding:7px 10px 8px 0;
	width:151px;
	text-align:right;
	direction:rtl;
}

.bg_link_left_home1 {
	background:url(images/link_left_top.gif) no-repeat top left #01a0e3;
	padding:2px 7px 3px 0;
	width:151px;
	text-align:right;
	direction:rtl;
}

.bg_link_left_home2 {
	background:url(images/link_left_top2.gif) no-repeat top left #717171;
	padding:2px 7px 3px 0;
	width:151px;
	text-align:right;
	direction:rtl;
}

.bg_link_left_home21 {
	background:url(images/link_left_top2.gif) no-repeat top left #717171;
	padding:2px 7px 3px 0;
	width:240px;
	text-align:right;
	direction:rtl;
	color:#FFFFFF;
	font-weight:bold;
	font-size:13.5pt;
}

.bg_link_left_home3 {
	background:url(images/link_left_top.gif) no-repeat top left #01a0e3;
	padding:2px 7px 3px 0;
	width:216px;
	text-align:right;
	direction:rtl;
	color:#FFFFFF;
	font-size:13.5pt;
}

.bg_link_left_home111 {
	background:url(images/link_left_top111.gif) no-repeat top left #76d70b;
	padding:2px 7px 3px 0;
	text-align:right;
	direction:rtl;
}

.box_title_answers {
	background:url(images/box_title_answers.gif) no-repeat;
	padding:8px 13px 8px 0;
	width:540px;
	text-align:right;
	direction:rtl;
	color:#00a0e2;
	font-size:10.5pt;
	font-weight:bold;
}

.box_title_licensed_or_exempt {
	background:url(images/box_title_licensed_or_exempt.gif) no-repeat;
	padding:8px 13px 8px 0;
	width:153px;
	text-align:right;
	direction:rtl;
	color:#0187bf;
	font-size:10.5pt;
	font-weight:bold;
}

.box_title_newcl_bonus {
	background:url(images/box_title_newcl_bonus.gif) no-repeat;
	padding:6px 13px 8px 0;
	width:529px;
	text-align:right;
	direction:rtl;
	color:#0187bf;
	font-size:10.5pt;
	font-weight:bold;
}

.box_title_guide_expense {
	background:url(images/box_title_guide_expense.gif) no-repeat;
	padding:6px 14px 15px 0;
	width:664px;
	text-align:right;
	direction:rtl;
	color:#00a0e2;
	font-size:13.5pt;
	font-weight:bold;
}

.box_link_guide_expense {
	text-align:right;
	color:#0d8fc3;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 13.5pt;
	text-decoration:underline;
	font-weight:normal;
}

a.box_link_guide_expense {
	text-align:right;
	color:#0d8fc3;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 13.5pt;
	text-decoration:underline;
}

a.box_link_guide_expense:hover {
	text-align:right;
	color:#0d8fc3;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 13.5pt;
	text-decoration:none;
}

.td_guide_expense_top_left {
	background-color:#e7e7e7;
	color:#00a0e2;
	font-size:9pt;
	font-weight:bold;
	text-align:right;
	border-top:1px solid #a0a0a0;
	border-right:1px solid #a0a0a0;
	border-bottom:1px solid #a0a0a0;
	border-left:1px solid #a0a0a0;	
	width:144px;
	padding:0 9px 0 0;
}

.td_guide_expense_top_right {
	background-color:#e7e7e7;
	color:#00a0e2;
	font-size:9pt;
	font-weight:bold;
	text-align:right;
	width:154px;
	border-top:1px solid #a0a0a0;
	border-right:1px solid #a0a0a0;
	border-bottom:1px solid #a0a0a0;
	padding:0 9px 0 0;
}

.td_guide_expense_left {
	font-size:9pt;
	text-align:right;
	border-right:1px solid #a0a0a0;
	border-bottom:1px solid #a0a0a0;
	border-left:1px solid #a0a0a0;	
	width:144px;
	padding:0 9px 0 0;
	direction:rtl;
}

.td_guide_expense_right {
	font-size:9pt;
	text-align:right;
	width:154px;
	border-right:1px solid #a0a0a0;
	border-bottom:1px solid #a0a0a0;
	padding:0 9px 0 0;
	direction:rtl;
}

.td_guide_independent_or_company_top_left {
	background-color:#e7e7e7;
	color:#00a0e2;
	font-size:9pt;
	font-weight:bold;
	text-align:right;
	border-top:1px solid #a0a0a0;
	border-right:1px solid #a0a0a0;
	border-bottom:1px solid #a0a0a0;
	border-left:1px solid #a0a0a0;	
	width:250px;
	padding:0 9px 0 9px;
}

.td_guide_independent_or_company_top_center {
	background-color:#e7e7e7;
	color:#00a0e2;
	font-size:9pt;
	font-weight:bold;
	text-align:right;
	width:209px;
	border-top:1px solid #a0a0a0;
	border-right:1px solid #a0a0a0;
	border-bottom:1px solid #a0a0a0;
	padding:0 9px 0 9px;
}

.td_guide_independent_or_company_top_right {
	background-color:#e7e7e7;
	color:#00a0e2;
	font-size:9pt;
	font-weight:bold;
	text-align:right;
	width:137px;
	border-top:1px solid #a0a0a0;
	border-right:1px solid #a0a0a0;
	border-bottom:1px solid #a0a0a0;
	padding:0 9px 0 9px;
}

.td_guide_independent_or_company_left {
	font-size:9pt;
	text-align:right;
	border-right:1px solid #a0a0a0;
	border-bottom:1px solid #a0a0a0;
	border-left:1px solid #a0a0a0;	
	width:250px;
	padding:3px 9px 3px 9px;
	direction:rtl;
	vertical-align:top;
}

.td_guide_independent_or_company_center {
	font-size:9pt;
	text-align:right;
	width:209px;
	border-right:1px solid #a0a0a0;
	border-bottom:1px solid #a0a0a0;
	padding:3px 9px 3px 9px;
	direction:rtl;
	vertical-align:top;	
}

.td_guide_independent_or_company_right {
	font-size:9pt;
	text-align:right;
	width:137px;
	border-right:1px solid #a0a0a0;
	border-bottom:1px solid #a0a0a0;
	padding:3px 9px 3px 9px;
	direction:rtl;
	vertical-align:top;
}

.td_guide_antiquary_or_authorized_top_left {
	background-color:#e7e7e7;
	color:#00a0e2;
	font-size:9pt;
	font-weight:bold;
	text-align:center;
	border-top:1px solid #a0a0a0;
	border-bottom:1px solid #a0a0a0;
	border-left:1px solid #a0a0a0;	
	width:250px;
	padding:3px 9px 3px 9px;
}

.td_guide_antiquary_or_authorized_top_right {
	background-color:#e7e7e7;
	color:#00a0e2;
	font-size:9pt;
	font-weight:bold;
	text-align:right;
	width:137px;
	border-top:1px solid #a0a0a0;
	border-right:1px solid #a0a0a0;
	border-bottom:1px solid #a0a0a0;
	border-left:1px solid #a0a0a0;
	padding:3px 9px 3px 9px;
}

.td_guide_antiquary_or_authorized_left {
	font-size:9pt;
	text-align:center;
	border-bottom:1px solid #a0a0a0;
	border-left:1px solid #a0a0a0;	
	width:250px;
	padding:3px 9px 2px 9px;
	direction:rtl;
	vertical-align:top;
}

.td_guide_antiquary_or_authorized_right {
	font-size:9pt;
	text-align:right;
	width:137px;
	border-right:1px solid #a0a0a0;
	border-bottom:1px solid #a0a0a0;
	border-left:1px solid #a0a0a0;
	padding:3px 9px 3px 9px;
	direction:rtl;
	vertical-align:top;
}

.td_guide_cash_top_left {
	background-color:#e7e7e7;
	color:#00a0e2;
	font-size:9pt;
	font-weight:bold;
	text-align:right;
	border-top:1px solid #a0a0a0;
	border-bottom:1px solid #a0a0a0;
	border-left:1px solid #a0a0a0;	
	padding:3px 9px 3px 9px;
}

.td_guide_cash_top_right {
	background-color:#e7e7e7;
	color:#00a0e2;
	font-size:9pt;
	font-weight:bold;
	text-align:right;
	border-top:1px solid #a0a0a0;
	border-right:1px solid #a0a0a0;
	border-bottom:1px solid #a0a0a0;
	border-left:1px solid #a0a0a0;
	padding:3px 9px 3px 9px;
}

.td_guide_cash_left {
	font-size:9pt;
	text-align:right;
	border-bottom:1px solid #a0a0a0;
	border-left:1px solid #a0a0a0;	
	padding:3px 9px 2px 9px;
	direction:rtl;
	vertical-align:top;
}

.td_guide_cash_right {
	font-size:9pt;
	text-align:right;
	border-right:1px solid #a0a0a0;
	border-bottom:1px solid #a0a0a0;
	border-left:1px solid #a0a0a0;
	padding:3px 9px 3px 9px;
	direction:rtl;
	vertical-align:top;
}

.box_title_guide_expense span {
	font-weight:normal;
	color:#444444;
}

.box_title_customers {
	background:url(images/box_title_customers.gif) no-repeat;
	padding:7px 11px 7px 0;
	width:146px;
	text-align:right;
	direction:rtl;
	color:#0187bf;
	font-size:10.5pt;
	font-weight:bold;
}

.box_title_mewcl_plan {
	background:url(images/box_title_mewcl_plan.gif) no-repeat;
	padding:2px 7px 5px 0;
	width:76px;
	text-align:right;
	direction:rtl;
	color:#0187bf;
	font-size:13.5pt;
	font-weight:bold;
}

.bg_link_left_gray {
	background:url(images/link_left_top_gray.gif) no-repeat top left #999999;
	padding:2px 7px 3px 0;
	width:151px;
	text-align:right;
	direction:rtl;
}

.page_title {
	color:#FFFFFF;
	font-size:13.5pt;
	font-weight:bold;
}

.newcl_guidance {
	padding:4px 0 8px 0;
	font-size:10.5pt;
	line-height:16px;
	border-top:1px solid #cecece;
	direction:rtl;
	text-align:right;
}

.newcl_guidance strong {
	color:#0187bf;
	font-size:12pt;	
	line-height:22px;
}

#site_map li {
	color:#555d62;
}
#site_map ul {
	margin:0 30px 0 20px;
}

.homepage_box_middle1 {
	background:url(images/box_bg_midle.gif) repeat-y;
	width:230px;
	height:77px;
	text-align:center;
}

.homepage_box_middle2 {
	background:url(images/box_bg_midle.gif) repeat-y;
	padding:8px 12px 0 12px;
	line-height:16px;
	width:206px;
	height:143px;
	font-size:9pt;
	font-weight:bold;
	color:#353535;
	direction:rtl;
	text-align:right;
	vertical-align:top;
}

.homepage_box_middle2 span {
	color:#0187bf;
}
.homepage_box_bottom {
	background:url(images/box_bottom.gif) repeat-y;
	padding:0 10px 0 87px;
	width:133px;
	height:35px;
	text-align:right;
	vertical-align:top;
}

.buttonInfo, a.buttonInfo:link, a.buttonInfo:active {
	display: block;
	cursor: pointer;
	text-align:center;
	padding: 3px 0px 5px 0px;
	width:133px;
	background:url(images/button_bg.gif) no-repeat;
	color:#555555;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	font-weight:bold;
	text-decoration:none;
	line-height:14px;
	direction:rtl;
}
a.buttonInfo:hover {
	display: block;
	cursor: pointer;
	text-align:center;
	padding: 4px 0px 5px 0px;
	width:133px;
	background:url(images/button_bg.gif) no-repeat;
	color:#0187bf;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	font-weight:bold;
	text-decoration:none;
	line-height:14px;
	direction:rtl;
}

.link_internet, a.link_internet:link, a.link_internet:active {
	display: block;
	cursor: pointer;
	text-align:center;
	vertical-align:middle;
	width:165px;
	margin:10px 0 0 0;
	padding:3px 0 0 0;
	height:27px;
	background:url(images/bg_link_internet.gif) no-repeat;
	color:#FFF;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	font-weight:bold;
	text-decoration:underline;
	direction:rtl;
}
a.link_internet:hover {
	text-decoration:none;
	color:#FFF;
}


.box_partners {
	display:block;
	position:relative;
	overflow:hidden;
	background:url(images/box_partners.gif) no-repeat;
	width:898px;
	height:118px;
	margin:15px 0 10px 0;
}

.box_partners a:link, .box_partners a:active, .box_partners a:visited {
	font-size:7.5pt;
	color:#7a7a7a;
	text-align:center;
}

.box_partners a:hover {
	text-decoration:none;
}

a.icon_facebook:link, a.icon_facebook:active, a.icon_facebook:visited {
	background:url(images/icon_facebook.jpg) bottom no-repeat;
	display:block;
	width:98px;
	height:34px;
}

a.icon_facebook:hover {
	background:url(images/icon_facebook.jpg) top no-repeat;
}

a.icon_twitter:link, a.icon_twitter:active, a.icon_twitter:visited {
	background:url(images/icon_twitter.jpg) bottom no-repeat;
	display:block;
	width:116px;
	height:34px;
}

a.icon_twitter:hover {
	background:url(images/icon_twitter.jpg) top no-repeat;
}

a.icon_taxpedia:link, a.icon_taxpedia:active, a.icon_taxpedia:visited {
	background:url(images/icon_taxpedia.jpg) no-repeat;
	display:block;
	width:125px;
	height:36px;
}

a.icon_taxpedia:hover {
	background:url(images/icon_taxpedia.jpg) bottom no-repeat;
}

a.icon_ifreelance:link, a.icon_ifreelance:active, a.icon_ifreelance:visited {
	background:url(images/icon_ifreelance.gif) no-repeat;
	display:block;
	width:154px;
	height:29px;
}

a.icon_ifreelance:hover {
	background:url(images/icon_ifreelance.gif) bottom no-repeat;
}


.home_title1 {
	background:url(images/home_title_bg.jpg) repeat-x;
	height:29px;
	text-align:right;
	padding-right:13px;
	color:#01a0e3;
	font-size:10.5pt;
}

.home_title2 {
	background:url(images/home_title_bg.jpg) repeat-x;
	height:29px;
	text-align:right;
	padding-right:13px;
	color:#565656;
	font-size:10.5pt;
}

.linkBlackBold_bg {
	background:url(images/arrow_left_blue.jpg) right no-repeat;	
	padding:4px 10px 4px 0;
	text-align:right;
}

.linkWhiteBold2, a.linkWhiteBold2:active, a.linkWhiteBold2:link, a.linkWhiteBold2:visited {
	display:block;
	background:url(images/arrow_left_black.jpg) right top no-repeat;
	color:#01a0e3;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	font-weight:bold;
	text-decoration:none;
	direction:rtl;
	text-align:right;
	padding:5px 10px 0 0;
	margin-bottom:5px;
	margin-right:13px;
}

a.linkWhiteBold2:hover {
	text-decoration:underline;
}

.home_title3 {
	background:url(images/home_title_bg.jpg) repeat-x;
	height:29px;
	font-size:10.5pt;
	color:#01a0e3;
	padding-right:12px;
	font-weight:bold;
}

.home_title3_bottom {
	background:url(images/home_title_bg1_bottom.jpg) repeat-x;
	height:8px;
}

.home_title4 {
	background:url(images/home_title_bg.jpg) repeat-x;
	height:29px;
	font-size:10.5pt;
	color:#565656;
	padding-right:12px;
	font-weight:bold;
}

.home_title4 a:active, .home_title4 a:link, .home_title4 a:visited {
	display:block;
	float:left;
	background:url(images/home_bg_link_forum.jpg) no-repeat;
	width:87px;
	height:19px;
	padding:2px 0 0 0;
	margin:0 0 0 7px;
	color:#FFF;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	font-weight:bold;
	text-align:center;
	text-decoration:none;
	direction:rtl;
}

.home_title4 a:hover {
	text-decoration:underline;
}

.home_title3_center {
	background:#f3f3f3;
	width:176px;
	padding:0 10px 0 10px;
	vertical-align:top;
}

.home_title3_center1 {
	background:#f3f3f3;
	width:226px;
	height:234px;
	padding:0 5px 0 5px;
	vertical-align:top;
}

.home_forum_td {
	font-size:8pt;
	color:#8c8c8c;
	padding:7px 0 7px 0;
}

.home_forum_td a:active, .home_forum_td a:link, .home_forum_td a:visited {
	color:#01a0e3;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	font-weight:bold;
	text-decoration:none;
	direction:rtl;
}

.home_forum_td a:hover {
	text-decoration:underline;
}

.home_article_td {
	font-size:9pt;
	color:#8c8c8c;
	padding:7px 0 7px 0;
}

.home_article_td a:active, .home_article_td a:link, .home_article_td a:visited {
	color:#505050;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	font-weight:bold;
	text-decoration:underline;
	direction:rtl;
}

.home_article_td a:hover {
	text-decoration:none;
}

.linkWhiteBold_1, a.linkWhiteBold_1:active, a.linkWhiteBold_1:visited, a.linkWhiteBold_1:link {
	display:block;
	background:url(images/home_arrow_left.jpg) center left no-repeat;
	padding:0 0 0 15px;
	height:18px;
	color:#5e5e5e;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	font-weight:bold;
	text-decoration:underline;
}

a.linkWhiteBold_1:hover {
	text-decoration:none;
}

.home_flash {
	z-index:1000;	
}


.cat_page_title {
	color:#FFFFFF;
	font-size:16.5pt;
	font-weight:bold;
}

.cat_page_title h1 {
	color:#FFFFFF;
	font-size:16.5pt;
	font-weight:bold;
	padding:0;
	margin:0;
}

.cat_link {
	display:block;
	background:url(images/cat_link_bg.jpg) repeat-x;
	color:#FFF;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 10.5pt;
	font-weight:bold;
	text-decoration:none;
	direction:rtl;
	vertical-align:top;
	text-align:right;
	padding:8px 10px 0 0;
	height:25px;
	width:148px;
}

a.cat_link:active, a.cat_link:link, a.cat_link:visited {
	display:block;
	background:url(images/home_title_bg1.jpg) repeat-x;
	color:#FFF;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 10.5pt;
	font-weight:bold;
	text-decoration:none;
	direction:rtl;
	text-align:right;
	padding:8px 10px 0 0;
	height:25px;
	width:148px;
}

a.cat_link:hover {
	background:url(images/cat_link_bg.jpg) no-repeat;
}

.cat_link_td {
	width:146px;
	background:url(images/cat_link_top_border.jpg) repeat-x;
	padding:8px 0 8px 0;
	direction:rtl;
	text-align:right;
}

.cat_link_td1 {
	width:146px;
	background:url(images/cat_link_top_border.jpg) repeat-x;
	padding:8px 0 8px 0;
	direction:rtl;
	text-align:right;
}


.cat_link_td a:active, .cat_link_td a:link, .cat_link_td a:visited {
	color:#000000;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	text-decoration:underline;
}

.cat_link_td a:hover {
	text-decoration:none;
}

.crambs {
	color:#999999;
	font-size:9pt;
	direction:rtl;
	text-align:right;
}

.crambs a:active, .crambs a:link, .crambs a:visited {
	color:#999999;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	text-decoration:underline;
}

.crambs a:hover {
	text-decoration:none;
}

.cat_items {
	width:660px;
	background:url(images/cat_link_top_border.jpg) repeat-x;
	padding:12px 0 12px 0;
	direction:rtl;
	text-align:right;
}

a.cat_item_title:active, a.cat_item_title:link, a.cat_item_title:visited {
	color:#4c4c4c;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 13.5pt;
	text-decoration:none;
}

a.cat_item_title:hover {
	text-decoration:underline;
}

.article_page_title {
	font-size:16.5pt;
	color:#01a0e3;
	padding:5px 0 15px 0;
}

.article_form {
	background:#efefef;
	border-top:1px solid #bcbcbc;
	border-bottom:1px solid #bcbcbc;
	padding:32px 109px 25px 109px;
	font-size:9pt;
}



.pagination {
	position:relative;
	overflow:hidden;
	padding:20px 0 40px 0;
	color:#746855;
	width:660px;
	font-size:9pt;
}

.pagination a:link, .pagination a:active, .pagination a:visited {
	color:#01a0e3;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 9pt;
	font-weight:bold;
	text-decoration:underline;
}

.pagination a:hover {
	text-decoration:none;
}

.pagination .next {
	float:left;
	width:60px;
	text-align:left;
}

.pagination .index {
	float:left;
	width:540px;
	text-align:center;
}

.pagination .prew {
	float:left;
	width:60px;
	text-align:right;
}

.pagination .index span {
	padding:0 5px 0 5px;
}