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Netscape offers <LAYER> tag incorporated with JavaScript and Style Sheets as the way to get control on positioning, while Microsoft use ActiveX and CSS Style Sheets incorporated with scripting language like JScript (Microsoft's version of JavaScript) or VBScript to control positioning. Both share the same concept of positioning in which the coordinates x, y, and z can be specified. Z (z-axis) will allow designers to define the order of elements -- in front of or behind other object. Designers now can get control over the positioning.
you can see this link
http://www.yourhtmlsource.com/javascript/dhtmlexplained.html
