<table width="100%" border="0" cellpadding="0" cellspacing="0" >
        <tr>
          <td align="left">
            <{if $xoops_isuser}>
              (message for login user)
            <{else}>
              (message for guests)
            <{/if}>
          </td>
          <td align="right">
            <{if $xoops_isuser}>
              <a href='<{$xoops_url}>/user.php?op=logout'><b>Logout</b></a>
            <{else}>
              Powered by XOOPS2
            <{/if}>
          </td>
        </tr>
      </table>