@charset "UTF-8";
/* CSS Document */

body{
	font-family: Helvetica, sans-serif;
	font-size:0.9em;
	color:#990000;
	background-image:url(../images/background.gif);
	background-repeat:repeat;}

 h1 {
	margin:0;
	padding:0;
	font-size:1.4em;
	font-weight:bold; 
	color:#000;}
h2{
	margin:0;
	padding:0;

	font-size:1.3em; 
	font-weight:normal
	}
.blau{
	color:#1e5e9a; }
.blanc{
	color:#FFF}

a {
	color:#333;
	text-decoration:none;}
	
a:hover{
	color:#666;
	text-decoration:underline}
	


.wrap {
	margin:0 auto 0 auto;
	width: 770px;
	padding-bottom:0em;
	margin-bottom:2em;
	
       }
.limpiar{
	clear:both
	}
.left{
	float:left}
	
.header{
	border:1px solid #666; 
	padding:0.5em;
	display:block;
	overflow:hidden;
	background-color:#FFF;
	*height:5.5em;
	}
.img_index{
	float:left; 
	border:none
	}
.adreca{
	float:right; 
	color:#333; 
	font-size:0.9em; 
	text-align:right;
	margin-top:0.8em;
	margin-right:2em;
	*margin-right:1em !important;
	
	}
	
.menu_superior{
	background-color:#333; 
	margin-top:1px;
	padding:0.4em;
	}
	
.menu_superior ul{
	margin:0;
	padding:0;	
	list-style-type:none;
	}
	
.menu_superior li{
	float:left;
	display:block;
	}
	
.menu_superior li a{
	list-style-type:none;
	float:left;
	display:block;
	color:#FFF;
	font-size:0.9em;
	margin: 0em 1.6em 0em 1.6em !important; /* Firefox y los demás */
	*margin: 0em 1.5em 0em 1.5em !important;  /* Sólo IE7 */
	*margin: 0em 1em 0em 1em; /* Sólo IE6 */

	
	}
	
.menu_superior_02{
	background-color:#333; 
	margin-top:1px;
	padding:0.4em;
	width:42em
	}
	
.menu_superior_02 ul{
	margin:0;
	padding:0;	
	
	list-style-type:none;
	
	}
.menu_superior_02 li a{
	margin:0em 1.3em 0em 1.3em;
	list-style-type:none;
	float:left;
	display:block;
	color:#FFF;
	font-size:0.9em
	}
	
.banner{
	border:1px solid #333; 
	margin-top:1px;
	height:13em;
	padding-top:1.4em;
	padding-left:2.2em;
	background-image:url(../images/img_index.jpg);
	background-repeat:no-repeat;
	background-position: right;
	background-color:#eef0ff;
	
	}
.banner p{
	margin:0.2em 0  0 0;
	padding:0;}
.tit_banner{
	border-bottom:1px solid #CCC; 
	width:29em; 
	padding-bottom:0.5em; 
	margin-bottom:0.5em
	}
	
.txt_banner{
	width:44em; 
	color:#000; 
	font-size:1em
	}
.txt_banner ul{
	margin:0;
	padding:0;
	list-style-type:none
	}
.txt_banner li{
	margin-bottom:0.5em
	}
	
	
.banner_empreses{
	border:1px solid #333; 
	margin-top:1px;
	height:3.3em;
	padding:0.4em 0 0.4em 3em;
	background-color:#4692c8;
	color:#FFF;
	margin-bottom:1px
	}
.banner_noticies{
	border:1px solid #333; 
	margin-top:1px;
	height:3.3em;
	padding:0.4em 0 0.4em 3em;
	background-color:#666;
	color:#FFF;
	margin-bottom:1px
	}
.banner_moduls{
	border:1px solid #333; 
	margin-top:1px;
	height:3.3em;
	padding:0.4em 0 0.4em 3em;
	background-color:#8a200e;
	color:#FFF;
	margin-bottom:1px
	}
.banner_contactar{
	border:1px solid #333; 
	margin-top:1px;
	height:3.3em;
	padding:0.4em 0 0.4em 3em;
	background-color:#C90;
	color:#FFF;
	margin-bottom:1px
	}
.banner_contabilitat{
	border:1px solid #333; 
	margin-top:1px;
	height:3.3em;
	padding:0.4em 0 0.4em 3em;
	background-color:#5f9a23;
	color:#FFF;
	margin-bottom:1px
	}
.banner_profesionals{
	border:1px solid #333; 
	margin-top:1px;
	height:3.3em;
	padding:0.4em 0 0.4em 3em;
	background-color:#1e5e9a;
	color:#FFF;
	margin-bottom:1px
	}
.banner_societats{
	border:1px solid #333; 
	margin-top:1px;
	height:3.3em;
	padding:0.4em 0 0.4em 3em;
	background-color:#70731e;
	color:#FFF;
	margin-bottom:1px
	}

.apartat{
	border:1px solid #666;
	background-color:#fff;
	padding:1em 1em 1em 2em;
	overflow:hidden;
	color:#333
	}
.apartat ul{
	margin:0;
	padding:0;}
.apartat li{
	margin-top:0.5em;
	font-size:0.9em;
	margin-left:0.2em;
	list-style-type:none;
	margin-bottom:2em
	}
.apartat ul li ul li{

	margin-left:2.3em;
	margin-bottom:0;
	font-size:1em
	}

.apartat_emp{
	border:1px solid #666;
	background-color:#fff;
	padding:1em 1em 1em 2em;
	overflow:hidden;
	color:#333;
	background-image:url(../images/back_creacio.jpg);
	background-position:top right;
	background-repeat:no-repeat

	}
.apartat_emp ul{
	margin:0;
	padding:0;}
.apartat_emp li{
	margin-top:0.5em;
	font-size:0.9em;
	margin-left:0.2em;
	list-style-type:none;
	margin-bottom:2em
	}
.apartat_emp ul li ul li{

	margin-left:2.3em;
	margin-bottom:0;
	font-size:1em
	}
	
	
	
.apartat_moduls{
	border:1px solid #666;
	background-color:#fff;
	padding:1em 1em 1em 2em;
	overflow:hidden;
	color:#333;
	background-image:url(../images/back_moduls.jpg);
	background-position:top right;
	background-repeat:no-repeat

	}
.apartat_moduls ul{
	margin:0;
	padding:0;}
.apartat_moduls li{
	margin-top:0.5em;
	font-size:0.9em;
	margin-left:0.2em;
	list-style-type:none;
	margin-bottom:2em
	}
.apartat_moduls ul li ul li{

	margin-left:2.3em;
	margin-bottom:0;
	font-size:1em
	}
	
	
	.apartat_con{
	border:1px solid #666;
	background-color:#fff;
	padding:1em 1em 1em 2em;
	overflow:hidden;
	color:#333;
	background-image:url(../images/back_comptabilitat.jpg);
	background-position:top right;
	background-repeat:no-repeat
	}
.apartat_con ul{
	margin:0;
	padding:0;}
.apartat_con li{
	margin-top:0.5em;
	font-size:0.9em;
	margin-left:0.2em;
	list-style-type:none;
	margin-bottom:2em
	}
.apartat_con ul li ul li{

	margin-left:2.3em;
	margin-bottom:0;
	font-size:1em
	}
	
	
	.apartat_prof{
	border:1px solid #666;
	background-color:#fff;
	padding:1em 1em 1em 2em;
	overflow:hidden;
	color:#333;
	background-image:url(../images/back_prof.jpg);
	background-position:top right;
	background-repeat:no-repeat
	}
.apartat_prof ul{
	margin:0;
	padding:0;}
.apartat_prof li{
	margin-top:0.5em;
	font-size:0.9em;
	margin-left:0.2em;
	list-style-type:none;
	margin-bottom:2em
	}
.apartat_prof ul li ul li{

	margin-left:2.3em;
	margin-bottom:0;
	font-size:1em
	}
	
	.apartat_socie{
	border:1px solid #666;
	background-color:#fff;
	padding:1em 1em 1em 2em;
	overflow:hidden;
	color:#333;
	background-image:url(../images/back_socie.jpg);
	background-position:top right;
	background-repeat:no-repeat
	}
.apartat_socie ul{
	margin:0;
	padding:0;}
.apartat_socie li{
	margin-top:0.5em;
	font-size:0.9em;
	margin-left:0.2em;
	list-style-type:none;
	margin-bottom:2em
	}
.apartat_socie ul li ul li{

	margin-left:2.3em;
	margin-bottom:0;
	font-size:1em
	}
apartat_compro li{
	clear:both
	}	
	
	
.tit_apartat{
	font-size:1.2em}

	.tit_apartat02{
	font-size:1em}
	
.tit_apartat_empreses{
	font-size:1.2em;
	color:#3495c8
	}
	
.tit_apartat_moduls{
	font-size:1.2em;
	color:#8e210b
	}
	
.tit_apartat_compta{
	font-size:1.2em;
	color:#5e9622
	}
	
.tit_apartat_prof{
	font-size:1.2em;
	color:#00629a
	}
.tit_apartat_socie{
	font-size:1.2em;
	color:#71701d
	} 
.tit_apartat_contactar{
	font-size:1.2em;
	color:#d19500;
	} 
.peu{
	background-color:#333; 
	padding:0.4em; 
	text-align:center; 
	color:#CCC; 
	margin-top:1px;
	overflow:hidden;
	font-size:0.85em
	}
	
.menu{
	color:#000;
	overflow:hidden;
	width:55em
	
	}
.menu ul{
	margin:0 0 0 -2em;
	padding:0;
	margin-left:2px;
	margin-top:1px;
		}
.menu li{
	display:block;
	height:18em;
	
	width:9.65em; /* Firefox y los demás */

	
	float:left;
	padding:0.4em;
	margin-right:1px;
	border:1px solid #666; 
	color:#FFF;
	padding-right:0.4em; /* Firefox y los demás */
	*padding-right:0.35em !important;  /* Sólo IE7 */
	*padding-right:0em; /* Sólo IE6 */;
	background-color:#f0f0f0

	}
@media screen and (-webkit-min-device-pixel-ratio:0)
{
 .menu li
 {
  width:9.8em;/* The text will appear red only in Safari and Google Chrome */
 }
 
}
.menu ul li ul li{
	margin-left:0.4em;
	display:block;
	float:left; 
	padding:0.4em;
	margin-right:1px;
	list-style-image:url(../images/bullet_submenu.gif);
	color:#000;
	font-size:0.75em;
	margin-top:0.4em;
	width:11.5em;
	border:none;
	
	height:3.5em !important; /* Firefox y los demás */
	*height:4em !important;  /* Sólo IE7 */
	*height:4em; /* Sólo IE6 */
	
	
	text-indent:-8px !important; /* Firefox y los demás */
	*text-indent:-4px !important;  /* Sólo IE7 */
	*text-indent:-4px; /* Sólo IE6 */

	
	}

.mesinfo{
	color:#4692c8; 
	font-size:0.9em; 
	font-weight:bold; 
	text-align:center; 
	margin-top:1em
	}
.mesinfo a{
	color:#4692c8;
	text-decoration:none;
	
	}
.mesinfo a:hover{
	color:#4692c8;
	text-decoration:underline;
	}

.mesinfo2{
	color:#8a200e; 
	font-size:0.9em; 
	font-weight:bold; 
	text-align:center; 
	margin-top:1em
	}
.mesinfo2 a{
	color:#8a200e;
	text-decoration:none;
	
	}
.mesinfo2 a:hover{
	color:#8a200e;
	text-decoration:underline;
	}

.mesinfo3{
	color:#5f9a23; 
	font-size:0.9em; 
	font-weight:bold; 
	text-align:center; 
	margin-top:1em
	}
.mesinfo3 a{
	color:#5f9a23;
	text-decoration:none;
	
	}
.mesinfo3 a:hover{
	color:#5f9a23;
	text-decoration:underline;
	}
	
	
.mesinfo4{
	color:#1e5e9a; 
	font-size:0.9em; 
	font-weight:bold; 
	text-align:center; 
	margin-top:1em
	}
.mesinfo4 a{
	color:#1e5e9a;
	text-decoration:none;
	
	}
.mesinfo4 a:hover{
	color:#1e5e9a;
	text-decoration:underline;
	}
	
.mesinfo5{
	color:#70731e; 
	font-size:0.9em; 
	font-weight:bold; 
	text-align:center; 
	margin-top:1em
	}
.mesinfo5 a{
	color:#70731e;
	text-decoration:none;
	
	}
.mesinfo5 a:hover{
	color:#70731e;
	text-decoration:underline;
	}

.c_empreses{
	background-color:#3483bf; 
	padding:1em 0.4em 0.4em 0.8em;
	}
.c_empreses_tra{
	background-color:#4692c8;  
	margin:0.2em -0.4em 0 -0.75em; 
	padding:0.4em 0 0.3em 0.8em
	}
.c_empreses_tra a{
	color:#FFF;
	text-decoration:none
	}
.c_empreses_tra a:hover{

	color:#CCC;
	text-decoration:none;
	
	}
	
.a_moduls{
	background-color:#791308; 
	padding:1em 0.4em 0.4em 0.8em;
	}
.a_moduls_tra{
	background-color:#8a200e;  
	margin:0.2em -0.4em 0 -0.75em; 
	padding:0.4em 0 0.3em 0.8em
	}
.a_moduls_tra a{
	color:#FFF;
	text-decoration:none
	}
.a_moduls_tra a:hover{
	color:#CCC;
	text-decoration:none;
	}
	
.a_contabi{
	background-color:#4c8b15; 
	padding:1em 0.4em 0.4em 0.8em;
	}
.a_contabi_tra{
	background-color:#5f9a23;  
	margin:0.2em -0.4em 0 -0.75em; 
	padding:0.4em 0 0.3em 0.8em
	}
.a_contabi_tra a{
	color:#FFF;
	text-decoration:none
	}
.a_contabi_tra a:hover{
	color:#CCC;
	text-decoration:none;
	}
	
.profe{
	background-color:#124b8b; 
	padding:1em 0.4em 0.4em 0.8em;
	}
.profe_tra{
	background-color:#1e5e9a;  
	margin:0.2em -0.4em 0 -0.75em; 
	padding:0.4em 0 0.3em 0.5em
	}
.profe_tra a{
	color:#FFF;
	text-decoration:none
	}
.profe_tra a:hover{
	color:#CCC;
	text-decoration:none;
	}
	
.societats{
	background-color:#5e6112; 
	padding:1em 0.4em 0.4em 0.8em;
	}
.societats_tra{
	background-color:#70731e;  
	margin:0.2em -0.4em 0 -0.75em; 
	padding:0.4em 0 0.3em 0.8em
	}
.societats_tra a{
	color:#FFF;
	text-decoration:none
	}
.societats_tra a:hover{
	color:#CCC;
	text-decoration:none;
	}
.tit_creacio_empreses{
	font-size:1.4em;
	color:#666}
	
	.rssLinkGlobal {
		color:#FFF;
		font-weight:bold; /* pagina de informacion detallada */
		background:url(../images/feed-icon.gif) top right no-repeat;
		padding-right:21px;
		padding-bottom:5px;
		text-align:right;
	}

	* html .rssLinkGlobal { padding:0 21px 0 0; height:100%;}
	
	.serv_01{
		background-color:#3b9bcc; 
		padding:0.7em; 
		margin-bottom:1em;
		width:34em
		
		}
	.serv_02{
		background-color:#94240b; 
		padding:0.7em; 
		margin-bottom:1em;
		width:34em
		
		}
	.serv_03{
		background-color:#649b26; 
		padding:0.7em; 
		margin-bottom:1em;
		width:34em
		
		}
	.serv_04{
		background-color:#00689f; 
		padding:0.7em; 
		margin-bottom:1em;
		width:34em
		
		}
	.serv_05{
		background-color:#787620; 
		padding:0.7em; 
		margin-bottom:1em;
		width:34em
		
		}
	.serv_06{
		background-color:#14077f; 
		padding:0.7em; 
		margin-bottom:1em;
		width:34em
		
		}
	.serv_01 a, .serv_02 a, .serv_03 a, .serv_04 a, .serv_05 a, .serv_06 a {
		color:#FFF;
		text-decoration:none
		
		}
	.serv_01 a:hover, .serv_02 a:hover, .serv_03 a:hover, .serv_04 a:hover, .serv_05 a:hover, .serv_06 a:hover{
		color:#CCC;
		text-decoration:none}
		
	.ov{
		
		}
	.ov a{
		background-color:#333; 
		padding:0.4em; 
		color:#fff; 
		font-size:1.3em; 
		border:1px solid #000; 
		margin:1px; 
		text-align:center;
		display:block
		}
	.ov a:hover{ background-color:#fff; padding:0.4em; color:#000; font-size:1.3em; border:1px solid #000; margin:1px; text-align:center; display:block;text-decoration:none }
	
	a.mes_info_cont { font-size:1.2em; color:#5f9a23; text-decoration:underline }
	a:hover.mes_info_cont { font-size:1.2em; color:#5f9a23; text-decoration:none }
	
	a.mes_info_crea { font-size:1.2em; color:#4692c8; text-decoration:underline }
	a:hover.mes_info_crea { font-size:1.2em; color:#4692c8; text-decoration:none }
	
	a.mes_info_auto { font-size:1.2em; color:#8a200e; text-decoration:underline }
	a:hover.mes_info_auto { font-size:1.2em; color:#8a200e; text-decoration:none }
	
	a.mes_info_profe { font-size:1.2em; color:#1e5e9a; text-decoration:underline }
	a:hover.mes_info_profe { font-size:1.2em; color:#1e5e9a; text-decoration:none }
	
	a.mes_info_soci { font-size:1.2em; color:#70731e; text-decoration:underline }
	a:hover.mes_info_soci { font-size:1.2em; color:#70731e; text-decoration:none }
/*BOTONS APARTATS.........................................................................................*/
	.b_creacio {
		
		
		padding:0.5em;
		
		}
	.b_creacio a{
		background-image:url(../images/bt_creacio.gif);
		width:159px;
		height:12px;
		padding:0.5em;
		color:#FFF;
		font-size:1.3em;
		display:block;
		overflow:hidden;
		padding-left:0.8em
		}
	.b_creacio a:hover{
		background:url(../images/bt_creacio.gif)  0  -30px;
		text-decoration:none
		
		}
	.crea_em01{
		display:block;
		
		overflow:hidden}
	.crea_em01 *{
	  	display:block;
	  	height:1px;
	  	overflow:hidden;
	  	font-size:.01em;
	  	background:#3a95ca;
 		}
	.crea_em011{
		  margin-left:3px;
		  margin-right:3px;
		  padding-left:1px;
		  padding-right:1px;
		  border-left:1px solid #aad1e8;
		  border-right:1px solid #aad1e8;
		  background:#6bafd7}
	.crea_em012{
		  margin-left:1px;
		  margin-right:1px;
		  padding-right:1px;
		  padding-left:1px;
		  border-left:1px solid #ebf4f9;
		  border-right:1px solid #ebf4f9;
		  background:#5fa9d4}
	.crea_em013{
		  margin-left:1px;
		  margin-right:1px;
		  border-left:1px solid #5fa9d4;
		  border-right:1px solid #5fa9d4;}
	.crea_em014{
		  border-left:1px solid #aad1e8;
		  border-right:1px solid #aad1e8}
	.crea_em015{
		  border-left:1px solid #6bafd7;
		  border-right:1px solid #6bafd7}
	.crea_em01fg{
		  background:#3a95ca;
		  padding:0.3em;
		  padding-left:0.8em;
		  color:#fff;
		  font-size:1.2em;
		 

  }
  
/*BOTONS APARTATS.........................................................................................*/ 

.circular ul {
	list-style-type:square}
	
	.circular li {
	list-style-type:square; 
	margin:1em}

/*FORMULARI..................................................................................*/


form {
  margin: 0;
  padding: 0;
}

form fieldset {
  border-color: #000;
  border-width: 1px;
  border-style: NONE;

  padding: 5px;        /* padding in fieldset support spotty in IE */
  margin: 0;
}

form label { 
	display: block;  /* block float the labels to left column, set a width */
	float: left; 
	width: 140px; 
	padding: 0; 
	margin: 8px 0 0 20px; /* set top margin same as form input - textarea etc. elements */
	font-size:1.1em}



form fieldset legend {
	font-size:0.9em; /* bump up legend font size, not too large or it'll overwrite border on left */
                       /* be careful with padding, it'll shift the nice offset on top of border  */
}

form input, form textarea {
	/* display: inline; inline display must not be set or will hide submit buttons in IE 5x mac */
	width:auto;      /* set width of form elements to auto-size, otherwise watch for wrap on resize */
	margin:5px 0 0 10px; /* set margin on left of form elements rather than right of
                              label aligns textarea better in IE */
							  
}

form input#reset {
	margin-left:0px;
	margin-top:0.3em /* set margin-left back to zero on reset button (set above) */
}

textarea { overflow: auto; }

form small {
	display: block;
	margin: 0 0 5px 160px; /* instructions/comments left margin set to align w/ right column inputs */
	padding: 1px 3px;
	font-size: 88%;
}

form .required{font-weight:bold;} /* uses class instead of div, more efficient */

form br {
	clear:left; /* setting clear on inputs didn't work consistently, so brs added for degrade */
}

/*FI FORMULARI...........................................................................................................*/