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As the military's current fight against terrorists and insurgents does not follow the templates of the past, it requires innovative, adaptive thinking. This article summarises the main ideas of the essay "We the People are not the Center of Gravity in an Insurgency" by Maj. Mark P. Krieger, published in Military Review No. 4, 2007. A COG could be characterized as a source of power from which a military force derives its freedom of action, physical strength, will to act. The definition is important namely when military planners try to identify enemy COGs. There is a single COG at the operational level; the tactical level of war has decisive points. COGs organize and direct critical capabilities, physical or psychological. An insurgency's case is its strategic COG, its organization is operational COG, and the people are a decisive point at the tactical level. The population is important in an insurgency, because the people are a tangible to target, but it is not a COG. Attacking an insurgency?s organization will weaken the strategic COG that becomes vulnerable to attack and destruction.

The reform of the Czech armed forces is factually and timely tied with the transformation of NATO forces, both in the field of technology and that of doctrine. The covering principle of this transformation is the so-called EBAO concept, in the frame of which we define three main transformation objectives: forces must have operational superiority, they must be operationally effective, deployable, and sustainable. The effects-based approach to operations focuses on combining military and non-military actions to influence the overall behaviour and capabilities of other actors: national, trans-national, belligerent and benign, in an operational environment in order do create effects leading to the achievement of strategic objectives and a desired end-state. Its application focuses the planning, execution and assessment of operations. The cited EBAO handbook was followed by several documents (e.g. discussion papers), issued at the end of 2007 as a means to inform future doctrine reviews. Many of the concepts and documents should be validated, either through experimentation, or through specifically designed exercises.

The author follows the mainstream economics, i.e. leading economics of defence policy, ranging from economics of defence in the nuclear age, via economics of Iraq conflict, to current fight against terrorism. New paradigm must be drawn, taking into account source management, the distribution of economics weight of individual national economies of all countries participating in the fight against global terrorism.

Officially Israel kept quiet about the 5 September 2007 air raid in northeast Syria. Reports indicated that the Israeli operation was triggered by the arrival of a North Korean cargo ship carrying suspected nuclear materials. Israel used electronic attack in air strike against Syrian mystery target. Syrian air defence infrastructure is based on for the most part aging Soviet missiles and radars. This air attack means that Israel is beginning to win cyber war battles. For several decades Israel has maintained a policy of preventing any nation in the Middle East from acquiring nuclear weapons, e.g. in 1981 Israel destroyed the nuclear reactor and thus crippled Iraq's nuclear programme. The destruction of a Syrian nuclear site is a continuation of that policy and a strong message to Iran that Israel is willing to take serious risks to maintain its stance. Based upon Jane's Defence Weekly No 39, 44/2007, Aviation Week No. 17/2007 (nas).

Some of the published critiques dealing with midterm planning are not true, as they were created without detailed knowledge of practice and methods how our midterm plan was created. Nevertheless, there are some real faults in midterm planning. According to the author, they are divided into two groups: external-they depend on quality of assignment; and internal-they are connected to the application of theory. Main external fault is the absence of long-term plan. In fact, it was introduced by the Order of Defence Minister, but it has not been worked up thoroughly. We lack adjusting main goals, tasks and priorities for MoD. Next problem are unstable and lacking financial sources. Internal mistakes are as follows: absence of mechanism for balanced changes between cycles of planning; implementation of life cycle cost and level of education of staff preparing data for planning.

In November 2007, under the auspices of Lieutenant-General Vlastimil Picek, Chief of the General Staff ACR, there was the 4th international conference held in Prague, dealing with command, control in Network Enabled Capability environment: NEC-IV. The conference was organized by the Institute for Strategical Studies, Defence University Brno, in cooperation with the Department Communications and Information Systems, DoD, and the Department of the Development of Forces-Operational Department, DoD, last but not least with a civilian Carolina Agency, as NEC principles could be utilized even in civil sector. The conference is regarded as a step from theory to practice, both in the field of education, preparation and practical exercises supported by simulators and trainers. In the immediate future, we must develop the integrated environment for EU Battle Groups, brigade task force, covering the whole operational spectrum, so that we could reach a synergy effect in education, pedagogy, science and research.

Anti-ballistic missiles are missiles designed to counter enemy's ballistic missiles. First, the author compares strategic patterns reflecting various eras of the former bipolar world. Their mutual balance of that time could be described as Mutual Assured Destruction (MAD). As long as MAD was a fact of life, the ABM Treaty fulfilled its important function as a cornerstone of strategic stability. Keeping nuclear arsenals at a level which is not even justifiable is selfcontradictory, as the military strategy and targeting policy is based on the capability of the other side, not on its intentions. Today's Russian policy is shaped by the status-driven desire to deal with the United States from a position of power-related symmetry and strategic parity, by negating the unique position of the United States. The American ballistic missile defence policy used to be also a central element of their containment strategy towards China. However, at present, Ballistic Missile Defence (BDM) sets as a top-priory the defence against the so-called rough states, rather than against Moscow or Beijing.

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.

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.

Summary of Security Com174 munity Views - Part One. Despite the fact that most of the predictions made in the early 20th century did not realized, there are still plenty of arguments for drawing security prognoses as the only method assessing synthetic alternatives of future progress. The future is not unequivocally determined, as the all comprising development is strongly influenced by subjective motives. We must have scenarios upon which we can act, operate, namely in the field of security. The government ought to set clearly our security agenda, where and why we are going to make possible military engagement. All further actions are developing from those prognoses, i.e. buying tanks, helicopters, parachutes, armoured vehicles, etc. The first part of this security study covers several predictions containing even some controversial visions. They are based upon the opinion survey done among members of Czech military community. The field of investigation comprises EU, US, North Korea, Iran, Iraq, Africa, Asia, even hypothetic Russia-China conflict, terrorism, weapons of mass destruction, and the like.

This second and closing part of this security study covers decades before the half of this century. The leading role in prevention and fight against armed conflicts will rest namely upon intelligence services. It is also expected the mass use of nonlethal weapons. The US will stay as the only leading superpower, minority expects a plurality model, i.e. the US will be only first among the equals. Some predicts the collapse of the EU. The Army of the Czech Republic ought to achieve full operational potential around the year 2012. It will take part in multinational missions. The Alliance armies should have 8 per cent of their capacities fully operable abroad. Under the preventive strategy, the regions of their prospective deployment will be in bordering countries around Europe, areas around the Eastern Mediterranean, or in the Far East. More or less, one problem remains still open: whether foreign deployments of the ACR really correspond to the interests and needs of the Czech Republic.

Economy of production, economies to scale, in civilian sector are quite different than economy pattern in defence sphere, as specifying the allocation of sources for the Army of the Czech Republic is not based on exact calculation of costing, payments as we could not observe the substantial terms of comparable partial and overall expenses. At present, we are not fully able to compare defence outputs, nor effecitivity of spent sources.

Those three E are much in use both in official documents and mass media. Dozens of defence officials use them every day, but actual outputs present that they do not know the key essence of 3E, or they are not aware of how to put them into practice. This article would like to help them to make understand the practical application of basic principles of 3E in practise. The reason of this gap, according to the author, lies in insufficient ties between theoretical and executive spheres of defence sector.

The purpose of this article is to get readers acquainted with new facts that are arising in the sphere of defence and security of state and at the same time they might influence defence economics research. This recent phenomena came into existence as a consequence of new world layout and events especially tied with massive terrorist attacks after September 2001.

Thispaperdealswiththeareaof organization values or to say it better, by organisation culture, including its importance for overall efficiency and effectivity. It is a set of values, norms, beliefs, attitudes, assumptions. The authoresses explain those terms, cite their definitions. They underline the fact that highly motivated servicemen are the real assets for our forces. We have to do our best to recruit them, to set up such quality of military life, so that they would like to serve for longer periods.

While evaluating spending activities of defence department, it is required to make an audit of results and outputs, besides ordinary accounting and documentation controls. This standard is defined by the European directive for the implementation of audit standards INTOSAI. The author, who is an expertmember in various economy commissions, can seriously declare that the Czech Army is a pioneer institution in the field of monitoring public expenses, namely in comparison with civilian spending ministries.

In essence, the world is organizing itself in a series of interconnected networks. The information revolution will cause shifts, both in how societies may come into conflict and how their armed forces may wage war. Cyber war is coming. Its concept refers to information-related conflict both at a grand level, between nations or societies, and at low levels of international subgroups, e.g. terrorists of any kind, e.g. Al Qaeda, etc. The concept may involve public diplomacy measures, political and cultural subversion, deception or interference with local media, infiltration of computer networks and databases, and efforts to promote dissident or opposition movements across computer networks. Terrorists may build mutual connections, shape opinions in target groups, and conduct intense propaganda and psychological operations campaigns. Guerrilla warfare in cyberspace can use those networks to maximize their political, economic, and social power while minimizing the military aspects until the final offensive. The source: T. Hammes, Jane's Defence Weekly, 5/2005 (nas).

UAV specialists predict that within ten years, half the aircraft flying will be unmanned. They also foresee conflicts where a few soldiers will dominate stateside battlefields. The UAV Center of Excellence is going to draw the unmanned part of the Air Force, to study the best ways to use UAVs. The Air Warfare Centre at Nellis, Nevada, develops tactics for the use of aircraft and directs combat training. The UAV center would take on a whole range of issues from airspace control to various kinds of systems. Unmanned aircraft are to expect to play a key role in delivering directed-energy weapons to battlefields. Stealth will become a standard in UAV fleets just as it is in manned combat aircraft today. A number of additional improvements are expected to increase the capability of Predator squadrons. UAVs may have to specialize in strike or intelligence, surveillance and reconnaissance. Source: articles by David A. Fulghum, Aviation Week and Space Technology No 12, 2005.

Answering the commander's intelligence and decision needs is an uneasy task for any person responsible for intelligence. PIR information help the commander to keep knowledge on relevant environment during peacekeeping, stability and supporting operations, which are different from PIR in offensive and defensive operations. In combat operations, PIR focuses on enemy's military capability and intentions. Intelligence collection in stability and support operations may adjust to the people and their cultures, politics, religions, economics and related factors. The commander must have information telling on current enemy's threats, fighters, as well as on information ranging from standard of living of local population, supplies of electric power, to building a municipal school. Shortly, to have information behind the traditional scope of PIR. But the current Czech regulation MO/VZS 2003 does not explain similar situations, the only examples we can find are those in US Army Field Manual 3-07 Stability Operations and Support Operations.

Briefing is a covering term for orders, instructions, detailed explanations or summaries given on the current situation, namely to subordinates, reporters, etc. Actually, there are four basic types of military briefing, varying according their purpose. They must define problem, summarise facts, from which you may draw conclusions. Next you draw up variations and analyse them. Finally you put proposals, identify consent and dissent. At the end you will solve arising discrepancies; you will newly evaluate originated variants. Always keep in mind that you have to be short, concise, careful, factual, and relevant. Proposals must be clear, unequivocal. There must be enough time for questions from the audience.

The main aim of this essay is more to open the way for solving methodological problems, point to directions defence economics ought to follow, rather than to find easy answers to all of them. That is the ver y theme of Economy Depar tment of Facult y of Economics and Management, Defence University Brno. It is the base for defence economy, constituted as a science discipline.

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.