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Main focus of this article is laid on the digitalization of battlefield, command and control, Network-Enabled Capability (NEC) implementation, organization structures transformation brought about by the 21st Century Soldier concept and its economic implications. Based on this topic, the authors present mobile sensor system as a result of research being done in the Military Management and Tactics Department, University of Defence Brno.

Developing Czech national defence system is based on long-term predictions of potential security threatsandplanningofresourcesavailablefordefence, including defence spending plans. This paper analyses the issue of current value of defence expenditures. It attempts to give an answer to the question whether defence requires a specific price index or if common civilian indicators like GDP deflator or consumer price index can be used in defence.

The Czech Republic is developing professional, highly mobile forces, with up-to-date arms, weapons, capable to take part in wide scope of Alliance or other multinational operations, even abroad, outside European territory. But this capacity depends on defence budget, on the percentage from our GDP allocated for military. From the part of the ACR, it will depend on effective spending, usefulness of used resources.

General View by Doc. Dr. Jiří Nedbal, CSc. When we prepare activities/exercises of military units, we can make use of theory of asymetric information that offers wide scope of decision variants. We can use PERT method which is not very difficult to understand. This can help us to disclose hidden reserves, sources, problems. We also could take over experience from other armies. It is important now, when percentage allocated from defence budged is still shrinking.

The study analyzes the key features of Russian policies in the late 2000s and their prospective developments. It is above all the rise of Russia's economic power, boosted by the favourable rising trend of energy prices (oil and gas) that has helped to resume again the position of one of the key world powers, obsessively pursuing its geopolitical interests in a new emerging multipolar world. This also determines its relations with other major global actors, e.g. the U.S., the EU, and China (outlined in this article). As far as military budget is concerned, it is increasing. Russia has overcome a long period of stagnancy. After 2007, they re-established strategical patrol flights off Russian territory; great effort is aimed at power projection, as a means to secure natural resources beyond Russian boarders. The study is closed by Russia's geopolitical prospects till the year 2020. and its Anticipated Development

This year we marked the 10th anniversary of our full membership in NATO. We've verified that the nation can become a "full fledged member" in eight or ten years at earliest. Signing the treaty, you became "only" a freshman. You must learn everything, from "consensus building" to forming informal coalition. The author of this article, Deputy of the Czech Permanent Representative to NATO, summarizes the history of fulfilling the membership's prerequisites and following difficult process of implementation of fundamentals and requirements, e.g. the so-called NATO legal acquis (Status of Forces Agreement), Planning and Review Process, setting Force Goals, fixing Identification Friend or Foe on Mi-21 aircraft assigned for Air Policing, problems with developing home infrastructure for Host Nation Support. We joined common security planning, took part in NATO Security Investment Programme and Conference of National Armaments Directors. But today's organization is quite different that used to be, the role and missions have changed. We must be prepared to meet them too.

The document "A Secure Europe in a Better World" approved in 2003 has introduced the so-called the European Security Strategy. The authors use this framework to refer to the whole set of organisations, people and activities, both military and civilian, to ensure capabilities to be delivered effectively and efficiently, both in current surroundings and in preparation for the future. They are members of the Centre for Social and Economic Strategies, Faculty of Social Sciences, Charles University Prague, which has conducted a wide-ranging research work to detect the long-term trends, factors and actors shaping the position of the Czech Republic in European environment. The article illustrates the evolution of the key structural factors affecting change over the two decades to come-demography, the economy, energy, the environment, science and technology-and addresses some of the main questions concerning the future of the international system.

The basic task of the post-1989 period was to formulate a security policy and a strategy ensuing from it. The strategy had to be based on a synthesis of the international policy concept, defence concept and internal security concept to ensure that defence would not be seen solely as the task of the army and the Ministry of Defence, but of the whole state and society-of every citizen. In this article his author evaluates some aspects of the armed forces transformation in process of adaptation. He assesses these changes with regard to approved strategic and conceptual documents that significantly determined this gradual transformation process. He identifies both same of its successes as well as failures. The study does not have a clearly analytical and evaluative character; rather it is a combination of factual information drawn from official sources, country's practical security policy as they appeared in contemporary Czech press, and opinions of the author.

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.

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.

After a short review of defence R&D history, the author concludes that our country used to reach world's level in some fields: passive warning systems, NBC protection, military surgery, explosives. After the change of political system in 1989 we began to dispose Czech military industries. The only scientific place to left is Defence University Brno, but it is an institution more or less concentrated on education. It is almost impossible to maintain pace with foreign defence industry. In the article there is an exhaustive list of military plants, institutions after 1989, together with the date of their closing down. It is followed by research orientation of defence industry, set according to time periods. The special chapter concentrates on financing defence research, the closing part deals with the period of our membership in NATO. Although there are same positive aspects, such as international cooperation, exploiting sources from abroad, strategical control declined. We see unwise reductions in personnel, abolishing accredited institutions, etc.

Under the auspices of Defence University Brno, for the third time, the social researchers executed the investigation of opinions and attitudes of Czech citizens towards the Army of the Czech Republic. It is a continual, systematic monitoring of long-run attitudes, perspectives, and preferences of Czech population, their stability or variability, preferences and priorities. It was measured by the sample survey (quota sampling). A total of 1,050 adult respondents (with a representative sample of 1,005 respondents) were polled by 62 interviewers. The first place among Army tasks took the help of the forces in time of natural disasters and ecology catastrophes (96.4 %); the second came the defence of Czech territory (85,2 %); and the third fight against terrorism (82,7 %). As less important is regarded the deployment of the Czech army abroad (55,4 %). All gathered data are presented on several graphs and schemes.

The author discusses the issues surrounding the construction of modern logistic support for the Czech Army as it transforms from a conscript to an all professional force of agile, light forces, with high reliability and low support requirements. The basic philosophy is to create comprehensive system that would offer complex service for a commander in the field of materiel, technology and medical services. The logistics reform must be supported by enhancing communication systems (Information Logistics System) and by seeking the ways of rationale savings, to reach the highest level of compatibility with logistics systems of other NATO nations. "Time Based Competition" and "Time Compression" must be accepted at all levels of logistics system both in peace and field conditions. In the future, the security problems will be managed more by civilian means than by hard force. The goals will be political, economical and cultural. Those changing threats will ask logistic support to be more flexible, mobile, integrated, compact and precise.

The author discusses the issues surrounding the construction of modern logistic support for the Czech Army as it transforms from a conscript to an all professional force of agile, light forces, with high reliability and low support requirements. The basic philosophy is to create comprehensive system that would offer complex service for a commander in the field of materiel, technology and medical services. The logistics reform must be supported by enhancing communication systems (Information Logistics System) and by seeking the ways of rationale savings, to reach the highest level of compatibility with logistics systems of other NATO nations. "Time Based Competition" and "Time Compression" must be accepted at all levels of logistics system both in peace and field conditions. In the future, the security problems will be managed more by civilian means than by hard force. The goals will be political, economical and cultural. Those changing threats will ask logistic support to be more flexible, mobile, integrated, compact and precise.

Many security experts are of the opinion that the global security situation has been going worse af ter September 11, 2001. Even though Balkan wars ended, in fact, there are high tensions tied with Kosovo?s proclamation of independence, or in similar state of affairs in Macedonia. In Iraq, there some elements of improving, but in Afghanistan there are a lot of problems, we must mention tensions in Iran concerning building its nuclear capacities and missile tests, Russian-Georgian conflict, which is reflected in the policy of NATO enlargement: Georgia, the Ukraine were not accepted to NATO alliance. The reviewer highly appreciates this anthology of security studies, with the same title as this article. Editor Vlastimil Galatík, published by Defence University Brno, 2008.

At that time, the base for plural societies in Eastern Europe was founded. Poland, the Czech Republic and Hungary joined NATO defence alliance. Serious global threats of economic, military, ecology, social, ethnic, religious, criminal characters were lasting. The important question of proliferation of mass destruction weapons was raised. The analyses of security situations in Europe and the World respectively proved that armed conflicts were mostly internal, in a form of civic wars, but demographically endangering bordering countries. Those threats were only discussed, namely nobody fully realized the threat of terrorism. Defence budgets were reduced, all people wanted to profit from the so-called peace dividends. Czech army was loyal to the state; it was not misused in inner political conflicts, which was regarded as something normal by the majority of Czech public. But there were many problems left, especially the role and engagement of the ACR in the following century.

This study is based on a paper presented at the conference with the same heading taking place on January 8, 2009. First, the authors enumerate starting points of Czech defence and security polity together with key factors influencing their developments. The whole scale of new threats-from WMD and ballistic proliferation to cyber attack and even non intentional threats like climate change and pandemia-are to be addressed not only in NATO but also in the EU. Existing states of affairs are gradually reflected by Czech security and defence documents: Security Strategy 1999, 2001, 2003; Military Strategy 1999, 2002, 2004, 2008. In this historical context we joined NATO defence alliance and took part in peacekeeping missions abroad. Previous twenty years when we lived in peace could be regarded as a challenge to build Czech statehood. There is no time like a present. Only the future will show us whether we mastered it as much as we could.

The security is not very often mentioned in direct relation to the quality of life and sustainable development. The author introduces the security as their substantial element; he would like to offer an interesting approach towards examining mutual ties between both concepts. In fact, it is not a new idea; common knowledge that peace is more comfortable for life and culture, for economic development, is certainly older than quality of life concept. But, after an easygoing attitude to international background in the 90's, today we again pay our attention to the security problems, even in a wider spectrum, in varied contexts: from changes in world's climate, to differences between rich North and poor South, over international terrorism, efforts for integrated European position towards Common Foreign and Security Policy, NATO, security policy of the Czech Republic, till the individual feelings of safety.

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.

It is not too often we could meet such a comprehensive monograph, dealing with security problems. Among such books belongs a book by Jan Eichler, with the same title, published by Charles University Prague, 2007. The most relevant chapter, Wars waged by the U.S. and its allies after the start of global terrorism, offers a provocative question, whether democratic nations, indirectly and unintentionally, gave rise to the upsurge of antipathy amongst the states with different political constitution, resulting in acts of terror? The ambiguous assessments of American wars in Afghanistan and Iraq seem to support author?s view. According to the reviewer, dr. A. Rašek, the author is wrong about the role land forces after the RMA?Revolution in Military Affairs. Without ground forces we are not able to win today?s asymmetrical warfare. The large part of book deals with conflicts not very familiar in the Czech Republic: Ethiopian-Eritrean war, disturbances in Somalia (operation Restore Hope), Burundi, Rwanda, Congo, Sierra Leone, Srí Lanka, Cashmere, Nepal, Haiti, Bolivia, and Colombia.

ACR Logistics: the 2nd Phase of Reform by Prof. Ing. Petr Hajna, CSc. In its opening part, the article enumerates a short summary of tasks that were met in 2007, in the period of the first phase of ACR reform. At the same time the author marks out the tasks for its second phase in 2008. Logistics involves obtaining, maintaining, and transporting military personnel, supplies, and equipment. Now, we lay emphasis on the preparation of a new logistics concept in frame of outsourcing system (concentrated on optimalization of the employment of civilian companies for appointed goods and services); development and reconstruction of Maintaining Material Base Štěpánov (depends on allocated financial sources); purchases of T-810 vehicles; unifying control activities in the field of material economy and the founding of Office for Economy Management, subordinated to Logistics Department of Defence Ministry.

The author compares two scholarly books: World's Tension Epicentres by M. Šlachta (published in 2007) and Security Policy of the Czech Republic by the team of authors headed Jaroslav Janda. The latter study of 1996 uses different terminology: instead of today's favourite teams threat or security threats, they are civilizational risks, economical risks, military risks, environmental risks and so on. The special attention is paid to undemocratic, autocratic states, violating humane rights. Those who owned nuclear weapons are regarded as especially dangerous to peace. Those risks have multiplications effects, they could be solved only by collective effort of all interested states. The recent history confirms predictions made by the team of Jaroslav Janda. The analysis by Mojmír Šlachta contributes to deeper understanding present state of affairs, among others it covers rising Islamic word.

The subject of this comprehensive study: the main features of global risk society can be embodied by ecology crises, global financial crises, threat of terrorism. The article is presented as a report to military community and audience, with the underlying focus on terrorism. The author is mapping the global future in the first two decades of this century. As a small country we must pay attention to the developments in the worlds leading powers: the U.S., China, Russia, last but not least, within the EU. Those themes also present individual headings of this study. He treats energy, demography, peace, security, good neighbourly relations, cooperation between states that are most desirable goals we want to reach. In a way, as the main actor of worlds security situation till 2020 is identified Islamist terrorism (radical Islamists, Al Qaeda). At the end Mr. Balabán recalls the former "Security Policy of the Czech Republic" released ten years ago, reminding us the necessity to be prepared for the worst scenarios.

This book written by Alain C. Enthoven, and K. Wayne Smith, was published some forty years ago, but its leading ideas do not grow old. It is a work of enduring value and listing relevance, this book is both a classic account of the application of powerful ideas to the problem of managing the U.S. Ministry of Defence (DoD) and a cautionary history of the controversies inspired by that successful effort ...206 Defence secretary Robert S. Namara's device was a new system for allocation defence resources, the Planning, Programming, and Budgeting System (PPBS). Most of those decisions are taken as bedrock defence policy today, and the methods have become embedded ad the DoD's approach to defining and resolving issues. According to the author of this article, this book ought to be the inspiration even for our Ministry of Defence in its effort to save restricted means and at the same time to increase Czech military capabilities.

What is Necessary to Consider in the Process of Organization Structures Construction, Military Forces Equipment and Training in ACR, after the Ending of "Conception" by Ing. Antonín Krásný, CSc. The very welcomed "Concept of Development of the Professional Army of the Czech Republic and the Mobilization of Armed Forces of the Czech Republic" had to be revised because of the lack financial means. This fact influenced a lot of live of our army. Additional career officers were to leave his services; military material, vehicles were further reduced. At present, we have to balance our military strength with security demands reflecting running changes in world's security surrounding. The main aim of the article is to describe development of security environment in the Central Europe. It considers decision mechanisms reform in NATO and transformations of its military forces structures. It highlights an impact of demographic, technological, institutional changes and changes in value system of defence assurance of the CR. We must still bear in mind that for us, NATO alliance, supplemented by the EU structures, is the main tool of our security.

The return of Russia as a power that begins again to partake in political agenda of present-day world raises the necessity to reflect its inner developments in the background of its recent history. There are six key factors that substantionally influence the position of Russia in the world: large sources of raw materials (pipelines); outstanding military capacities (the world's second nuclear potential); high level of general education; wide scientific and research base; permanent membership in UN Security Council and in the Group of Eight (G-8); deciding influence in the near neighbourhood. The study comes to the conclusion that Russia-in the horizon of 2020-will belong among world's leading actors, together with the US, the EU, China, and Islamic world. Russia will be able to of enforce its foreign and security goals, both in post-Soviet areas and in key regions in Europe, Asia and in the Great Near East. As such, it will probably get into conflict with the US. The priority tasks of the Armed Forces of the Russian Federation will rest on maintaining nuclear parity with the US and building capacities for asymmetrical operations.

This piece of writing is a polemic with the article by Maj. Pernica "System of Planning, Programming, Budgeting (and Flogging a Dead Horse)? in Vojenské rozhledy 4/2005. Allegedly, the criticized article quoted some misleading statements, based on financial records, inappropriate for this purpose. Ing. Dušek does not agree with its general idea, introduced out of contexts. The Planning, Programming and Budgeting System was introduced by leading economy experts (e.g. university professor Mr. Ochrana, School of Economy, Prague). Some deficiencies and shortages are inevitable, but as a whole, the PPB system works. Statistics is a dynamic science and statistical data are to be judged only in connection with statistical methods used in years in concern. For example, in answering the Defence Planning Questionnaire, we were asked by NATO authorities to transfer entries for leasing Grippen aircrafts from modernization and development items to the operational item. Consequently, the percentage of investment purchases decreased. The same goes for the percentages of National Gross Domestic Product spent for military budget, and so on. Moreover, MoD financial department put several useful proposals how to make financial flows more clear, but the were refused by the government.

Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization to accomplish its objectives by bringing a systematic, disciplined approach, so that we are able to evaluate and improve the effectiveness of risk management, command and control, or other processes. Internal auditing is a tool of Ministry of Defence management that is used for increasing effectiveness both in departmental and public sector administration. The article is supplemented by two schemes of the position of audition authorities within the Slovak MoD.

At present, the current reform of our armed forces is oriented towards qualitative changes. The Brigade of Logistics Support is going to be the unit designated for transportation, maintenance and repair, technological control of arms and vehicles, it must be capable of fluent supplying advances positions, namely by propellants, ammunitions, and further dozens of tasks in frame of joint task groups (National Support Element) or as a HNS (Host National Support). All units will be connected by multifunctional logistics informational system. Logistics system must fulfill its tasks even in time of peace, and thus be prepared for time of crises. The operational engagement in the early 21st century will require light expeditional forces capable of easy and rapid deployment. The logistics support ought to be more mobile, more integrated, more compatible and more precise, with the quick accession to spare parts and maintenance support.

All NATO nations and their armies are looking for effective exploiting social sources for defence and security. It is clear now that effective spending of public expenses asks for changed infrastructures of forces and their activities. It is necessary to form teams of experts who will cooperate with leading defence officials while setting the most suitable variants of further advance.

The purpose of the paper is to explain some of the connections among military and public spendings and its influence on forming fiscal policy in the 90s. Security doctrines influence national military concepts, level of defence expenditures, and developments of other spheres of public spending. Defence and other items are parts of spending budget, constituting government's fiscal policy, and vice versa; the economy in respective countries influences defence policy. The author treats the question how Czech expansive fiscal policy reached the limits of its growth, how it was reflected in defence policy. The key military reform proved to be inevitable; the reform of armed forces demanded the reform of civil administration. He comes to the conclusion that in our country, government spendings are not a stimulus of economy growth, even not in a short time period, that it is economy growth that determines public spendings, so does the defence budget.