Attributes go after the name of the tag, and before the right angle-bracket.
The part to the right of the equal sign is called the value of the attribute. A CGI program is any program designed to accept and return data that conforms to the CGI specification. The program could be written in any programming language, including C, Perl, Java, or Visual Basic. CGI programs are the most common way for Web servers to interact dynamically with users. Many HTML pages that contain forms, for example, use a CGI program to process the form's data once it's submitted.