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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.

Seven new soldiers out of ten are unable to meet requirements set by annual re-examinations. The author proposes to make some special modifications in an upcoming training year: we ought to concentrate more on physical endurance of servicemen than their individual physical force. Presented tables of physical testing indicate quite clearly that the level of physical potential of Czech soldiers is behind capabilities necessary for soldiers in missions abroad, the fact verified in practice. Proposed changes embodied into the new army manual "Service Physical Training in the ACR" are expected to improve detected handicaps.

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.

His professional career was amazing. After the WWI, as a former legionnaire with war experiences, he fought in Slovakia against invading Hungarian forces. Then he decided to reenlist, he was a company commander, regiment aide, and after graduating from War College (High War School) he was appointed as the head of intelligence department of the 2nd Division Plzeň, the chief of intelligence department of Prague District Military Command, and finally the deputy chief of intelligence department of the Main Staff. At that time, the Czech Military Intelligence hired a member of German Abwehr, Paul Thummel, the famous agent A-54. After the German occupation, he and his eleven colleagues flew to Britain, with the most important documents. There he organized intelligence operations in occupied Czech and Moravian lands, in 1944 he was promoted to the rank of brigadier. Soon after the end of WWII, the Communist Party started to prepare coup d'etat. The first step was to take over defence intelligence. Brigadier Moravec was accused of many offences before the war, and although they were not proved, he was released from the army. In 1948 he fled abroad and began to run intelligence activities under American patronage. After the Velvet Revolution in 1989 he was rehabilitated and posthumously decorated by the Order of M. R. Stefanik, one of the highest Czechoslovak orders.

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.

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.

Nowadays we use the term security in a broader sense, covering ecology environment, economic discrepancies between the North and the South, raw material sources, demography, energy. The transfer of economic power from West to East is gathering pace and soon will dramatically change the context for dealing with international challenges - as well as the challenges themselves. Many in the West are already aware of Asia?s growing strength. The author uses data e.g. from The Pentagon?s New Map to demonstrate a cutting-edge approach to globalization that combines security, economic, political, and cultural factors. He predicts and explains the nature of war and peace in the twenty-first century and outlines the role that Western world can and will play in establishing international stability. European governments need to improve their military capabilities and develop their own distinctive approach to warfare. That approach should build on core European military strengths related to post-war stabilization after a military conflict. These approaches include nation-building, peacekeeping and counter-insurgency warfare.

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.

A new branch of educational science called pedeutology is focused on a teacher's personality. Studying a pedagogue's personality includes various typologies which are categorized by the names of their originators (typology according to Doring, Luka, Worwickel, Caselmann, Anderson and Zaborowski). A teacher's personality extends a strong influence, either positive or negative, on the life of every individual. For this reason, anybody who aspires to become a teacher should contemplate their own personality features to find out if at least some of them are fit for this profession. Apt pedagogues must be patient in their job, rigorous in their explanations and willing to listen to the opinions of their students and help them with their problems. In addition to their appropriate educational background, teachers should also be equipped with sound professional and pedagogical knowledge, and mainly be able to find a way to reach student, communicate, listen to them, advise them and demonstrate the power of personal example.

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.

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.

General View by Doc. Dr. Jiří Nedbal, CSc. When we prepare activities/exercises of military units, we can make use of theory of asymetric information that offers wide scope of decision variants. We can use PERT method which is not very difficult to understand. This can help us to disclose hidden reserves, sources, problems. We also could take over experience from other armies. It is important now, when percentage allocated from defence budged is still shrinking.

The author summarizes and consequently generalizes security histories of war, peace, military, based upon the events of the last century. Recent moves towards a common European defence and security policy and European defence capabilities have sparked off considerable debate. Concerns have been voiced that this could lead to a decoupling of Europe's security from that of its other NATO allies, or a duplication of effort or capabilities. Above all, there is an urgent need for Europe to boost its capabilities, if it is not to be confined in future to a useful, but limited, reactive defence and security role. It is expected that the US, in a medium-term outlook, to say in the 2020 horizont, will be in a position of the only world's superpower; the People's China will remain only a regional power. All prognostic considerations must be therefore deduced from the position of the United States in the world. The American policy of multilateralism has proved to be most successful in history. As far as the position of our republic is concerned, to improve our defence capabilities we must use the EU as a framework ...242

Mentioned Balanced Scoredcard-BSC is an ef f icient tool that helps to the of f icial management to transform vision and strategy into reality, by means of monitoring key efficiency indicators and their transformation into action plans: BSC covers the package of strategy maps enabling to consider mutual connections. Owning to the transparency cause-consequence relation, we can implement cohesive strategy into all level of the organization.

The process of modelling the new multipolar world will last for several decades, its key features will be evident till 2020. The rise of multipolar world is as important as the end of "cold war", some twenty years ago. The author sees the United States as the only global superpower, but confronted with Asia, with leading power of China, and raising power of India. Russia and the EU are going to be only regional powers. He enumerates main geopolitical priorities of key world's actors: raw materials, namely oil, gas, water; intellectual potential, combat of ideologies, with selfconfident militant Islam. All variants are still opened. Military power will remain important for completing main strategical aims, alongside with ?soft power?, economic cooperation, and diplomatic ties. The author also mentions organizations and institutions less known in Central Europe: Shanghai Cooperation Organization, APEC, ASEAN, African Union, ECOWAS, Mercosur, last but not least Barcelona Conference and European Neighbourhood Policy.

The article deals with duties of a sniper and a military observer, sharp shooting at long distances, movement at areas in which operations are being carried out. Snipers are trained marksmen who are specialized in sniping the enemy. They are usually sited away form the main force, so that they can concentrate on shooting at selected targets instead of being drawn into general firefight. They are also less likely to be affected when the main force comes under artillery fire. The modern sniper is not alone, he is usually employed in team of two. The author also describes rifles and other weapons and equipments snipers are armed. The article is supplemented by graphs and tablets.

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.

This article deals with objectives of EU BGs, required abilities and possible employment, namely from the legal point of view. Last but not least, there are mentioned relations between NATO and EU BG. Military capabilities of the EU are closely tied not only with the second pillar of the ?Maastricht Temple? (Common Foreign And Security Policy), but they are united with the activities of the EU as a whole (with all three pillars). The EU should have the potential to carry out independent military actions to solve international crises. The Battle Group is the smallest independent military unit (group) capable of being deployed in the area of operation. It is a combined arms grouping, the exact composition will vary according to the tactical requirement at the time. One of new BG?s tasks will be separation of parties by force. The ACR has earmarked the same units both for NATO and the EU led operations. This future deployment is specified in the current Czech Military Strategy and related documents. Now we are preparing the documents for building up common Czech and Slovak Battle Group (EU CZE/SVK BG).

The year 2005 is a breaking one from the perspective both state and military, as new law amendments were adopted, then abolishing compulsory military service (beginning of fully professional forces), and drafting new strategical and concept documents. The relevant document of antidrug policy in the military is constituted by the Order of Defence Minister No. 20/2005: The Prevention of Socially Undesirable Developments. The main stress is put on the prevention of drug addiction, which is framed into common complex fight against alcoholism, addiction, drug abuse in order to we could ensure full effectiveness of our forces. We can use several methods how to implement drugs prevention: by administrative and legal measures (dry laws), economical stipulations (budget means for anti-drugs policy), organizational means (supportive plans such as DROGUES system or LABS, DOGLEG programmes). The author proposes to introduce the so-called zero toleration into army recruiting policy.

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.

This article presents main ideas of the document, released by the Allied Command Transformation in March 2007. Terrorism and proliferation of weapons of mass destruction will be the principal threats for NATO. Further threats will come from unstable or failed states, regional crises and conflicts, growing availability of advanced conventional weapons, misuse of emerging technologies and disruption of flow of vital resources. India, China and Russia will be key players in future security environment. North Korea, Iran and Syria will present biggest threat to NATO. Following the release of the FSE Study, International Military Staff and defence planners will assess the implications for NATO forces. The purpose of this study is to offer professional views as starting point for solving prospective problems and threats.

The term "security", originally used for the defence of state/national territory, was surpassed by "global security", ranging from world's security situation to monitoring foreign conflicts with the deployment of pre-emptive actions in places with tides of violence, instability. This article describes mentioned complexity of current and future military operational environment dilemma: generally, armed forces are affected by multifaceted circumstances that have to be taken into account and mustn't be ignored or neglected during the preparation and performance of their mission. At present, threat spectrum is characterized by three key characteristics: dynamics, complexity, and lower importance of geographical area. The socalled Long Term Vision EU describes the future military environment which is divided into three components: humane (social), cybernetic (informational, computer, communication), physical (natural, geographic) and is bridging the gap between strategy and capabilities of 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.

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.

The specificity of defence as a public estate rather complicates necessary changes in public expense management, namely those chapters designated for the armed forces. One of prospective tools for defence economic management is controlling, which is more than mere control. It coordinates planning, information flows, it concentrates on final effects. The authoress explains and depicts how this method is working in the German Federal Forces (Bundeswehr).

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.

The purpose of the paper is to explain some of the connections among military and public spendings and its influence on forming fiscal policy in the 90s. Security doctrines influence national military concepts, level of defence expenditures, and developments of other spheres of public spending. Defence and other items are parts of spending budget, constituting government's fiscal policy, and vice versa; the economy in respective countries influences defence policy. The author treats the question how Czech expansive fiscal policy reached the limits of its growth, how it was reflected in defence policy. The key military reform proved to be inevitable; the reform of armed forces demanded the reform of civil administration. He comes to the conclusion that in our country, government spendings are not a stimulus of economy growth, even not in a short time period, that it is economy growth that determines public spendings, so does the defence budget.

Using the example of medium-term planning of development and activities of defence department, the article demonstrates one of possible ways of using the so-called 3E methods. The Czech def inition of 3E is based upon the Act on Financial Control, Control of Public Expenditures, Regulation ISO 9001-2001, and Methodical Instruction MF CR (CHJ- 10). The author compares them with e.g. Financial Management Policy Manual JSP 462, MoD, London, UK.

One of key attributes of the military professional is fitness. This article would like to open a discussion over women' physical potential. Are physical qualities of man and women equal? Is it possible to set those norms in military rules and tables? What about the risks factors for training-related injuries among men and women in combat training? Can we compare muscular strength of man and women? Does women's strength/power affect the occupational performance? The Committee on Women in NATO Forces (CWINF) asks to create the equal conditions for occupational performance both for men and women. The same was introduced by the Order of the Czech Minister of Defence No 29/2002, MoD Bulletin; similar annotations can be found also in US Army Field Manual 21-18. For us, it is necessary to specify unbiased profiles, entrance tests for woman soldiers, taking into account physical capacities but disregarding gender.

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.