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The author of this article considers the prospective changes in the development, character, missions and tasks of the Army of the Czech Republic, Those changes are deduced from the changing security environment and long-term development trends. To meet new demands, we must continue in building interoperability and compatibility. The battlefield operations will be planned and controlled by the systems of "Network Centric Warfare" and "Reach Back Operations". It will not be necessary for a commander to be in physical contact with operational theatre. Electronical high speed intelligence, surveillance, target acquisition, reconnaissance will enable the high pace of military operations (together with common analyses, integration of collected data, evaluation of enemy's intents and activities). This will enable to build a credible defence, in the frame of collective security system, hand in hand with other NATO allies.

The reform of the Czech armed forces is factually and timely tied with the transformation of NATO forces, both in the field of technology and that of doctrine. The covering principle of this transformation is the so-called EBAO concept, in the frame of which we define three main transformation objectives: forces must have operational superiority, they must be operationally effective, deployable, and sustainable. The effects-based approach to operations focuses on combining military and non-military actions to influence the overall behaviour and capabilities of other actors: national, trans-national, belligerent and benign, in an operational environment in order do create effects leading to the achievement of strategic objectives and a desired end-state. Its application focuses the planning, execution and assessment of operations. The cited EBAO handbook was followed by several documents (e.g. discussion papers), issued at the end of 2007 as a means to inform future doctrine reviews. Many of the concepts and documents should be validated, either through experimentation, or through specifically designed exercises.

Professional, or Professionalized NCO Corps by CSM Dušan Rovenský. This article covers the process of transition from conscript army to entirely professional, allvolunteer force (AVF). It deals with the role and responsibilities of NCOs generally, rank and grade structure, career rules, NCOs' training and education. The author identifies the problems of a rapid professionalization, discusses the possibilities for improvement and finally suggests the possible solutions to those problems. Among others, there is some sort of misunderstanding as far as Other Ranks/Enlisted corps is concerned. The Czech translations of those ranks do not always correspond to their general positions, ranks, responsibilities, command authority, the length of service of individual non-commissioned officers (NCOs), sergeants, or warrant officers (WOs). The author, Command Sergeant Major, Support and Training Forces Command (a graduate of U.S. Army Sergeants Major Academy Fort Bliss) puts forward several proposals to make those translations more precise.

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 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.

From the point of history, at present, there is a turn in the deployment of the Czech army. The turning point lies in philosophy change concerning security and defence of our country, as well as in army build-up by itself. In the past, our armed forces used to be semi-professional army, i.e. the core of forces was formed by professional soldiers (officers, NCOs), supplemented by conscripts. In time of peace, all males were prepared and trained during their compulsory military service, after that they were trained as compulsory reserves. In war they could be immediately deployed in war organization. This deployment was planned well ahead, so was its logistical support. Upon examples the USA and Germany the author explains weak points of present organization, which-according to him-constitute a danger for wartime deployment of the ACR. The problem is in questions of mobilization, as volunteer soldiers represent only 0.6 per cent of respective population.

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.

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 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.

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

Armed Forces by František Kříž. After September 2001, in operations both in Afghanistan and Iraq, great attention is paid to terrorism throughout the war. In fact, new generation of warfare came in existence. War on terrorism is a large-scale low intensity conflict, without classical confrontations between states, without massive bulk of soldiers. For such type of warfare we can't use weapons of mass destruction, or classical types of warfare. At level of US Army brigade there were some changes in structure and scope of forces. Several new formations were established: Heavy Brigade Combat Teams, Infantry Brigade, Infantry Brigade Combat Teams, and Future Combat System Brigade Combat Teams. In operations, brigade S2 section is reinforced by an analysis and integration platoon, MI Company. The idea of augmentations and reorganizations of S2 groups is to elevate potential in the brigade system of Intelligence Battlefield Operating System. Article is based on articles form Military News, Military Intelligence, Global Security, etc.

In April 2006, there was another symposium dealing with military professional terminology. Its main purpose was to evaluate experiences with introducing standardized terminology, their levels. Established in September 2004, the Terminology Committee introduces current NATO terminology into all branches of defence department, by means of Standardization Information System. At present, the Training and Doctrine Directorate in Vyškov studies the chance to develop similar database for operational terminology.

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.

All NATO nations and their armies are looking for effective exploiting social sources for defence and security. It is clear now that effective spending of public expenses asks for changed infrastructures of forces and their activities. It is necessary to form teams of experts who will cooperate with leading defence officials while setting the most suitable variants of further advance.

Economy of production, economies to scale, in civilian sector are quite different than economy pattern in defence sphere, as specifying the allocation of sources for the Army of the Czech Republic is not based on exact calculation of costing, payments as we could not observe the substantial terms of comparable partial and overall expenses. At present, we are not fully able to compare defence outputs, nor effecitivity of spent sources.

Those three E are much in use both in official documents and mass media. Dozens of defence officials use them every day, but actual outputs present that they do not know the key essence of 3E, or they are not aware of how to put them into practice. This article would like to help them to make understand the practical application of basic principles of 3E in practise. The reason of this gap, according to the author, lies in insufficient ties between theoretical and executive spheres of defence sector.

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.

Under the definition, the present management covers leading the people, implementation of tasks, processes, so that the organization could achieve set prospective targets. Its structure in the ACR is pyramidal and it is divided into vertical and horizontal elements, so is economic management. The purpose of this article is to outline orientation in the education scheme of new professional soldiers - economic experts - to make easier to integrate them into everyday life in units and institutions of the ACR.

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.

Thispaperdealswiththeareaof organization values or to say it better, by organisation culture, including its importance for overall efficiency and effectivity. It is a set of values, norms, beliefs, attitudes, assumptions. The authoresses explain those terms, cite their definitions. They underline the fact that highly motivated servicemen are the real assets for our forces. We have to do our best to recruit them, to set up such quality of military life, so that they would like to serve for longer periods.

What is Necessary to Consider in the Process of Organization Structures Construction, Military Forces Equipment and Training in ACR, after the Ending of "Conception" by Ing. Antonín Krásný, CSc. The very welcomed "Concept of Development of the Professional Army of the Czech Republic and the Mobilization of Armed Forces of the Czech Republic" had to be revised because of the lack financial means. This fact influenced a lot of live of our army. Additional career officers were to leave his services; military material, vehicles were further reduced. At present, we have to balance our military strength with security demands reflecting running changes in world's security surrounding. The main aim of the article is to describe development of security environment in the Central Europe. It considers decision mechanisms reform in NATO and transformations of its military forces structures. It highlights an impact of demographic, technological, institutional changes and changes in value system of defence assurance of the CR. We must still bear in mind that for us, NATO alliance, supplemented by the EU structures, is the main tool of our security.

90s introduced the new beginning of international and economical relations. The former USSR used to be overmilitarized state that is now transforming into a democratic republic. After 2000, the RF adopted many arrangements to stabilize the fall of Russian defence industry. The poor results of Russian economy motivated the federal government towards forming five defence agencies (in 1999): Russian Aeronautic and Space Agency (aeronautics and rocket industry), Russian Agency for Command and Control Systems (avionics, electronic industry), Russian Agency for Conventional Weaponry (arms and armament industry), Russian Agency for Ordnance and Munitions, Russian Agency for Shipbuilding. Nevertheless, the ageing of redundant and unnecessary military industries demands horizontal integration that might facilitate cooperation among individual enterprises. This process could help to unify military products and concentrate on modern weaponry, to improve applied technologies, corresponding to demands of 21st century forces.

This article presents not only an non-conventional approach towards psychology of military groups, but also offers the deep insight into British way of military thinking. This article is concerned with cohesion in its broadest sense. The term cohesion is usually used to describe one of the many contributions to morale. British military doctrine says that manoeuvres approach is an approach to operation in which shattering the enemy's overall cohesion and will to fight is paramount. The cohesion in this context is being used to describe the complex interaction of the physical, moral and conceptual components of fighting. A thorough understanding of the cohesion between people would enhance their fighting power. The good leadership is the means by which an understanding of what enables cohesion can be used to bring it about. Source: Human Cohesion; Shock and Surprise on the Battlefield (D. Rowland, D. Roney, J. Storr), British Army Review No 137, 2005.

In the near future, all joint deployments (activities, operations in which elements of two or more "branches of arms" participate) will be characterized as combined deployments (i.e. with forces or agencies of two or more allies). In view of those facts, Commanders (Army) Academy in Hamburg introduced a new concept of military schooling of GSOs, with regard to combined and multinational deployment and employment. Schooling and training are not mere matters of skill and proficiency. It is also the question of taking over responsibility, "action competence". GSOs must be able to react quickly, be capable to operate even in multinational agencies. This type of instruction underlines two main levels: firstly, the lessons must offer overall view not only on armed forces, but also on security, political, social development of forces, tied with their further advance. GSOs have to see problems and tasks in proper context, to "see the whole by eyes of its individual parts". This will give them a surprising sense of coherence. At the top of this schooling lies combined joint Euro-exercise, at operational level, being prepared in cooperation with military academies from allied European nations.

Summary of Security Com174 munity Views - Part One. Despite the fact that most of the predictions made in the early 20th century did not realized, there are still plenty of arguments for drawing security prognoses as the only method assessing synthetic alternatives of future progress. The future is not unequivocally determined, as the all comprising development is strongly influenced by subjective motives. We must have scenarios upon which we can act, operate, namely in the field of security. The government ought to set clearly our security agenda, where and why we are going to make possible military engagement. All further actions are developing from those prognoses, i.e. buying tanks, helicopters, parachutes, armoured vehicles, etc. The first part of this security study covers several predictions containing even some controversial visions. They are based upon the opinion survey done among members of Czech military community. The field of investigation comprises EU, US, North Korea, Iran, Iraq, Africa, Asia, even hypothetic Russia-China conflict, terrorism, weapons of mass destruction, and the like.

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.