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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.

Management consists of those continuing actions of planning, organizing, directing, coordinating, controlling, and evaluating the use of men, money, materials, and facilities to accomplish missions and tasks. Management is inherent in command, so the candidate officers are trained to execute their authority and responsibility in command. Management principles are lectured both at military graduate schools and application courses. But some themes are repeated, reduplicated; the study plans at the Military University and the Military Academy must be more coordinated, was said at the professional conference on management, held in November 2007, at the Defence University. Some proposals were put forward, e.g. stress on simulation of military functions on computers. The central goal of Army transformation is to reach the decisive information prevalence and operational effectiveness backed by NEC (Network Enabled Capability), established as an accredited study subject.

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 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.

This opening study is written by two authors, members of Centre for Social and Economic Strategies, Faculty of Social Sciences, Charles University Prague, which is an interdisciplinary research and education unit engaged in the development of theory, methodology and practice of exploring possible futures, and the application of analyses and forecasts in decision making. The authors propose to supplement prognostic scenarios by the so-called wild cards that represent something unpredictable, extra players or actors taking part in a global politics. They compare wild cards of 2001 with the present-day situation, and then predict state of affairs till 2040, among others, the islamisation of Europe and hispanisation of the United States. The purpose of this is to promote dialogues between military and security experts, politicians, civil servants, civil sector activists, as well as individual citizens.

In this article the author explores the potential roles for unmanned ground vehicles (tactical UGVs) in the modern battle space as pack mules, fighting scouts and perimeter sentries as new concepts of operation, designs and products emerge. Remote control vehicles could be also used in explosive ordnance disposal operations. Urban warfare looks set to become a particularly rich field for this sort of robots. The article discusses the challenges in developing and deploying cost-effective UGVs on the battlefield. There are still many problems, namely technological. The price for a UGV is comparable to price for four or five wheeled armoured vehicles. The article is based upon materials from RUSI Defence Systems (No. 2/2007), studies by Myron E. Mills, Kevin Ivison, James Masey. Ulf Stremmel; and Andy Simms: Robot Wars. Soldier, No. 12, 2007.

Supported by several historical examples, this article covers the past and contemporary development of both role and organizational structure of the infantry fire teams and squads. Fire team (or fireteam in British English) is an infantry grouping of four or less men (half of a section, GB); or one third of a squad (US). The fire team concept of the U.S. and British Army is shown as an example how to more effectively employ infantry in the all-volunteer military force. The author also shortly mentions Infantry Squad

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.

English is one of official NATO languages, therefore at the Defence University belongs among very important subjects. The Centre of Language Preparation took over ELT (English Language Teaching) in all faculties of Defence University, so did at FEM (Faculty of Economics and Management). This paper is dealing with students' proficiency monitoring in ELT and the factors that could influence their results during their language preparation. The authoresses have been monitoring bachelor programme students from the very beginning to the final university terminology exam in English language. The teachers' teams from particular faculties of the University of Defence observe in their research the students' progress for which the questionnaires data were used. The recommendations provide guidance for improving and making more uniform procedures for screening and entrance testing prospective students of the Defence University

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.

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

Management by objectives (MBO), first outlined by Peter Drucker in the 1950s, is a systematic and organized approach that allows management to focus on achievable goals and to attain the best possible results from available resources. The tasks are delegated to subordinates without dictating a detailed roadmap for implementation. Everybody within the organization has a clear understanding of the aims, or objectives, as well as awareness of their own roles and responsibilities in achieving those aims. In the U. S. Army, MBO was implemented into The Army Plan FY 2000-2015, with 789 operational capabilities, divided into 1,248 operational standards, but without demonstrable success, as the system worked rather formally; it was too complicated. The same was true in the Czech Army, where e.g. The Set of Objectives till 2005 came into existence in 1991. The author tries to explain why. He concludes that MBO can be a useful management tool in the army environment, but it should not be realized without proper understanding this process.

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 the birth of a new concept in the field of the warfare-FORCE XXI, the long-terms vision that influenced all advanced militaries, among others the author introduces a list with names of programmes: USA (Land Warrior), Great Britain (FIST - Future Integrated Soldier Technology), Canada (ISSP - Integrated Soldier System Platform), Germany (IdZ - Infanterist der Zukunft), France (FELIN - Fantssin a Equipement et Liaison Intégrés), the Netherlands (SMP - Soldier Modernisation Programme), Norway (NORMANS - Norwegian Modular Artic Network Soldier), Denmark (Danish Soldier Modernisation), Belgium (BEST - Belgium Soldier Technology), Italy (Soldato Futuro), Portugal (Sodado do Futuro), Slovakia (PIBS - advanced combat individual system) Poland (Tytan). The author underlines fundamental changes within this course of study, both technical-implementation of new technologies and weaponry-and doctrinal. He also describes current situation within the Armed Forces of the Czech Republic.

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.

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,

Even after the Cold War, our world is full of local and international conflicts. There were dozens of wars, fringe clashes between local opposing groups in Africa, Asia and so on. Among them there were four wars of lager size, with more than thousands of deaths in each of them that could be characterized as international wars: Desert Storm 1991, Iraqi Freedom 2003, Allied Strength 1999, and Enduring Freedom 2001. Now we can look at them from a distance ...217 Problems tied with those large-scale wars have several levels: supranational (international) level and military level, being accompanied by paradoxes: international and political paradoxes and military ones. This influenced structures and methods of training and preparation of Australian, Britain and US forces. The lessons were embedded into their military concepts, rules and regulations, e.g. Complex Warfighting (Australia), Future Land Operating Concept (UK), Field Manual: Interim Counterinsurgency Operations (US). New roles of military forces, global and local implications, ought to be embedded also into the structures and concepts of the Army of the Czech Republic, concludes the author.

Economy Management by Ing. Svatopluk Kunc. The purpose of this article is to explain the essence of above mentioned economic categories, their linkage to cost accounts, accountancy, to characterize accounting items as an important signpost, to clear mutual ties between the so-called economic rationality and the position of a manager in armed forces. It is not easy task to find unifying point of view. For that purpose the author explains methods of controlling, outsourcing, process management, total quality management, balanced scorecard, value management, etc.

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.

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.

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.

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.

Security situation has been changing all over the world, so has in regional territories. It is necessary for us to create systematically new safety culture with regards to contemporary knowledge and experiences. The Czech Republic contribution to the safety of democratic states must meet their expectations; prospective security studies will have to bring new knowledge and technology which, first of all, will increase the level of general capabilities of the Czech Republic and at the same time to take into consideration the needs of national economy and Czech environment. Capital investments into security research are necessary as a basic input for the safety preparedness level of the CR. For these purposes it is desirable to establish security research that will be able to produce ideas and technologies which will sustain and renew the Czech Republic safety in changing conditions, among others taking note of a Seventh Framework Programme of EU for research,

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.

In fact, we have no universal method for evaluating impacts and protection of nature during military exercises and training. Establishing Environmental Training Group (NATOTraining Group/Army-Sub-Group) revolutionized the ways in which hazards were defined and analyzed to help communities protect themselves against these perils. Newly developed Training Impact Matrix/ Hazard & Impact Index methods enable truly to assess environmental dangers of military materials, vehicles, activities, energy consumption, and their impacts on important localities. Many features of above mentioned methods were introduced by Czech representatives in 2000 at Aachen (Germany). The index of environmental acceptability was further elaborated by Czech experts, among others by the authors of this article. It enables set levels of environmental dangers, their impacts, independently from organic structure of national forces, or individual countries. The article is accompanied by tables, mathematical formulas and patterns of calculation risk categories.