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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.

This essay describes management system as a factor that can increase effectiveness in defence sector. The author depicts relationship among new public management reforms, public expenditure reforms and defence sector management reform. The reform of defence sector in the Czech Republic is characterized as introducing new management tools. Author explains their inner substance and importance; draws our attention to the difficulty of its first implementation. He underlines some of the factors which shape their successful implementation into Czech armed forces.

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

Chinese test shows that the Chinese military can threaten the imaging reconnaissance satellites operated by the U. S., Japan, Russia, Israel and Europe. Among others, Aviation Week, Defence Technology etc. report that the test signifies a major new Chinese military capability. China's growing military space capability is one major reason why the US is going to develop a new space policy. Such a policy is to be designed to ensure that US space capabilities are protected in a time of increasing challenges and threats. remove nuclear weapons from Europe. As the alternative to American nuclear weapons they offer forming European nuclear forces, consisting mostly or exclusively of Britain and France potentials. Nevertheless, most of European states ask the US to keep nuclear weapons on European continent. NATO nuclear strategy is still valid: atomic arsenals represent an effective deterrence against the weapons of mass destruction, whoever might use them. fl Potential Deployment of Snipers in ACR Operations by Maj. Ing. Josef Ručka, Ph.D. 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.

This short information is based upon articles widely published in 2005-06 in Western military magazines and newspapers. After September 11, 2001, NATO member states are discussing the deployment of nuclear weapons at non-strategical level. Among others, this is embarrassed by the Russian attitude and general demands of some European NATO nations to update Alliance strategy. What does it mean? There are voices to remove nuclear weapons from Europe. As the alternative to American nuclear weapons they offer forming European nuclear forces, consisting mostly or exclusively of Britain and France potentials. Nevertheless, most of European states ask the US to keep nuclear weapons on European continent. NATO nuclear strategy is still valid: atomic arsenals represent an effective deterrence against the weapons of mass destruction, whoever might use them.

New technologies influence not only social advance, but also the development of armed forces. Present-time warfare is resolute, dynamic. In the 21st century, both low and high intensity conflicts, counterterrorist or stabilization operations might take place in urbanized areas, where casualties and material damages are high. New weaponry and technology make demands on military and professional training, self-control, psychic preparedness. In advance we must set rules governing the firing of weapons and use of force namely by soldiers involved in peacekeeping and counter-insurgency situations. Mental stress, emotional, or physical strain or tension of soldiers are manifested by fanaticism, looting, killing non-combatants, desertions or going away from military units without permission (AWOLs), depressed soldiers inflict wound on themselves, they misuse drugs or alcohol. The author cites factors increasing soldiers' resistance: high cohesion of units, tough training, relaxation, courageousness, high awareness of objectives of operations and war aims.

NSIP-NATO Security and Investment Programme presents an outstanding field of cooperation among Alliance nations and are the fundamental pillar for planning their common defence. The programme serves for securing necessary sources for investments in building, renovation and establishing air and navy bases, strategic depots, core radar systems, and the like. It also supports individual national commands. The article shortly summarizes the history of NSIP, cites examples of its implementation and formulates proposals how to better utilize common sources of this programme. The Czech Republic belongs among states that still enjoy benefits from common funds, particularly in the connection with the building backbone NATO airports. The genuine contributors are Canada, the U.S., and Belgium; at the head of benefit states are Turkey, Greece, and Portugal. It is recommended for Czech representatives at the HQ Allied Command Transformation to increase number of them in decisionmaking staff elements to prevent administrative complications with allocation of approved investments.

Contemporary military psychology tries to augment psychic resistance to various forms of stress arising during carrying out the tasks of military profession. Generally speaking, there is both quantitative aspect to labour (military profession), i.e. amount, effort and time, and a qualitative one, i.e. intelligence and skill. The availability of particular types of labour can influence the location of their activities. From the point of military professionals, the soldier is exposed to three factors: sensorial, mental and emotional loads. Modern military psychology defines basis schemes and methods for psychological preparation of servicemen, it uses psychological experiments that lately enable to predict behaviour of military personnel and serve as a guideline to realize manpower's potential in the most effective ways. Proper preparedness and training help to prolong high soldiers' deployment even in high demanding surroundings.

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.

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.

Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization to accomplish its objectives by bringing a systematic, disciplined approach, so that we are able to evaluate and improve the effectiveness of risk management, command and control, or other processes. Internal auditing is a tool of Ministry of Defence management that is used for increasing effectiveness both in departmental and public sector administration. The article is supplemented by two schemes of the position of audition authorities within the Slovak MoD.

There are anniversaries inviting us to stop to think about the last twenty years. In fact, this period covered the same time as the pre-war Republic had been in existence. The occupation Russian army was forced to withdraw, the first security and defence doctrine of the independent Federal Czech and Slovak Republic was implemented, armed forces changed their structures into brigade ones. We took part in the First Gulf, a total of 9,000 ex-career soldiers were legally rehabilitated. The former Czechoslovakia was divided into two republics. There were again and again reductions in numbers, budget cuts. In spite of difficulties, we joined the NATO alliance. Looking back is hindsight saying army bodies proved to be resistant, persistent in overcoming all problems. The article is an instrumental text preceding this theme issue focusing on history analyses of constitution of Czech security and defence after 1989. The author was the last Czechoslovak Chief of General Staff and the first Chief of General Staff of the Czech Republic.

This study is based on a paper presented at the conference with the same heading taking place on January 8, 2009. First, the authors enumerate starting points of Czech defence and security polity together with key factors influencing their developments. The whole scale of new threats-from WMD and ballistic proliferation to cyber attack and even non intentional threats like climate change and pandemia-are to be addressed not only in NATO but also in the EU. Existing states of affairs are gradually reflected by Czech security and defence documents: Security Strategy 1999, 2001, 2003; Military Strategy 1999, 2002, 2004, 2008. In this historical context we joined NATO defence alliance and took part in peacekeeping missions abroad. Previous twenty years when we lived in peace could be regarded as a challenge to build Czech statehood. There is no time like a present. Only the future will show us whether we mastered it as much as we could.

The security environment is permanently changing. A national set of risks has increased after joining the EU and NATO and EU enlargement. The Czech Republic is obligated to integrate national security capabilities into NATO and the EU. To fulfil its responsibility, the Czech Republic ought to use the capabilities-based planning for further transformation of national security sector. This NATO concept ought to be in use not only within the MoD, but also at other ministries tied or responsible for national security. The national security sector must be planed, programmed, budgeted and transformed like a body. The article deals with the problem of unifying security concepts across Czech public administration. The author points out that our operational capabilities are influenced among others by the lack of labour force at the Czech national labour market.

The Association of Officers and Warrant Officers is a voluntary civic society directed and planned by the Central Council. It is the professional association of officers, former officers, and spouses, civilian employees and friends. Its activities cover a broad range of special-interest clubs. It cooperates with similarly oriented associations in NATO countries. The association has a long history of effective professional activities. The author enumerates performances done this year, namely the Paintball Czech Army Cup 2009 or demonstrations of combat engagement of a multinational squad to destroy the attack of terrorist groups. They produced multimedia compact disc "Pictures from Czech History 1914-2004" and organized the conference "The Youth in Present-time Czech History: Risks and Hopes" and are preparing another audio-visual teaching aid "Czech Society in Modern Europe: Destiny, Ties, Retreats and Approaches", made for all elementary and secondary schools.

The change of security situation in the world, international ties and last but not least changes in operational environment, exploitation of new technologies are reflected by changes in defence planning, military organization, forces engagement and operational assessment. Time, flexibility, cooperation in coalition operations, interoperability in technology spheres play incommutable roles together with trained personnel. Command and control (C2) is self-contained system depending on many factors provided by the so-called System of Communication and Information. At present it is the very base for information collection, decision-making process, preparing variants of operation for both commander and his staff. Among others the author writes about Network Enabled Capability system introduced into Czech armed forces. C2 programme is also a part of educational curriculum at Defence University Brno.

It is an information study about sociological research completed among Czech servicemen, former members of military missions abroad, under the aegis of the rector of the University of Defence. The research goal consisted in finding causal relationship between missions and breakup rates. Among others it was determined that for breakups were predispositions even before partners went to missions abroad. A total of 3 % stated they wanted to escape from family problems. Partnership after returning home broke up in 15.6 % of questioned veterans. Research should provide cornerstone data for a proposal of concrete measures for reducing divorces and partings. The stratified sample consists of 348 respondents from the ACR who took part at least in one mission abroad and were married, or lived in long-term partnership. Data collection lasted from July to October 2008.

The EU language programme called Content and Language Integrated Learning (CLIL) issued in 2003 comprises the practical idea of effective language preparation by means of vocational subjects discoursed in foreign languages. This way of learnig is suitable specially for graduates from military schools who are going to cooperate with their counterparts from NATO countries. Its a great challenge both for English learners and their language instructors. This article summarises the results of case studies related to prospective accreditation of vocational subjects lectured in English at Defence University, e.g. methods of instruction in mathematical cartography (maps projection) or e-learning (ToolBook II Instructor). For evaluation of case studies covering both possitive and negative aspespects of this method of learnig, the authors used even students opinions.

Abolishing military courts at the end of 1993 could evoke the idea that there is no such thing as military judicature in our country. In fact, the Defence Act sets that in time of military preparedness, higher and lower field tribunals and courts come into existence. But present legal norms do not know the legal term "state of military preparedness", only "mobilization". There are many other legal gaps, concerning e.g. declaration war, defining state of war, proclaiming martial law. There are not firmly set statutes of field military courts, their subordination, dependence of field judges and their assistants, or how shall we handle offences of our soldiers abroad, its connections with international laws and agreements. This state of affairs for quick remedy.

The article is concentrated on explaining the most important provisions during the preparation and control of shooting procedures, targeting, effective fire, namely during shelling with reference to depth and width of target. First, the authors introduce security regulations, followed by main features of fire control: meteorological preparation, ballistic preparation and other elements of fire. Mortar battery uses distributed fire by platoons, sections or lines. The authors offer several fire tables, schemes, and artillery charts. The basic requirement for deployment of artillery is its effectivity, which presupposed flawless knowledge of shooting rules and their masterly implementation in practice.

The paper deals with the risk assessment of professional exposure to the non-ionizing electromagnetic fields caused by radars in the selected military unit. The measured values of electric field or power density in the indication zones where the staff is exposed to the effects of the radar's non-ionizing electromagnetic field was used for the risk assessment with the acceptance of national and European standards. The principle of preliminary precaution was applied concurrently with the risk assessment according to the valid standards. The authors discuss the values of measured outcomes. They used the Checklist Analysis for qualifications of risks and for quantitative risk specifications they use the so-called brainstorming.

This essay is based up ideas summarized in Huntington's famous book The Clash of Civilizations. According to Mr. Huntington, there are seven or eight world civilizations. The West is "unique"-but its values are not universal. World politics is entering a new phase, in which the great divisions among humankind and the dominating source of international conflict will be cultural. The decline of the nation state from the conflicting pulls of tribalism and globalism, among others. The author of this essay introduces individual world's cultures and traces prognostic visions both from historical and topical point of view. He warns against intervening into civil wars, as we know very little about their cultural background which must be respected; our interventions might be disserviceable.

We have no many characters that unlike Ivan Gabal could move on the edge of practice, academic world and politics, dealing with incomparable themes: foreign policy, security, terrorism, Europe vs. the Czech Republic and vice versa. Referred chapters are entitled NATO, EU, Radar, the Army of the Czech Republic. Among others, Mr. Gabal compares Czech army with its English and American counterparts, evidently better than ours, because those armies have not undergone such troublesome history in the last hundred years as the ACR. Ivan Gabal's editorials, sociological analyses, critical and professional articles from 1997-2007, when focusing on safety and the Army of the Czech Republic, uncover a striking lack of conceptual planning and incompetence of the post-November political elites.

As a young army lieutenant he left for France to fight against hated German invaders. In Great Britain, he spontaneously enrol for the fight behind the front lines, but because of his pedagogical capabilities he became an instructor of airborne troops in the so-called Special Training Schools organized by British SOE. In Scottish Traigh House, the main training facility of Czechoslovak paratroopers, he worked as a translator, combat instructor, and even the commander of combat course. In 1944 he took over the position of brigade company commander of supporting arms, Czech Armoured Division. After landing in Northern France, he took part in many fights and was decorated by several Czech and British medals and orders. After war he started to study at the High War School designated for the future high-ranking officers. After coup d'etat in 1948 he was discharged from the army and sentenced to Working Camp for the former army officers Mírov. In 1959 he was arrested again for the letter informing Czechoslovak authorities about conditions in this working camp. After November 1989 he was rehabilitated and gradually promoted to the rank of Major General. After the division of Czechoslovakia he became the chairman of Legionary Community in Slovakia.

This article begins with a theoretical discussion of the culminating point, for both the attack and defence. Key definitions and related concepts provided in Carl von Clausewitz's On War, Joint Publication 3-0, Doctrine for Joint Operations, and U.S. Army Field Manual 100-5, Operations, are discussed in detail. These sources provide many of the factors that can cause a force to reach culmination, and serve as a basis for understanding the difficulties involved in trying to determine the time and place of culmination. Other current factors attributing to culmination are discussed, and recommendations are offered to help operational commanders and planners to zero in on this elusive point. It is of the utmost importance that one's own, and the enemy's culminating point be identified with the highest possible degree of accuracy during the planning phase of a major operation or campaign.

The autor responds to several articles published in our Military Review, namely by Prof. František Ochrana, Prof. František Božek, Brigadier Rudolf Urban, Prof. Miroslav Krč, in No. 4/2008, with special appreciation to critical articles by Ing. Jiří Dušek and Lt.Col. Ing František Růžička in the same issue. He tries to find out common denominators of those essays. There are three of them: economization tied with rationalization, risk management, and information compatibility. As necessary he regards to unite those denominators both at the level of decision making officials and at the level of their subordinated elements, by means of e.g. working teams as a guarantee of coordination, so that the adopted Long-term Vision of Defence Department could be actually realized.

Effective operations of institutions within public sector presuppose obtain necessary knowledge how those institutions operate in the scope of their responsibility. Collected data could be used for making use in higher levels of command and control. The data might be acquired via the audit of activities of examined institution. This study tries to outline main basic steps how to accomplish the audit of institutional activities with the stress on a level of administration and management. By definition, audit is inspection and verification of the accuracy of financial records and statements. Internal audits are conducted by a company's own personnel to uncover bookkeeping errors and also to check costeffectiveness of labour. An external audit is used to give the public a true statement of an institution's financial position. The auditors inspect real estate, buildings, and other assets to see if their value is overstated.

The Military Technical Institute of Ground Forces (VTÚPV) Vyškov was established in 1978 as a research authority and its activities have covered both requirements of the Army of the Czech Republic as well as the civilian sector. The VTÚPV Vyškov Division specializes in equipment, material and technologies of the ground forces. It solves tasks ranging from theoretical analyses and applied research and development to the prototype production phase, testing and validation, and small series production. It is an accredited testing laboratory for testing products and systems; it operates as an accredited certifying body for a large number of products. Since 2003 it is a part of the military repair shop VOP-026 Šternberk, s.p. (state enterprise) founded by the Ministry of Defence. The article enumerates its activities, namely just finishing semi-anechoic hall EMC (electromagnetic compatibility), the most important and most expensive investment project since the late 80s.

Under the auspices of Defence University Brno, for the third time, the social researchers executed the investigation of opinions and attitudes of Czech citizens towards the Army of the Czech Republic. It is a continual, systematic monitoring of long-run attitudes, perspectives, and preferences of Czech population, their stability or variability, preferences and priorities. It was measured by the sample survey (quota sampling). A total of 1,050 adult respondents (with a representative sample of 1,005 respondents) were polled by 62 interviewers. The first place among Army tasks took the help of the forces in time of natural disasters and ecology catastrophes (96.4 %); the second came the defence of Czech territory (85,2 %); and the third fight against terrorism (82,7 %). As less important is regarded the deployment of the Czech army abroad (55,4 %). All gathered data are presented on several graphs and schemes.