function header(path)

{

if(path==null){path="";}

document.write('<table border="0" width="100%" cellspacing="0" cellpadding="0"> <tr><td width="22%" class="nblue" height="50" rowspan="2" align="center"><a href="'+path+'index.html"><b>Home</b></a></td><td width="42%" align="center"><img src="'+path+'images/logo.jpg" width="324" height="45"></td> <td width="30%" class="tsblue" align="center" rowspan="2"><b>We deliver Quality irrespective<br>  of nature and size of assignment</b></td></tr> <tr><td width="36%" class="main" align="center"><p align="center"><b>Outsource your work - Make us accountable for you</b></td> </tr> <tr> <td width="100%" class="text" height="5" colspan="3"></td></tr></table>');

}



function leftpanel(path)

{

if (path==null)

{

path="";

}

document.write('<table border="0" width="100%" cellspacing="0" cellpadding="0">  <tr>    <td width="24" height="469" valign="bottom">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</td>   <td width="221"   background="'+path+'images/intrenal01.jpg"    height="469" valign="bottom"><table border="0" width="100%" height="469" cellspacing="0"    cellpadding="0">      <tr>        <td width="100%" valign="top" align="right"><table border="0" width="82%" height="140"        cellspacing="0" cellpadding="0">          <tr>            <td width="100%" height="35" class="main" align="right" colspan="2"></td>          </tr>          <tr>           <td width="37%" height="25" class="Hd" align="right"><p align="right"><img            src="'+path+'images/bullet-services.jpg"            width="19" height="18" alt="bullet-services.jpg (647 bytes)"><font face="Verdana" size="3"            color="#FF8000"><b> &nbsp; </b></font></td>            <td width="63%" height="25" class="Hd" align="right"><p align="left"><font face="Verdana"            size="3" color="#FF8000"><b>Services</b></font>&nbsp;</td>          </tr>          <tr>            <td width="93%" height="20" align="right" class="main" valign="middle" colspan="2">&nbsp;&nbsp;<img            src="'+path+'images/orangebullet.jpg"            width="14" height="13"><b> <a href="'+path+'services/consultancy.html" class="blink">Consultancy</a></b> </td>          </tr>          <tr>            <td width="93%" height="20" align="right" class="main" valign="middle" colspan="2">&nbsp;<img            src="'+path+'images/orangebullet.jpg"           width="14" height="13"><b> <a href="'+path+'services/business-advisory-services.html" class="blink">Business Advisory</a></b></td>          </tr>          <tr>           <td width="93%" height="20" align="right" class="main" valign="middle" colspan="2">&nbsp;<img            src="'+path+'images/orangebullet.jpg"            width="14" height="13"><b> <a href="'+path+'services/accountancy-and-auditions.html" class="blink">Accounting Services</a></b></td>         </tr>          <tr>           <td width="93%" height="20" align="right" class="main" valign="middle" colspan="2">&nbsp;<img            src="'+path+'images/orangebullet.jpg"            width="14" height="13"><b> <a href="'+path+'services/audit.html" class="blink">Audit Services</a></b> </td>          </tr>          <tr>            <td width="93%" height="20" align="right" class="main" valign="middle" colspan="2">&nbsp;&nbsp;<img            src="'+path+'images/orangebullet.jpg"            width="14" height="13"><b> <a href="'+path+'services/new-units.html" class="blink">Setting up new Units</a></b> </td>          </tr>          <tr>           <td width="93%" height="20" align="right" class="main" valign="middle" colspan="2">&nbsp;&nbsp;&nbsp;&nbsp;<img            src="'+path+'images/orangebullet.jpg"            width="14" height="13"><b> <a href="'+path+'services/taxation-services.html" class="blink">Taxation Services</a></b></td>          </tr>        </table>        </td>      </tr>      <tr>        <td width="100%" valign="bottom"><table border="0" width="214" cellpadding="0"        cellspacing="0">          <tr>            <td width="214" height="28"            background="'+path+'images/button.jpg"            style="background-repeat: no-repeat; background-position: top left" class="gray">&nbsp;&nbsp;&nbsp;            <a href="'+path+'why-spmg.html" class="blink">Why SPMG Associates</a></td>         </tr>         <tr>          <td width="214" height="4"></td>         </tr>         <tr>            <td width="214" height="28"            background="'+path+'images/button.jpg"            style="background-repeat: no-repeat; background-position: top left" class="gray">&nbsp;&nbsp;&nbsp;            <a href="'+path+'infrastructure.html" class="blink">Infrastructure</a></td>          </tr>          <tr>            <td width="214" height="4"></td>          </tr>          <tr>            <td width="214" height="28"            background="'+path+'images/button.jpg"            style="background-repeat: no-repeat; background-position: top left" class="gray">&nbsp;&nbsp;            &nbsp;<a href="'+path+'partners-of-SPMG.html" class="blink">Partners/People/Employees</a></td>          </tr>          <tr>            <td width="214" height="3"></td>          </tr>          <tr>            <td width="214" height="28"            background="'+path+'images/button.jpg"           style="background-repeat: no-repeat; background-position: top left" class="gray">&nbsp;&nbsp;&nbsp;            <a href="'+path+'clients-of-spmg.html" class="blink">Clients</a></td>         </tr>          <tr>            <td width="214" height="4"></td>          </tr>          <tr>            <td width="214" height="28"            background="'+path+'images/button.jpg"            style="background-repeat: no-repeat; background-position: top left" class="gray">&nbsp;&nbsp;&nbsp;            <a href="'+path+'query.html" class="blink">Query</a></td>          </tr>          <tr>           <td width="214" height="4"></td>          </tr>          <tr>            <td width="214" height="28"           background="'+path+'images/button.jpg"           style="background-repeat: no-repeat; background-position: top left" class="gray">&nbsp;&nbsp;&nbsp;            <a href="'+path+'linkages.html" class="blink">Linkages</a></td>          </tr>          <tr>            <td width="214" height="4"></td>         </tr>         <tr>            <td width="214" height="28"            background="'+path+'images/button.jpg"            style="background-repeat: no-repeat; background-position: top left" class="gray">&nbsp;&nbsp;&nbsp;           <a href="'+path+'contact-us.html" class="blink">Contact Us</a></td>          </tr> <tr>            <td width="214" height="4"></td>         </tr>  <tr>            <td width="214" height="28"            background="'+path+'images/button.jpg"            style="background-repeat: no-repeat; background-position: top left" class="gray">&nbsp;&nbsp;&nbsp;           <a href="'+path+'sitemap.html" class="blink">Sitemap</a></td>          </tr>        </table>       </td>     </tr>   </table> </td>  </tr></table>');

}

function footer()

{

document.write('<table width="100%"<tr><td height="20" colspan="2" class="nblue" align="center"><b>© SPMG & Company 2003-07</b></td></tr></TABLE>')

}