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This article deals with controlling and its importance for the management within any army organization. It describes the relationship between controlling and accounting in the present establishment. There are defined all transformation steps of accounting converted into managerial accounting, as the best way of controlling process. At the end, there are some notices to the accounting system, costs/outputs; especially, the accounting of costs and outputs that could be applied in the near future.

There are many methods/ways how to master foreign languages. Dickinson (1987) stresses that self-access learning is using materials in a self-instructed way to facilitate learning. This term is "neutral on how self-directed or other-directed the learners are". Students could choose to be either self-directed or tutor-directed learners. Seen in this light, tutor-guided schemes might be considered to be an appropriate device for students who opt for tutor-directed learning in the self-access learning centre. Among others, Benson (2001) describes selfaccess learning as dealing with the relationship between the self-access system and autonomy in learning which means learners organising the self-access learning resources and environments to interact with the process of their own learning. Despite the variations in defining self-access learning, all educators mentioned by Capt. Vráblíková acknowledge the important role that a learner plays in the language acquisition process in the self-access approach of learning and emphasise the promotion of autonomous learning in each individual through taking responsibility for his/her own learning.

This article informs readers about basic ISO standards (International Organization for Standardization), series 9000, and about terminology f lowing from ČSN EN ISO 9000:2001 standards. Fundamental part of the report is a relevant Army of Czech Republic specifics analysis and model implementing proposals of quality management system into a command and control structure of the army. It is favourable for the forces to use above mentioned systems (norms, terminology), especially in logistics. It enables us to follow suppliers/contractors to guarantee the highest quality and effectivity of products and services bought for military. NATO uses among others norms AQAP (Allied Quality Assurance Publications) that were introduced even in our country. Processes are identified in a way broader then in terms of mere ?quality?. Excellence model under EFQM (European Fund For Quality Management) is a voluntary system that can be used for the effective building of a ?small? army, reduced in size, structure, and personnel, in accordance with the approved concept of rebuilding the Czech Army.

This article deals with the problem of pursuing 3E policy in Czech MoD. The article shows how helpful it can be for the management of MoD to systemize activities under MoD control to shape the defence programmes as a 3Eprogram. In our forces, even though we have introduced PPBS (Planning, Programming and Budgeting System), still we need other means to shape effectively state defence. The author recommends to organize activities and related elements into seven groups in order that we can judge the impact of functionality of those programmes and its respective 3E, taking into account specific activities realized e.g. by outsourcing or by some other kind of personal substitution. He underlines the importance of proper defence programmes for decisionmaking process in MoD.

Both in our country and the world the wider concept of security is on its way. It influences wide variety of various subjects and objects that create national and coalition strategies. There are many academic branches dealing with various individual aspects of security, but the present day calls for more complex and sophisticated access to security problems. The author proposes to establish a new academy discipline, the so-called security science or securitology, to respond adequately to current security challenges. It would be an interdisciplinary, transdisciplinary, problems oriented "meta-science", associating history, philosophy, social sciences, international politics, axiology, the Arts, law studies, psychology (namely military psychology), demographics, criminology, ethics, environmentalism, geography and so on. To tell the truth, in practice, complex security system is accepted. The author enumerated all relevant institutions in our society, civilian or armed, bodies, authorities, legislative and executive powers that are being involved in predictions, analyses, assessments and responses to possible threats, dangers or perils.

The reviewed book analyses the local wars of the last decades and demonstrates that the problem number one is not their military solutions, but consequent peace arrangement. It is not only a case of Iraq, the authors mention the role of France/US in Vietnam, Russian activities in Chechnya and Afghanistan, Israel in Lebanon, Allied forces in Kosovo. For that reason we can welcome this publication, written and published by the team of authors from the Institute for Strategic Studies, University of Defence, Brno. The book summarizes the experiences from conflicts above, namely the lessons from Iraq. The end of armed conflict in 2003 meant simply the transition to another conflict. A very serious and open problem is the question, whether the system of democracy is suitable for Muslim world. The situation in this country could be openly labelled as a civil war. The authors predict even the desintegration of Iraq into three independent countries. Iraqi conflict is an example of asymmetric warfare, in which more soldiers died in time of "peace" (to this date 3,600 soldiers) than during military operations (139 American soldiers).

Antiballistic defence systems could be defined as a secondary defensive response to ballistic threats, against existing, projected or planned ballistic military hardware. In a way, it is a sort of deterrence weapon, because such defence discourages opponents form the development of offensive missiles. The author of this article, the former deputy defence minister, Maj-Gen. (ret), specifies three relevant antimissiles system: ALTBM-NATO Active Layered Theatre Ballistic Missile Defence; NATO MD-NATO Missile Defence; and USA MD-USA Missile Defence. The purpose of American antiballistic defence is to counterbalance potential strokes by limited numbers of ballistic missiles, blasted off from both enemy and rogue states and those launched by accident. Allegedly, the Iranians are developing ballistic missiles with the range of 4,000 km. With the reference to the fact that the distance Prague-Teheran is about 3,400 km, and such missiles could constitute an eminent danger even for the Czech Republic, not only for the continental United States, this issue is widely discussed in Czech mass media.

The heads of state and government of the member countries of the North Atlantic Alliance met this date in Riga to face the security challenges ofthe 21st century. The summit provided a platform for interaction between the security and defence community in order to discuss the global threats, challenges to the integrity of the world's energy system. It provided a focus on the pragmatic responses to the challenges to global energy supply and system integrity, enhancing energy security across the Euro-Atlantic area. Part of the discussion focused on defining NATO's role in the field of energy security, as part of state economy security. The Czech legislation doesn't know the term of "criticalinfrastructure". But now, the basic predispositions are being laid down for creating relevant regulations in the field of crisis management. It is gratifying to see that newly approved Czech State Energy Concept is not only in harmony with the so-called the Green Paper, "A European Strategy for Sustainable, Competitive and Secure Energy" of 2006, but it its visions of security, independence, and sustainable development of energetics even exceeds the limits set down by the Green Paper.

Since the 90's of the last century we have witnessed the discussions over extended concept of security, under which no national state is the only privileged security subject. The classical military concept is extended both "above", towards international, global and regional problems covering economy, social, environmental or humane issues and "down", in the direction of local communities, NGOs, private subjects and even individual citizens. Even though several important constitutional laws reflecting EU criteria were adopted, we still miss constituting and complete overall concept Czech security system. Of course, we have a document "Optimalization of Security System of the Czech Republic", but it is not the genuine concept, but a mere summary of practical measures dealing with temporary problems, namely after the Floods 2002. The author dares the public to open debate about priorities and goals of security politics of our country, in order to lay down, under general consensus, realistic security system, able to face the whole range of security threats and risks, explicitly in the broad international frame of NATO and EU.

Mr. Koutný belonged among those who went through the fire of World War II and lately became victims of despotism of the so-called "class laws". In fact, Col. Koutný was not a soldier, but the journalist. At the beginning of war, Mr. Koutný was sent to Poland to inform about Polish practices to return Czechoslovak refugees back to the "Protectorate Bohemia and Moravia". At Poland he joined the Czechoslovak Military Group; lately he experienced Soviet labour camps. In a small city of Buzuluk, where the first Czechoslovak Field Battalion was formed, he became the chief of recruiting commission. There he met people returning from the NKVD's camps (i.e. Soviet Secret Police's detention camps). Many his reports to the Chief of Czechoslovak Military Mission Heliodor Pika were preserved in archives. Nowadays they bear witness on those fearful camps. As a press officer he laid down the foundation of the Czech army daily "Our Army in the USSR". He worked at the Czechoslovak Headquarters in Russia, as a liaison officer at the Command of the 1st Czechoslovak Army Corps in the USSR, as a political and military advisor to the commander of armour brigade Lt.Col. Janko. In his liberated country he helped to establish the military publishing house Our Army (Naše vojsko). Shortly after the communist coup d'etat, in 1949, he was imprisoned. He died in a communist jail in 1960.

The proposals of systems approach are sometimes met with a negative acceptance. While solving difficult problems, army members exploit mere practical approaches and they proved to be successful. For that reason the author offers a short glimpse into systems thinking, as necessary starting point for pinpointing the cause of current difficulties. The system is any collection of component elements that work together to perform a task. In economic science, system is used in a variety of contexts. Military cost-effective system can be an essential programme that manage Planning Programming and Budgeting System, flexibly reacting to emerging military challenges resulting from new budget rules (based upon NATO doctrines). One of possible causes of disproportionate and undesirable reactions are wrongly set systems rules, e.g. in market systems manifested by the so-called risks factors. In the forces, the same position ought to be held by unified systems rules, taking into account individual economic subsystems (billing systems, spending elements, etc.), harmonizing them in terms of general independent economic principles.

The article deals with the question of unmanned aircraft generally, it doesn't discuss their individual types. Unmanned aircraft (UAVs) are designed to fly without a pilot (that is by remote control), their combat engagements are less risky and potentially less costly. Army officials say that UAVs will serve better, as they will carry more weapons and sturdier avionics, use the same fuel as other service aircraft, and could be operated by soldiers in theatre. Avionics and weapons might be controlled even by a conventional link with ground control stations. One "land pilot" can control several UAVs simultaneously. The running programmes will produce mature technologies and stable designs, making use of critical technologies, control abilities. The other critical technologies are: an engine that uses heavy fuel and an automatic take-off and landing system. As a part of coalition forces, the UAVs had proved their usefulness and serviceability in the Middle East.

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.

Defence system is effective as far as economy is concerned only when target function is met with the minimal overall costs. It is the opening motto to the study by university economy teacher Mr. Krč, Defence University Brno. He concentrates on the so-called outsourcing, both its strong points and drawbacks, audited account, managerial transaction costs, controlling. The outsourcing is a combination of economic, technological, organizational and humane aspects.

ACR by Ing. Vladislav Vincenec, Col. GSO Ing. Jaroslav Linhart. All military units can hardly do without the POL (which stands for Petroleum, Oil and Lubricants), rations, maintenance support and services, controlled in field conditions by Logistics. The authors depict logistic system in the French Army and compare it with that in the ACR. The Fuel Service of the French Army (SEA-Service des essences des armées) represents independent branch of the French Army. They explain its role, purpose and functions. Several charts and tablets comparing data of French tank trucks accompany the description of the SEA. The authors divide POL services in the ACR in several categories: introducing new POLs (Czech Defence Standard 051625); POL technological equipment, cars, vehicles; and finally stationary installations, built in according to long-term planes. Since 2004, the POL in the Czech Army has been supplied via the civilian Administration of the State Material Reserves, the deliveries of POL are carried out by civilian hauliers as it is more economic. The Czech POL logistics system at the tactical level is organized along French SEA lines.

It is an age-old problem, how to identify someone or something, to prevent from incidents, in which friendly forces fire on their own troops or vehicles by mistake, because of tiredness, exhaustion, psychological stress, technological defects, unforeseen circumstances, etc. Although there exists a technology carried specifically in an aircraft, combat vehicles, that utilizes coded radio signals to identify other friendly units, adopted measures are not always successful. In NATO, we have standardized systems for such identification: BTID-Battlefield Target Identification Device (for identification of vehicles and helicopters, STANAG 4579); and DSID-Dismounted Soldier Identification Device (for identification soldiers, STANAG 4630). At present, Germany (together with the United States) is in the lead of development system IFF. Systems are conceptually, technologically and tactically synthesized into ZEFF (ZielErkennung Freund-Feind), common for vehicles, helicopters, soldiers, as well as vehicles beyond the area of forces deployment. Source: Europäische Sicherheit magazine, 4/2006.

The conscription is a system of compulsory enrolment of men and women into the armed forces. Conscripts may be called to serve in time of peace in order to train for war; they may be called into uniform in time of emergency. Conscripts are distinguished from volunteers and professionals, as well as from mercenaries, who offer their service to any government solely for pay. Recent general discussion regarding reducing duties to perform military service in the Czech Republic between 2000 and 2005 has indicated that the sense of citizens' responsibility for the defence their country is limited, in public eyes, to the conscription only. In reality, the sphere of citizens' defence liabilities is much broader. The comprehensiveness of this issue comes to light particularly when we compare the practice in this area in different NATO nations. In this particular case, the article indicates one of possible solutions to these efforts, i.e. a systemizing approach.

Military Mobilization is activation of military forces for imminent threats, and redirection of economic and social activities to support a military effort. As the ACR does not use conscription (forced military service-the draft); instead, everyone in the Czech Army enrols voluntarily. The regular service is accompanied by the Reserves (voluntary and regular). Those interested in joining the ACR or Voluntary Reserve Force must complete an application, take an aptitude test, and undergo a physical fitness examination. Recruitment personnel use the results from the application process to determine whether an applicant qualifies to serve. Army reservists are trained to reinforce the regular force and to perform active duty during the state of was and selected peacetime operations, natural disasters, and industrial hazards. By means of several charts the authors explains details on ACR war deployment, recruiting process, scheme of preparation and execution of mobilization. The present system is flexible, it enables to react to security threats and fulfil the objectives resulting from vital interests of the Czech Republic.

Asymmetric operations lack some linear qualifications at operational levels and split themselves into dozens of tactical warfares. This type of warfare demands quick analytical thinking tied with intelligence preparation of the battlefield, formulating specific information requirement to fill in the missing elements in information requests. As to technological potential, military intelligence is developing very fast. So, the intelligence analysts transfer the main information burden on various information systems, e.g. JSTARS (Joint Deployable Intelligence Support System), AWACS (Airborne Warning and Control System), ASAS (All Source Analysis System), or JDISS (Joint Deployable Intelligence Support System). But large capacities of those systems gave rise to another logical judgement that leads to different interpretation of intelligence data, i.e. the judgements corresponding to higher levels (operational and above) of analytical thinking. Nevertheless, tactical warfare represents operations of small tactical units and this fact puts the main burden on an intelligence analyst who must very quickly cover the gaps in intelligence reports and adopt appropriate decisions.

The article characterises process measuring, the base of which is a system of metrics. They, or indicators come out from principal requirements laid down: process efficiency, process stability, embrace of processes by an organization, qualif ication of processes f or ar r angements of outputs and chances for their permanent innovation. Stated qualities are described above all in relation with process performances. The authoress uses the definitions introduced by the EFQM.

90s introduced the new beginning of international and economical relations. The former USSR used to be overmilitarized state that is now transforming into a democratic republic. After 2000, the RF adopted many arrangements to stabilize the fall of Russian defence industry. The poor results of Russian economy motivated the federal government towards forming five defence agencies (in 1999): Russian Aeronautic and Space Agency (aeronautics and rocket industry), Russian Agency for Command and Control Systems (avionics, electronic industry), Russian Agency for Conventional Weaponry (arms and armament industry), Russian Agency for Ordnance and Munitions, Russian Agency for Shipbuilding. Nevertheless, the ageing of redundant and unnecessary military industries demands horizontal integration that might facilitate cooperation among individual enterprises. This process could help to unify military products and concentrate on modern weaponry, to improve applied technologies, corresponding to demands of 21st century forces.

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.

The professionalization of modern forces is an upcoming trend in all advanced democratic countries. It is demanded by complexity of current armed fight, advanced sophisticated weapons systems, antipathy of young people to serve in forces; established selective service was not solution, as it was more or less tied with bribery. In our country, compulsory military service was abolished after 135 years of its existence, in 2005. Mr. Pernica, the author of a book "Professionalization of Armed Forces: Trends, Theory, Experience", published by Czech Military Agency of Information and Services, treats military service as a sort of public enterprise in market of labour force. He introduces two models of armed forces: conscript service and volunteer service. At the end of this review Mr. Rašek points out that under the condition prevailing security risks and wide-spread interventionist policy, there is a possibility that we shall have to return to conscription system.

The concept of development of professional army and mobilization of armed forces of the CR in conditions of a new framework source frame presupposes to introduce "process management" with the Ministry of Defence. Although this tendency is not new, mentioned concept is not generally known, so the author would like to make clearer its roots and reasons its introduction. The success of economic management lies in managing time, quality tied with costs of running processes, evaluating indicators of accountancy, activity-based costing and activity-based management. Our goal is not to evaluate costs, effectivity, but our objective is to constitute departmental economy system with the aspiration to guarantee continually economical rationality (overall economy, effectivity, usefulness) of its processes, activities and performances.

It is an information study about sociological research completed among Czech servicemen, former members of military missions abroad, under the aegis of the rector of the University of Defence. The research goal consisted in finding causal relationship between missions and breakup rates. Among others it was determined that for breakups were predispositions even before partners went to missions abroad. A total of 3 % stated they wanted to escape from family problems. Partnership after returning home broke up in 15.6 % of questioned veterans. Research should provide cornerstone data for a proposal of concrete measures for reducing divorces and partings. The stratified sample consists of 348 respondents from the ACR who took part at least in one mission abroad and were married, or lived in long-term partnership. Data collection lasted from July to October 2008.

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.

This operation was led by Germany, and made up of elements contributed by twenty EU nations; as well as Turkey and Switzerland. The EU deployed FHQ in Kinshasa and simultaneously kept the over-the-horizon force in Gabon, in order to ensure a deterrent capacity and to avoid unnecessary heavy military presence in Kinshasa. After Operation Althea in Bosnia and Herzegovina, the EUFOR RD Congo was a second EU largest military operation, involving a total of almost 3,000 soldiers and officers). The co-operation with MONUC was decisive in containing the potential spread of violence at a particularly sensitive moment in the election process. The operation demonstrated the EU ability to successfully conduct medium scale autonomous multinational operations within a planned time frame under the UN mandate. The views expressed in this assessment are those of the author and do not reflect the official policy or position of EU Military Structure or the Czech Ministry of Defence. All information and data for this paper were drawn from unclassified sources.

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.

The important part of the forces transformation deals with the problem reducing in numbers of officers, namely field officers and general corps in the Czechoslovak Armed Forces and lately the Army of the Czech Republic. The main cause of this reduction was new concept of military career, as before the transformation it used to be a lifelong profession. The downsizing started in 1990 and it ought to have been finished by the end of the first period of the Czech Armed Forces Reform, as of 2008/12/31/, but it appears that downsizing is endless. The author quotes figures concerning numbers of officers; several rank charts and tablets with corresponding NATO and Czech grades respectively are used to demonstrate veracity of his statements. According to Lt.Col. Pernica, the downsizing is going to continue but no one knows how many officers for the all-volunteer Czech armed forces will be enough.

The authoress surveys recent research into how people acquire languages and considers its relevance for language teaching. She describes the most important studies and ideas about language acquisition. The method mentioned above is element. If we compare it with other language skills, i.e. reading, writing, speaking, it is above all listening that is used most. But to acquire sufficient proficiency, learners must cover a long way. Language teaches should do it for students the most pleasant as possible. Listening in language classrooms is being assessed, according to levels of students' understanding contents. The authoress familiarizes readers with several ways of teaching by principles that are in fact interactive approaches to learning foreign languages. We may use forecasts, news, listen radios, watch films in target language, be in touch with native speakers. It is reccomended to write down new word power, according to set context.