function kopfset(backgr){
	
zeile1 = "<a href=\"index.html\"><img src=\"logo.jpg\" style=\"border: 0px solid ; position:absolute; top: 7Px; min-left:500px; left:70%; z-index:9; \"></img></a>";
zeile2 = "<a href=\"impressum.htm\"><img target=\"text\" src=\"TRANSPA.gif\" style=\"border: 0px solid ; position: absolute; z-index: 3; left: 3px; width: 170px; top: 130px; height: 388px;\"></a>";
zeile31 = "<a style=\"position: absolute; z-index: 1; left: 8px; top: 250px; font-family: verdana;color: rgb(0, 0, 0); font-size: 10px; font-weight: bold\">Impressum</a>";
zeile3 = "<a style=\"position: absolute; z-index: 1; left: 8px; top: 59%; color: rgb(0, 0, 0); font-family: verdana; font-size: 10px; font-weight: bold;\">";
zeile4 = "QBS Klimtax GmbH<br>Steuerberatungsgesellschaft<br><br>Maritim-Residenz<br>Am Stadtgarten 1<br>45879 Gelsenkirchen.<br><br>Telefon 02 09 - 1 79 50-0<br>Telefax 02 09 - 1 79 50-99<br>E-Mail qbs@qbs.de<br>Internet www.qbs.de</a>";
zeile5 = "<img src=\"untenlinks.gif\" style=\"position:absolute; bottom: 15px; left:5px; z-index:-2; \"></img>";
zeile6 = "<img src=\"untenrechts.gif\" style=\"position:absolute; bottom: 0px; right:5px; z-index:9; \"></img>";
zeile7 = "<img src=\"" + backgr + "\" style=\"position:absolute; top: 0px; left:0px; min-height: 528px; height: 80%; border: 0px solid; z-index:-1; \"></img>";
zeile8 = "<img src=\"obenlinks.gif\" style=\"position:absolute; top: 0px; height: 250px; width: 174px; left:0px; z-index:8; \"></img>";
zeile9 = "<img src=\"rot.jpg\" style=\"position:absolute; top: 32px; margin-left:140px; height: 24px; width: 80%; z-index:5; \"></img>";
    document.write(zeile1);
    document.write(zeile2);	
    document.write(zeile3);    

    document.write(zeile4);
    document.write(zeile5);
    document.write(zeile6);
    document.write(zeile7);    
    document.write(zeile8);
    document.write(zeile9);
    document.write(zeile31); 
/*    document.write(zeile10); */
}

function textfeld(llink){

 zeile1 = "<div align=\"center\"><iframe src=\""+ llink +"\" id=\"text0\" name=\"text\" align=\"middle\" frameborder=\"0\"></iframe><br></div>";
  document.write(zeile1);
}
/*# # # # # # # */

function buttonleiste(llink, bbild, bildnr){
	
zeile1 = "<a href=\"" + llink + "\" target=\"_top\" onmouseover=\"MM_swapImage('Image" + bildnr + "','','textfenster/"+ bbild +"12.jpg',1)\" onmouseout=\"MM_swapImgRestore();MM_startTimeout();\">";
zeile2 = "<img target=\"textframe\" src=\"textfenster/" + bbild + "11.jpg\" name=\"Image"+ bildnr +"\" id=\"Image"+ bildnr + "\" border=\"0\" hspace=\"0\" vspace=\"0\"></a>";

    document.write(zeile1);
    document.write(zeile2);	
}
/*
<a href="kubspezial.htm" target="_top" onmouseover="MM_swapImage('Image3','','textfenster/besonleistung12.jpg',1)" onmouseout="MM_swapImgRestore()">
 <img src="textfenster/besonleistung11.jpg" alt="" name="Image3" id="Image3" border="0" hspace="0" vspace="0"></a>
*/

/* ##################################################################################### */


/* Überwachung von Internet Explorer initialisieren */

if (!window.Weite && document.body && document.body.offsetWidth) {
  window.onresize = neuAufbau;
  Weite = Fensterweite();
  Hoehe = Fensterhoehe();
}
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_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_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];}
}

function mmLoadMenus() {
if (window.mm_menu_0421120643_0) return;
window.mm_menu_0421120643_0 = new Menu("root",133,15,"Verdana, Arial, Helvetica, sans-serif",11,"#FFFFFF","#666666","#939598","#FFFFFF","left","middle",3,0,200,-5,7,true,true,true,0,true,true);
mm_menu_0421120643_0.addMenuItem("Die&nbsp;Geschäftsführung","window.open('glwirueberuns.html', '_top');");
mm_menu_0421120643_0.addMenuItem("Unser&nbsp;Team","window.open('glunserteam.html', '_top');");
mm_menu_0421120643_0.addMenuItem("Unser Netzwerk","window.open('wirueberuns/unsernetz.htm', 'text');");
mm_menu_0421120643_0.addMenuItem("Wie Sie uns finden","window.open('Sieunsfinden.html', '_top');");
mm_menu_0421120643_0.hideOnMouseOut=true;
mm_menu_0421120643_0.bgColor='#939598';
mm_menu_0421120643_0.menuBorder=3;
mm_menu_0421120643_0.menuLiteBgColor='#939598';
mm_menu_0421120643_0.menuBorderBgColor='#939598';

window.mm_menu_0421123840_0 = new Menu("root",118,15,"Verdana, Arial, Helvetica, sans-serif",11,"#FFFFFF","#666666","#939598","#FFFFFF","left","middle",3,0,200,-5,7,true,true,true,0,true,true);
mm_menu_0421123840_0.addMenuItem("Steuerberatung","window.open('qbsklassik/Steuerberatung.htm', 'text');");
mm_menu_0421123840_0.addMenuItem("Wirtschaftsprüfung","window.open('qbsklassik/Wirtschaftspruefung.htm', 'text');");
mm_menu_0421123840_0.addMenuItem("Wirtschaftsberatung","window.open('qbsklassik/Wirtschaftsberatung.htm', 'text');");
mm_menu_0421123840_0.hideOnMouseOut=true;
mm_menu_0421123840_0.bgColor='#939598';
mm_menu_0421123840_0.menuBorder=3;
mm_menu_0421123840_0.menuLiteBgColor='#939598';
mm_menu_0421123840_0.menuBorderBgColor='#939598';

window.mm_menu_0421124338_0 = new Menu("root",190,15,"Verdana, Arial, Helvetica, sans-serif",11,"#FFFFFF","#666666","#939598","#FFFFFF","left","middle",3,0,200,-5,7,true,true,true,0,true,true);
mm_menu_0421124338_0.addMenuItem("VermögensOptimierung","window.open('QBSspezial/Vermoegensoptimierung.htm', 'text');");
mm_menu_0421124338_0.addMenuItem("Immobilien","window.open('QBSspezial/Immobilien Professionelle.htm', 'text');");
mm_menu_0421124338_0.addMenuItem("QBS-Investment-Club","window.open('QBSspezial/QBS-Strategie-InvestmentClubs.htm', 'text');");
mm_menu_0421124338_0.addMenuItem("Erfa-Kreise","window.open('QBSspezial/Erfa-Kreise.htm', 'text');");
mm_menu_0421124338_0.addMenuItem("Strompool","window.open('QBSspezial/Strompool.htm', 'text');");
mm_menu_0421124338_0.addMenuItem("Lebensarbeitszeitmodelle","window.open('QBSspezial/Lebensarbeitszeitmodelle.htm', 'text');");
mm_menu_0421124338_0.hideOnMouseOut=true;
mm_menu_0421124338_0.bgColor='#939598';
mm_menu_0421124338_0.menuBorder=3;
mm_menu_0421124338_0.menuLiteBgColor='#939598';
mm_menu_0421124338_0.menuBorderBgColor='#939598';

window.mm_menu_0421190823_0 = new Menu("root",95,15,"Verdana, Arial, Helvetica, sans-serif",11,"#FFFFFF","#666666","#939598","#FFFFFF","left","middle",3,0,200,-5,7,true,true,true,0,true,true);
mm_menu_0421190823_0.addMenuItem("Steuernews","window.open('http://mandanteninformationen.de/?w3cb/5ElZ2Y/K4L7LDvjRT61tDVm0LcMFXtI9nNnl45uc2dVtA', 'text');");
mm_menu_0421190823_0.addMenuItem("KapitalAktuell","window.open('tips/KapitalAktuell.htm', 'text');");
mm_menu_0421190823_0.addMenuItem("Downloads","window.open('tips/download.htm', 'text');");
mm_menu_0421190823_0.hideOnMouseOut=true;
mm_menu_0421190823_0.bgColor='#939598';
mm_menu_0421190823_0.menuBorder=3;
mm_menu_0421190823_0.menuLiteBgColor='#939598';
mm_menu_0421190823_0.menuBorderBgColor='#939598';

mm_menu_0421190823_0.writeMenus();
}