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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.

Usually, there are many scholarly concepts able to be fixed to newly constituted branches of knowledge. Among others, this is the alternative and interdisciplinary concept of safety framework. Presented article deals with a competence of this concept to highlight many crucial aspects of this framework, originally transformed from a defence or armed safety. General ideas or notions correspond to some class of entities and that consists of the characteristic or essential features of security system. The conjunction of all characteristic security features and theoretical construct within a security are based upon German terms, e.g. Wehrstruktur (defence structure), Wehrverfassung (defence legislation), Wehrsystem (defence system). The study demands high predispositions for abstract way of thinking of readers. It is accompanied by two detailed charts to explain some author's concepts.

The reviewed book analyses the local wars of the last decades and demonstrates that the problem number one is not their military solutions, but consequent peace arrangement. It is not only a case of Iraq, the authors mention the role of France/US in Vietnam, Russian activities in Chechnya and Afghanistan, Israel in Lebanon, Allied forces in Kosovo. For that reason we can welcome this publication, written and published by the team of authors from the Institute for Strategic Studies, University of Defence, Brno. The book summarizes the experiences from conflicts above, namely the lessons from Iraq. The end of armed conflict in 2003 meant simply the transition to another conflict. A very serious and open problem is the question, whether the system of democracy is suitable for Muslim world. The situation in this country could be openly labelled as a civil war. The authors predict even the desintegration of Iraq into three independent countries. Iraqi conflict is an example of asymmetric warfare, in which more soldiers died in time of "peace" (to this date 3,600 soldiers) than during military operations (139 American soldiers).

This article is a sequel to the previous disputes over financial management within the Czech Armed Forces. The origins of the first polemic article lay in gaining facts for research work, arranged by the Faculty of Economics and Management, Defence University, "Allocation and Management of Defence Sources of the CR and the Formation of Economic Thinking in the ACR". The system of planning, programming and budgeting (PPBS) was introduced into Czech forces several years ago, but the it did not worked in a way it was supposed. There were many deficiencies the PPB system suffered from. Unfortunately, the author lacks sufficient data to evaluate properly the performance of this system. He has to combine diverse data sources, booklets, statistics, data releases, to make accurate picture of a day-to-day financial military administration. In his opinion, the system is not transparent enough. He appeals for clear figures, released e.g. on army interned pages, to avert accusation of wasting public sources ...168

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.

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.

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.

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 Polish armed forces (Wojsko Polskie) are continuously redeveloped. This article written by Brig. Szymonik, the head of Science and School Department at the Ministry of National Defence, deals with general aspects of this process. The problem concerns not only of the Polish military by itself, it covers even all Polish defence industries. After entering the Polish Republic into common world's market, Polish defence industries must adapt themselves into this competitive environment. It is being done with the use of several international agencies, WEAG (Western European Armaments Group), IPC (NATO Industrial Planning Committee), and EAA (European Armaments Agency). He is a supporter of higher military expenditures, as the necessary prerequisite for introducing modern technologies into both defence plants and Polish armed forces.

The demands for transparency, economy, efficiency and effectiveness of public expenditures in the Czech Republic are increasing. In fact, this kind of economic policy in the forces has been followed since we joined the EU in 1994, but without much success. Its implementation has not achieved its goals. Some factors lying behind the failure of this policy are showed in this article, as well as some remedies proposed by the author, so that the readers could understand the topics and consequently they support implementation proper economic practice within the Czech Armed Forces. The author is a supporter of wide economy education in defence department, namely for key personnel (units commanders, chiefs of staffs, directors of institutions) and their subordinated personnel preparing materials for materiel allocation. Among others, Mr. Pernica underlines the underestimation of proper motivations of key personnel to behave economically on the part of MoD officials.

The planning is a general term with many meanings, all of which imply an ability to scheme or arrange beforehand. In practice, planning is a highly formalized and disciplined activity through which we can induce changes, procedures for a decision-making unit, including the establishment of goals. Planning in the forces therefore involves two levels: i. operational planning (intentions and goals of forces, feedback information for setting up operational capabilities); ii. defence planning (development of armed forces, military potential). Long-term planning for 10-15 years or more ahead covers strategic analysis, strategic goals, implementation of strategic goals that are mutually connected, depended on each other, and implemented in particular surroundings which also influences the whole process. This article is based on papers presented at workshops held at the Institute of Strategic Studies, Defence University Brno and is accompanied by several schemes drawn among others from the Handbook on Long Term Defence Planning, published by NATO Research and Technology Organization, 2003.

This article presents the experiences with the use of Public Private Partnership (PPP) as a modern way of arrangement of public services how is used abroad, with specific bias to defence sector. The problem is solved best in Great Britain that has perfectly organised public administration and transparent feedback. Even in our country we run several PPP projects, unfortunately, overall data on them are not satisfactory.

The term Content and Language Integrated Learning (CLIL) was originally defined in 1994, and launched in 1996 by continuing education centre of UNICOM, University of Jyäskylä (Finland). It serves to describe educational methods where subjects are taught through a foreign language with dual-focused aims, namely the learning of content, and the simultaneous learning of a foreign language. This was later extended to include learning through any language that is not the first language of the learner. The authoresses discuss several articles released among others at the Internet pages of Guardian Weekly or The OneStop Magazine: The Magazine for English Language Teachers (Prof. Dr. Bob Wilkinson, Prof. Dr. Kari Smith, and Mrs. Gil173 lian Rosner). In our country, at the Defence University Brno, this sort of language instructions is still at its very beginning. The decision to introduce this type of language instruction was by ordered by superior authorities, taking into account increasing language demands on graduates from bachelor type of studies. For military students this sort of learning is, at the same time, both more demanding but also more rewarding.

This article presents the findings of the survey being done during the evaluation and assessment of EU Battle Groups, their missions, roles, tasks, stemming from the requirements set by the EU Crisis Management Concept. The paper does not discuss in detail variants EU Battle Groups, but concentrates on their historical background, basic characteristics, structure, EU political-military ambitions, scenarios, reaction time, tasks, standards, training and certification, Battle Groups commitments, concept and implementation, achievements. The article also includes recommendations for the Czech Armed Forces that are currently involved in the formation of the EU Battle Group CZE/SVK. This article aims to record progress to date and to indicate challenges ahead. All information and data for this paper were drawn from unclassified sources.

At present, when we are at the height of prosperity and affluence, at the same time we face the most impending perils. There are both global risks, cultural, civilizational, military as well as military-political, which may be enumerated as follows: terrorism, proliferation, regional conflicts, states collapse, illegal migration, ecological threats, organized crime, epidemic, pandemic, international armed conflicts. The Czech Republic, as a small state with rather limited resources and military potential, could solve security risks and threats only in the frame of NATO alliance, with the member states of the EU. Our country has been participating in international crises since December 11, 1990, when our federal parliament approved sending 200 volunteers in Saudi Arabia. Czech involvement covers both military and non-military deployments abroad. The new concept of security system of the Czech Republic should harmonize cooperation of all elements of this system and make it more effective and flexible.

The forces are intended to fulfil combat missions and therefore even the deployment of WMD can't prevent the units from accomplishing combat tasks. They can't stop fighting and leave contaminated areas. The article deals with collective protection of persons in combat vehicles and mobile logistic means of ground forces against effects of chemical, biological and radioactive warfare agents. Optimal solution of vehicle air supply regulation is continuous measuring of CO2 level in the protected space air and simultaneously optimalization of overpressure in vehicle. Needless overpressure eventuates in higher filtered air supply, which shorten service lifetime of collective filter. Newly ratified Czech State Norm ČOS 414001 contains new standardization requirements. For specific situations, this standard allows in the air supplied to the vehicle interior certain levels of CO2 volume. Maximum value of 2,5 % ± 0,5 % is acceptable only for emergency situations, when crew survival concerns. The article describes NBC filter FVZ98M, i.e. filtration and ventilation device, intended for combat vehicle crew protection. Correctness of the principles was proved true by computer simulations.

It is extraordinary important decisionmaking, because of fered products determine the successfulness of arranged contracts. For evaluating suppliers we use the so-called scoring model, in which we specify evaluating criteria and assign the weights. To prevent challenging accepted resolution, our decision ought to be supported by the analysis of the third party. This method is called S.P.A. - Supplier Potential Analysis.

At the beginning of war, his native townlet was occupied by Polish troops. When the Polish Republic was defeated by Nazi Germany, he and his parents were forced to accept "temporary German Citizenship", the so-called "Volkslist No 3". In 1944 Mr. Zmija was enrolled into German army and after a short but very hard military training he was sent to France. After the Allied Invasion began, he immediately went over to the other side. After several examinations he was send to bury the deads, then he got a chance to join the Czechoslovak Force in England, Armour Unit, where he became tank driver. At the battle of Dunkerque, his unit suffered heavy losses, so that the unit couldn't be engaged in battle again. After the war, in liberated Czechoslovakia, he served shortly as a tank instructor at the School for Non-Commissioned Officers, in May 1946 he retired and began to work at ironworks at Třinec, Moravia. Here he worked till his retirement age.

In the last academic year (2005-2006), language instructors at the Defence Univerzity polled 673 respondents in order to find and analyze, among others, the relation between the length of their English studies and the STANAG levels they acquired. Another question they were involved is the age of respondents and the level of Standardized Language Profile. SPL level corresponds to the frequency of usage of English in their military practice. There are also relations among various types of English language: general English, technical English and military English. The latter is the most important for chiefs of staff, whereas technical English is more suitable for soldiers in lower ranks and specialists, less for members of military staffs. Those who took part in foreign missions reached higher level of language proficiency.

The professionalization of armed forces is a process causing qualitative changes in the personnel structure of the armed forces. This process should form the armed forces as a professional institution, where the most of soldier is not enlisted for a life-long career of soldiering, but enrolled only for certain amount of time (Soldat auf Zeit). The U.S. Armed Forces (all-volunteer service) and the Royal Armed Forces serve as an example of a kind of professional armed forces in the NATO. There are two contrasting models of professional armed forces: the US-inspired armed forces and the lifelong-careerof-soldiering armed forces. Both models served as an inspiration for application in the Czech Armed Forces. The Czech Act No 211/1999 "Career Soldiers" defines military service of Czech professional soldiers in terms of all-volunteer forces. As there were some problems with the unification of career officers and volunteer soldiers, nowadays we gradually return to the concept that again differentiates between those groups.

The article characterises process measuring, the base of which is a system of metrics. They, or indicators come out from principal requirements laid down: process efficiency, process stability, embrace of processes by an organization, qualif ication of processes f or ar r angements of outputs and chances for their permanent innovation. Stated qualities are described above all in relation with process performances. The authoress uses the definitions introduced by the EFQM.

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.

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.

Even though they are not discussed in public, private military and security companies play more and more important role in the world. They have shape and image of modern corporative companies; they are highly structuralized, well supported. They do not resemble the old band of soldiers of fortune. They offer broad spectrum services and utilities, ranging from fight to computer-supported analyses ...167

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.

The term "military materiel" covers equipment and supplies, i.e. articles which soldiers need in order to carry out tasks (clothing, radios, tools, weapons, vehicles). Guarding, attendance, maintenance and preservation, transport, storage, cost a lot of money that could be used in another way, so the Czech Army must sell them out. The author quotes legal rules and military manual dealing with this matter. He differentiates between solely military items (weapon systems) and those that may be used for civilian purposes. Unfortunately, military manuals do not precisely specify those categories. At the end he demands developing legal norms giving a definition of military materiel, including the list of such materiel, in a form e.g. an amendment, which could be updated every year.

EU Battle Group CZE/SVK was formed as the part of a long-term strategy to turn the Czech Army from static defence, garrison force, to mobile, expeditionary formations capable to participate in EU common security and defence policy operations. In June 2003, the first EU autonomous military crisis management operation Artermis was launched. It successfully demonstrated EU ability to operate with quite a small Interim Emergency Multinational Force (IEMF) in a highly hostile environment. The IEMF, dispatched 6,500 km from Brussels, operated under the UNSC mandate, in cooperation with UN forces (MONUC) in the Ituri District, Democratic Republic of the Congo. Operation Artermis demonstrated the need for further development of rapid response capabilities. Subsequently, it has become a reference model for the development of Battle Groups, with rapid response capability. Lessons learned are valuable for Czech army planners being involved in force planning, or building the first EU Battle Group CZE/SVK. All information and sources for this paper were drawn from unclassified sources.

The proposals of systems approach are sometimes met with a negative acceptance. While solving difficult problems, army members exploit mere practical approaches and they proved to be successful. For that reason the author offers a short glimpse into systems thinking, as necessary starting point for pinpointing the cause of current difficulties. The system is any collection of component elements that work together to perform a task. In economic science, system is used in a variety of contexts. Military cost-effective system can be an essential programme that manage Planning Programming and Budgeting System, flexibly reacting to emerging military challenges resulting from new budget rules (based upon NATO doctrines). One of possible causes of disproportionate and undesirable reactions are wrongly set systems rules, e.g. in market systems manifested by the so-called risks factors. In the forces, the same position ought to be held by unified systems rules, taking into account individual economic subsystems (billing systems, spending elements, etc.), harmonizing them in terms of general independent economic principles.

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.