AIMS Free Notes - Rules for Partnership in Islamic Finance/title> <META NAME="Description" CONTENT= "AIMS Free Notes - Rules for Partnership in Islamic Finance "> <META NAME="Keywords" CONTENT= "AIMS Free Notes - Rules for Partnership in Islamic Finance "> <style type="text/css">  </style> <script src="Scripts/AC_RunActiveContent.js" type="text/javascript"></script> <script language="JavaScript1.2" type="text/javascript" src="mm_css_menu.js"></script> <style type="text/css" media="screen"> @import url("./menu3.css"); </style> <link href="Stylesheets/dxbstyle1.css" rel="stylesheet" type="text/css" /> <script type="text/javascript">  </script> </head> <body> <table width="781" border="0" align="center" cellpadding="0" cellspacing="0" style="border: 1px solid #142a54"> <tr> <td width="116" bgcolor="#FFFFFF"><img src="images/logo.jpg" width="117" height="110" /></td> <td width="432" bgcolor="#FFFFFF"><script type="text/javascript"> AC_FL_RunContent( 'codebase','http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=9,0,28,0','width','432','height','110','src','images/top_flash4','quality','high','pluginspage','http://www.adobe.com/shockwave/download/download.cgi?P1_Prod_Version=ShockwaveFlash','movie','images/top_flash4' ); //end AC code </script><noscript> <object classid="clsid:D27CDB6E-AE6D-11cf-96B8-444553540000" codebase="http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=9,0,28,0" width="432" height="110"> <param name="movie" value="images/top_flash4.swf" /> <param name="quality" value="high" /> <embed src="images/top_flash4.swf" quality="high" pluginspage="http://www.adobe.com/shockwave/download/download.cgi?P1_Prod_Version=ShockwaveFlash" type="application/x-shockwave-flash" width="432" height="110"></embed> </object></noscript></td> <td bgcolor="#FFFFFF" width="231"><img src="images/top_right.jpg" width="227" height="110" /></td> </tr> <tr> <td bgcolor="#FFFFFF" width="116"><img src="images/top_menu1.jpg" width="117" height="31" border="0" usemap="#Map" /></td> <td bgcolor="#FFFFFF" width="432"><img src="images/top_menu2.jpg" width="432" height="31" border="0" usemap="#Map2" /></td> <td bgcolor="#FFFFFF" width="231"><img src="images/top_menu3.jpg" width="227" height="31" border="0" usemap="#Map3" /></td> </tr> <tr> <td colspan="3" valign="top" bgcolor="#FFFFFF" width="779"><table width="776" border="0" cellspacing="0" cellpadding="0"> <tr> <td width="573" valign="top"><table width="560" border="0" align="center" cellpadding="0" cellspacing="0"> <tr> <td> <table width="553" border="0" align="center" cellpadding="0" cellspacing="4" height="59"> <tr> <td height="135"> <p align="center"><img src="images/ctponline_top.jpg" width="567" height="135" /></td> </tr> <tr> <td class="style7" height="8"> <br /></td> </tr> <tr> <td height="33" bgcolor="#415071"> <font face="Verdana" style="font-weight: 700" color="#FFFFFF" size="2"> Islamic </font><span style="font-weight: 700"> <font face="Verdana" size="2" color="#FFFFFF">Rules for Partnership</font></span></td> </tr> <tr> <td height="2" class="style7"></td> </tr> <tr> <td height="1"></td> </tr> <tr> <td class="style7" height="34" bgcolor="#E4EAEF"> <p align="justify" class="style7" style="line-height: 150%; margin-top: 0; margin-bottom: 0"> <span style="font-size: 9pt"> Partnership</span></p> </td> </tr> <tr> <td class="style7" height="26"> <ol> <li> <p style="line-height: 150%; margin: 5 10"> When a person die and left behind some wealth. All his wealth will fall under the partnership of all his rightful inheritors. As long as permission is not obtained from all the inheritors, no one can take it for his personal purposes. If anyone takes it and uses it, he will be sinning.</p> </li> <li> <p style="line-height: 150%; margin: 5 10"> Two women got together and purchased a utensil. This utensil will now be under their joint partnership. One of the women cannot use it or sell it without the permission of the other.</p> </li> <li> <p style="line-height: 150%; margin: 5 10"> Each of two women contributed a certain amount of money and purchased guavas, pears, berries, jambolana, cucumbers, melons, etc. under a joint partnership. When the items came from the market, one of the women was not present. In such a case, do not divide the items taking your share and leaving her share one side thinking that when she comes she will take her share. As long as both of them are not present, it is not permissible to divide the shares. If you divide the shares and eat your share before she can arrive, you will be committing a major sin.<br> However, if wheat or any other grain was purchased under a joint partnership and you divided it, took your share and gave hers to her when she arrived, this is permissible. However, in such a case, if any theft takes place in the share of the other wife before her share could be given to her, then this would be regarded as a loss of both the women and she (the woman whose share got stolen or disappeared in any other way) will become a partner in her (the women whose share was not stolen) share.</p> </li> <li> <p style="line-height: 150%; margin: 5 10"> Two persons invested R100 each and commenced with a business and agreed that whatever profits they make will be divided equally between them. This is valid. If they agree that one person will receive two thirds of the profits and the other will receive one third, it is also valid. This is irrespective of whether both of them invested the same amount of money or one invested more and the other less.</p> </li> <li> <p style="line-height: 150%; margin: 5 10"> Two persons hadn't purchased the goods as yet and the money got stolen. Alternatively, both their money was still kept separately and the money of one of them got stolen. In such a case the partnership will be annulled. They must become partners again and then commence with their business.</p> </li> <li> <p style="line-height: 150%; margin: 5 10"> Two persons entered into a partnership and one of them said: "Take this R100 of mine, add R100 from your side and you start selling clothes. We will divide the profits between us." One of them purchased some clothes (with his own money).<br> Thereafter, R100 of the other person (the one who did not purchase the clothes) got stolen. In such a case, both of them will be partners in whatever clothes were purchased and the other person (the one whose money got stolen) can take money from him equal to the value of half the clothes.</p> </li> <li> <p style="line-height: 150%; margin: 5 10"> When embarking on a business venture, one of them made the condition that whatever profits we make, R10 or R15 will be mine and the balance will be yours. This is not permissible.</p> </li> <li> <p style="line-height: 150%; margin: 5 10"> The goods that were for sale got stolen. Both of them will have to bear the loss. It cannot happen that all the losses are borne by one person. If they make an agreement that whatever losses we encounter, I will bear them and whatever profits we make we will share it between us, this is not permissible.</p> </li> <li> <p style="line-height: 150%; margin: 5 10"> Once a partnership has been pronounced to be prohibited or invalid, then when they share the profits, all their previous agreements will not be taken into consideration. Instead, if both of them made an equal investment, they will receive equal profits. If the investment was not the same, the profits will be shared according to the percentage invested by each person irrespective of what agreement may have been made. Agreements are only taken into consideration when the partnership is valid and is not allowed to become prohibited.</p> </li> <li> <p style="line-height: 150%; margin: 5 10"> Two women entered into a partnership on the basis that whatever sewing we get, we will do it together and whatever money we receive for the sewing, we will share it between ourselves. This partnership is valid. If they make an agreement that we will do the sewing together but the money that we receive, I will take two thirds and you must take one third, it will still be valid. But if they agree that one will receive R10 or R20, and the other will receive the balance, this is not permissible.</p> </li> <li> <p style="line-height: 150%; margin: 5 10"> One of these two women accepted a length of material which had to be sewn into a garment. The other woman cannot say: "Why did you take this job? Since you have taken it, you will have to sew it." Instead, the responsibility of sewing the garment is now wajib on both of them. If one of them does not sew, the other one will have to sew it. Alternatively, both of them can sew it together. In short, they cannot refuse to sew it.</p> </li> <li> <p style="line-height: 150%; margin: 5 10"> The customer who had given the job of sewing came to collect her garment. When she came to collect it, the woman who had accepted the job was not present. Instead, the other partner was present. The customer has the right to ask for the garment from this partner as well. The latter cannot say that she has nothing to do with it and that she must collect it from the person whom she had given it to.</p> </li> <li> <p style="line-height: 150%; margin: 5 10"> In the same way, both partners have the right to ask for the money for carrying out the job. The customer cannot say that she will not give it to you and that she will only pay the person to whom she had given the job. When both of them are working under a partnership, both of them have the right to ask for the money. The customer will be fulfilling her duty by paying any one of them.</p> </li> <li> <p style="line-height: 150%; margin: 5 10"> Two women entered into a partnership that they will go together into the jungle and bring firewood. This partnership is not valid. The firewood belongs to the one who picks it up. There is no joint ownership in this.</p> </li> <li> <p style="line-height: 150%; margin: 5 10"> One woman said to another: "Keep these eggs under your hen. Whatever chicks are born, we will share them equally." This is not permissible.</p> </li> </ol> </td> </tr> <tr> <td class="style7" height="34" bgcolor="#E4EAEF"> <p align="justify" class="style7" style="line-height: 150%; margin-top: 0; margin-bottom: 0"> <span style="font-size: 9pt"> Distributing Items, that are Under Partnership</span></p> </td> </tr> <tr> <td class="style7" height="26"> <ol> <li> <p style="line-height: 150%; margin: 5 10"> Two persons got together and purchased wheat from the market. At the time of dividing this wheat, it is not necessary for both of them to be present. Even if one of them is not present, it is permissible for the other person to have it weighed properly, take her share, and keep the other share aside for her partner. Once the wheat has been divided, it is permissible for the person who was present to do whatever she wishes with her own share - she can eat it, consume it in any other way, give it to someone, etc. All this is permissible. The same rule will apply to Butter, oil, eggs, etc. <br> In short, items which do not have any difference and are all the same can be purchased and divided in the absence of any one of the partners. However, if the second person has not taken her share as yet and it disappears or is destroyed in some way or the other, then this loss will be regarded as a loss of both the partners - as explained in the chapter on partnerships.<br> As for those items in which there is a difference, such as guavas, pears, etc. then as long as both partners are not present, it will not be permissible to divide the shares.</p> </li> <li> <p style="line-height: 150%; margin: 5 10"> Two girls got together and purchased some mangoes, guavas, etc. One of them was not present at that time. It is not permissible for the other girl to eat any of this fruit. When the other girl comes, the fruit will be divided and only then can she eat it. If she does not wait for her and commences eating before it can be divided, she will be committing a sin.</p> </li> <li> <p style="line-height: 150%; margin: 5 10"> Two persons got together and purchased roasted gram seeds. It will not be permissible for them to divide this by mere estimation. They will have to weigh it properly and divide it equally. If there is any difference in the weight, it will be regarded as interest.</p> </li> </ol> </td> </tr> <tr> <td height="1"></td> </tr> <tr> <td height="1"> </td> </tr> <tr> <td class="style8" height="1"></td> </tr> </table></td> </tr> </table></td> <td width="204" valign="top" bgcolor="b9c6d4" style="background-color:#b9c6d4"><table width="204" border="0" cellspacing="0" cellpadding="0"> <tr> <td height="135"><table width="200" border="0" cellspacing="0" cellpadding="0"> <tr> <td><div id="FWTableContainer791310426"> <table border="0" cellpadding="0" cellspacing="0" width="200">  <tr> <td><img src="spacer.gif" width="9" height="1" border="0" alt="" /></td> <td><img src="spacer.gif" width="182" height="1" border="0" alt="" /></td> <td><img src="spacer.gif" width="9" height="1" border="0" alt="" /></td> <td><img src="spacer.gif" width="1" height="1" border="0" alt="" /></td> </tr> <tr> <td colspan="3"><img name="menu3_r1_c1" src="images/menu3_r1_c1.gif" width="200" height="9" border="0" id="menu3_r1_c1" alt="" /></td> <td><img src="spacer.gif" width="1" height="9" border="0" alt="" /></td> </tr> <tr> <td rowspan="10"><img name="menu3_r2_c1" src="images/menu3_r2_c1.gif" width="9" height="143" border="0" id="menu3_r2_c1" alt="" /></td> <td><a href="javascript:;" onmouseover="MM_displayStatusMsg('');return document.MM_returnValue"><img name="menu3_r2_c2" src="images/menu3_r2_c2.gif" width="182" height="25" border="0" id="menu3_r2_c2" alt="" /></a></td> <td rowspan="10"><img name="menu3_r2_c3" src="images/menu3_r2_c3.gif" width="9" height="143" border="0" id="menu3_r2_c3" alt="" /></td> <td><img src="spacer.gif" width="1" height="25" border="0" alt="" /></td> </tr> <tr> <td><img name="menu3_r3_c2" src="images/menu3_r3_c2.gif" width="182" height="4" border="0" id="menu3_r3_c2" alt="" /></td> <td><img src="spacer.gif" width="1" height="4" border="0" alt="" /></td> </tr> <tr> <td><a href="javascript:;" onmouseout="MM_menuStartTimeout(300);" onmouseover="MM_displayStatusMsg('');MM_menuShowMenu('MMMenuContainer0326100822_0', 'MMMenu0326100822_0',-150,0,'menu3_r4_c2');return document.MM_returnValue"><img name="menu3_r4_c2" src="images/menu3_r4_c2.gif" width="182" height="21" border="0" id="menu3_r4_c2" alt="" /></a></td> <td><img src="spacer.gif" width="1" height="21" border="0" alt="" /></td> </tr> <tr> <td><img name="menu3_r5_c2" src="images/menu3_r5_c2.gif" width="182" height="5" border="0" id="menu3_r5_c2" alt="" /></td> <td><img src="spacer.gif" width="1" height="5" border="0" alt="" /></td> </tr> <tr> <td><a href="javascript:;" onmouseout="MM_menuStartTimeout(300);" onmouseover="MM_displayStatusMsg('');MM_menuShowMenu('MMMenuContainer0326113819_1', 'MMMenu0326113819_1',-151,4,'menu3_r6_c2');return document.MM_returnValue"><img name="menu3_r6_c2" src="images/menu3_r6_c2.gif" width="182" height="20" border="0" id="menu3_r6_c2" alt="" /></a></td> <td><img src="spacer.gif" width="1" height="20" border="0" alt="" /></td> </tr> <tr> <td><img name="menu3_r7_c2" src="images/menu3_r7_c2.gif" width="182" height="6" border="0" id="menu3_r7_c2" alt="" /></td> <td><img src="spacer.gif" width="1" height="6" border="0" alt="" /></td> </tr> <tr> <td><a href="javascript:;" onmouseout="MM_menuStartTimeout(300);" onmouseover="MM_displayStatusMsg('');MM_menuShowMenu('MMMenuContainer0326114006_2', 'MMMenu0326114006_2',-151,4,'menu3_r8_c2');return document.MM_returnValue"><img name="menu3_r8_c2" src="images/menu3_r8_c2.gif" width="182" height="21" border="0" id="menu3_r8_c2" alt="" /></a></td> <td><img src="spacer.gif" width="1" height="21" border="0" alt="" /></td> </tr> <tr> <td><img name="menu3_r9_c2" src="images/menu3_r9_c2.gif" width="182" height="5" border="0" id="menu3_r9_c2" alt="" /></td> <td><img src="spacer.gif" width="1" height="5" border="0" alt="" /></td> </tr> <tr> <td><a href="javascript:;" onmouseout="MM_menuStartTimeout(300);" onmouseover="MM_displayStatusMsg('');MM_menuShowMenu('MMMenuContainer0326115529_3', 'MMMenu0326115529_3',-151,4,'menu3_r10_c2');return document.MM_returnValue"><img name="menu3_r10_c2" src="images/menu3_r10_c2.gif" width="182" height="21" border="0" id="menu3_r10_c2" alt="" /></a></td> <td><img src="spacer.gif" width="1" height="21" border="0" alt="" /></td> </tr> <tr> <td><img name="menu3_r11_c2" src="images/menu3_r11_c2.gif" width="182" height="15" border="0" id="menu3_r11_c2" alt="" /></td> <td><img src="spacer.gif" width="1" height="15" border="0" alt="" /></td> </tr> </table> <div id="MMMenuContainer0326100822_0"> <div id="MMMenu0326100822_0" onmouseout="MM_menuStartTimeout(300);" onmouseover="MM_menuResetTimeout();"> <a href="MBA_in_Islamic_Banking_and_Finance.htm" id="MMMenu0326100822_0_Item_0" class="MMMIFVStyleMMMenu0326100822_0" onmouseover="MM_menuOverMenuItem('MMMenu0326100822_0');"> Program Overview </a> <a href="MBA_Courses.htm" id="MMMenu0326100822_0_Item_1" class="MMMIVStyleMMMenu0326100822_0" onmouseover="MM_menuOverMenuItem('MMMenu0326100822_0');"> Course Outline </a> <a href="MBA_Fee.htm" id="MMMenu0326100822_0_Item_2" class="MMMIVStyleMMMenu0326100822_0" onmouseover="MM_menuOverMenuItem('MMMenu0326100822_0');"> Eligibility & Fee </a> </div> </div> <div id="MMMenuContainer0326113819_1"> <div id="MMMenu0326113819_1" onmouseout="MM_menuStartTimeout(300);" onmouseover="MM_menuResetTimeout();"> <a href="Certified-Islamic-Finance-Expert.htm" id="MMMenu0326113819_1_Item_0" class="MMMIFVStyleMMMenu0326113819_1" onmouseover="MM_menuOverMenuItem('MMMenu0326113819_1');"> Program Overview </a> <a href="Islamic-Finance-Program.htm" id="MMMenu0326113819_1_Item_1" class="MMMIVStyleMMMenu0326113819_1" onmouseover="MM_menuOverMenuItem('MMMenu0326113819_1');"> Course Outline </a> <a href="Islamic-Finance-Training.htm" id="MMMenu0326113819_1_Item_2" class="MMMIVStyleMMMenu0326113819_1" onmouseover="MM_menuOverMenuItem('MMMenu0326113819_1');"> Eligibility & Fee </a> </div> </div> <div id="MMMenuContainer0326114006_2"> <div id="MMMenu0326114006_2" onmouseout="MM_menuStartTimeout(300);" onmouseover="MM_menuResetTimeout();"> <a href="Certified-Islamic-Banker.htm" id="MMMenu0326114006_2_Item_0" class="MMMIFVStyleMMMenu0326114006_2" onmouseover="MM_menuOverMenuItem('MMMenu0326114006_2');"> Program Overview </a> <a href="Islamic-Banking-Program.htm" id="MMMenu0326114006_2_Item_1" class="MMMIVStyleMMMenu0326114006_2" onmouseover="MM_menuOverMenuItem('MMMenu0326114006_2');"> Course Outline </a> <a href="Islamic-Banking-Training.htm" id="MMMenu0326114006_2_Item_2" class="MMMIVStyleMMMenu0326114006_2" onmouseover="MM_menuOverMenuItem('MMMenu0326114006_2');"> Eligibility & Fee </a> </div> </div> <div id="MMMenuContainer0326115529_3"> <div id="MMMenu0326115529_3" onmouseout="MM_menuStartTimeout(300);" onmouseover="MM_menuResetTimeout();"> <a href="Certified-Takaful-Professional.htm" id="MMMenu0326115529_3_Item_0" class="MMMIFVStyleMMMenu0326115529_3" onmouseover="MM_menuOverMenuItem('MMMenu0326115529_3');"> Program Overview </a> <a href="Islamic-Insurance-Training.htm" id="MMMenu0326115529_3_Item_1" class="MMMIVStyleMMMenu0326115529_3" onmouseover="MM_menuOverMenuItem('MMMenu0326115529_3');"> Course Outline </a> <a href="Takaful-Training.htm" id="MMMenu0326115529_3_Item_2" class="MMMIVStyleMMMenu0326115529_3" onmouseover="MM_menuOverMenuItem('MMMenu0326115529_3');"> Eligibility & Fee </a> </div> </div> </div></td> </tr> </table></td> </tr> <tr> <td> <table width="190" border="0" align="center" cellpadding="0" cellspacing="4" height="694"> <tr> <td height="76"><table width="190" border="0" align="center" cellpadding="0" cellspacing="0" style="background-color:#415071"> <tr> <td colspan="2" bgcolor="415071" height="4"></div></td> </tr> <tr> <td width="20" bgcolor="415071"> <div align="center" style="color: #000; font-family: arial,sans-serif"><img src="images/right_dot.jpg" width="11" height="11" /></div></td> <td width="170" height="20" bgcolor="415071"> <span class="style4"> I<a href="Islamic-Finance-Industry.htm" style="text-decoration: none"><font color="#FFFFFF">BF Industry Overview</font></a></span></td> </tr> <tr> <td bgcolor="415071"><div align="center"> <div align="center"><img src="images/right_dot.jpg" width="11" height="11" /></div> </div></td> <td height="20" bgcolor="415071" class="style4"> <a target="_self" class="style4" style="text-decoration: none" href="Islamic-Banking-Consultancy.htm">Consultancy Services</a></td> </tr> <tr> <td bgcolor="415071"><div align="center"> <div align="center"><img src="images/right_dot.jpg" width="11" height="11" /></div> </div></td> <td height="20" bgcolor="415071" class="style4"> <a href="Faculty.htm" target="_self" class="style4" style="text-decoration: none">Faculty & Consultants </a></td> </tr> <tr> <td bgcolor="415071"><div align="center"><img src="images/right_dot.jpg" width="11" height="11" /></div></td> <td height="20" bgcolor="415071" class="style4"> <a target="_self" class="style4" style="text-decoration: none" href="clients.htm">Our Clients</a></td> </tr> <tr> <td bgcolor="415071"><div align="center"> <div align="center"><img src="images/right_dot.jpg" width="11" height="11" /></div> </div></td> <td height="20" bgcolor="415071" class="style4"> <a href="Partners.htm" target="_self" class="style4" style="text-decoration: none">Partner With Us </a></td> </tr> <tr> <td bgcolor="415071"><div align="center"> <div align="center"><img src="images/right_dot.jpg" width="11" height="11" /></div> </div></td> <td height="20" bgcolor="415071" class="style4"> <a href="News-and-Articles.htm" style="text-decoration: none"><font color="#FFFFFF">News & Articles</font></a> </td> </tr> <tr> <td bgcolor="415071"><div align="center"><img src="images/right_dot.jpg" width="11" height="11" /></div></td> <td height="20" bgcolor="415071" class="style4"> <a href="Human-Resources.htm" style="text-decoration: none"><font color="#FFFFFF">JOB Resources</font></a></td> </tr> <tr> <td bgcolor="415071" height="20"><div align="center"> <div align="center"><font color="#FFFFFF"><img src="images/right_dot.jpg" width="11" height="11" /></font></div> </div></td> <td height="20" bgcolor="415071" class="style4"> <font color="#FFFFFF"> <b> <a style="text-decoration: none" href="Free-Study-Notes.htm"><font color="#FFFFFF">FREE</font></a></b><a style="text-decoration: none" href="Free-Study-Notes.htm"><font color="#FFFFFF"> Study Notes</font></a></font></td> </tr> <tr> <td bgcolor="415071" align="center" width="19" height="20"> <div align="center" style="color: #000; font-family: arial,sans-serif"><img src="images/right_dot.jpg" width="11" height="11" /></div></td> <td height="20" bgcolor="415071" class="style4" width="171"> <a href="Accreditation.htm" style="text-decoration: none"> </a><a style="text-decoration: none" target="_self" class="style4" href="FAQs.htm">FAQs</a></td> </tr> <tr> <td colspan="2" bgcolor="415071" height="4"></td> </tr> </table></td> </tr> <tr> <td height="19" bgcolor="415071" style="background-color:#B9C6D4"> </td> </tr> <tr> <td height="16" bgcolor="415071" style="background-color:#415071"><div align="center" class="style5">Participants Comments</div></td> </tr> <tr> <td height="352"> <p align="left" class="style7" style="line-height: 150%; margin-top: 0; margin-bottom: 0"> <i><img src="images/quote_e.gif" width="15" height="13" />After 10 years of work in marketing, I decided to switch my field and enrolled in CIFE program. I thanks AIMS, its Learning Model and the faculty for their online educational support. CIFE is more than a training. Through this training, I learned each and every aspect required for a good career in an Islamic Finance industry. After completing this program, I joined a Bank in Jeddah and shortly accepted a great offer from a newly established Islamic Bank in Dubai as a Product Development Manager. I’m happy that I am earning a lot. I strongly recommend this experience to everyone who wants to be successful not only in their jobs but in their lives.<img src="images/quote_s.gif" width="15" height="13" /> </i> </p></td> </tr> <tr> <td height="21"><div align="right" class="style8"> <p style="line-height: 200%; margin-top: 0; margin-bottom: 0"> <i>Muhammad Ali, UAE.</i></div></td> </tr> <tr> <td height="163"> <table width="190" border="0" align="center" cellpadding="0" cellspacing="4" height="43"> <tr> <td height="20" bgcolor="415071" style="background-color:#B9C6D4"> </td> </tr> </table> </td> </tr> <tr> <td height="15"></td> </tr> <tr> <td height="1"><div align="right"></div></td> </tr> </table></td> </tr> </table></td> </tr> </table></td> </tr> <tr> <td colspan="3" bgcolor="#FFFFFF" width="779"><img src="images/bottom.jpg" width="776" height="9" /></td> </tr> <tr> <td colspan="3" bgcolor="#FFFFFF" width="779"><table width="770" border="0" cellspacing="0" cellpadding="0"> <tr> <td width="538" height="20" class="style7"> Copyright © 2005 AIMS</td> <td width="232"><span class="style7"><a href="PrivacyPolicy.htm" target="_self" class="style7">Privacy Policy</a> | <a href="termsofuse.htm" target="_self">Terms of Use</a> | <a href="sitemap.htm" target="_self">Sitemap</a> </span></td> </tr> </table></td> </tr> </table> <map name="Map" id="Map"><area shape="rect" coords="17, 9, 60, 24" href="index.html" target="_self" /> <area shape="rect" coords="90, 7, 125, 24" href="Corporate-Training.htm" target="_self" /> </map> <map name="Map2" id="Map2"> <area shape="rect" coords="0, 7, 112, 25" href="Corporate-Training.htm" target="_self" /> <area shape="rect" coords="128, 10, 223, 26" href="Certificate-Programs.htm" target="_self" /> <area shape="rect" coords="240, 7, 328, 27" href="e-Learning.htm" target="_self" /> <area shape="rect" coords="342, 9, 424, 26" href="enrollnow.htm" target="_self" /> </map> <map name="Map3" id="Map3"><area shape="rect" coords="12,6,91,27" href="contact.htm" target="_self" /> </map>  <script type="text/javascript"> var gaJsHost = (("https:" == document.location.protocol) ? "https://ssl." : "http://www."); document.write(unescape("%3Cscript src='" + gaJsHost + "google-analytics.com/ga.js' type='text/javascript'%3E%3C/script%3E")); </script> <script type="text/javascript"> var pageTracker = _gat._getTracker("UA-5280557-1"); pageTracker._trackPageview(); </script>  </body>