Laurinavičius, Alfonsas

In recent years, increasing attention has been paid to the security of international flows, with a focus on a specific area of logistics, namely, customs logistics, understandably both as a new branch of science and as an integral, complex and multifaceted area of activity. Customs logistics includes the processes, functions and challenges of transportation, warehousing, forwarding, inventory management, management of flows/resources and other areas of activity, insofar as they are related to the legal acts implemented by customs, customs supervision, interaction between customs and business in developing secure international trade. This is an area of research and practice which is rapidly developing, is open to innovations and new ideas, is introducing smart technologies and is consolidating intellectual capital and which is closely linked to economics, management, law and other areas of research activity. The distinctive feature of logistics, including customs logistics, is the management of flows and resources in the international supply chain, regulation of logistic operations, functions and processes at the international, regional and national levels, wide geography of activities, increasingly complex interactions between entities of logistic activity, optimal use of resources, creation of added value using instruments of logistic activity, rational and effective risk management, ensuring of safety and security. The outcome of activity in customs logistics (the length of delivery of a consignment, safety and security, speedy and inexpensive completion of formalities, prompt and efficient performance of logistic operations) is determined not only by the logistic operations performed, but also, and sometimes primarily, by the nature of interaction between entities of this activity and controlling institutions (customs authorities, border guard, etc.), possibilities of cooperation and its consequences, the compatibility of information, computer and communications technologies, the efficient use of available information resources, the validity, objectivity and rationality of decisions and discretions. Changes in the activity of customs as the state institution implementing customs and international trade policy directly and significantly influence the security of the EU’s economic area. The article presents one of the possible concepts of customs logistics as a new area of logistic activity, discusses guidelines for customs and business cooperation and tendencies of the implementation of the discretionary powers granted to customs officials in enhancing the security of international trade.

Comparing the perfomance of the tax and customs administrations in Latvia, Lithuania and Estonia and efficiency as one of its indicators several objective factors should be taken into account.

One of the strategic goals of tax and customs authorities in the Baltic countries is to increase their efficiency and effectiveness in the use of resources. These countries therefore constantly seek solutions aimed at simplifying administrative procedures, improving and developing service quality and the business environment in general, automating internal work processes and significantly reducing the amount of manual work. The purpose of this publication is to provide critical points of contact that are common for the three Baltic countries and highlight key differences that hinder an objective comparison of the three countries with regard to their tax and customs administration and combating crime. This research aims to offer a model for assessing the effectiveness of tax and customs administrations in the Baltic countries based on factors that influence their efficiency and relative importance.

Mokslo studijoje autoriai nagrinėja gyvenimo kokybės vertinimo teorinius ir metodologinius aspektus, pristato Lietuvos gyventojų gyvenimo kokybės raidos ir būklės objektyvaus ir subjektyvaus tyrimo rezultatus. Mokslo studijoje vertinami sveikatos ir psichologiniai, demografiniai ir migracijos, užimtumo, verslo ir verslumo, gyventojų pajamų ir vartojimo, būsto ir gyvenamosios aplinkos, švietimo, kultūros, dvasinių moralinių vertybių veiksniai ir dimensijos. Mokslo studijos išskirtinumą sudaro nagrinėjami inovaciniai gyvenimo kokybės aspektai – pasitenkinimo gyvenimu, laimingumo vertinimai, gyvenimo darbe kokybės, socialinių ryšių ir subjektyvios gerovės vertinimai, gyvenimo kokybės gerinimo įveikiant korupciją ir destruktyvius, saugumą mažinančius faktorius, vertinimai. Mokslo studijoje pateiktas subjektyvusis ir objektyvusis gyvenimo kokybės vertinimo modeliai ir empiriniai rezultatai. Mokslo studija skiriama aukštųjų mokyklų studentams, dėstytojams, mokslininkams, valstybės tarnautojams, verslininkams, politikams, kultūros bei žiniasklaidos atstovams ir visiems, besidomintiems gyventojų gyvenimo kokybės matavimo ir vertinimo klausimais.

Influence of intellectual activities to development of economy, every person’s wellbeing and personal life quality improvement is significant if the intellectual property is properly protected. This article mostly deals with understanding of the role of intellectual property, its protection by specific customs means; the article also provides tendency analysis. It is largely symbolic that the last EU regulations which establish PIP in customs at the same time mark the 21st century development in attitudes to the meaning of intellectual activity while improving a societal life quality

Today’s business philosophy promotes social responsibility, social self-development and other significant concepts for aspiration of cooperation between business and society in developing synergy; therefore this determines changes in the production, exchange and innovation logic. Socially responsible businesses voluntarily assume obligations in order to meet the interests and needs of society, and take the responsibility for the impact of their activities for all stakeholders. Society understands socio-economic justice as the access to the goods and services, participation in decisionmaking process, equal employment opportunities, fair wages and other. The results of the national representative survey of Lithuanian residents had shown where major social and economic tensions remain in the country. The respondents critically evaluate the oasis of social responsibility where the principles of corruption, exercising ‘proper prevailing circumstances’ and other interferences are still present.