h1{
	text-align:center;
	margin-top:0.5em;
	letter-spacing: 0.2em;
}
div.SIGN{
	text-align:right;
	font-size:80%;
	margin-right: 1em;
}

/* for screen ==> */
@media screen{
body{
	margin:0 0 2em 0;
	padding:0;
	font-family: "MS UI Gothic";
}
h1{
	color: #0040ff;
}
div.HEADING{
	margin: auto 5em 5em 5em;
}
div.SECTION{
	margin: 0.5em 3em 3em 2em;
}
div.FOOTER address, em{
	font-style: normal;
}
abbr, acronym{
	cursor: help;
	background-color: #fff4f0;
}
}/* <== end of @media screen */

/* for print ==> */
@media print{
div.HEADING{
	margin: auto 3em 3em 3em;
}
div.SECTION{
	margin-top: 0.5em;
	margin-bottom: 2em;
}
div.SECTION p, div.SECTION dl, div.SECTION div{
	margin-left: 8em;
}
h2{
	margin-bottom:0;
	border-bottom: 4px silver solid;
}
}/* end of @media print */


/* for screen and print ==> */
@media all{
	p, dd, li{
		line-height: 125%;
	}
}/* end of @media all */

dl{
	margin-top:0.5em;
	margin-bottom:1em;
}
dt{
	margin-top:0.5em;
	font-weight:bold;
}
p, dd, li{
	text-align: justify;
}
p, dd{
	text-indent: 0.7em;
}
p{
	margin: 0.3em auto;
}
em, strong{
	font-weight: bold;
}
strong{
	text-decoration: underline;
}

div.FOOTER{
	margin-top: 5em;
	font-size:80%;
}
div.FOOTER address{
	text-align:center;
}
div.NOTE{
	padding-left: 1.5em;
	text-indent: -1.5em;
	color: gray;
}
span.NOTE{
	font-size: 85%;
	color: gray;
}