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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 very modern trends in the forces of advanced countries are hiring private civilian companies, private enterprises, in everyday performance of armed forces. As this phenomenon is very frequent, the authors decided to go into its roots, to find a common cause of this fact. In the past, armies were closed societies, self-sufficient, independent from states. Today, gradually, soldiers became more concentrated on key military tasks and supporting functions are transferred to private companies. The German Armed Forces (Bundeswehr) takes over mechanics used in private sector: it integrates economy dimension. Above all, it is transparency of bookkeeping, which ought to give evidence on savings in everyday life of forces. The Bundeswehr uses the so-called Market Testing, as a means of practical cooperation for engaging private capital. All those fact are cited as thoughprovoking.

The purpose of this report is to imagine the unthinkable of the worst case scenario for the global future post-modern society. The analysis addresses the main features of global risk society, human suffering, and loss of life from natural catastrophes, man-made catastrophes, economic losses, peak-oilcrises impacts, threat of terrorism, radical Islam, fragile states, etc. Important are the consequences of the end of the Vestfal system and global climate change. There is substantial evidence to indicate that significant global warming will occur during the 21st century. The research suggests that once temperature rises above some threshold, adverse weather conditions could develop relatively abruptly. Drought persists for most of the decade in critical agricultural regions and in the water resource regions for major population centres in Europe. As fertility shrivels, societies get older-and much of Europe are set to get older than any functioning societies have ever been. To avoid collapse, European nations will need to take immigrants at a rate no stable society ever attempted. Europe will be significantly more Islamic.

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 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.

At present, artillery problems are rather neglected. Artillery brigade, which consists of two arty battalions, can form two division task forces, up to two brigade task forces, or several battalion task forces. This presupposes establishing unified chain of command points. At present, we may form three main command points of division, brigade and battalion task force. The author depicts tasks and missions of individual levels of task forces, their composition, main elements of command and control. Special attention is paid to centres of combat support, or places of combat support at battalion level. At present, commanders of combat units do not use fully potential of artillery support. Therefore it is necessary to discuss those problems, so that our artillery could be used in most efficient way. The article is accompanied by several charts and pictures, showing schemes and tasks of artillery forces and standardized operational procedures.

The philosophers describing the growth of humane society outline concepts that are not yet verified but if true, they would explain certain facts or phenomena. As those concepts are supported by various traditions, different criteria, different hypotheses are drawn from them. Among others, most influential political thinkers are Samuel P. Huntington, Francis Fukuyama, or Mr. and Mrs. Tofflers. Every level of civilisation corresponds to respective technology, knowledge of warfare. Current trends reflect the development of security situation, to which our state responds by respective army development. Although the current "Concept of Mobilization of Armed Forces of the Czech Republic" reacts to the newest trends of general development, the raise in military spending is anticipated only time of danger. The author warns against such idea. The forces must be constantly prepared, ready not to be struck by unexpected state of affairs; e.g. similar to that of the US in 1917.

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.

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.

The end of conscription (i. e. national service) is accompanied by a dozen of economy implications that ought to be respected. Among others, there is a problem of non-military activities being done by soldiers during their compulsory military service. Supposedly, many of those activities can be performed by private entrepreneurship. One of possible solutions is the socalled "outsourcing". Our Army might buy services and supplies outside the forces, in civilian sector. Similar practices should reduce Army's expenses for labour, outlays for materials, maintenance, etc. Outsourcing directs public expenditures to places where labour and material costs are lower than in the ACR. But, we must not forget, there is one precondition; the public sector must be factually economical, with low expenses in competitive surrounding.

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.

Even though many activities related to intelligence and intelligence network after the end of Cold War were released and have become commonplace, classified matters are still in the centre of public's interest. In discussions, experts use various terms tied with espionage or counter-intelligence, but real differences are not too high. In the armed forces (in the frame of NATO) this question was solved by issuing the manual AJP-2, Allied Joint Intelligence, CounterIntelligence and Security Doctrine (NATO 2003). This article summarises key and basic terms used in intelligence services, including new theoretical concepts from this field. As the author writes in the introductory chapter, many experts, namely in civilian and academic fields use the same terminology, but their explanation differs. They use different definitions reflecting diverse circumstances under which they came into existence. The article was written namely as a contribution to interagency communication, among civilian and professional experts, in time when the overall security concept is changing, when military power is not the only tool to avert wide spectrum of security threats of 21st century.

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).

After the communist coup détat in 1948, although formally independent, the Czechoslovak army was subordinated under the General Staff of the Soviet Army. Following the year 1960, its inner life was directed by the Central Committee of the Communist Party of Czechoslovakia (KSČ), in fact by the Military Commission, headed by the First Secretary KSČ. Overall militarization of Czech society was even higher than e.g. in Poland, because in case of military conflict, our territory was supposed to play the role of main European theatre of war. In time of the so-called reform movement in the late 60's, there were some trends to release close ties with the Soviet Union, but at the same time the leading political and military authorities tried to place Soviet forces in Czech territory to strengthen Russian position in arms reduction talks with the US, so that the Soviet Union could boost its units at the borders with People's China. The author compares those events with the recent ones, after November 1989, and following processes of introducing civil control in the forces, their reduction, transformation, and professionalization. He quotes names and works of authors occupied with this theme.

In the near future, all joint deployments (activities, operations in which elements of two or more "branches of arms" participate) will be characterized as combined deployments (i.e. with forces or agencies of two or more allies). In view of those facts, Commanders (Army) Academy in Hamburg introduced a new concept of military schooling of GSOs, with regard to combined and multinational deployment and employment. Schooling and training are not mere matters of skill and proficiency. It is also the question of taking over responsibility, "action competence". GSOs must be able to react quickly, be capable to operate even in multinational agencies. This type of instruction underlines two main levels: firstly, the lessons must offer overall view not only on armed forces, but also on security, political, social development of forces, tied with their further advance. GSOs have to see problems and tasks in proper context, to "see the whole by eyes of its individual parts". This will give them a surprising sense of coherence. At the top of this schooling lies combined joint Euro-exercise, at operational level, being prepared in cooperation with military academies from allied European nations.

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 essay summarizes several articles published in Vojenské rozhledy dealing with mass media and its activities during armed conflicts or peace-support operations. In fact, more attention to war information is paid by civilian press or books. The author, PhDr. Antonín Rašek (-ar-) cites e.g. English sociologist D. Hallin The 'The Uncensored War', D. Kellner The Persian Gulf TV War, and some books or reportages by Czech journalists and authors, K. Hvižďala, P. Procházková, V. Bělohradský, T. Halík, etc. The Vietnam War was the first televised war and it was largely uncensored. People saw the true horror of war on their television screens night after night, and that caused them to turn against the war. The media seems to be influencing the direction of government policy; the American military always claimed the media caused the war to be lost. But today, namely during the wars in Iraq, the media are blamed to be too subordinated to official policy, they present "a war of choice as a war of necessity". "Abedded" journalists and stringers sell war stories and information, their primary purpose is to make money. An example of the strict control of war information is Chechnya, closed for independent journalists and the only information available is released through official information's agencies, both Russian and opposing Chechen forces.

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.