.panel_outer{
 width:100%; height:100%; 
 overflow:hidden;
 position:absolute; left:0px; top:0px; border:none; margin:0px; padding:0px;
}

.panel_inner{position:absolute; overflow:auto; margin:0px; padding:0px; background-color:#fff;}
.panel {position:absolute; overflow:hidden; z-index:10;}
.panel>div      {background-color:#fff;}
.panel_handle   {position:absolute; z-index:100000;}
.panel_handle_ew{cursor:e-resize;}
.panel_handle_ns{cursor:n-resize;}