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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.

This contribution written by two leading Czech scholars in the field of military nutrition/food deals with the quality of energetic and nutrition of food rations and allowances in the Army of the Czech Republic. The food quality is set by a prescribed index of rational nutrition, consisting of energetic values of used foodstuff and the contents of key nutrients (proteins, fats, saccharides, minerals, and vitamins). Czech defence department sets monetary values and costs of sustenance rations, continuously adapted to the growth of retail prices of food and an average structure of consumption of individual food categories for a person per day. Besides the modification of food supplements, the authors propose to lower energy value of food rations and prefer their biological significance, with regard to contents of fatty acids.

In NATO, here are many common items in welfare benefits, and there are different ones. Authoress depicts military social welfare in the CR, Slovakia, Germany, France, Poland, Hungary. The final part of this article compares systems of military benefits of mentioned countries. The authoress enumerates various conditions to be fulfilled, so that soldiers were entitled for welfare or retirement benefits. In nearly all countries, veteran?s pensions are regarded as the substitute for deferred, postponed pay. Retirement pays have its source in the last soldier?s salary. In the Czech Republic, retirement pays are based upon serviceman?s average best income in a calendar year, before he leaves the army, the time he served in the army, and its real income. Czech veteran?s social security scheme is separated from general (civil) social security system, as there some special military benefits that can?t be taken over by civil authorities.

In February 2008 the Security Forum took place in Slovakian city Banská Bystrica. The collection of 32 presented papers was issued by Matěj Bél University. This review summarizes main ideas of those papers, in a form of cross-section study. The reviewer finds most inspirative Maersheimer?s neorealistic theory of stability, classifying bipolarity above multipolarity, which is reflected in consequent evaluation of security threats. New security threats ask for the transformation of NATO alliance, in the background of political Islam or the recent Russian-Georgian conflict. The contents analysis of presented papers points to main hidden problem lying behind all security questions: whether the U.S. would be able to continue in its role as a world leader, explicitly owing to American economy difficulties, e.g. today?s financial and mortgage crisis.

Two retired American foreign ministers (state secretaries) G. P. Shultz, Henry Kissinger, former defence secretary William Perry, former chairman of the Senate Armed Services Committee Sam Nunn, signed the proclamation calling for freeing the world of nuclear weapons, eliminating nuclear weapons. The author of this article presents himself as their strong supporter. Among others, for two years, they have been explaining their views on pages Wall Street Journal. Several proclamations were issued in conjunction with the conference remembering Top Summit at Reykjavik where the INF treaty was signed by Mr. Gorbachev and Mr. Reagan. Their appeals contain practical measurements: lowering numbers of atomic warheads, START I prolongation, extended time of atomic warning, revoking plans for mass retaliation, common multilateral antiballistic defence, measures against the proliferation of nuclear weapons, opening dialog between the US and Russia to create a joint alert system and to work together to prevent catastrophic nuclear terrorist attacks.

From the point of history, at present, there is a turn in the deployment of the Czech army. The turning point lies in philosophy change concerning security and defence of our country, as well as in army build-up by itself. In the past, our armed forces used to be semi-professional army, i.e. the core of forces was formed by professional soldiers (officers, NCOs), supplemented by conscripts. In time of peace, all males were prepared and trained during their compulsory military service, after that they were trained as compulsory reserves. In war they could be immediately deployed in war organization. This deployment was planned well ahead, so was its logistical support. Upon examples the USA and Germany the author explains weak points of present organization, which-according to him-constitute a danger for wartime deployment of the ACR. The problem is in questions of mobilization, as volunteer soldiers represent only 0.6 per cent of respective population.

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.

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.

In today's conflicts, such as the Global War on Terrorism in Iraq and Afghanistan, the threat is more difficult to define; in fact, there are often multiple threats working against our forces concurrently. Our army lacks first-hand information from current battlefields, so that the author must make use of mediated experiences. The paper is therefore based upon articles from foreign military magazines, namely Intelligence Synchronization on a Nonlinear Battlefield (Military Intelligence Professional Bulletin 4/2004) and Intelligence in Peacekeeping Operation (International Journal of Intelligence and Counterintelligence 1/1997). It is not a mere translation or compilation, but ingenious summing up of discussed ideas. In this study, the author thinks over intelligence synchronization and proposes a new way of looking at it. Methodology heads from priority intelligence requirements towards specific information requirements, via indicators, and so on. The purpose of intelligence synchronization is to focus efforts to build, refine, or clarify the commander's understanding of the battlefield and the threat.

In the early 21st century defence research can be discussed in two ways: we can stay either within existing discipline "theory of state defence", or we can set up new academic specialization concentrating more on the notion "security" and its individual aspects, including their inner ties. In the former case, there are spheres in which civil and military experts can complement each other, whereas other spheres of studies ought to stay exclusively in the domain of military experts. Mutual cooperation between civilian and military experts can be concentrated on systematic studies of security threats, predictions of potential conflicts, analyses of security cooperation between the Czech Republic and NATO, the EU and the OSCE, economy support of state defence. On the contrary, military specialist ought to focus on e.g. major regional conflicts, low intensity conflicts, military operations other than war. As the term "security science" is not used in NATO nations, the author suggests, it would be more useful to preserve academic discipline "defence theory" to make full use of military experts.

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.

For many years we have been talking about simulators/trainers. The first phase of this process ended in 1998 by publishing "The Concept of Introducing Simulation and Trainer Technology". This year, in 2005, two simulation centres, in Brno and Vyškov, are opened. We elaborated new programmes for the preparation of mechanised and armour units. In these days the Instruction Book is printed and very soon it will be distributed into respective units and institutions of ACR. The author is a strong supporter of exploiting simulators. He knows from his own experiences that the quality of training is much better and soldier's skills grow in high speed. To understand this question better, the author enumerates several time-schedules for simulator training and recommends few time-tested procedures and methods of exercises. He believes that once you try to use simulators, you will see how advantageous this method is. The simulators can be used not only for practicing combat situations, but also for operations other than war. But this theme will be treated next time.

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.

On 13-17 March, 2006, the Directorate of Centre of Simulation and Trainer Technologies Brno ran experimental computer-aided exercise dealing with combat activities of a Battalion Task Force (BTF) in urban area. It was outlined as a double-sided opponent procedural exercise, with the use of computer potential, in attendance of staff and personnel from Special Force Command, Support and Training Force Command, Training Base Vyškov, Military Academy Vyškov, designated unit commanders from Special Force, namely 72 Mech Bt. This experimental exercise proved right some factors that are prepared in accordance with NATO operational concept USECT (Understand, Shape, Engage, Consolidate, Transition). In the first place, the experiment demonstrated the practicability of manoeuvre attack by BTF on fully prepared opponent's defences and subsequently occupying his positions and locations, even though at the cost of relatively higher losses of combat vehicles. The article is accompanied by the Table of Exercise Summary.

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.

The professional base for tactical and operational levels of US ground forces and German Federal Armed Forces are the following manuals: US Army Field Manual 100/5 "Operations", since 2001 being labelled as "Field Manual 3-0", and German HDv 100/100 "Truppenfuhrung 2000". Both manuals were drafted in a closed cooperation. The basic principles of German manual Truppenfuhrung 2000 were imitated and copied by the Netherlands armed forces and partly, to a certain measure, also by other NATO nations. Rules of Field Manual 3-0 were tested in peace operations, in the fight against international terrorism in Afghanistan and during the first phase of Second War in Iraq. In fact, the operations of US forces indirectly proved practicability and effectiveness of nearly identical German field rules and manuals, consequently command principles, including those of the so-called nation building. Based upon an article by MG Christian E.O. Millotat in 3/2006 Osterreichische Militärische Zeitschrift, No 3/2006.

This new generation war could be characterized by an emphasis on nonstate actors, by political and psychological forms of attacks that directly influence opponents. Other characteristics are as follows: extensive refugee flows, violence, transnational criminal aspects. Several factors will impact the nature, frequency and character of "small wars" in the 21st century. Failed/failing states, urbanization, diffusion of actors, communications technology, technological diffusion, religion, and ultra-terrorism. Clausewitz's fundamental appreciation for the primacy of political objectives as the guiding object in war remains relevant to "small wars" as does to interstate conflicts. The problem for today's strategist or policy maker is determining exactly what has changed, how the various means of stratecraft need to be adapted to the specific contingency at hand (according to The Journal of Strategic Studies, 6/2005).

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.

As the EU is conducting its third military operation, the EUMS has become a key player in the development of the European Security and Defence Policy. In order to provide political control and strategic direction in a crisis, the European Council (Nice, December 2000) decided to establish new permanent political and military structures within the Council of the European Union: PSC-Political and Security Committee, EUMC-European Union Military Committee, EUMS-European Union Military Staff. The EUMS is responsible for peacekeeping tasks, tasks of combat forces in crisis management (including peacemaking), and further tasks identified in the European Security Strategy, such as joint disarmament operations, support for third countries in combating terrorism and security sector reform. As the only permanent integrated military structure of the EU, the EUMS has become the military linchpin of the EU. (Truppendienst, Bundesheer,

The forward-thinking and respond to the challenges of today's dynamic operational environment demands as necessary: first, to attract and develop young people to become adaptative leaders possessing enhanced skills, i.e. we must align leader-development programmes for the new operating environment; second, to respond to the forces' needs in meeting the challenges of the operational environment-the forces have to undergo a transformation. Adaptability is critical to urban stability and support operations, as these operations present complex challenges to commanders for which no prescribed solutions exist. Warfare and technology are rapidly evolving; doctrine lags behind the need for ready solutions. Officers are confronted by many situations outside the doctrinal framework. No amount of technology can offset the effects of chaos theory ...169 Clearly, there is a need to quickly learn knowledge/skill sets, coupled with a new operating frame that might be radically different from the skills and knowledge developed through classical training (Military Review, January/February 2006, Tomáš Weiser, What is the Chaos? Dějiny a současnost, 5/2002).

Established methods of warfare are out of use in urbanized regions, western technological and arms potential must be amended by new equipments, materials and weapons of XXIst Century WarriorCity Guerrilla Fighter. Urbanized areas are divided into separated sectors with changed dimensions: dominating tall buildings, impenetrable barriers. Reinforced concrete, narrow streets, fight inside buildings prevent us from using global position systems. So, dismounted infantry are being equipped by inertial movement units, portable lasers, noctovisors, and bolometers (i.e. instruments used to measure tiny amounts of radiant energy). Bolometers in combination with low light level videos enable to identify friends of foes, to set risky targets. The socalled reconnaissance hand grenade to get image and sounds of enemy soldiers are being developed, it is anticipated the wide employment of unmanned aerial and ground vehicles. Many arrangements are done to prevent "collateral damages", unintentional killing of civilians as a result of military action.