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// HTML
<div id="ajaxBusy"></div>


// CSS
#ajaxBusy {
    display:none;
    position: fixed;
    z-index:999999;
    height:99%;
    width:99%;
    background: url(../img/loading-icon-trans.gif) no-repeat 50% 50%;
}


// JavaScript
$(document).ajaxStart(function(){
    $('#ajaxBusy').show();
}).ajaxStop(function(){
    $('#ajaxBusy').hide();
});