// По нажатию кнопки "Включить/выключить flash" скрывает или показывает  
 // ролик и значение пишет в куку (Cookies) клиента с ExpireTime в 40 дней. 

function setCookie(cookieName, cookieContent, cookieExpireTime){
    if(cookieExpireTime>0){
	var expDate=new Date()
	expDate.setTime(expDate.getTime()+cookieExpireTime*1000*60*60)
	var expires=expDate.toGMTString()
	document.cookie=cookieName+"="+escape(cookieContent)+"; path="+escape('/')+"; expires="+expires
    }else{
	document.cookie=cookieName+"="+escape(cookieContent)+"; path="+escape('/')+"";
    }
}

function getCookie(cookieName){
    var ourCookie=document.cookie
    if(!ourCookie || ourCookie=="")return ""
    ourCookie=ourCookie.split(";")
    var i=0
    var Cookie
    while(i<ourCookie.length){
	Cookie=ourCookie.split("=")[0]
	if(Cookie.charAt(0)==" ")
		Cookie=Cookie.substring(1)
	if(Cookie==cookieName){
	    return unescape(ourCookie[i].split("=")[1])
	}
	i++
    }
    return ""
}

var isFlash=getCookie("flashStatus");
if ((isFlash!="on") && (isFlash!="off")) isFlash="on";

function toggleFlash(){
  isFlash = (isFlash=="on") ? "off":"on";
  setCookie("flashStatus",isFlash,1000);
  if (isFlash=="on") document.location.reload();
  if ((bw.dom) && (isFlash=="off")) { 
     document.getElementById('oFlash').style.display = "none";
	 document.getElementById('oNoFlash').style.display="block";
	 }
}

<A class=flash 
            onclick="toggleFlash(); return false;" 
            href="http://www.test.ru/">Включить/выключить флэш</A>
      <DIV id=oNoFlash style="DISPLAY: none"><IMG height=180 alt="" 
      src="/images/top_noflash.jpg" width=459 border=0></DIV>
      <DIV id=oFlash>
      <SCRIPT><!--
if (isFlash=="on") 
  {
   document.write("<OBJECT 
classid='clsidD27CDB6E-
AE6D-11cf-96B8-444553540000' codebase='http://download.macromedia.com/pub/
shockwave/cabs/
flash/swflash.cab#version=5,0,0,0' WIDTH=431 HEIGHT=180>");
   document.write("<param name='wmode' value='opaque'><PARAM NAME=movie VALUE='i/baikal.flash.swf'>
<PARAM NAME=quality VALUE=high><PARAM NAME=bgcolor VALUE=#FFFFFF>
<EMBED src='i/baikal.flash.swf' 
quality=high bgcolor=#FFFFFF  WIDTH=431 HEIGHT=180 TYPE='
application/x-shockwave-flash' 
PLUGINSPAGE='
http://www.macromedia.com/shockwave/
download/index.cgi?
P1_Prod_Version=ShockwaveFlash'>
</EMBED></OBJECT>");
  }
else document.getElementById('oNoFlash').style.display="block";
 [i]//--> 
</SCRIPT>
      </DIV>

<A class=flash 
            onclick="toggleFlash(); return false;" 
            href="http://www.test.ru/">Включить/выключить флэш</A>