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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.

Contemporary International Humanitarian Law (IHL) is the law of armed conflict or law of war and their effects. The goal of IHL is to limit the effects of warfare on people and property and to protect particularly vulnerable persons. The IHL does not exclude war activities as it acknowledges the principle of the so-called war necessity. Humanitarian law is the branch of public international law that comprises the rules, which, in times of armed conflict, seek to protect persons who are not or are no longer taking part in the hostilities, restrict the methods and means of warfare employed, and resolve matters of humanitarian concern resulting from war. This article is intended to help to soldiers to understand better IHL rules and principles.

The article deals with the disintegration and erosion of originally cohesive Chechen resistance movement during the First Chechen War and following inter-war period. According to the author, the main reasons of this process are criminality and religious fundamental radicalisation. They together produced inner confl icts between fi eld commanders; some of them attacked Russian security forces in neighbouring regions (Dagestan, Ingushetia), even after war had ended. Disintegration processes were encouraged by social deprivation after the first war, by strategical position of Chechnya in relation to smuggling drugs and weapons, stealing rude oil, and fi nally activities of foreign Islamic solidarity fi ghters. All those factors signifi cantly contributed to the outbreak of the Second Chechnya War.

In spite of the fact that it is a new concept, it presents one of key methods of international engagement in crisis areas the EU prefers. Its main components are crises prevention and securing stabilization. Security tasks are composite problems solving one of main state functions: to guard external and internal security together with principles of civil control. This essay among others aims to explain practicability of the EU's concept of preventive engagement as a tool of implementation of the European Security Strategy, further it describes European concept for crisis management missions in the field of civilian administration supporting security and justice. At the end there are some recommendations for the Czech Republic how to form capacities for EU missions and for the transformation of Czech security sectors.

The gravity of this article is laid down on the present-day state of affairs. China bought Spanish, Portuguese, and Greek obligations, i.e. China lent a hand to those countries (so did the European Union). In this way, China increased its influence in Europe. Stabilized Europe is necessary for Chinese export, it was not mere charity. Defence expenditures of People's China has reached 100 billions USED a year. Supposing the Chinese are intended to reach world's domination, they should stick to this kind of policy and they should not try to acquire the dominance by armed force. China behaves like an asymmetric power, knowing well that it can't surpass the U.S. by arms. China does not want to repent Russian mistake to be "over-armed" by America in futile arms race. Still, there is plenty of free space to compete with the U.S., e.g. cosmic or space competition, computer and Internet technologies.

He graduated from Political and Social University and the Philosophical Faculty, Charles University Prague. From 1950 till 1970 he served in the army, he became a member of editorial staff of military magazine A-revue. After the invasion of Warsaw Pact to the former Czechoslovakia, he was separated from the Army. First, he worked as a storeman, later as an instructor in the Central House of Pioneers and Youth. After 1990 he was legally rehabilitated, promoted to the rank of retired colonel and became an advisor to Deputy Defence Minister for Social and Humanitarian Affairs. At this time he laid down foundation of Military Chaplaincy in the Army of the Czech Republic. After leaving defence department, he became a pedagogue at the Catholic Theological Faculty and cooperated with the Faculty of Social Sciences, Charles University.

The article deals with the Declaration on Alliance Security issued in Strasbourg on 4 April 2009. The author enumerates its main items: reform of NATO structures, improving ability to meet the security challenges, strengthening cooperation with other international actors. Today we are facing global threats, such as terrorism, the proliferation of weapons of mass destruction; our security is increasingly tied to that of other regions. Deterrence, based on an appropriate mix of nuclear and conventional capabilities, remains a core element of Alliance overall strategy. NATO will continue to play its part in reinforcing arms control and promoting nuclear and conventional disarmament in accordance with the Nuclear Non-Proliferation Treaty, as well as non-proliferation efforts. The author is a strong supporter of Obama's idea of world without nuclear weapons; he hopes that this notion will be also reflected in preparing NATO strategic concept. They are also further points to be stressed, e.g., a cooperative partnership between NATO and Russia.

The new book by historian František Hanzlík "Without Mercy and Compassion" deals with a prominent actor of the Czechoslovak People's Army and the Communist Party. His personality unites anti-Nazi fight in Soviet Russia, communist coup d'état in February 1948, monstrous political trials. He reached the height of career when he became Deputy Defence Minister and aspired to the position of Defence Minister. But in 1950, when Czech president's son-in-law Alexej Čepička held this office, his rapid decline began. In a sense, it was the start of his end.

Communications in which information of any kind, especially orders and decisions, are conveyed from one command, person, or place to another, are basic feature of all civilian organizations, namely as far as managerial work is concerned. In military, they are used within the armed forces, usually by means of electronic equipment, including communications security equipment, organic to the tactical forces. They are implemented in integrated surrounding NEC (Network Enabled Capability) by means of widening and updating field communication system of the AČR. NEC together with other key operational capacities will enable to change information power into higher operational effectivity and strength of Czech armed forces.

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.

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

The fundamental purpose of the nuclear forces that remain is political: to preserve peace and prevent coercion. The Alliance has taken far-reaching steps to adapt its overall policy and defence posture to the new security environment. NATO?s nuclear strategy and force posture were among the first areas to be reviewed. The Alliance?s 1999 Strategic Concept set forth the essential principles for the role and characteristics of NATO?s Nuclear Forces. This article provides an account of the most significant changes to NATO?s nuclear policy. As a first major step of relaxation, the readiness posture of dual-capable aircraft was greatly reduced, in 2002, the readiness requirements for these aircraft were further reduced and are now being measured in months. The author also writes about problems discussed at informal meeting of NATO defence ministers at Taormina, Italy, 2006.

Some time ago, this review published an article by Mgr. Antonín Konrád in which he asked the readers to discuss the problems tied with military PT. Training is not mere physical exercises, weight training and the like. Physical resistance, endurance is necessary precondition for effective developing physical performance and locomotive powers. Soldier's physical qualification must be taken on the whole, as individually connected dispositions, covering all layers of meaning of soldier's life. The author proposes to strictly differentiate among service obligatory PT, selective PT, and off-service PT. administrative and draft commands came into existence. The core changes took place in 1949 when regional military commands were established, further changes followed: in 1954 regional military commands were remodelled into regional military directorates. Their subordination was also altered. As of January 1, 1992, the regional military directorates were renamed higher administrative commands. Updated Act No. 218/1999 (Military Law) established 35 regional directorates and the Main Draft Centre Tabor (dealing with recruiting, mobilization and manning). Under the Act 585/2004, a total of 14 Regional Military Command were established, with the aim to manage crisis situations, organize mobilization, manning the forces, taking care of military veterans, retired servicemen, including the support of regional military clubs. The latest document defining the scope of authority and organizational structure of regional military commands was published in November 3,2006, taking effect as of January 1, 2007.

The article deals with the question of unmanned aircraft generally, it doesn't discuss their individual types. Unmanned aircraft (UAVs) are designed to fly without a pilot (that is by remote control), their combat engagements are less risky and potentially less costly. Army officials say that UAVs will serve better, as they will carry more weapons and sturdier avionics, use the same fuel as other service aircraft, and could be operated by soldiers in theatre. Avionics and weapons might be controlled even by a conventional link with ground control stations. One "land pilot" can control several UAVs simultaneously. The running programmes will produce mature technologies and stable designs, making use of critical technologies, control abilities. The other critical technologies are: an engine that uses heavy fuel and an automatic take-off and landing system. As a part of coalition forces, the UAVs had proved their usefulness and serviceability in the Middle East.

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.

In the last few years, the Czech Republic has been undergoing deep social changes in which the Army of the CR plays an important role. The soldiers risk their health and even lives, therefore they should take advantage of all benefits offered by state social security. Their professional career, promotions and advances must be taken in account when they are leaving the military service. On the other side, we must also reflect economic capacities of the Czech Republic. The authors enumerate all conditions to be fulfilled, so that soldiers were entitled for veteran benefits, together with the history of various benefits, the ways they used to be handled in the past. Legal adaptations are not systematic solutions. As we have no special law on public service, from which veteran benefits ought to be deduced, we have no general base for proper legal amendments, now being discussed.

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 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.

As the world grows ever more urbanized, the Air Force prepares airmen to fight in cities. They are complex domains where military operations are congested by terrain and by the danger of collateral damage and the risk to non-combatants. The Air Force supports the joint force by providing valuable airspace control, command and control, communications and psychological operations support, close-air support, terminal attack control, intelligence, surveillance and reconnaissance, and combat search and rescue. But Air Force capabilities in the urban are not just the supporting force for urban operations, it has ability to provide strategic attack against critical urban area. Based upon an article by Lt.Col. Brian M. Newberry in Armed Forces Journal, September 2006.

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 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.

The main theme is discussion over the significance of mathematical and economic methods used in everyday military economy and decision making. Their fundamentals are very difficult, therefore above mentioned methods are left by army officers without any notice. The authoress tries to explain those mathematical methods to military experts; she explains how to use them in practice. She offers elaborated algorithmic rules for solving the socalled type assignments, making use of mathematicaleconomy methods.

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).

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.

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.

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

Roughly since the 80's of the last century, in worldwide scope, new accelerated processes and heavy globalization tendencies have been manifested. Such phenomena forced classical economists and financial managers to change their thinking. Conventional methods of management have been replaced by new, modern approaches towards the issue. One of most modern methods of the political economy of defence spending around the world is the famous outsourcing and its variants fitted for the army.

Language instruction is an integral part of the training of military professionals and various experts of the Czech Ministry of Defence. An important contributor to this is the Defence Language Institute (DLI) in Vyškov. This article describes the principles of work being applied, at the present time, in the activities of the fundamental components of the DLI, the language instruction section and the methodics and testing section and the scope of this activity. It presents the volume and the results of language training in the ACR from 2003 to 2006, as well as new commitments that the DLI in Vyškov has for 2007. It acknowledges the significant growth in the number of the students in the language courses, and the specialization of the various courses according to the needs and tasking of the ACR.

UAV specialists predict that within ten years, half the aircraft flying will be unmanned. They also foresee conflicts where a few soldiers will dominate stateside battlefields. The UAV Center of Excellence is going to draw the unmanned part of the Air Force, to study the best ways to use UAVs. The Air Warfare Centre at Nellis, Nevada, develops tactics for the use of aircraft and directs combat training. The UAV center would take on a whole range of issues from airspace control to various kinds of systems. Unmanned aircraft are to expect to play a key role in delivering directed-energy weapons to battlefields. Stealth will become a standard in UAV fleets just as it is in manned combat aircraft today. A number of additional improvements are expected to increase the capability of Predator squadrons. UAVs may have to specialize in strike or intelligence, surveillance and reconnaissance. Source: articles by David A. Fulghum, Aviation Week and Space Technology No 12, 2005.