/*
var sBVer;
if( navigator.appVersion.indexOf('MSIE'){
	if( navigator.appVersion.indexOf('MSIE 6.0') >= 0 )
		sBVer = "IE6";
	else if( navigator.appVersion.indexOf('MSIE 7.0') >= 0	)
		sBVer = "IE7";
	else sBVer = "IE4";		
}
else {
	if( parseInt(navigator.appVersion) > 4 )
		sBVer = "NS5";
	else
		sBVer = "NS4";
}

//if IE 4+

if (sBVer == "IE4" || "NS4" ){
 alert("please update your browser!");
 window.location.replace("./browser.htm");
}
*/
var clintAgent = navigator.userAgent;
var clintName = navigator.appName;

	if ( clintName.indexOf("Netscape") != -1 ) {
		if ( clintAgent.indexOf("Mozilla/4") != -1 ){
		    document.write("<STYLE type='text/css'>")
		    document.write("body{margin-left:-5px; margin-top:-10px}")
		    document.write("</style>")
		   }
		else {
		    document.write("<STYLE type='text/css'>")
		    document.write("body{margin-left:0px; margin-top:0px}")
		    document.write("</style>")
		   }


	}
	else {
	    if ( clintAgent.indexOf("MSIE 4") != -1 ){
		    document.write("<STYLE type='text/css'>")
		    document.write("body{margin-left:0px; margin-top:0px}")
		    document.write("</style>")
	    	}
	    else {
		    document.write("<STYLE type='text/css'>")
		    document.write("body{margin-left:-5px; margin-top:-10px}")
		    document.write("</style>")
		   }
	}

document.write('<meta name="author" content="GIMGA Group, Inc">');
document.write('<meta name="keywords" content="brian c. becker, andy parsons, Precision Economics, precisionecon, transfer pricing, cost sharing, tax court, international trade, business valuation, expert witness testimony, purchase price allocation, intellectual property, wharton, johns hopkins, washington dc">');


MM_preloadImages('/images/btn_04_on.jpg','/images/btn_03_on.jpg','image/sitn_on_06de_b.gif','/images/btn_on_02.gif','/images/btn_on_03.gif','/images/btn_on_04.gif','/images/bttns/btn1_off.jpg','/images/bttns/btn2_on.jpg','/images/bttns/btn3_on.jpg','/images/bttns/btn4_on.jpg','/images/bttns/btn5_on.jpg');

function MM_findObj(n, d) { //v4.01
  var p,i,x;  if(!d) d=document; if((p=n.indexOf("?"))>0&&parent.frames.length) {
    d=parent.frames[n.substring(p+1)].document; n=n.substring(0,p);}
  if(!(x=d[n])&&d.all) x=d.all[n]; for (i=0;!x&&i<d.forms.length;i++) x=d.forms[i][n];
  for(i=0;!x&&d.layers&&i<d.layers.length;i++) x=MM_findObj(n,d.layers[i].document);
  if(!x && d.getElementById) x=d.getElementById(n); return x;
}

function MM_preloadImages() { //v3.0
  var d=document; if(d.images){ if(!d.MM_p) d.MM_p=new Array();
    var i,j=d.MM_p.length,a=MM_preloadImages.arguments; for(i=0; i<a.length; i++)
    if (a[i].indexOf("#")!=0){ d.MM_p[j]=new Image; d.MM_p[j++].src=a[i];}}
}

function MM_swapImgRestore() { //v3.0
  var i,x,a=document.MM_sr; for(i=0;a&&i<a.length&&(x=a[i])&&x.oSrc;i++) x.src=x.oSrc;
}

function MM_swapImage() { //v3.0
  var i,j=0,x,a=MM_swapImage.arguments; document.MM_sr=new Array; for(i=0;i<(a.length-2);i+=3)
   if ((x=MM_findObj(a[i]))!=null){document.MM_sr[j++]=x; if(!x.oSrc) x.oSrc=x.src; x.src=a[i+2];}
}