Prova così:

codice:
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<html xmlns="http://www.w3.org/1999/xhtml" xml:lang="it" lang="it">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1" />
<title>INCISORIA MECCANICA ABRUZZESE s.a.s</title>
</head>
<body bgcolor="#ffffff">
<table align="center" width="100%" height="100%" cellspacing="0" cellpadding="0" border="0">
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<param name="allowScriptAccess" value="sameDomain" />
<param name="movie" value="index.swf" />
<param name="menu" value="false" />
<param name="quality" value="high" />
<param name="bgcolor" value="#ffffff" />
<embed src="index.swf" menu="false" quality="high" bgcolor="#ffffff" width="100%" height="100%" name="index" align="middle" allowScriptAccess="sameDomain" type="application/x-shockwave-flash" pluginspage="http://www.macromedia.com/go/getflashplayer" />
</object>
<td>
  </tr>
</table>
</body>
</html>