var swf_url = "http://www.ngk.co.jp/C1/news.swf";

var flTag ='<object classid="clsid:d27cdb6e-ae6d-11cf-96b8-444553540000" codebase="http://fpdownload.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=8,0,0,0" width="160" height="250" id="smirnoff" align="middle">'
+ '<param name="allowScriptAccess" value="always" />'
+ '<param name="movie" value="' + swf_url + '" />'
+ '<param name="menu" value="false" />'
+ '<param name="quality" value="high" />'
+ '<param name="wmode" value="transparent" />'
+ '<param name="bgcolor" value="#ffffff" />'
+ '<embed src="' + swf_url + '" menu="false" quality="best" wmode="transparent" bgcolor="#ffffff" width="160" height="250" name="c1" align="middle" allowScriptAccess="always" type="application/x-shockwave-flash" pluginspage="http://www.macromedia.com/go/getflashplayer" />'
+ '</object>';
document.write(flTag);