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Anti-ballistic missiles are missiles designed to counter enemy's ballistic missiles. First, the author compares strategic patterns reflecting various eras of the former bipolar world. Their mutual balance of that time could be described as Mutual Assured Destruction (MAD). As long as MAD was a fact of life, the ABM Treaty fulfilled its important function as a cornerstone of strategic stability. Keeping nuclear arsenals at a level which is not even justifiable is selfcontradictory, as the military strategy and targeting policy is based on the capability of the other side, not on its intentions. Today's Russian policy is shaped by the status-driven desire to deal with the United States from a position of power-related symmetry and strategic parity, by negating the unique position of the United States. The American ballistic missile defence policy used to be also a central element of their containment strategy towards China. However, at present, Ballistic Missile Defence (BDM) sets as a top-priory the defence against the so-called rough states, rather than against Moscow or Beijing.

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.

This piece of writing is a polemic with the article by Maj. Pernica "System of Planning, Programming, Budgeting (and Flogging a Dead Horse)? in Vojenské rozhledy 4/2005. Allegedly, the criticized article quoted some misleading statements, based on financial records, inappropriate for this purpose. Ing. Dušek does not agree with its general idea, introduced out of contexts. The Planning, Programming and Budgeting System was introduced by leading economy experts (e.g. university professor Mr. Ochrana, School of Economy, Prague). Some deficiencies and shortages are inevitable, but as a whole, the PPB system works. Statistics is a dynamic science and statistical data are to be judged only in connection with statistical methods used in years in concern. For example, in answering the Defence Planning Questionnaire, we were asked by NATO authorities to transfer entries for leasing Grippen aircrafts from modernization and development items to the operational item. Consequently, the percentage of investment purchases decreased. The same goes for the percentages of National Gross Domestic Product spent for military budget, and so on. Moreover, MoD financial department put several useful proposals how to make financial flows more clear, but the were refused by the government.

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.

Czech MoD has to be economical with resources provided from the state budget. The article deals with the distribution and structure of state budget in relation to MoD itemized summary of expected income and expenditures. The authoress discusses several patterns used in this field, e.g. costminimization analysis, or assessing the total amount of money allocated for a specific purpose during a specified period. She also points to several unintended mistakes done by MoD officials.

The conscription is a system of compulsory enrolment of men and women into the armed forces. Conscripts may be called to serve in time of peace in order to train for war; they may be called into uniform in time of emergency. Conscripts are distinguished from volunteers and professionals, as well as from mercenaries, who offer their service to any government solely for pay. Recent general discussion regarding reducing duties to perform military service in the Czech Republic between 2000 and 2005 has indicated that the sense of citizens' responsibility for the defence their country is limited, in public eyes, to the conscription only. In reality, the sphere of citizens' defence liabilities is much broader. The comprehensiveness of this issue comes to light particularly when we compare the practice in this area in different NATO nations. In this particular case, the article indicates one of possible solutions to these efforts, i.e. a systemizing approach.

The world's leading climate scientists poses fundamental questions of human security, survival and the stability of nation states. While state weakness and destabilizing internal conflicts are a more likely outcome than interstate war, climate change will be a stress multiplier for all nations and societies, especially those already at risk from ethnic and religious conflicts, economic weakness and environmental degradation. Strategic planners ought to include worst-case climate-change scenarios in their contingency planning, as climate change is set to rank with terrorism, pandemic diseases and major war as one of the principle challenges to security in the twenty-first century. Source: A. Dupont, Survival, Issue 3, 2008, adapted.

The recent public poll "Transatlantic Trends" indicates descending popularity of NATO among new member nations. The author (among others, the former deputy to the Slovakian National Assembly and the Council of Europe) calls upon discussion on this topic. He reminds that the primary purpose of the so-called Visegrad Group (V4-the Czech Republic, Hungary, Poland, Slovakia) was to join the North Atlantic Treaty Organization. He offers his views on such a diverse and stimulating array of Euro-Atlantic defence and security related issues, related to the building of new European security architecture. We must bear in mind that no one can expect any single nation, even including the only remaining world superpower, to address all the diverse and transnational risks of the 21st century alone. Therefore, the EU/ V4 need to keep ties with NATO as NATO links US global power to the regional capabilities of the European allies.

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.

Security situation has been changing all over the world, so has in regional territories. It is necessary for us to create systematically new safety culture with regards to contemporary knowledge and experiences. The Czech Republic contribution to the safety of democratic states must meet their expectations; prospective security studies will have to bring new knowledge and technology which, first of all, will increase the level of general capabilities of the Czech Republic and at the same time to take into consideration the needs of national economy and Czech environment. Capital investments into security research are necessary as a basic input for the safety preparedness level of the CR. For these purposes it is desirable to establish security research that will be able to produce ideas and technologies which will sustain and renew the Czech Republic safety in changing conditions, among others taking note of a Seventh Framework Programme of EU for research,

In February 2008 the Security Forum took place in Slovakian city Banská Bystrica. The collection of 32 presented papers was issued by Matěj Bél University. This review summarizes main ideas of those papers, in a form of cross-section study. The reviewer finds most inspirative Maersheimer?s neorealistic theory of stability, classifying bipolarity above multipolarity, which is reflected in consequent evaluation of security threats. New security threats ask for the transformation of NATO alliance, in the background of political Islam or the recent Russian-Georgian conflict. The contents analysis of presented papers points to main hidden problem lying behind all security questions: whether the U.S. would be able to continue in its role as a world leader, explicitly owing to American economy difficulties, e.g. today?s financial and mortgage crisis.

The article deals with the teaching of management at the University of Defence. Its authors are long-standing university teachers, possessing also experiences from command and staff appointments. In recent years, the emphasis in military schools has shifted more to subjects indirectly related to civilian courses of study, e.g. the theory of management. At the Defence University Brno it covers a wide range of other subjects: economy, informatics, operational investigation, etc.; other subjects are in fact only "supporting": applied mathematics, sociology, psychology, humane resource control and law. Military management, theory of military operations, staff service, and that belong to the group of applied fundamentals. At present, "military management" at the Defence University has only a limited scope of teaching units. It is read both at bachelor and master levels of studies, inevitably many themes are duplicated. So, among others, the authors recommend to shift the core of military management teaching to higher levels of studies, at master levels.

It is said that at present, all means and knowledge necessary for any terrorist attacks are aviable on Internet network. Islamists regard Internet as a university of a special sort, without territorial boundaries, suitable for schooling and preparation of "sacred war". Internet users are decentralized, which is suitable for guerrilla fighters. By studying Qur?an (Koran), people are opened to indoctrination with global jihad. The Qur'an states that those who die in this type of jihad automatically become martyrs of the faith and are awarded a special place in heaven. Islamic law alleges that all nations 174 must surrender to Islamic rule. Indoctrinated terrorists could be and are united in their beliefs via electronic Internet pages, anywhere in the world, into one global cyber space. Electronic jihadists use notebooks and small electronic cameras to view and study suicide bomb attacks. The fight against such threat is endless, marked only by partial victories. Original article by Rolf Tophoven, Österreichische Militärische Zeitschrift, No 2, 2008

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.

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.

How to master foreign language? There are many methods the teacher can use. The authoress enumerates at least the most important ones: grammatical-translation method and communicative language teaching. Both methods are subdivided into smaller groups, emphasizing different aspects of teaching. The second method puts the stress on communication in practical life. The teacher is only a mediator, learners (students) take over responsibility for mastering foreign language. The language is used prevalently in tangible social context. This method could be called "natural approach". The language acquisition is hard and demands extreme efforts. It is 206 never ending process, assuming perpetual repetition of gained knowledge. At the end the authoress (language teacher at Komorní Hrádek Institute) describes her own experiences with learning foreign language.

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.

The necessary predisposition of successful meeting assigned tasks of every military contingent sent abroad lies in a high cooperation of its elements, hidden performance of all mission members. The purpose of this article is to introduce nearly invisible activities of geographic and hydro meteorological specialists of the ACR, who prepared and printed geographical maps of Logar province. It is the very first set of maps created by the method of rapid symbolization of GIS data (Geographic Information System), based upon standard Topographic Map TLM50. Vocational preparedness of military geographers is high. Technological means, advanced technology they use in Logar, are an indispensable prerequisite for successful fulfilment of their mission with honours. In fact, the Czech contingent consists of nearly 200 members, formed by soldiers of 102nd reconnaissance battalion Prostějov, 7th mech brigade Hranice, 13th arty brigade Jince, 15th rescue engineers brigade Bechyně, 103rd Centre CIMIC/PSYOPS Lipník, 22nd Air Base Náměšť and other members of Czech armed forces.

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.

Developing Czech national defence system is based on long-term predictions of potential security threatsandplanningofresourcesavailablefordefence, including defence spending plans. This paper analyses the issue of current value of defence expenditures. It attempts to give an answer to the question whether defence requires a specific price index or if common civilian indicators like GDP deflator or consumer price index can be used in defence.