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Management Makes Agriculture a Profitable Business Laima STONKUVIENE, owner of agro-service company The owner of the agro-service company Laima Stonkuvienë has been recognized as the winner of the contest and the best representative of small and medium-sized business in the nomination "The most efficient company by the turnover and profitability". Laima Stonkuvienë has also received the first place in the nomination "To a businesswoman for the best achievements in business and public life". The owner of the company Laima Stonkuvienë is a true Suvalkietë, born in Ðakiai District. In earlier years, L. Stonkuvienë who holds the diploma of an agronomist worked as a brigade-leader, agronomist, deputy chairwoman of the collective farm for economic and provision affairs. All her family members: husband Aleksandras, sons Jaunius and Darius, daughters-in-law Lina and Laura have graduated in agricultural sciences and work in the same company. The owner of the company L. Stonkuvienë is in charge of production sale and financial affairs and a team of specialists headed by the company manager Aleksandras Stonkus organizes the production process. Activities of the company: - crop production; - agro-services (diary production was refused in 1998-1999 due to the ill policy of settlements between the state and milk processing companies). Other agro-services: - harvesting works (cereal, flax, sugar beet); - transportation services; - sale of fertilizers and pesticide; - grain desiccation, cleaning and storage. Company history in short After closing the activities of Þvirgþdaièiai collective farm in Ðakiai District, agricultural partnerships were established. The family of Laima and Aleksandras Stonkai acquired the holding in one partnership. After a year and a half, it came out that the status of agricultural partnerships was very unclear, actually they did not have prospects for the future and the their economic viability was simply unpromising. Some years later, all negative outcomes of the collective property management came to the surface. The Stonkai family was pushed to look for new solutions. It was decided to register a company in the name of Laima Stonkuvienë and start a private business. The Laima Stonkuvienë agro-service company was founded on 14 September 1993. The company owners started to look for new business solutions and ideas. At the same time, they had to decide whether to keep the holding in the agricultural partnership and under what conditions. After long consultations and negotiations, Laima Stonkuvienë put a proposal to the shareholders of the agricultural partnership where she and her husband had holdings to sell their holdings under the mutually agreed terms. Laima Stonkuvienë bought these holdings and on 11 March 1994 became the sole owner of the whole property of the agricultural partnership that she passed to her agro-service company. People who had worked in the agricultural partnership were employed in the new company. Private land as a guarantor for good performance of the company From the very beginning, the company operates profitably. The area of arable land is increasing, the productivity of main crops is growing and the cost price is becoming lower. In 2004, the crop area covered over 2800 hectares with prevailing grain, winter and spring wheat, barley and triticale. The company also grows sugar beet and fibre flax. The productivity of the main crops - winter wheat - has increased from 4.5 to 7,5 tones per hectare. Private land, the area of which is growing, is the main guarantor for good performance of the agricultural company. Figures show the business to be successful The balance value of the company's property made 12038.7 thousand litas at the end of 2002 and this was the growth of 2294.0 thousand litas or 23.55 per cent compared to 2001. In 2003, the property grew even more, i.e. by 2657.0 thousand litas and as of the present day makes 24 million litas. Income from sale totalled 6432.0 thousand litas in 2002 and increased by 2863.0 thousand litas against 2001. The 2003 income augmented to 7208.0 thousand litas and in 2004 even exceeded 8 million litas. These figures that might seem very boring to non-specialists witness that the company has chosen the right course in its business. Prospects for the future The EU accession has opened new possibilities for more efficient business development. The company has implemented one and is realizing another SAPARD supported project. Implementation of both projects should enhance the competitiveness of the company on the domestic market, new technologies and state-of-the-art equipment will help to produce higher quality production that will meet all EU requirements. The company does not have direct commercial contacts with foreign countries, although it works together with subsidiaries of foreign companies in Lithuania and Lithuanian capital companies: Kesko Agro Lietuva, KamiraGrowHow, AgroChema, Kustodija, Linas ir Viza, Dotnuvos projektai, suppliers of equipment Lytagra, C. Olsen Baltik and others. We have been very much surprised and pleased to receive an award that is good evaluation of the work of our company and its workers and that tasks us to strive for even better results. FORENSIC POSSIBILITIES OF FORENSIC SCIENCE CENTRE OF LITHUANIA Doctor of Social Sciences Gabrielë Juodkaite-Granskiene Director of Forensic Science Centre of Lithuania The main purpose of every case investigation and judgment is to determine truth and restore the justice. Truth is determined by gathering and evaluating evidences, including scientific evidences. Scientific evidences are evidences presented by forensic experts, in literature sometimes they are also called scientific judges, because the evidences presented are of great value, and in most cases the judgment in the case is based on scientific evidences. Scientific evidences in court practice are not very much questioned because they are based on scientific knowledge which are not included in the competence of judges and courts. Basely scientific evidences are presented by forensic experts working in state forensic institutions one of which in Lithuania is Forensic Science Centre of Lithuania acting by the Ministry of Justice (FSCL). Experts of FSCL present to courts scientific evidences already for 47 years. If at the beginning of FSCL activity only 4 types of forensic examinations were carried out, now there are 37 types of forensic examinations performed. The abilities of every type of forensic examination are revealed by tasks solved by this examination, so we will present the main tasks of every type of forensic examination performed in FSCL. Handwriting examination - may identify person who wrote and/or signed the document; may determine circumstances under which the document was written and/or signed. Authorship examination - may identify person who created text; may determine state of author during the creation process; may determine profession, education and other features which may be defined from the text of the author. Examination of documents blanks and requisites - may identify technical measures and means used for issuing the document (printers, stamps and etc.); may determine the whole from separated parts; may determine form of counterfeit, the primary text of the document, may rebuild text in burned and damaged in other way documents. Examination of document materials - may identify materials and products used for making the documents. Document materials may be grouped into four groups: 1) basic materials of document (paper), 2) materials of print (ink, pasta), 3) auxiliary materials (glue), 4) damaging text materials (chemical and other). Examination of banknotes - may determine counterfeit; may determine materials, used for issuing counterfeited banknote. Speech and audio analysis - may identify person from the record, may determine how many speakers are recorded, may identify recording measures using which questioned record was made; may determine content of phonogram, whose (man's, woman's or child's) speech is recorded, originality and montage of the record. Portrait examination - may identify person from external features, fixed in photos, videotapes and other material issues; Examinations of various marks, traces, prints, imprints and impressions - may identify the object that left traces or its dependence to group, class, mechanism of traces origin, state of objects, characteristics, conformity to some characteristics. Fingerprint examination - may identify the person who left fingerprints in crime scene, conditions of its origin, mechanism and time. Examinations of motor vehicle traces - may determine traces left on the road pavement, on roadside objects, on means of transportation, on damage details of vehicles, on the human's body, clothes and foot- wear during road accidents. Firearm examinations - may identify firearm by traces on projectiles (bullets, small shots, pellets), cartridges and charging components and characteristics of firearm and ammunition, shooting circumstances (gunshot range, position of shooting man, place of shooting). Gun shot residue examination - may determine by gun shot residues if person shot, if he had contact with the firearm. Examination of non - firearms - attributes the object to non - firearms, determines means of its production. FSCL carries out various examinations of materials and fabrics, including examination of fibres; examination of plastics; examination of paints; examination of oil and flammables; examination of drugs; examination of alcohol; examination of glass; examination of metals; metallographic examination; examination of soil; biological examinations (animal hair and plant materials). Banking examination - may determine validity of activity of commercial banks and credit institutions, validity of loan grouping and calculation of economical level, rightness of account and accountability in banks and other credit institutions. Book - keeping examinations - determines deficiency, excess of material values and money means, period of its beginning, means of concealment using documents of accountability, quantity of property damage; validity of credit and write off to outlay of material values and money means; validity of calculation of value of privatization property and land; validity of calculation of value of joint- stock and state capital; faults of account and control of accountancy. Finance examinations - determines validity of calculation and allocation of profit (losses); rightness of taxes and payments to state, municipality and social insurance budgets; validity of operations of inter - repayments of juridical and physical persons; validity of the usage of budget money means; validity of calculation of wear and amortization deductions; lost profit for non implementation of separate contractual obligations and economic and financial operations; rightness of financial accountability. Work economy examinations - determines validity of salary and other payments related with employer's repayments with worker, calculation ant payment. Road accident reconstruction - may determine damages of means of transportation, moment of occurrence of these damages, relationship of damages to road accident, reconstructs road accident (determines mechanism), examines the situation on the road in the place of accident, action of participants of road accident, circumstances that effected road accident. Fire examination - may determines fire centre, technical cause of fire, circumstances of fire and if technical means (technology process) correspond to requirements of regulations of fire- prevention and causes and circumstances of explosions caused not by effect of explosive materials. Work protection examination - may determines causes of accidents in work place and if work conditions and organizational and technical means of work protection correspond to requirements of standard statements of work protection and nature of implementation of work. Electro technical examination- may determines technical state of electric equipment, instruments, devices (farther so called electric equipment), mode of production, purpose, technical possibility for its proper purpose, signs of its damages and disorder of its operating conditions, verifies if installation of electric equipment ant organization of its exploitation correspond to conditions of exploitation and requirements of electricity protection, and devices of registration of electric energy using correspond to raised requirements, determines fact of using technical means that may change results of registration devices of using of electrical energy, threat for human, living creatures and environment raising from these investigated electrical equipment, and dangerous factors created by these equipment. Examination of information technology - determines factual data about computer equipment related with investigated event - apparatus, software, computer data stored information and computer system, its functioning condition and role in the case of event investigation; Examination of video and audio tapes, CD computer games in carrier as objects of intellectual property - may determine if questioned object corresponds requirements raised to licence object of copyright. Some types of forensic examination are carried out only in FSCL all over the Lithuania, they are: speech and audio analysis, examination of information technologies, road accident reconstruction, examination of soil. Practice of FSCL shows that the most popular forensic examinations are - handwriting examination, road accident reconstruction, speech and audio examination and examination of information technologies. All forensic examinations are based on special knowledge, i.e. they are performed applying methods used in different scientific aeries or specially created for forensic purposes. These scientific methods have to fulfill some criterions - they have to be testified, verified and acknowledged in special scientific community. Examination methods used by FSCL experts fulfill all the criterions mentioned above. Some methods created by FSCL experts (for speech and audio analysis and etc.) are used in many European countries (Poland, Check Republic and other). It has to be notified that all experts in FSCL are included in the List of Forensic experts of the Republic of Lithuania, it means that their knowledge and abilities are checked every 5 years and they fulfill 4 main requirements defined by the Law on forensic examination of the republic of Lithuania, i.e. they have university degree in scientific field, they successfully pass the examination on legal knowledge and on special knowledge on the type of the examination they have chosen and they are not sentenced for hard crimes or crimes against state office and justice. It has also to be mentioned that experts of FSCL from 1995 year joined European community of forensic experts and now they are acknowledged as competent in Europe, especially in some aeries - document examination, speech and audio examination, handwriting examination. The FSCL in future aims to maintain quality requirements and to equalize them with European requirements for forensic experts and forensic examination as such. Lithuanian Law on Trademarks Celebrates the 80th Anniversary Rimvydas NAUJOKAS, Director of the State Patent Bureau of the Republic of Lithuania The Seimas of the Republic of Lithuania passed the Law on Trademarks exactly 80 years ago on 27 January 2005. The decree of the President of Lithuania Aleksandras Stulginskis enacting the then law was published in the Official Gazette on 26 February 1925. Trademark means any sign capable of distinguishing the goods or services of one person from those of other persons and capable of being represented graphically (definition used in the Law on Trademark). The main purpose of the trademark is to help a consumer to distinguish a manufacturer of goods and supplier of services expecting certain quality of goods and services, advertise the manufacturer and its goods. Registration of trademarks in interwar Lithuania In interwar Lithuania, before adopting the Law on Trademarks, trademarks were registered and provisional trademark certificates were issued following the digest of Russian laws published in 1913. Entries in the Register of Trademarks of the Patent Division of the Department of Trade and Industry evidence that the mark EKSTRANSAS belonging to the public limited liability company Ekstransas in Kaunas was the first to be registered in Lithuania on 21 April 1922 (Register No 6833). The sign was used to identify packaging of agricultural products and other goods. It was registered for the period of one year and with subsequent extensions it was valid until 7 January 1929. At that time, not only Lithuanian businessmen but also foreign companies registered trademarks. In 1923, Ford Motors Company registered the trademark Ford for marking cars and their parts. The law passed by the Lithuanian Seimas in 1925 provided owners of foreign commercial and industrial companies with the exceptional right to use trademarks only if these marks were protected in the applicant's country and this country also protected trademarks of Lithuanian merchants and industrialists. The staff of the Department of Industry and Trade in the Ministry of Finance examined the conformity of the mark to requirements set by the law, and issued trademark certificates. As of 1940, over 5500 trademarks were registered in Lithuania, including COTON, PEPSI-COLA, SINGER, etc. All certificates issued from 1922 to 1940 were signed by patent expert of the Industry and Trade Department in the Ministry of Finance of interwar Lithuania Gerasimas Radiukas. Protection of trademarks after restoration of Lithuania's Independence The State Patent Bureau of the Republic of Lithuania was established in 1991. The Republic of Lithuania Law on Trademarks and Service Marks was passed on 3 June 1993 and came into effect on 1 October the same year. The first mark to be registered in the State Patent Bureau (20 December 1993) in accordance with the requirements of the new law was the mark WENDY'S of Wendy's International, Inc Corporation (USA) (Registration No 20001). This is a national way to acquire exceptional rights to a trademark in the territory of Lithuania. The presently valid Law on Trademarks, the third in Lithuania's history, was passed by the Seimas in October 2000 and it came into effect on 1 January 2001. Lithuania joined the Protocol Relating to the Madrid Agreement Concerning the International Registration of Marks in 1997 and it came into force on 15 November 1997. Following the Madrid Protocol, Lithuanian applicants gain the right to legal protection of their trademarks in all countries-members of the Madrid Protocol. Having filed only one international application to the International Bureau of World Intellectual Property Organization (WIPO), the trademark may obtain protection in all countries indicated in the application if the trademark conforms to trademark requirements set in these countries. The first Lithuanian application registered in the WIPO International Bureau was filed by Marius Jakulis Jason requesting to extend the protection of trademark AAA in Switzerland and 11 other countries. Foreign applicants having filed an international application to WIPO and having received the extension into Lithuania get the protection of their trademark in Lithuania's territory if this trademark conforms to the requirements set by the Lithuanian Law on Trademarks. This is an international way to obtain protection of trademarks in Lithuania. From 1991, the total of 50 000 requests to register the trademark in a national way have been submitted, of which 35 000 trademarks have been registered. Since 1997, almost 30 000 notifications for extending protection of international registrations into Lithuania have been received from WIPO International Bureau. Lithuanian applicants have submitted nearly 300 international applications to WIPO (Table shows applicants that have submitted the largest number of international applications). Starting 1 May 2004, applicants may obtain exclusive rights to a mark in Lithuania's territory after filing an application to register the trademark to the EU Office for Harmonization in the Internal Market (OHIM). Peculiarities in protection of trademarks after joining the EU After Lithuania joined the EU on 1 May 2004, 350 000 Community trademarks registered or requested to be registered in OHIM came into effect in Lithuania's territory, following the Council Regulation of 20 December 1993 EB 40/94 on Community Trademark. The Vilnius district court has been appointed as the national first instance court to settle disputes arising on Community trademarks in the Republic of Lithuania (territorial jurisdiction - Republic of Lithuania) and Lithuania's patent attorneys have gained the right to represent applicants in the OHIM Regional Service. EU Office for Harmonization in the Internal Market (OHIM) was founded in 1994 in Alicante (Spain). The office registers Community trademarks and design, creates legal conditions for manufacture and distribution of goods, provision of services. EU legal acts on trademarks, in using the unanimous system of procedures, give equal conditions to all companies to obtain the same protection in the whole territory of the Community. In case of a conflict between a mark registered in Lithuania (with all former rights in Lithuania) and a mark registered in the Community, the holder of the national trademark has a right to litigate the use of the Community mark in the territory of Lithuania, however it has no right to stop the use of this mark in the EU territory, except for marks registered in the Community that have been filed for registration no later than six months before Lithuania's EU accession. The registered Community marks will litigate national marks in case the national marks, after the accession date, are filed for registration later than the Community mark and if they are identical or misleadingly similar to the Community trademark. Those holders of national trademarks that do not wish or are unable to sell their goods in the whole Community territory will use the national trademark protection. In September and October 2004, the European Court of Justice announced five more decisions on Community trademarks in this way reducing the number of disputes to be settled in the court to 150 from 1996. These decisions are very important to Lithuanian courts, experts of the State Patent Bureau of Lithuania since they are related to treatment of the trademark's distinctive character according to the Article 7 (1) (b) of Community Trademark Regulation. The European Court of Justice has reviewed the rules for distinctive character determination set by the first instance court relating to colour, three-dimensional form and slogans. Since the restoration of Lithuania's Independence, Vilnius district court examined (170) cases on trademarks, and the Supreme Court passed 36 decisions on trademarks in civil cases by 25 January 2005. Cases on recognition of trademarks as well-known marks have been attributed to the exclusive jurisdiction of courts. In the Republic of Lithuania, a mark may be recognized as a well-known mark if the results of its use and advertising show that it is well-known in a certain group of the society. As of the present day, 10 trademarks have been recognized as well-known marks by decisions of courts in Lithuania. The interesting fact is that earlier all these marks were registered with the State Patent Bureau, however their recognition as well-known marks has even more expanded their rights. Trademarks Astra and Prima of the joint Lithuanian-US company Philip Morris Lietuva have been among the first trademarks to be recognized as the well-known marks in Lithuania. Later, the courts recognized such marks as RAMA belonging to Unilever Nv, three trademarks NIKE of NIKE International LTD, two trademarks CAMEL belonging to Japan Tobacco Inc., verbal trademark CHIVAS REGAL of Chivas Brothjers (Europe) and the verbal-visual trademark Russkoe radio belonging to the Russian company Russkoe radio-Evrazia as the well-known marks. Main historical dates in trademark protection in Lithuania: 1925 January 27 - Republic of Lithuania Seimas passed the Law on Trademark Protection 1929 Signing the international agreement on trademark protection with the USA and Italy 1930 Signing the international agreement on trademark protection with France, England and the USSR 1931 Signing the international agreement on trademark protection with Belgium 1932 Signing the international agreement on trademark protection with Sweden 1934 Signing the international agreement on trademark protection with Denmark 1991 State Patent Bureau is established by the Resolution of the Republic of Lithuania Government 1992 Republic of Lithuania became a member of the World Intellectual Property Organization (WIPO) Resolution of Republic of Lithuania Government started the registration of trademarks and service marks in Lithuania and reregistration of valid trademark and service mark certificates granted in the former USSR and under Madrid Agreement 1993 Seimas of the Republic of Lithuania adopted the Law on Trademarks and Service Marks December 20 - registration of the first trademark and service mark following the Republic of Lithuania Law on Trademarks and Service Marks 1994 Republic of Lithuania joined the Paris Convention for protection of industrial property 1996 Seimas of the Republic of Lithuania ratified the Nice Agreement on the international classification of goods and services for the purposes of registration of marks 1997 Lithuania joined the Protocol Relating to the Madrid Agreement Concerning the International Registration of Marks (Madrid Protocol) Seimas of the Republic of Lithuania ratified the Trademark Law Treaty (TLT) 1998 Lithuanian Technical Library was passed to the jurisdiction of the State Patent Bureau 2000 Seimas of the Republic of Lithuania passed the third Law on Trademarks Memorandum of Understanding between the EU Office for Harmonization in the Internal Market and State Patent Bureau of Lithuania came into effect 2001 Seimas of the Republic of Lithuania passed the Law on Registration of the Objects of the Industrial Property 2004 After Lithuania's EU accession on 1 May, 350 thousand Community trademarks came into effect in Lithuania 1 October - European Union joined the Protocol Relating to the Madrid Agreement Concerning the International Registration of Marks (Madrid Protocol) Gyventi be priekaiðt¸ sau... Kazys Morkûnas gimë 1925 kovo 4 d. Þieþmariuose, valstieèi¸ ðeimoje. 1952 m. baigë Valstybiná dailës institutà. Vilniaus Dailës akademijos profesorius. 53-ejus metus dirbo pedagogu. Daugelá met¸ vadovavo Pieðimo katedrai. Neturi bajoriðko komplekso. Nusipeln¿s meno veikëjas, liaudies dailininkas, SSRS liaudies dailininkas. Respublikinës premijos (1973 m.), SSRS valstybinës premijos (1986 m.) laureatas. LDK Gedimino ordino kavalierius (2000 m.). Erdviniai vitraþai eksponuoti pasaulinëse parodose: "Ekspo 67" Monrealyje ir "Ekspo 70" Osakoje. Sukûrë vitraþus buvusiai Kauno vitraþo galerijai "Pirèiupis", erdviná vitraþà "Pavasaris", vitraþus Kauno IX forto memorialui, Saulës mûðiui skirtus vitraþus Ðiauliuose, Panevëþio jungtuvi¸ rûmams, Seimui, 26 vitraþus Vilkaviðkio katedrai ir t. t. Ðiuo metu Seimui yra paruoðti, bet nevykdomi 24 iðkiliausi¸ Lietuvos istorijos asmenybi¸ vitraþai. Hobis - þûklë ir gërim¸ receptai. Jau per 40 met¸ lepinasi savo garsiàja "morkûniðkàja" kava (karðta kava su cukrumi, citrinos sultimis ir spiritu), lydimas rimto dialogo ir humoro. Sunkiai arba iki tam tikros ribos pakenèia tuos, kas mëgsta ðv¿sti ne savo, bet svetimas ðventes. Nemëgsta jubiliejinës panegirikos, kuri primena pakasyn¸ repeticijà. Savo 75-meèio jubiliej¸ atðventë triukðmingai, bet be áprast¸ liaupsi¸. Gyvenimo moto - gyventi taip, kad likt¸ kuo maþiau priekaiðt¸ sau (be j¸ neámanoma). Nekreipti dëmesio, jei kam nepatinka, kad per ilgai gyvenama ar per daug dirbama. Lietuvos Seimui ruoðiami vitraþai: DLK K¿stutis, fragmentas 120x100 Lietuvos Karalius Mindaugas, fragmentas 120x100 DLK Vytautas Didysis fragmentas ,120x100 LDK ir Lenkijos karalius Jogaila, fragmentas 120x100 Seamen are not the Only Ones Paying Taxes in Klaipeda... Tax income in Klaipeda County has increased even by 58 million Litas Audrius MORKÛNAS, Head of Klaipëda Tax Inspectorate provides answers to "Business and Exhibitions Lithuanian Economic Review" questions Klaipëda County by its economic indicators and economic importance is one of the leading counties of the country. How many companies of the county pay taxes and which ones are the most important in this respect? 21401 companies were registered in Klaipëda County by January 1 2005; out of this number 26 are state companies, 6367 - public and private limited liability companies, 10533 - personal companies, economic partnerships and agricultural companies, and 4294 - budget companies as well as other enterprises, institutions and organizations. All these companies together with the population of Klaipëda County (according to the data of National Statistics population of the county amounts to 383 thousand) have paid into Lithuania's national budget 760 million Litas. Comparing to the data of the last year, income has increased even by 58 million Litas. In practice this means that the income of the population and companies of our county and city is increasing, as well as the budget revenue. The major share of tax revenue in Klaipëda County is paid by several companies. These are Lithuanian and USA Private Limited Liability Company Philip Morris Lietuva (production of tobacco products) which taxes comprised 27 percent of the total amount of taxes paid by Klaipëda County tax payers; Public Limited Liability Company Geonafta (oil extraction) paid 4 percent, Lithuanian and Danish Private Limited Liability Company Minijos nafta (oil extraction) - 4 percent, and Public Limited Liability Company Ðvyturys-Utenos alus (beer production) and Public Limited Liability Company Klaipëdos baldai (furniture production) each contributed by paying 2 percent of the total tax amount of the county. Currently rapidly developing sectors of manufacturing industry and transport have a decisive impact on the growth of Gross Domestic Product in Klaipëda County. Klaipëda is first of all a seaport with its entire infrastructure. In addition to that, Klaipëda County resorts (Palanga, Ðventoji, Neringa) each year lodge hundred thousands of holidaymakers, summer being a busy season for trade people and other persons providing a variety of services. Do such characteristics of the County create additional problems for timely and efficient collection of taxes? Yes indeed, Klaipëda's economy due to its geographic location is first of all related to the sea. It is a seaport with stevedoring companies, shipping companies and other enterprises which activities are related to port operations. This exceptional for our state sector and people working in it enjoy tax privileges granted by Lithuanian laws governing taxes (income tax privilege for port levies; 0 percent VAT rate for cargo works and ship maintenance; 0 percent personal income tax rate for seamen income for work during voyages); therefore tax revenue from port companies, in comparison to other companies, is relatively low. However, this sector's contributions into the budget are continuously increasing. Tax revenue from public catering institutions and hotels make up relatively small part of the national budget of Klaipëda County, however, more important is that this sector creates many employment opportunities for population, especially in summer when seaside resorts become summer capitals of our country. Summer, being holiday break period for other companies, is a busy time for the Tax Inspectorate of our county. Monitoring of these companies intensifies, and analysis of tendencies of their income collection as well as of the tax payment, especially of the Value Added Tax, is being carried out. Therefore there is an ongoing cooperation with owners of resort companies and hotels; we provide information and other required assistance so that income is not disguised and taxes are correctly calculated and voluntarily paid. Klaipëda County is prominent for direct investments. How do foreign companies, functioning in Klaipëda County, look in the general picture of tax payers? Does Tax Inspectorate find it more difficult to cooperate with these companies? The biggest share of direct foreign investments in Klaipëda County is targeted at Klaipëda Free Economic Zone (FEZ). During 2004 many resources were invested into the Zone. The subsidiary of German-Japanese concern Siemens - Yazaki, Private Limited Liability Company Yazaki Wiring Technologies Lietuva is operating in the FEZ as well as the Danish fish processing Private Limited Liability Company ESPERSEN LIETUVA. The joint Danish and Irish Private Limited Liability Company Klaipedos verslo parkas, providing lease services of real estate, also started its activities in 2004. Foreigners, temporarily residing in Lithuania, most often address Tax Inspectorate through their authorised representatives, who usually are from Lithuanian audit companies and who assist foreigners with the preparation of various documents. Of course our tax specialists, while performing checks and reviewing documentation in companies registered by foreign enterprises, face the lack of foreign languages skills. Therefore many employees of the County Tax Inspectorate have enrolled into intensive foreign languages training courses. Knowledge of foreign languages is also one of the requirements while hiring new staff. 59 percent of companies functioning in the county are of small and medium size. The incomes of these companies are small and it is indeed difficult for them to face the competition of big companies. Are there any tax privileges and flexible taxation policy foreseen for this unstable economic sector? Since 2003 profit of small and medium size enterprises which employ less than 10 people and which income for the taxing period does not exceed 500 thousand Litas are subject to lower income tax rate of 13 percent. Big companies pay 15 percent income tax. Starting with 2004 taxing period personal companies, general and limited partnerships are granted one more privilege - if average number of their listed employees does not exceed 10 people and in case their income through taxing period does not exceed 1 million Litas, then share of taxable income amounting to 25 thousand Litas is liable for 0 percent income tax rate and the remaining share is liable for 15 percent tax rate. In addition to that since 2003 fishing companies which income from this activity exceeded 50 percent out of total realisation income, are granted 0 percent rate of taxable income rate and they are released from payments into Road Maintenance and Development Programme account. Tax Administration Law adopted last year legalised new vision and mission of the Tax Inspectorate and legally established partnership among tax payers and tax administrators. Currently Tax Inspectorate is not only controlling institution, but also service provider. In which ways this new mission is brought to life in Klaipëda County? Newly adopted Tax Administration Law having legalised new attitude towards tax payers also put new responsibilities on tax administrator obliging him to assist tax payers in adhering to the new legal provisions as well as correct and timely declaration and payment of taxes. Therefore Klaipëda County Tax Inspectorate (further in the text CTI) pays a lot of attention to tax payers' education, consultation and service provision. Our employees provide to tax payers oral consultations, prepare written answers and various leaflets and brochures covering topical issues, also publish information in county newspapers, organise workshops and training for filling out declaration forms. 161 workshop sessions were organised and 826 written queries were answered in 2004. There is one more new development in the CTI - a flexible information calls centre. Currently tax payers can efficiently clarify any tax related question by dialling uniform telephone number. Electronic declaration system has been developed and is rapidly introduced which enables people to pay taxes without leaving their homes. In addition to that Tax Inspectorate acts as an intermediary and assists those companies willing to receive information about their future business partners. Memorandums of Understanding and Assistance are signed by tax administrator and tax payer where both sides take up certain obligations. Such agreements are especially beneficial for a tax payer; they protect official business, safeguard from potential illegal activities of third parties, prevent from VAT embezzlements and provide conditions for smooth activities of honest tax payers. According to the new Tax Administration Law tax administrator in certain instances can sign an agreement with a tax payer regarding the calculated tax amount during the check as well as conclude agreements regarding taxing loans. REFORESTATION IS AMONG MAJOR GOALS The Director of Joniskis State Forest Enterprise Aleksas Abromavicius was born in 1958 in Þiliai village, Ðiauliai District. He was appointed the director of the enterprise in 1994. Before he worked in Kurðënai State Forest Enterprise (1981-1994) and in 1976-1981 studied at the Forestry Faculty of the Lithuanian Academy of Agriculture. A. Abromavièius is a member of the Society to Beautify Lithuania and the Lithuanian Foresters Union. His hobbies are motosport, numismatics, playing basketball and hunting. His wife Virginija is a book-keeper accountant, and the family raises two sons Almantas and Aleksas. The territory administered by Joniðkis State Forest Enterprise stretches in districts of Joniðkis and Ðiauliai. Forests cover 26 thousand hectares, of which state forests occupy 19.3 thousand hectares, marshes - 1.1 thousand hectares. The enterprise has been divided into six forestries: Berþënai (4504 hectares), Mikaièiai (3535 hectares), Joniðkis (2407 hectares), Satkûnai (1935 hectares) Skaistgiris (3503 hectares) and Þagarë (3389 hectares) and 20 sectors of forest guards (average area 1000 hectares). The enterprise abounds in many small forests with prevailing spruce, birch, ash, pine, aspen, black alder, white alder. Total growing stock volume is 2682.7 thousand cubic meters. The enterprise has two nurseries, one in Berþininkai village and another in Daunorava forest (timber loading site). The soil in Joniðkis land, like in Northern Lithuania, is very fertile. Our ancestors felled and burnt forests and started to use the land for agricultural purposes what has resulted in very low forest coverage. The top priorities of our foresters are reforestation, forest protection and management. Jolanta Tamoðaitytë spoke to the Director of Joniðkis State Forest Enterprise Aleksas Abromavièius - How large was the damage of natural disasters done to your forests? How do you repair it? What help do you receive from residents and do you need such help? - Around 40 thousand cubic metres of timber have been damaged by the storm Ervinas, spruce making nearly 70 per cent of the damaged forest. We intend to eliminate the damage of the storm on our own efforts by 1 April. The damage done by the wind is far more difficult to eliminate due to mild weather and damp forests. - What flora, fauna and relief are characteristic to your forests? - The forests administered by the enterprise are situated in central plain of Northern Lithuania. In the North, they border Latvia. Temporarily damp (L hydrotop) soil prevails in these forests. The fertile D trophotrop occupies 84 per cent of all forest area. Fertile soil is a main factor why the agricultural activities are developed even in forest land. Spruce covers 38 per cent, birch - 27 per cent, and ash 12 per cent of the forest area. - How are reforestation works carried out in agricultural land and forest areas? - The Lithuanian Forestry Enhancement Programme establishes that 4 hectares are to be reforested in Joniðkis District each year in the period between 2004 and 2006 and 6 hectares per year in 2007-2020. Reforestation volumes are not too high and we realize them quiet successfully. 6.8 hectares of forest was planted in agricultural lands in 2003 and 7 hectares in 2004. - How many recreational objects do you have and how interesting are they? Do holidaymakers make any harm to nature? - Our enterprise attaches great importance to recreation. In 2003-2004, 10 recreational objects were built; camping and rest sites are regularly renovated and repaired. I have already said that our forests are damp, they have no lakes or larger rivers and therefore our people willingly spend their leisure in rest sites of our forests. - Do you have any protected areas, rare flora or fauna species? - Mûða Tyrelis State Telmological Reserve was established in 1997. It occupies an area of 1449 hectares. The source of the River Mûða starts in the marshes of the reserve. Mûða Tyrelis marsh is a nesting site of rare half snipe. The territory is also important to other vanishing and rare bird species. Even 22 bird species entered into the Red Book of Lithuania were detected here during their nesting, among them are crane, blackcock, plover and short-eared owl. Þagarë Regional Park covers 4784 hectares of which 2907 hectares are forests. - Your enterprise is famous for hunting areas. What is the main game? Do Lithuanian hunters hunt in your forests? - Our enterprise has professional hunting areas and has prepared a programme for enriching the game (mainly deer). - What are the main problems and concerns of the enterprise and how do you plan solving them? - Our major goal is to ensure the protection and supervision of state forests, carry out reforestation works on time and qualitatively. The nursery helps us to have optimum rotation, fully satisfies the needs of the enterprise and private forest owners. About 3500 thousand saplings for forests and 70 thousand decorative saplings for planting them in cities, settlements and private farmsteads are grown in the nursery of 22 hectares. "Nearly 6 Billion Litas Will Be Collected and Paid Out" A "Business and Exhibitions" journalist Juozas GIRDVAINIS has talked to the Director of State Social Insurance Fund Board under the Ministry of Social Security and Labour (SODRA) Mindaugas MIKAILA. Growing SODRA's revenues demonstrate not only the improving economic situation in Lithuania but also the growing trust of the society in this institution. The Lithuanian system of the state social insurance is based on the principle of solidarity: working people while paying contributions support the retired, disabled and unemployed. Therefore, the SODRA's budget depends upon contributions and contributions depend upon the economic situation in the country, number of the employed, wage growth and, finally, taxpayers' honesty. Today, SODRA is highly trusted by the majority of Lithuania's population that appreciates its attempts to help each individual. - SODRA has started the new year by excellent results. Could you please tell the readers more about realization of the last year's budget and the major accomplishments? - The last year SODRA's budget was truly generous. In 2004, SODRA collected 5 billion 415 million litas of social insurance contributions what was by 301 million litas or 5.9 per cent more than planned and even by 573 million litas more compared to 2003. Last year, SODRA paid 5 billion 310 million litas for pensions, benefits and compensations this being an increase of 196 million litas or 3.8 per cent than planned and outgrew the results of 2003 budget even by 654 million litas. Among large number of works, earlier payment of maternity (paternity) benefits in December was the last to be accomplished. Parents raising children under 1 year of age received benefits a month earlier thus immediately becoming entitled to the non-taxable income minimum. Trying to make our clients happy before the main holidays of the year, we introduced payment of pensions for the current month at the end of 2003. I am happy and proud to say that SODRA has kept its word given at the beginning of 2004: the planned 5 billion budget was fully realized, "lower" (up to 325) pensions for the retired with large insurance period increased, the basic pension grew by 20 litas and the insured income by 90 litas, the average old-age pension for people with the obligatory insurance period increased by 47 litas and reached 400 litas, payment of early old-age pensions was introduced, the process of accumulation of data about the insurance period and income received before 1994 was launched, the quality of services was gradually improved and a stricter personal data protection system was introduced. - Could you say a few works or point out certain instruments that have been taken to make the protection of personal data stricter? - Introduction of new state social insurance certificates in January this year is one of the main instruments in protection of personal data. The new certificates contain only minimum information about the insured person: a photo, name(s), surname(s), personal number, state social insurance number, date of issue of the insurance certificate and the name of the authority who has issued it. The new certificates do not contain information about the salary, paid social insurance contributions and the insured periods. It was a usual case when information about salaries or other contributions did not help, and even hindered, in negotiating a higher salary, looking for different type of job and even informed about the reason for earlier discharges. Credit institutions also used the information put in the state social insurance certificates in checking the solvency of a client. The certificates made the life easier for municipalities, treatment and other institutions. After the EU accession we have understood that absolutely different standards and requirements are set in the Member States. Information used in our certificates appeared to be too comprehensive and on the EU recommendations we issued new insurance certificates. - Could you tell more about the new social insurance certificates? Who will receive them? How to obtain the information that the certificate does not contain and what to do with the old certificates? - New state social insurance certificates are issued to persons who get employed the first time. The working people may use the old certificates without any restrictions and indefinitely. It shall be noted that starting January no information about insurance period and conditions will be entered into old certificates, however these certificates will be fully valid. People wishing to replace old certificates with new must address the territorial SODRA's divisions. Changing the old certificate and issuing a new one is free of charge. Those wishing to receive personal data stored in SODRA's database should apply for information to SODRA that in each particular case will decide whether to give it or not. Each natural or legal person will get the requested information if, following the procedure established by the Lithuanian legislation, he has a right to get it, and will not get information if he does not have such a right. The personal social insurance number in the new certificate will be used to identify a person in the SODRA's database of the insured. Only this database will show the insured income and the insurance period of the insured person. The fact of discharge and the legitimate reason for it will not be entered into the new certificate, however an employer will still have to inform the territorial SODRA's division about the discharge no later than within 3 days. As of the present day, about 1.3 million Lithuanian residents hold the state social insurance certificates. - What strategic goals has SODRA set for the coming years? - In the coming, like in previous years, SODRA will work hard to secure social insurance to Lithuanian people, will strive to efficiently control and use its funds and provide top quality services to its clients. We envisage to improve the implementation of state social insurance principles, perfect our activities, develop information management and efficiently use human resources of SODRA. One of our major goals remains improving services given to our clients and enhancing public relations. Special Attention to Recreation in Ignalina Vincas JASKUTELIS Now we are in one of the most
attractive, beautiful and interesting camping-sites in Vaiðniûnai
at the Lake Dringis. The site has been arranged by the diligent
and gifted Director of Ignalina State Forest Enterprise Edmundas
Kapturauskas after his enterprise has taken over the management of
forests and rest-sites from Aukðtaitija National Park. Vaiðniûnai
place is unique by its geographic location, one of the most
attractive lakes in Aukðtaitija National Park Dringis, rustling
Aþvinèiai wood, also by the good possibilities to go swimming,
fishing, gathering berries and mushrooms, and by all means
spending time with your family or friends.
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