vimax com enlargement penis penis pump
There are nonsurgical options for prostate cancer.
Hormonal therapy is just as popular as surgery, but maybe dismissed by many urologists as unproven. Many patients whose cancer has spread throughout the body find relief through reducing the amount of male hormone in the bloodstream which is what the cancer “feeds on". Without testosterone, impotency is almost inevitable.
One such drug is the DES (diethistibestrol), a chemical that is similar to estrogen (a female hormone). Although DES brings with it a longer life and lessens the symptoms, it does have side effects. It kills a man’s sex drive, and many men report the nearly female effects: breast enlargement, thinning beards and even scrotal shrinkage.
LH-RH Agonists (Leuprolide and Goserelin) can be used in later stages of prostate cancer. This is a synthetic pituitary hormone that regulates the release of testosterone into the bloodstream. After triggering an initial rush of testosterone, it causes a drastic decrease in testosterone which then starves the tumor. The side effects are occasional hot flashes, headaches, or impotence. It is usually administered through injections or implant pellets.
Antiandrogens are hormones that inhibits the action of testosterone on cancer cells. It is also marketed to the brand name Flutamide, and it is frequently used in conjunction with other hormone treatments to lessen the pain of advanced prostate cancer
Immunotherapy is a method used to build up the body's natural defense against diseases, including cancer. Some doctors combine immunotherapy with chemotherapy to help patients through the later stages of prostate cancer. Other sufferers use natural cures and herbs to help their bodies fight the cancer.
Radiation and Hyperthermia
Scientists do know that temperatures of 105°F or higher are deadly to cell division and weak cells. Scientists are attempting to put this information to work on prostate cancer by combining it with radiation to kill cancer cells.
When applying heat to the whole body or to the localized area prior to radiation, it seem s to be more effective than either treatment alone
There are Enzyme-inhibiting drugs such as Proscar by blocking production of an enzyme that triggers production of testosterone.
Chemotherapy is usually considered a last resort for many cancer patients. The chemicals directly attack the cancer cells but usually end up killing many healthy cells as well.
These are only a few of the treatments available for prostate cancer patients. Please discuss with your doctor as to what treatment may be the best option for you.
penis enlargment without pills free penile enlargment technique penis enlagement procedure penis enlarement photo male pnis enlargement penis enlargement tip vimax cheap penis enlargement penis enhancement secret
vimax com enlargement penis penis pump
Most men over the age of 50 are liable, according to statistics, to get prostate cancer. For American men, about 300,000 new cases are diagnosed each year, and some 35,000 men die of this disease annually. The numbers are increasing as well.
This article is all about simple ways of keeping your prostrate healthy.
What is the problem?
The prostate is a chestnut-shaped gland and organ that sits right below the bladder and is wrapped around the urethra. Other than closing the urethra during erection, the prostate has nothing to do with a man’s urinary system.
The prostate is needed for ejaculation, as the ejaculate passes through the same urethra as the urine does. The prostate gland’s basic job is to add special fluid to the sperm before it exits the penis during ejaculation.
This is why the prostate sits below the bladder, and also why prostate problems interfere with a man’s ability to urinate and to have sex.
The prostate is affected three ways:
1. infection
2. enlargement
3. cancer
What are the problem’s symptoms?
For infection (called prostitis) there is a great deal of pain, fever, and uninary problems. There are medicines and conventional therapies, however following the dietary rules below are very beneficial for prostitis.
Englargement (known as BHP or benign prostatic hypertrophy) is a non-cancerous enlarement of the prostate. The symptoms are hesitancy in urinating, dribbling of urine before and after urinating, frequent urination, straining to start the stream, urgency of urination, and getting up several times at night to urinate.
Cancer of the prostate symptoms are quite the same as BHP and many men are quite unaware they have cancer of the prostate, as there are often no symptoms at all. A PSA test done every 6 months is now a necessity for every man over 45.
What can be done about it?
Actually a lot. Diet and stress appear to be the main culprits. Here is a list of “do eat” and “do not eat” that is quite time tested.
Eat the following
lots of fresh vegetables and fruits, legumes (peas, beans, and lentils). fresh fish. And especially fish from cold ocean waters (such as salmon, sardines, mackerel, and cod) have large amounts of essential fatty acids. whole grain in moderation, rather than refined (white) breads, pasta, crackers, rice, and other grains.
Dont eat the following
fatty meats, fatty meats, excess of salts, hydrogenated oils, such as those found in margarine, donuts, cookies, cakes, other desserts, potato chips, and other deep-fried foods. canned, packaged, or otherwise processed foods, sodas, alcohol, black teas (which includes most iced teas), or coffee, and dairy foods, especially if they have been pasteusterised.
Are there Special Foods that Can Cure the Cancer?
Perhaps; and this is still a subject open to debate,but chilli peppers have been shown to inhibit the cancerous cells of the prostate. There was a study done recently at UCLA in California which indicate as much.
Also there are several herbs and food additives known for their beneficial action on the prostate. They are:
•Saw palmetto: This herb is now well-known to shrink enlarged prostates and to lower PSA..
•Green tea: The catechins found in green tea are the likely “medicines” for the prostate, although it is not known exactly how they prevent or combat existing prostate cancer. The usual dose is no less than 6 cups per day.
•Pygeum: Pygenum has been used to treat diseases of the prostate and urinary tract for many years.
•Nettle: The Nettle is rich in vitamin C, iron, and other proven nutrients that bolster the prostate.
•Kelp: This is seaweed, and plentiful in iodine and contains minerals that help to prevent and treat prostate cancer. Asian men, with high doses of kelp in their diet (than American men) have a much lower incidence of any prostate problem.
If you follow the above you will have and keep a healthy prostrate.
pennis enlargement photo enlargment forum free matter penile size buy penis enargement pills get vigrx penis enargement product penis elargement pills enlarement free penis pills sample free penis enhancement exercise vimax com enlargement penis penis pump
If your child is near or has passed his first birthday, you can begin incorporating pre-potty training ideas into his life. They are simple things that will lay the groundwork for potty training and will make the process much easier when you're ready to begin.
During diaper changes, narrate the process to teach your toddler the words and meanings for bathroom-related functions. Include descriptive words that you'll use during the process, such as wet, dry, wipe, and wash.
If you're comfortable with it, bring your child with you when you use the toilet. Explain what you're doing. Tell him that when he gets bigger, he'll go in the toilet instead of in his diaper. Let him flush the toilet if he wants to.
Help your toddler identify what's happening when she wets or fills her diaper. Have her watch you dump and flush.
Start giving your child simple directions and help him to follow them. For example, ask him to get a toy from another room or to put the spoon in the dishwasher.
Encourage your child to do things on her own: put on her socks, pull up her pants, carry a cup to the sink, or fetch a book.
Have a daily sit-and-read time together, to prepare for quiet potty sitting time.
Take the readiness quiz again every month or two to see if you're ready to move on to active potty learning.
Get Set
Buy a potty chair, a dozen pairs of training pants, four or more elastic-waist pants or shorts, and a supply of pull-up diapers or disposables with a feel-the-wetness sensation liner.
Put the potty in the bathroom, and tell your child what it's for.
Read books about going potty to your child.
Let your child practice just sitting on the potty without expecting a deposit.
Go
Begin dressing your child in training pants or pull-up diapers.
Create a potty routine--have your child sit on the potty when she first wakes up, after meals, before getting in the car, and before bed.
If your child looks like she needs to go--tell, don't ask! Say, "Let's go to the potty."
Boys and girls both can learn sitting down. Teach your son to hold his penis down. He can learn to stand when he's tall enough to reach.
Your child must relax to go: read a book, tell a story, sing, or talk about the day.
Make hand washing a fun part of the routine. Keep a step stool by the sink, and have colorful, child-friendly soap available.
Praise her when she goes!
Expect accidents, and clean them up calmly.
Matter-of-factly use diapers or pull-ups for naps and bedtime.
Either cover the car seat or use pull-ups or diapers for car trips.
Visit new bathrooms frequently when away from home.
Be patient! It will take three to twelve months for your child to be an independent toileter.
Stop
If your child has temper tantrums or sheds tears over potty training, or if you find yourself getting angry, then stop training. Review your training plan and then try again, using a slightly different approach if necessary, in a month or two.
magna rx pills penis enargement pills product com enlarement penis penis pump pnis enlargement technique penis enhancement penile enlargment tool enlagement manhattan penis surgeon penis enlarement review vimax com enlargement penis penis pump
THE RESPIRATORY SYSTEM
Intake of oxygen and removal of carbon dioxide are the primary functions of the respiratory system. The respiratory system carries out these life-sustaining acts in close coordination with the circulatory system. Most of the time, we remain blissfully unaware of these automatic functions.
The respiratory organs deliver oxygen to the circulatory system. The circulatory system transports the oxygen to all body cells. Oxygen is used by cells to liberate the energy needed for cellular activities. The respiratory system also removes carbon dioxide. Thus, the circulatory system prevents the buildup of this lethal waste byproduct in the body tissues.
Irreversible damage to tissues can occur if the respiratory system is halted even for a few minutes. This can cause failure of all the other body systems. The consequence is death!
NOSE COMMENCES THE RESPIRATORY PROCESS
The respiratory system begins from the nose. It ends in the lungs. The respiratory system is broadly divided into two parts, viz., the upper and the lower respiratory tracts. The upper respirator tract is made up of the nose and the throat (pharynx). The lower respiratory tract includes five organs. They are the voice box (larynx), and the windpipe (trachea), bronchi, bronchioles and the lungs. The trachea splits into the two branches called bronchi. The bronchi further gets divided into further smaller branches called bronchioles. The lungs are a pair of spongy saclike organs.
The bronchioles, bronchi, trachea, larynx, pharynx and the nose transport air to and from the lungs. It is the lungs that interact with the circulatory system for delivering oxygen and removing carbon dioxide from the lungs.
THE RESPIRATION PROCESS
Respiration is a two-pronged process. It involves the respiratory and the circulatory systems. Respiration connotes the coordinated functioning whereby the cells are delivered oxygen and the lethal carbon dioxide is removed.
The first phase: The nose begins the first phase of respiration. This is done with inhaling or inhalation (breathing in). The process brings in air along with oxygen from outside the body into the lungs. From the lungs, oxygen goes via the blood vessels to the heart. The heart pumps the oxygen-rich blood to all parts of the body. The first phase of respiration ends with the oxygen moving into the cells from the bloodstream.
The second phase: The second phase commences after the oxygen gets into the cells. The cells use the oxygen to produce energy. This independent process is called cellular respiration. It produces the byproduct -- carbon dioxide. The accumulated carbon dioxide now moves from the cells to the bloodstream. Next, the bloodstream transports the carbon dioxide to the heart. Then, the carbon dioxide-laden blood is pumped back to the lungs.
The third phase: Again the nose comes into picture during this stage. The lungs push the byproduct to the nose from where it is exhaled or breathed out. This is the final or the third stage when the body gets rid of the carbon dioxide. At the end of the third stage or the entire respiratory cycle another one starts automatically.
OTHER FUNCTIONS OF THE RESPIRATORY SYSTEM
The respiratory system further regulates the balance of acid and base in tissues. This balancing act is crucial for the normal functioning of cells. It protects the body against disease-causing organisms and toxic substances inhaled with air.
The respiratory system also houses the cells that detect smell.
Moreover, the respiratory system assists in the production of sounds for speech.
THE OLFACTORY NERVE
The brownish olfactory nerve is also called olfactory receptors. The olfactory nerve inside the nose is the main nerve of smell. The olfactory region is made up of thick nasal soft mucous membrane. Its brownish color is because of a pigment. The olfactory nerve ends in minute varicose fibers (several small branches). These fibers ultimately conclude in the epithelial cells. Mentionably, the epithelial cells project into the nasal free surface.
The olfactory nerve is the first to know of any chemicals that may enter the nasal passages. The receptors immediately trigger off a signal to the brain. This creates the smell perception.
THE ESOPHAGUS
Esophagus is a muscular tube. The esophagus carries food from the throat to the stomach. The esophagus and the pharynx situated behind the mouth swallow the food and move it to the stomach. The stomach temporarily stores the food, mixes it with digestive juices, and carries out some digestion. The esophagus also holds the stomach contents in place. Actually, this function is carried out by the lower esophageal sphincter. This sphincter is a muscle. It is located at the lower end of the esophagus.
THE PHARYNX
The pharynx is a passageway for both air and food. The pharynx connects the nose and mouth with the windpipe (trachea) and the food pipe (esophagus). The pharynx is a muscular tube. The pharynx is located within the neck. The pharynx is lined with a mucous membrane. The pharynx is approximately five inches (13 cm) in length. The pharynx lies in the front of the spinal column.
The upper portion of the pharynx is known as nasopharynx. The name arises as it begins in the back of the nasal cavity.. The lower part is oropharynx. It points to that area in the back of the mouth. The pharynx ends at the epiglottis. Epiglottis is a flap of cartilage. Epiglottis prevents food from entering the trachea. However, the epiglottis allows the food to enter the esophagus. Two eustachian tubes connect the pharynx to the middle ear. These eustachian equalizes the eardrums air pressure.
The pharynx can be infected via the mouth as well as the nose. Sore throat involves pharynx infection (pharyngitis) or throat inflammation. Pharyngitis can be due to infectious mononucleosis, herpes, and viral infections. The viral infections are German measles (rubella), influenza, and common cold. It can also be caused by bacteria like staphylococcal, streptococcal, chlamydial, and diphtherial. These bacteria multiply cause sore throat by multiplying rapidly within the pharynx.
Tonsils and Adenoids
Among the adults the pharynx contains the tonsils, while among the children the pharynx contains the adenoids.
Tonsils: Tonsils are lymphoid tissues at the back of the throat. Tonsils form a tissue ring around the pharynx or the throat. Tonsils are cells. Tonsils are similar to the bloodstream lymphocytes. Tonsils are embedded in fibrous connective tissues. Tonsils are covered by a single epithelium layer. The lymphoid cells are phagocytic. The cells protect the pharynx from bacteria that can cause diseases.
Tonsils may become inflamed and chronically or acutely infected. This condition is called tonsillitis. It is generally caused by streptococcus infection. During tonsillitis and streptococcal, the tissues surrounding the tonsils form pus. Then a whitish coat forms over the tonsils which can appear as white specks. This state is called quinsy. When the pharyngeal tonsils become inflamed they become abnormally large. They are called adenoids. Acute cases of tonsillitis are often treated by antibiotics like penicillin. Chronic recurrent tonsillitis may be treated by tonsillectomy (surgical removal of the tonsils).
Adenoids: Adenoids are lymphoid tissue at the back of the throat. Adenoids usually shrink and disappear by adolescence. Enlargement of this tissue is common among children. Such a state can interfere with breathing. Symptoms of enlarged adenoids include restless sleep, snoring, breathing via mouth, and a nasal voice. Earlier, these tissues were removed in children. It was thought that inflamed adenoids led to recurrent colds and infections. Nowadays, this condition is recognized as benign. As a result, there are lesser adenoidectomies.
THE LARYNX
From the pharynx, the inhaled air moves to the larynx. The larynx is about five inches (13 cm) in length. The larynx is located in the central part of the neck. The larynx is made up of several layers of flexible but tough cartilage, a tissue. Mentionably, during puberty the males experience a protrusion of the cartilage. This enlarged prominent extension at the neck is called the Adam’s apple.
FUNCTIONS OF THE LARYNX
The larynx primarily transports air to the wind pipe (trachea). Besides, the larynx also helps in producing the sounds. The epiglottis -- a leaflike thin tissue portion of the larynx -- further prevents the food from entering the trachea (thus obviating the possibility of choking). Moreover, the cilia cells as well as the mucous membrane of the larynx also filter air. The cilia cells take the airborne substances towards the pharynx where they are swallowed.
The epiglottis: The epiglottis stem is attached to the top and the front portions of the larynx. When the epiglottis remains in a vertical position, it acts like a trap door. This happens during the breathing process. But as a person starts swallowing, a reflexive action forces the epiglottis and the larynx to move near each other toward each other. This coming closer of the epiglottis and the larynx forms a protective seal. As a result, the fluids and food are specifically sent towards the food pipe (esophagus).
When the reflexive action doesn’t work: What happens when the reflexive action doesn’t function is that the food can enter the larynx. This happens when one eats the meal fats or when one laughs while swallowing. The result is that there will be a recurrent cough impelled choking effect. At times this apparently simple choking effect can even be life-threatening. The cough is the body’s reflexive action to clear the larynx of the impediment. Whenever such choking takes place, someone must thump the back portion between the shoulder blades several times. This will help the person to get over the choking effect.
The Heimlich maneuver: The Heimlich maneuver clears the windpipe of obstructions like food or fluid. The first-aid providing person applies thrusts in quick and in upward motion at the patient’s abdomen. The objective is to expel the object stuck at the trachea (windpipe). Standing behind the victim, the person keeps both his arms across the patient’s waist. Then, he places the fist of one hand below the rib cage and a bit above the navel. All the while, he keeps the thumb against the patient’s body. He uses the other hand for holding the fist and for applying pressure. Next, he puts quick pressure on the abdomen. The pressure is put in an inward and an upward motion. This fast recurrent action forces the lung air to get rid of the substance blocking the windpipe.
However, in cases where the patient cannot stand still, is overweight, faints following the choking effect, the Heimlich maneuver is done in a different manner. The patient is made to lie face down. The first-aid provider carries on the process with the heel of a hand.
Important: Nonetheless, it is important that the person does not put undue pressure on the rib cage. This is especially true when the patient is a child or an elderly person. Too much pressure can break ribs. Pertaining to pregnant woman or overweight people, the first-aid provider must place his hands only on the lower half of the breastbone (sternum) while carrying out the maneuver.
In acute choking, tracheotomy (a surgical procedure) is undertaken to carry out bypass of the larynx. This operation brings in air to the trachea.
TRACHEA, BRONCHI, AND BRONCHIOLES
The trachea is another tube measuring approximately six inches (15 cm). The trachea is located below the larynx. From the larynx the air passes on to the trachea. About 20 sturdy C-shaped cartilage rings constitute the trachea. These rings help to keep the trachea open. In the process, air gets transported unhindered. While the unfastened cartilage is located at the trachea’s back portion, their ends are linked to each other by muscle tissues.
Bronchi & bronchioles: The trachea base is situated at the portion where the neck meets the body trunk. At this juncture, the trachea splits into the right and the left bronchi. These bronchi transport air to the right and left lungs respectively. Inside the lungs, these bronchi again break up into smaller tubes -- the bronchioles.
In fact, the respiratory system’s cleansing process is carried out by those bronchioles that are situated at the initial part, bronchi, and the trachea. These organs carry out the cleansing process via the mucous membrane linings as well as the ciliated cells. These cilia and the lining push the mucus upward towards the pharynx.
Alveoli & capillaries: Alveoli are minute sacs inside the lungs. Most of the alveoli are lung tissues. Alveoli are formed by the bronchioles as they divide several times. The alveoli along with the bronchioles resemble a tree. The alveoli are only 0.02 inches (0.5 mm) in diameter. There are about 150 million alveoli in each lung. The alveoli carry out a dual function. While providing oxygen to the circulatory system, they also remove carbon dioxide from the lungs. The thin elastic alveoli walls expand when air moves into them. The walls collapse to exhale the air.
The alveoli remain in clusters like the grapes. Each cluster is surrounded by capillaries. The capillaries are thin-walled and form a dense net of tiny hairs. The alveoli wall air is generally located 0.2 microns away from the blood carried by the capillary. Mentionably, the alveoli have more oxygen concentration then the capillaries. So, oxygen disseminates to capillaries from alveoli. Through the capillaries, oxygen goes to the larger vessels. These vessels then transport the oxygenated blood to the heart. Next, the heart pumps the cleaned blood to the other parts of the body.
Macrophages: Among the alveoli are interspersed many macrophages. The macrophages are blood cells. These large white cells act as the last sentinels of the respiratory system among the alveoli. The macrophages segregate the foreign elements which may have passed through the earlier filtration process. This last line of defense ensures that the alveoli are not infected.
Carbon dioxide disposal: The cells from across the body dump Carbon dioxide as a waste product. It is dumped in the bloodstream. The blood carries Carbon dioxide into the heart. From the heart, the Carbon dioxide moves to the alveolar capillaries. Notably, the capillaries have more concentration of carbon dioxide than the alveoli. So, carbon dioxide gets diffused into the alveoli from the capillaries. When a person exhales, the Carbon dioxide is forced back via the respiratory routes. The gas is then thrown outside the body.
penis enhancement tool penis enlagement excersizes penis enlargement video top rated penis enlargment pills cheap vig rx penis enargement tip pennis enlargement pills product penis enargement cream vimax com enlargement penis penis pump
Question: Dr. Vaknin – is it true that you are the father of the Law of Free Economic Zones?
Answer: I participated in the dedicated and professional team, from many ministries and state organs, which prepared the law. The initiative – in collaboration with the delegation of the government of the Republic of China (Taiwan) – belongs to Dr. Milijana Danevska, the Minister of Development. Most of the work was done by her advisor, Ms. Zorica Doncevska long before I arrived on the scene. I did suggest a few amendments, some of which were accepted.
Question: What is a free zone?
Answer: There is an important distinction which the media is not aware of between FREE ZONES and FREE ZONE SITES.
To quote from the law:
"A free zone site represents a detached, enclosed and marked area of the territory of the Republic of Macedonia on which commercial activities are conducted under conditions prescribed by this and other laws and on which custom and other tax incentives determined by this law shall be applicable."
"A Free Zone shall be established as trade associations conducting economic, technical, administrative, expert and other activities supporting the operations in the free zone sites."
Question: Do other countries have free zones?
Answer: Dozens of other countries have free trade zones, free industrial zones, free industrial or technology parks, customs free zones, free transhipment zones and many other types of free economic zones. Our law allows for all these types of activities to exist. It is very broad and flexible and one of the best and most complete laws I have seen. As opposed to popular opinion, free zones exist even in rich countries such as the United Kingdom or the USA (although they are not called "free zones" there). It is true, though, that to poor and middle income countries, such as Macedonia, a free zone can be an important tool for economic development.
Question: Why do you use such cautious language, "can be"?
Answer: Because it is never enough to have a law. What matters is how it is implemented. There are free zones in countries as diverse as the Philippines, Tunisia, Costa Rica and Taiwan. In some places they are the engine of the economic locomotive, in other they are a drag on the local economy.
Question: So, the critics are right, free zones can be a bad thing?
Answer: The critics are wrong. Anything that has the potential of generating investments, encouraging entrepreneurship, creating new working places, enhancing exports and improving the balance of payments – should be implemented without delay. Free zones are potentially powerful economic engines of exports and growth and employment. Would it have been wise of us to ignore their potential?
Question: Can't free zones be used as tax havens, for smuggling or other criminal activities?
Answer: If the free zones are run by criminals AND (this is a cumulative condition) the authorities are inefficient or corrupt – of course it can. But our law is very strict on WHO will own and run the free zones. It is also very explicit about the precise functions and procedures to be performed by the authorities intended to ensure that the free zones are not abused. Free zones will be established only where and when they can increase employment, bring new technology and know how to the country and increase exports. An average of 65% of the goods and services produced in the zones MUST be exported or the developer might lose its licence. Additionally the law says that the businesses operating in the zone must use local manpower and prefer domestic suppliers where economically feasible.
Question: What is the Free Zones Directorate?
Answer: This is my favourite part of the law, the one I am most proud of. We introduced, for the first time in Macedonia, not only in theory, but in practice, the concept of "One Stop Shop". All the business entities in the free zone will have one address to go to. They will no longer have to run for weeks between ministries, authorities, agencies and state organs. They will get everything they need from one central authority, from one address. All the relevant ministries and state organs will be represented there, with full authority to render all the services required by the free zones users. This is unprecedented. The ministers are worthy of the highest praise for being willing to participate in such an innovative approach. The law says:
"The Free Zone Directorate shall be responsible for… granting approvals of requests of developers for the establishment of free zones; provision of supervision and management of free zone sites through its branches; coordination of the activities of state organs and authorities and public enterprises within the free zone sites; planning and developing free zone sites and making sites available to developers; public relations, advertising and promotion of free zone sites; attracting developers and users to the free zone sites; registration of businesses and structures within the free zone sites; coordination of issuance of licenses, permits and approvals where and as needed, of product quality control and the issuance of certificates of origin by the members of the Directorate; Inspection of installations and working conditions within the free zone sites; convening a labour relations committee in which all labour disputes between employees and employers in the free zone sites are to be settled; the coordination of the issuance of export and import licenses; coordination of the prevention of smuggling; coordination of the safety and security of people and property in the free zones sites; Provision and maintenance of all public goods and utilities … conducting other activities associated with the functioning of free zone sites and especially the implementation of the "one stop shop" concept of management of the free zone sites; raising the required start-up capital."
Question: So, from now on, any trade association can open a free zone?
Answer: Absolutely not. The developer must satisfy very strict and rigorous criteria to qualify. The law demands that it "…provide written proof of their financial ability matching their financial obligations under this Law either in the form of a performance bond or a bank document substantiating the availability of unencumbered funds in their account or audited financial statements" and "demonstrate previous experience and track record in trading or in the operating of free zone sites".
The developers, in their application, must provide an environmental impact assessment, a marketing plan and a business plan or a feasibility study.
And the developer loses his approval if it enters bankruptcy procedures, if it is proven that he provided false material information in his request, If he failed to build and operate the free zone site in accordance with the stipulations of this Law or failed to submit one annual report.
Additionally, the developer pays 0.3% of the total turnover of the business entities in his zones.
I think these are relatively reasonable terms.
It will also not be that easy for the developer to do in the zone something other than what he undertook to do. Almost every substantial change requires a new approval. The law states: "Each change of a free zone shall be subject to the procedure for the establishment of a free zone … "Change" in this law shall mean: enlargement of the approved free zone site area; change in location of the free zone site; new activities are to be conducted in the approved free zone; each change in the composition of the developers (addition of new developer, change of corporate structure, take over, merger, acquisition, etc.) of the free zone; change of the period for existence of the free zone.
Question: Still, inside the zone – the developer is king. Actually, it is a kind of ex-territorial area, like an embassy?
Answer: I want to say it once and for all (because I heard this argument before):
A free zone is NOT an ex-territorial area. It is an integral and inseparable part of Macedonia. All the domestic laws of Macedonia apply there. It simply has different rates of customs and taxes. The over-riding status of the Macedonian domestic law is stated numerous times throughout the law. One example:
Article 20 says: "Free zone developers shall enact rules or pose conditions (hereunder referred to as "developer rules") under which their free zone site will be operated and activities conducted, regulate internal order and prescribe separate measures for protection of the working and living conditions and the environment. BUT…
The developer rules shall not contradict all the applicable laws of the Republic of Macedonia, including their by-laws and regulations and all the international obligations of the Republic of Macedonia…. AND The developer rules shall be announced in the Official Gazette of the Republic of Macedonia after the approval given by the Free zone Directorate."
Question: Aren't we offering too much by way of tax incentives? Aren't the revenues lost by the state worth more than the free zone will ever generate?
Answer: It is a very narrow point of view. Tax revenues are not the only thing we should consider. What about unemployment, technology transfers, export enhancement? These are invaluable in that they can revive the economy.
Compared to other free zones in other countries, we are offering mid-way concessions. We are by no means too generous. Additionally, to qualify to receive the tax incentives, the user must satisfy certain annual export quotas. It must prove that it generated NEW activities, not merely transferred activities from "mainland" Macedonia to the free zone "island". It must show that it is not involved in criminal activities or bankruptcy procedures and so on. Only then is it eligible to enjoy the tax incentives.
Question: Which are?
Answer: The law says it best:
"Free zone users meeting the terms as in article 21 of this law shall be exempted from:
Sales tax on products within the free zone site except for those products sold for final consumption within the free zone;
Sales tax and VAT on goods imported into the free zone site for production purposes and for performing other approved activities in the free zone;
Sales tax on services provided in the free zone immediately linked with export of goods and services;
Profit tax for a period of ten (10) years from the day of commencement of activities in the free zone;
Property tax for a period of ten (10) years from the day of commencement of activities in the free zone;
All taxes otherwise applicable to any transfer of property or rights thereof between developers and users within the free zone.
Free zone users reinvesting in the capital assets of the free zone site shall be entitled to a reduced profit tax base for the amounts invested after the expiration of the 10-year period.
Free zone users shall be exempted from paying participations (contributions), taxes and other duties pertaining to use of land for construction, connection to the water supply, sewerage, heating, gas and power supply networks.
Free zone land may be leased to foreign investors for a period of fifty (50) years, with a possibility to extend the term to another twenty-five (25) years, pursuant to the law.
The developers of the free zone shall have the full right to sublet or rent parts of the free zones or structures thereon or rights thereof to the users."
Question: Are the economic activities within the free zone restricted?
Answer: Every type of economic activity is allowed EXCEPT the activities explicitly forbidden by the law. These include: the trading of decayed, rotten, expired or infected goods or waste material detrimental to the environment or not fit for human or animal consumption; radioactive materials except those which are needed for industrial, medical and scientific research purposes under a valid license from the competent authorities; drugs, chemicals and biological materials and chemical and biochemical derivatives with the exception of those used in industrial, manufacturing, medicinal and pharmaceutical preparations, according to certificates issued by the Ministry of Health; arms, munitions, weapons and military explosives; goods or services which originate from countries or firms subject to boycotts, embargoes or blockades imposed by the competent national and international organs and authorities; goods or services that violate public morals, public defence, public safety and the security of the state; goods or services that violate the domestic laws and international treaties pertaining to intellectual and commercial property; practices, services and activities in contravention or violation of treaties, laws, regulations and directives regarding the protection of the environment in Macedonia.
Free zone users may apply standards, technical and quality norms of the destination country when manufacturing goods in the free zone intended for export.
Free zone users may set prices for their goods and services and will not be subject to laws and regulations pertaining to prices in the Republic of Macedonia.
Question: Will workers' rights be protected in such an environment?
Answer: Workers' rights are protected only by a good economy. In Macedonia, we have a lot of theoretical workers' rights. But the right to work is violated by mass unemployment and by gigantic wage and pension arrears. All the employers in the free zone shall sign a collective agreement with their employees. The collective agreement will oblige the employers and the employees to settle labour dispute through arbitration or mediation. The Directorate shall set up a labour relations committee to provide the employers and the employees with an arbitration and mediation mechanism.
Question: Thank you very much. Let's hope that free zones will fulfil all the expectations …
Answer: I will settle for half the expectations …
Thank you.
