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Some Aspects of Structured Intelligence AnalysisReviewed - ReviewJozef VojtekVojenské rozhledy / Czech Military Review Nr. 1/2019, Vol. XXVIII. (LX.): 59-72 Structured analysis is a systematic approach to solving intelligence analytic problems. Methodology and analytical techniques in the intelligence analysis include the selection of structured techniques from the point of view of the analytical task and the use of the analytical spectrum. Basic structured analytical techniques ensure transparency and reduce personality bias. Taxonomy is the basis for quality analysis. There are 55 types of techniques that complement expert judgment and intuition. A properly structured analysis contains twelve questions supplemented by a number of analytical techniques. The method of analytical spectrum in strategy leads to the split of the process into the phase of analysis, synthesis, selection of information and argumentation, and the analysis itself consists of four sub-stages. The basic parameters that negatively affect the use of structured analytical techniques by intelligence analysts are the analytical and collective approach, the patterns and the level of education. |
EU's Common Security and Defence Policy in a Nutshell - Part OneNonreviewed - OtherVilém KolínVojenské rozhledy / Czech Military Review Nr. 3/2020, Vol. XXIX. (LXI.): 87-101 The Common Security and Defence Policy (CSDP), on the basis of which the EU builds its defence identity, has a broad spectrum. It focuses not only on the defence component of the CSDP, but also on associated areas such as defence industry and market, defence research and development, and supports them with related legislation and various policy and financial instruments. On the one hand, this prevents the issue of European defence from being easily confined. On the other hand, this reflects the robustness of the EU's approach to European defence and its willingness to mobilize all available resources. The article describes the evolution of European defence, its major milestones and actors, related processes and rules, and the key tools that are now largely concentrated under the umbrella of the CSDP. Current issues of European defence, including scenarios of its possible future development, are also addressed, as well as the contribution of the Czech Republic. |
Experiment of Using Structured Techniques in Intelligence AnalysisReviewed - ReviewJozef VojtekVojenské rozhledy / Czech Military Review Nr. 4/2019, Vol. XXVIII. (LX.): 32-43 Research into the use of structured analytical techniques has shown that analysts use specific structured techniques to achieve better analysis results than using traditional intuitive approaches. The experiment was based on solving the analytical tasks of two intelligence scenarios in a set of 32 people. To verify the null hypothesis, a chi-square test of independence was performed at a 5% significance level. In the control/intuitive and experimental/structured technique groups, responses were evaluated in four criteria, in an overall qualitative intelligence analysis, in rank corps, depending on the time of service and education. The number of correct answers was the highest in the experimental group when dealing with the intelligence analysis criteria for both scenarios. Improved analysis of the experimental group in the second scenario solution was statistically significant. The null hypothesis, using structured methodology improves qualitative intelligence analysis, is not rejected. In the experiment, other test criteria are below than the critical value. The results of the research have shown that the success of the problem solution is influenced by the correct use of the Hypothesis Testing technique. The use of structured techniques depends on the level of knowledge and the type of intelligence problem. At the same time, the conduct of research has shown the influence of analysts' cognitive biases. |
NATO Common Funding - Yesterday, Today and TomorrowNonreviewed - OtherVojenské rozhledy / Czech Military Review Nr. 3/2017, Vol. XXVI. (LVIII.): 78-90 The NATO common funding has already been used to finance common needs of the Alliance for 65 years and has contributed substantially to its readiness, cohesion and solidarity. A number of reform measures have been approved, and in most cases already implemented, over the period of last several years with the aim of more effective, economical, efficient a transparent use of NATO common funds and the introduction of modern financial management practices. NATO common funding is therefore a live and well-functioning system. Nevertheless, there is still a room for further improvements. The aim of this article is to describe the role of NATO common funding, its basic parameters and tools, its development in the past, and current and future challenges. |
The Importance of Development Trends Analysis and its Military Implications for Defense PlanningNonreviewed - OtherVojenské rozhledy / Czech Military Review Nr. 2/2017, Vol. XXVI. (LVIII.): 106-119 Participation of experts form NATO member and partner countries in security situation development trends together with related military implications is meanwhile the newest mean of member states engagement onto NATO Defence Planning. In one hand this possibility is a way to gain findings from national experts and in other hand an opportunity enabling countries to enlarge knowledge and experience of national participants in order to development of similar activities at national level. Moreover there is an opportunity to present activities of nations´ institutions working in the similar field as well as national findings linked to security trends and defence planning. The author concludes that the Czech Republic has not yet formulated its own defence planning process, and suggests the possible effects of this condition |
SWOT Analysis in the Sector of Defense of Czech Republic - Current State and Recommendation for ApplicationReviewed - Reviewdoc. Ing. Monika Grasseová-Motyčková, Ph.D., Ing. Jiří RichterVojenské rozhledy / Czech Military Review Nr. 2/2016, Vol. XXV. (LVII.): 36-52 V článku jsou prezentovány dílčí závěry a poznatky z dotazníkového šetření a polostrukturovaných rozhovorů na jednu z oblastí řešení problémů v rezortu obrany, a to využívaní metod, metodik a heuristik, realizovaných v roce 2012 a 2015. V článku je analyzována jedna z metod strategické analýzy, konkrétně SWOT analýza. Nejprve je charakterizována SWOT analýza z hlediska doporučení pro její praktickou aplikaci, tak jak vyplývá z rešerše odborných publikací. Následně je prezentována SWOT analýza z hlediska jejího využití v rezortu obrany. Na základě zjištěných informací jsou v závěru článku definována doporučení pro praktickou aplikaci SWOT analýzy nejen v rezortu obrany ČR. |
Save Money or Keep Czech Armed Forces Functional?Nonreviewed - Othernpor. Mgr. Tomáš KučeraVojenské rozhledy / Czech Military Review Nr. 3/2016, Vol. XXV. (LVII.): 113-119 The fundamental regulation of governmental invests is Czech Act on Public Contracts. Its main objective is a financial saving in the procurement of goods and services by the state. In some specific cases, this objective may come into a conflict with other interests protected by a law. Several verdicts recently delivered by courts in criminal cases relating to a procurement of medical supplies bring a new and interesting insight into this issue. Some conflicts with social interest were identified on basis of these verdicts. These interests are the maintaining of the Czech Republic Armed Forces combat capability and its function in peace-time, fulfilment of international obligations of the Czech Republic and the requirement for the strict adherence to military orders. Some cases, in which different interests outweigh the interest protected by the Act on Public Contracts, were found. |
Adaptation of the Czech Republic Defence Policy and Strategy to the New Security ThreatsNonreviewed - ResearchIng. Josef Procházka, Ph.D., Ing. Vladimír Karaffa, CSc., PhDr. Libor Frank, Ph.D.Vojenské rozhledy / Czech Military Review Nr. 3/2015, Vol. XXIV. (LVI.): 8-22 This article deals with challenges for the defence policy and strategy of the Czech Republic and their further adaptation and. It outlines set of recommendations for ensuring its armed forces relevance and their long term sustainability. The article reflects debate during the international conference Defence and Strategy organised by the Centre of Security and Military Strategic Studies of the Defence University and held on 15-16 June 2015 in Brno. |
Host Nation Support (HNS) in the Context of International Air Forces Exercises in the Czech RepublicNonreviewed - Othernadporučík Ing. Martin ŠkvařilVojenské rozhledy / Czech Military Review Nr. 2/2015, Vol. XXIV. (LVI.): 117-130 The article analyses the Host Nation Support (HNS) planning process in five separate phases according to the NATO procedures. The author emphasizes the importance, purpose and result of every planning stage. The main objective of the article is to apply general rules to the concrete examples of international air forces exercises. The author further identifies his comprehension of HNS formed in the specific conditions of the 22th Helicopter Base. The logistic planning process analysis is based on the experience from exercises Ramstein Rover and Ample Strike held in the period of 2012-2014. The paper is focused on exercises preparatory stages that create the basis for a successful accomplishment of the executive part. The results of the article present the trend of planning responsibility delegation to the tactical level and define the specifics of adapted planning process. The author's contribution may be used as a lead for the future application of the HNS concept. |
NATO Structural Reforms in Practical TermsReviewed - ReviewIng. Josef Procházka, Ph.D.Vojenské rozhledy / Czech Military Review Nr. 2/2014, Vol. XXIII. (LV.): 8-21 NATO has been permanently adapting to new outside and inside challenges. Lisbon summit in 2010 is one of the very important milestones in this transformation endeavour. Since 2010, the Alliance has embarked on meaningful structural reforms with the aim to enhance effectiveness, improve efficiency of all NATO entities and make the Alliance fit for its purpose. The main objective of this article is to introduce the scope of NATO reforms and their expected outcomes. Furthermore, this article will assess real achievements and draw at least some lessons from a reform implementation process in order to establish best practice in reforming complex organisations. |
Controlling Implementation in Defence DepartmentReviewed - ReviewDoc. Ing. Roman Horák, CSc., mjr. Ing. Blanka Adámková, Ph.D.Vojenské rozhledy / Czech Military Review Nr. 4/2013, Vol. XXII. (LIV.): 91-104 The article deals with controlling implementation into the mechanism of central institutions and state administrative management of the CzechRepublic (CR), hereinafter state administration. The purpose of this article is to present state administration controlling as an effective control tool, backed by best experiences and practice in the Germany. The authors explain and determine theoretical bases and circumstances to put controlling into practice. They comment the effecitivity of controlling implementation in Czech state administration, using as an example the Defence Ministry of the CR. |
The State Material Reserves Administration in the Mirror of the Security ResearchNonreviewed - ResearchIng. Mgr. Stanislav Kulhánek, prof. PhDr. František Ochrana, DrSc.Vojenské rozhledy / Czech Military Review Nr. 4/2013, Vol. XXII. (LIV.): 173-192 The control of emergency economic measures, namely state material reserves, is an important part of Czech security system. From the institutional point of view, all is run under the authority of a central institution-the Administration of State Material Reserves (ASMR). This paper deals with its role in the management of state material reserves, reflects problems and consequences resulting from the changes in security surrounding, re-evaluates opinions and views both by experts of state administrations and academic community. Those are the main key questions the study seeks an answer. |
The Future of Czech Defence SystemReviewed - ReviewPhDr. Antonín RašekVojenské rozhledy / Czech Military Review Nr. 1/2013, Vol. XXII. (LIV.): 113-130 Methodically, presented study comes out of a book by Martin Potůček at al. Studying the Future as a Challenge. Its author offers a comprehensive characteristic of several fundamental challenges to social forecasting. It begins by defining forecasting as the formulation of conditional accounts of possible futures. The main forecasting theme to be solved are as follows: ageing Czech population as a security problem, corruption, criminality, organized crime as a tool of political and economy instability, the marginalization of Czech Armed Forces in context of globalization and overall European defence, possible threat of the collapse of Czech defence system. |
Iran's Nuclear Program: An Important Tool of Domestic and Foreign PolicyReviewed - ReviewIrena KalhousováVojenské rozhledy / Czech Military Review Nr. 4/2013, Vol. XXII. (LIV.): 42-57 Its own nuclear program is an important instrument of Iran's domestic and foreign policy. In foreign policy it is used for promotion of its regional interests and it also serves as a guarantee against foreign actor's interference in Iranian domestic affairs. So far, the negotiations between Iran and the international community have not brought about any tangible results. Among other reasons, there are different expectations of both parties. The international community is ready to lift sanctions, supposing Iran accepts the UN resolutions. Iran, by contrast, demands to be recognized as an internationally recognized regional power, with legitimate rights and interests. |
Transparency, Simplicity, Reduction Administration, Effectiveness: Proclamation and Reality in MoD DepartmentOpinions, controversyIng. Jiří DušekVojenské rozhledy / Czech Military Review Nr. 4/2008, Vol. XVII. (XLIX.): 60-69 Department by Ing. Jiří Dušek. The purpose of this article is to provoke discussion among military public dealing with economy in order to improve economy management in the forces. The author would like to point out the gap between officially proclaimed principles and true economy development in MoD department. Why proclaimed principles remain only on a sheet of paper and are not introduced in practice? In three theses are summarized the main problems to be resolved. The article is not conceived as a mere critique, it also features several proposals how to improve, optimalize, economy behaviour of the ACR. Among others he proposes to make us of 3E indicator (Economy, Effectiveness and Expediency), SWOT analysis, etc. Last but not least, he underlines the importance of economy education for army officers and leading civilian officials. |
Accrual Accounting in MoD ACR: Revolutionary Look at Accounting RecordsNonreviewed - OtherIng. Jana VodákovaVojenské rozhledy / Czech Military Review Nr. 1/2008, Vol. XVII. (XLIX.): 24-28 This article deals with accrual accounting concept in the terms of the public sector, where-in this context-accrual accounting is understood as a basis of accounting under which transactions and other events are recognized when they occur, and not only when cash or its equivalents are received or paid. Therefore, the transactions and events are recorded in the accounting records and recognized in the financial statements of the periods to which they relate. At first, the article introduces briefly the history of accrual accounting concept implementation in the area of public sector. Secondly, it summarizes main possible benefits and risks connected with the implementation of accrual concept to the public sector accounting. |
Multinational Operations and NAMSA Agency: Visions till the Year 2020Military professionalIng. Vladislav Vincenec, Ph.D., doc. Ing. Miroslav Cempírek, CSc.Vojenské rozhledy / Czech Military Review Nr. 2/2012, Vol. XXI. (LIII.): 111-119 The invariable and constant task of logistics planners is the most effective utilization of sources. One of the methods incorporates NAMSA agency into operational and logistics planning. The NAMSA is regarded as a very effective provider of services covering the whole area of logistics. It is estimated that in the near future the agency will conduct logistics support to Alliance member nations. In 2020 the NAMSA will make use of energy and fuel mainly from sources friendly to our environment, therefore employing NAMSA agency for our army will be both economical and environmental. |
NATO Common Funding as a Tool for Cohesion Enhancement and Ability to ActMilitary artIng. Josef Procházka, Ph.D.Vojenské rozhledy / Czech Military Review Nr. 4/2012, Vol. XXI. (LIII.): 25-34 In the past, the Common Funding played only marginal role in the NATO strategic decision-making. However, this situation changed significantly when the global economic crisis challenged the national public expenditures and NATO defence policy became a matter of serious reflections. NATO should balance its requirements with limited resources and adjust its future activities within shrinking budgets. NATO must make hard decisions and implement reforms in order to ensure its ability to fulfil its mission and priority tasks in the long run. The reconfiguration of Common Funding is an inherent part of this process. The aim of this article is to introduce Common Funding as a management-supporting tool of the international organisation under currently mounting resource constrains. |
Is Economic Education of Military Professionals Necessary?Opinions, controversyProf. PhDr. Miroslav Krč, CSc.Vojenské rozhledy / Czech Military Review Nr. 2/2012, Vol. XXI. (LIII.): 69-76 This paper deals with problem of education in a military college on the background of military-economic reality. It shows the requirements of the Bologna Declaration in the relation to economic education. Training of military officers has four levels: qualifying (in relation to the performance of different professional roles), developing (in relation to the developing leader personality), motivational (in relation to recruitment) and accepting (in relation between public and army). The economics is of great importance here. It should be beneficial for responsible managers, for their decision-making that can lead to optimization of the results based on economic behaviour, linked to motivational factors. |
The Participation of Civilians in Military Activities: Military-Governmental and Military-Industrial ComplexInformational pagesPodplukovník Ing. Bohuslav Pernica, Ph.D.Vojenské rozhledy / Czech Military Review Nr. 2/2011, Vol. XX. (LII.): 101-113 The article deals with the problem of a certain militarization of a society, supposing country's military establishment is expanding its scope of activities to government or economy. From this point of view, the military and their civilian counterparts could be seen as "imperium in imperio" and such a model of military as a state within a state. There are a military-governmental complex and a military-industrial one in each state and both ought to be under civilian authorities' control, in order to prevent the democratic state from being fallen under influence of this complex. Although the notion was sketched more than fifty years ago, the military-industrial complex theory has been still living, and author gives some examples of the evolution of military-governmental and military-industrial complex. |
New Defence Capabilities for New NATO Missions (Lisbon 2010)Pplk. Ing. Ivo Pikner, Ph.D., pplk. Ing. Miroslav Krčmář, doc. Ing. Milan Kubeša, CSc.Vojenské rozhledy / Czech Military Review Nr. 1/2011, Vol. XX. (LII.): 3-8 Article deals with new insights into the Alliance missions for the upcoming period of five to ten years that are to be conditioned by achieving higher level of future military capabilities for provision of defence and security within the Alliance and its Partners. Some initiatives are described that are needed to be implemented to achieve the required capabilities and also necessary resources and process measures imposed to the Alliance member states and the Alliance as a whole are indicated. The new Strategic Concept aims to define NATO as a modernized Alliance and a cooperative team player in a globalized world. It gives a comprehensive framework for preserving the core ideals of NATO while transforming it into a dynamic Alliance capable of confronting the unconventional and unpredictable threats that define today's international security environment. The article refers to the ideas and thoughts mentioned in a study of the US NDU's Center for Technology and National Security Policy. |
What Type of University Education for Military Professionals is Necessary?Opinions, controversyDoc. RNDr. Ladislav Halberštát, CSc., plk. Ing. Vladan Holcner, Ph.D, mjr. Ing. Pavel Foltin, Ph.D.Vojenské rozhledy / Czech Military Review Nr. 1/2011, Vol. XX. (LII.): 60-70 The paper is a contribution to the ongoing discussion regarding training, drills and education of military personnel. It indicates a comprehensive solution of the issue both in national and international connection of the current approach to military vocations, life-long learning Vojenské rozhledy 1/2011 and expected deployment of the present-day armed forces. Using results of a research conducted within the Czech Ministry of Defence and Armed Forces, authors specify roles of individual stakeholders in the process of training and education in the military and define prerequisites of an effective military educational and training system. The authors treat this problem in context of the so-called National Qualification Framework, multinational project of EU member states Military Erasmus, activities conducted by European Security and Defence College (ESDC) and others. |
The Report by Madeleine Albright's Team and Its Wide-ranging Contexts ("Council of Wise Men" and Drawing up the Alliance's New Strategic Concept)ReviewedPhDr. Antonín RašekVojenské rozhledy / Czech Military Review Nr. 4/2010, Vol. XIX. (LI.): 15-30 This concept has been preparing since the early 2009. In short, the North Atlantic Treaty Organisation must be increasingly prepared to intervene far beyond its borders. In the coming decade, NATO will have four central inter-related military missions. The first requirement is to "deter, prevent and defend" against aggression, so as to ensure the political independence and territorial integrity of NATO member states. The report insists on the need to send out military missions beyond the treaty area "when required to prevent an attack on the treaty area or to protect the legal rights and other vital interests of Alliance members". Any expeditionary mission must be based on the principles of the UN charter. Another key item is to cooperate better with those partners, and others worldwide, in order to tackle the new threats posed by cyber attacks, piracy, arms proliferation and energy supply insecurity and climate change. However, in order to achieve the new goals, NATO "must halt the precipitous decline in national defence spending", and to introduce reforms to make spending more efficient. |
The Implementation of Defence/Military Policy in the Czech Republic: Little Stability of Governance and Unsuitable Management ConceptOpinions, controversyPplk. Ing. Bohuslav Pernica, Ph.D., pplk. Mgr. Pavel BalvínVojenské rozhledy / Czech Military Review Nr. 1/2010, Vol. XIX. (LI.): 101-113 The article deals with persistent problems of Czech military policy within 1993-2009, its achievements and failures. A new managerial concept, system planning, programming and budgeting, which superseded a communist central control, was not implemented fully because of governance instability. The office of Defence Minister was held by 11 persons within 1993-2009 (Czech Republic). Among others, it aroused the return of a concept of central planning in 2004, which was not successful, because it was not supported by institutions outside the MoD. The authors propose more transparency in military matters and better cooperation with academic community to prevent the repetition of concepts supporting short-term goals instead of long-term visions. |
Proper Economic Policy in MoD Department and Problems with Its ImplementationOpinions, controversyMjr. Ing. Bohuslav Pernica, Ph.D.Vojenské rozhledy / Czech Military Review Nr. 2/2007, Vol. XVI. (XLVIII.): 89-94 The demands for transparency, economy, efficiency and effectiveness of public expenditures in the Czech Republic are increasing. In fact, this kind of economic policy in the forces has been followed since we joined the EU in 1994, but without much success. Its implementation has not achieved its goals. Some factors lying behind the failure of this policy are showed in this article, as well as some remedies proposed by the author, so that the readers could understand the topics and consequently they support implementation proper economic practice within the Czech Armed Forces. The author is a supporter of wide economy education in defence department, namely for key personnel (units commanders, chiefs of staffs, directors of institutions) and their subordinated personnel preparing materials for materiel allocation. Among others, Mr. Pernica underlines the underestimation of proper motivations of key personnel to behave economically on the part of MoD officials. |
Planning, Programming and Budgeting System: from Talking to the Facts!Opinions, controversyMjr. Ing. Bohuslav Pernica, Ph.D.Vojenské rozhledy / Czech Military Review Nr. 4/2006, Vol. XV. (XLVII.): 41-47 This article is a sequel to the previous disputes over financial management within the Czech Armed Forces. The origins of the first polemic article lay in gaining facts for research work, arranged by the Faculty of Economics and Management, Defence University, "Allocation and Management of Defence Sources of the CR and the Formation of Economic Thinking in the ACR". The system of planning, programming and budgeting (PPBS) was introduced into Czech forces several years ago, but the it did not worked in a way it was supposed. There were many deficiencies the PPB system suffered from. Unfortunately, the author lacks sufficient data to evaluate properly the performance of this system. He has to combine diverse data sources, booklets, statistics, data releases, to make accurate picture of a day-to-day financial military administration. In his opinion, the system is not transparent enough. He appeals for clear figures, released e.g. on army interned pages, to avert accusation of wasting public sources ...168 |
Security System Reforms: Support to Comprehensive Approaches of EU Crisis Management is also Czech CauseMilitary artPlk. gšt. Ing. Jaromír Zůna, MSc.Vojenské rozhledy / Czech Military Review Nr. 4/2009, Vol. XVIII. (L.): 87-100 In spite of the fact that it is a new concept, it presents one of key methods of international engagement in crisis areas the EU prefers. Its main components are crises prevention and securing stabilization. Security tasks are composite problems solving one of main state functions: to guard external and internal security together with principles of civil control. This essay among others aims to explain practicability of the EU's concept of preventive engagement as a tool of implementation of the European Security Strategy, further it describes European concept for crisis management missions in the field of civilian administration supporting security and justice. At the end there are some recommendations for the Czech Republic how to form capacities for EU missions and for the transformation of Czech security sectors. |
Theoretical and Sociocultural Context of Suicide Attacks: The Proliferation of Martyr SubcultureInformational pagesDoc. Ing. Štefan Danics, Ph.D., PaedMgr. et ThMgr. Leoš TučekVojenské rozhledy / Czech Military Review Nr. 2/2009, Vol. XVIII. (L.): 52-69 Suicide bombing represents a low-cost, low-tech weapon that is readily available, requires little training, leaves little forensic trace, and strikes fear into the general population. Almost exclusively, suicide bombers emanate from distinct ethnicities and religions; furthermore, recent history indicates that they come from the Arab/Muslim or East Asian cultures. As important as the suicide bombers are the activists and sympathizers who offer them support and comfort. These activists may recoil from committing acts of violence themselves but may sympathize with those who do, and offer moral and material support. This article explores the psychosocial aspects and methods of suicide bombers in general, but with particular focus on those operating in Palestine, Moscow (Chechen guerrillas, 2002), Singar (Iraq 2007). |
Where Are You Going, Defence Department?Opinions, controversyPplk. Ing. Karel VávraVojenské rozhledy / Czech Military Review Nr. 1/2009, Vol. XVIII. (L.): 68-75 The autor responds to several articles published in our Military Review, namely by Prof. František Ochrana, Prof. František Božek, Brigadier Rudolf Urban, Prof. Miroslav Krč, in No. 4/2008, with special appreciation to critical articles by Ing. Jiří Dušek and Lt.Col. Ing František Růžička in the same issue. He tries to find out common denominators of those essays. There are three of them: economization tied with rationalization, risk management, and information compatibility. As necessary he regards to unite those denominators both at the level of decision making officials and at the level of their subordinated elements, by means of e.g. working teams as a guarantee of coordination, so that the adopted Long-term Vision of Defence Department could be actually realized. |
Economic Aspects of the Acquisition in Defence DepartmentInformational pagesIng. Aleš OlejníčekVojenské rozhledy / Czech Military Review Nr. 1/2009, Vol. XVIII. (L.): 88-99 This essay depicts he alternative approach to investments in public sector. Author expresses his belief on evaluating and rating investments in public sector in the same way as in private sector. The simple theoretical analysis and foreign experiences give enough evidence about feasibility of such approach even in defence sector. Nowadays, in governments across the world, public-sector financial systems are being transformed more fundamentally than at any time in decades. The changes are taking place to respond to a number of deficiencies of government accounting and financial-management system. Foreign experience has proved that a system of output appropriation provides a workable alternative to the traditional input-based system and can yield substantial advantages for both departmental management and government decision makers. |

