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During the first half of 2010, many Internet sites in the Czech Republic and abroad published a number of alarming articles about the platform, called the European Gendarmerie Force (EUROGENDFOR, EGF). Their authors refer to this unit as the basis for a new "Holy Alliance", when the gendarmerie from one member state will be going to suppress unrests in another member state - if the local task forces refuse to do so. This paper is trying to correct such speculations and summarizes available information about the respective unit.

This article deals with new methods able to establish the change of initial projectile velocity, caused by barrel attrition within the artillery of the Army of the Czech Republic. After the evaluation of current situation with the use of the device for measuring the loading depth, this article recommends to implement the muzzle velocity sensor or to establish the change of initial projectile velocity, caused by barrel attrition, taking into account and using the clarifying correction.

The period of the beginning of the 21st century is typical for the situation characterized by minimization of a global conflict and by decreasing risks of a direct aggression among neighbouring countries. Nonetheless, the occurrence and permanent existence of mass destruction weapons and industrial accidents caused by human beings, natural disasters produced by leakages of toxic industrial materials, are considered as a global problem that determinates not only the activities of national armies, but also activities of civil population. The danger of WMD deployment is especially high at time of danger, when forces are to be used or misused, and terrorist activities might multiply in some world's regions, even in technologically underdeveloped countries.

In 2007 and 2010, this Czech Military Review Vojenské rozhledy published several articles, discussing analytical thinking and analytical methodologies in the field of military intelligence. The authors among others mentioned the methodology ACH, Analysis of Competing Hypotheses. The methodology is not suitable only for intelligence, but it can be used further for solving a variety of military decision-making problems. The article in its first part describes ACH philosophy, including some academic considerations both by supporters and critics to this methodology. The second part demonstrates an example of its implementation and usage during support other problems tied with decision-making in defence planning process. The method is simple to explain, but difficult to introduce to real practice. The article explains both the theory and modifications of ACH and underlines some pitfalls connected with putting methodology into practice.

The role of civil-military cooperation (CIMIC) is increasing in the post-modern wars (operations). CIMIC is a significant element at the coordination of military and civilian participant activities over current military operations. New tasks for actors are as result from new NATO concept and outline new tasks dimension. The armed forces as well as the Army of the Czech Republic (ACR), have to solve many problems associated with this new dimension. The article outlines a possible set of activities associated with the new approach to CIMIC in crisis management in the context of the Alliance operation.

The basic orientation in the field of military art demands at least elementary knowledge of military history and understanding to military strategy influence on the art of war. The questions tied to understanding military strategy and its influence on the preparation and conducting military operations are part of study programmes of all life education at the Defence University. The purpose of this article, dedicated to military strategy problems, is deeper understanding to its basic connections, understanding a direction the strategy took in a designated period and its development. I ought to explain in short its role and attitude towards the nature of military operations.

Infomantion era could be characterized as a period of steem qualitative and quantitative information raise, aroused namely by sharp development of information and comunication technologies (ICT) . Military deception thus acquires new dimensions, wider chances to be employed in armed forces operations. This article concludes a free series of essays dealing with military deceiving. It is thinking over questions resulting from deception-information age relations, the beginnig of which could be situated into the 80s last century.

In this article the author thinks over one of many variants the mortar units could be deployed into battalion combat task forces to support developing operations. It is a process of gradual compatibility with the units of North Atlantic Alliance and modernizing mortar weapons system with regard to prospective personnel reductions. It is important for joint commanders to be familiar with this kind of combat support, so that they could use it effectively in land operations.

The author summarizes present-day knowledge of this problem. Worms and viruses have transformed to serious security challenges and perfect instruments of cyber espionage. They have become a tool in information warfare. Cyberattacks transformed to risks calling only for technical responses. The growing awareness of the seriousness of the cyber-threat is enhanced by incidents, e.g. the malware "Stuxnet" attacking the Iranian nuclear programme. Actually, cyber space is regarded as a fifth dimension of military deployment, apart for land, air, water, and cosmos. Some nations are already investing massively in cyber capabilities that can be used for military purposes. Most Western nations have considerably stepped up their defences in recent years and are forming special units for cyber warfare.

People must be prepared for unexpected anddangerous situations that must be dealt with immediately. The prerequisite of people training for the emergency situations is their overall preparation. The concept ought to be extending over a relatively long time, well elaborated and coherent. The prerequisite of such preparation is the existence of appropriate laws supporting a lifelong, "biodromaly" conceived educational concept. The readers have a chance to familiarise themselves with results from sociological inquiry, being done at the end of 2010, and with several acts tied with civil emergency preparation.

The purpose of this article is to deal with Course of Actions development (COA). Attention is paid to ensure a common understanding of COA process. The article broadens the vision and offers deep insights for its readers. Moreover, the war game was described as a method of refining or modifying the COA. It has also been emphasized the commander and staff consider each COA advantages and disadvantages. The Czech Army personnel training and preparation should steadily and deliberately bring improvements into the field of operational planning capability within forces´ command levels. In order to improve operational planning knowledge, it is recommended to study AJP-5 Operational Planning Doctrine and ACO Comprehensive Operations Planning Directive.

Unlike the real state of affairs, the scenarios for Europe 2010 did not presuppose the rise of financial and economy crises. Political scientists did not perceive the series of terrorist attacks, namely in Great Britain, Spain and Russia. Security questions, home security and defence, came to the foreground more then was originally expected. There are hubs of future power blocks of divided Europe. It is impossible to incorporate all the results and consequences of our presuppositions. Since we want to look into individual, particularly interesting developments, the author recommends to create several teams for individual scenarios, instead of drawing several scenarios by one scholarly team.

The purpose of this article is to inform on elements of military deception in NATO armies and overarching principles that make military deception successful. Deception Planning is an iterative process that should be considered as an inextricable part of the operational planning. The knowledge in the field of military deception in the Czech military is low; no operational deception plan has been prepared for foreign operations or any military exercise. Deception is widely appreciated as a powerful instrument of military operations, yet it is surprisingly neglected by both the Czech Army and Military Educational System. The author tries to encourage officers and members of higher staffs to study this subject.

This paper deals with problem of education in a military college on the background of military-economic reality. It shows the requirements of the Bologna Declaration in the relation to economic education. Training of military officers has four levels: qualifying (in relation to the performance of different professional roles), developing (in relation to the developing leader personality), motivational (in relation to recruitment) and accepting (in relation between public and army). The economics is of great importance here. It should be beneficial for responsible managers, for their decision-making that can lead to optimization of the results based on economic behaviour, linked to motivational factors.

Armed forces, civilian employees, are extremely exposed to unwanted effects of socially undesirable behaviour, as they live and meet their assignments under difficult conditions, e.g. in mission abroad, separated from their relatives, spouses, wives. The best deterrence against socially undesirable behaviour is its prevention. Legally this problem is defined in the Defence Minister Order No 53/2010, The Prevention of Socially Undesirable Behaviour. According to the author M. Hrbata, Deputy Defence Minister for Personnel, we must deal with this problem in a multidisciplinary manner, in the frame of effective organizational structure, run by competent commanders, chiefs, directors, with natural authority.

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).

This year we marked the 10th anniversary of our full membership in NATO. We've verified that the nation can become a "full fledged member" in eight or ten years at earliest. Signing the treaty, you became "only" a freshman. You must learn everything, from "consensus building" to forming informal coalition. The author of this article, Deputy of the Czech Permanent Representative to NATO, summarizes the history of fulfilling the membership's prerequisites and following difficult process of implementation of fundamentals and requirements, e.g. the so-called NATO legal acquis (Status of Forces Agreement), Planning and Review Process, setting Force Goals, fixing Identification Friend or Foe on Mi-21 aircraft assigned for Air Policing, problems with developing home infrastructure for Host Nation Support. We joined common security planning, took part in NATO Security Investment Programme and Conference of National Armaments Directors. But today's organization is quite different that used to be, the role and missions have changed. We must be prepared to meet them too.

The basic question of Army transformation was the fact that it was not constituted upon the statehood principle that gives precedence to politicking individual parties. The ultimate goal of this transformation was to build forces loyal to democratic republic, but during the last ten years the top personnel at the Ministry of Defence changed several times, leaving the Army with restricted means, without precise laid down tasks and goals. Uncontrolled interventions into forces structure, reducing numbers of military personnel, lead to balance on the verge of collapse. The basic goal to develop Czech national security and defence policies did not fell short. Army was transforming itself, initially under the management of former generals and later under civilian control, especially after 1991. The division of the armed forces after the split-up of the state at the turn of 1992 went very smoothly, with good discipline. The transformation has been influenced above all by the newly adopted legislation, accession to NATO and to the European Union, participation in missions abroad and professionalization of the Czech armed forces. The whole process has been facilitated by the acceptance and implementation of a broader concept of security.

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.

Some of the published critiques dealing with midterm planning are not true, as they were created without detailed knowledge of practice and methods how our midterm plan was created. Nevertheless, there are some real faults in midterm planning. According to the author, they are divided into two groups: external-they depend on quality of assignment; and internal-they are connected to the application of theory. Main external fault is the absence of long-term plan. In fact, it was introduced by the Order of Defence Minister, but it has not been worked up thoroughly. We lack adjusting main goals, tasks and priorities for MoD. Next problem are unstable and lacking financial sources. Internal mistakes are as follows: absence of mechanism for balanced changes between cycles of planning; implementation of life cycle cost and level of education of staff preparing data for planning.

At present, we are going through army transformation, represented among others by lowering military expenditures. One of many questions accompanying this process is a purposeful and functional spending money for military purchases. The authoress, the former teacher at Defence University Brno, explains her method of multicriteria decisionmaking during shaping the algorithmic program eliminating non-optimal behaviour, suitable for all, military and state, officials, who are in contact with external providers (suppliers). Introduced method is transparent one and could be used namely for small public orders, explicitly during concluding contracts without legally fixed terms. The proposed method is demonstrated upon a concrete example of realized contract.

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

As the military's current fight against terrorists and insurgents does not follow the templates of the past, it requires innovative, adaptive thinking. This article summarises the main ideas of the essay "We the People are not the Center of Gravity in an Insurgency" by Maj. Mark P. Krieger, published in Military Review No. 4, 2007. A COG could be characterized as a source of power from which a military force derives its freedom of action, physical strength, will to act. The definition is important namely when military planners try to identify enemy COGs. There is a single COG at the operational level; the tactical level of war has decisive points. COGs organize and direct critical capabilities, physical or psychological. An insurgency's case is its strategic COG, its organization is operational COG, and the people are a decisive point at the tactical level. The population is important in an insurgency, because the people are a tangible to target, but it is not a COG. Attacking an insurgency?s organization will weaken the strategic COG that becomes vulnerable to attack and destruction.

ACR Logistics: the 2nd Phase of Reform by Prof. Ing. Petr Hajna, CSc. In its opening part, the article enumerates a short summary of tasks that were met in 2007, in the period of the first phase of ACR reform. At the same time the author marks out the tasks for its second phase in 2008. Logistics involves obtaining, maintaining, and transporting military personnel, supplies, and equipment. Now, we lay emphasis on the preparation of a new logistics concept in frame of outsourcing system (concentrated on optimalization of the employment of civilian companies for appointed goods and services); development and reconstruction of Maintaining Material Base Štěpánov (depends on allocated financial sources); purchases of T-810 vehicles; unifying control activities in the field of material economy and the founding of Office for Economy Management, subordinated to Logistics Department of Defence Ministry.

The author compares two scholarly books: World's Tension Epicentres by M. Šlachta (published in 2007) and Security Policy of the Czech Republic by the team of authors headed Jaroslav Janda. The latter study of 1996 uses different terminology: instead of today's favourite teams threat or security threats, they are civilizational risks, economical risks, military risks, environmental risks and so on. The special attention is paid to undemocratic, autocratic states, violating humane rights. Those who owned nuclear weapons are regarded as especially dangerous to peace. Those risks have multiplications effects, they could be solved only by collective effort of all interested states. The recent history confirms predictions made by the team of Jaroslav Janda. The analysis by Mojmír Šlachta contributes to deeper understanding present state of affairs, among others it covers rising Islamic word.

This book written by Alain C. Enthoven, and K. Wayne Smith, was published some forty years ago, but its leading ideas do not grow old. It is a work of enduring value and listing relevance, this book is both a classic account of the application of powerful ideas to the problem of managing the U.S. Ministry of Defence (DoD) and a cautionary history of the controversies inspired by that successful effort ...206 Defence secretary Robert S. Namara's device was a new system for allocation defence resources, the Planning, Programming, and Budgeting System (PPBS). Most of those decisions are taken as bedrock defence policy today, and the methods have become embedded ad the DoD's approach to defining and resolving issues. According to the author of this article, this book ought to be the inspiration even for our Ministry of Defence in its effort to save restricted means and at the same time to increase Czech military capabilities.

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.