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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

At present, we pay great attention to alternative methods of teaching and learning foreign languages. Actually, it is difficult for language instructor to choose from among them. This article is a sort of hint to help teachers to pick up the most suitable one. Reciprocal teaching has its prominent position, namely in the field of reading with understanding. There four basic strategies: prediction, questioning, clarification, summarizing. During socio-cognitive conflict, in discussion, the language knowledge of learners (students) is pushed up and higher, learners are mutually influenced in social interaction. This learning process is sometimes recorded, monitored. The role of a teacher is multifaceted, indispensable and very demanding. 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.

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.

This paper discusses the methods of integrated risk management during evaluating the risk rates of military activities. Risk management is an important tool for effective implementation of secure surroundings. And vice versa, the level of security determines requirements concerning the transformation of armed forces, because this security level plays one of key roles in its implementation. The authors depict individual phases of integrated risk management that ought to be applied not only at the level of military units and groupings, but also during the whole process of security evaluation of acquisitions for missions or regions. The acceptation of subsidiarity principle means that this sort of risk management is a starting base for safeguarding global security. At the end the authors enumerate fundamental principles to be fulfilled first.

The basic change in world's security situation after the September 11, 2001, Attacks is accompanied by raising numbers of security studies, dealing namely with the subject of terrorism. The monograph written by three authors of Defence University Brno defines categories of terrorism, its historical development, psychology, methods of attacks, their forms, consequences. The special part is consecrated to the fight against individual types of terrorism. We must value highly the general summary of literature dealing with theme of terrorism, including electronic sources. Last but not least, we must also appreciate the chronological list of the worst terrorist attacks, starting with assassinated Francis Ferdinand in Sarajevo, Bosnia (1914); short characteristics of representative terrorist groups: Action Directe (France), a Basque separatist group known as the ETA, Irish Republican Army (IRA), Aum Shinrikyo (Supreme Truth) in Japan, Hamas (Islamic Resistance Movement), Hezbollah guerrillas, or al-Qaeda, etc. Selected Aspects of Contemporary Terrorism, MoD CR-AVIS 2008.

The very modern trends in the forces of advanced countries are hiring private civilian companies, private enterprises, in everyday performance of armed forces. As this phenomenon is very frequent, the authors decided to go into its roots, to find a common cause of this fact. In the past, armies were closed societies, self-sufficient, independent from states. Today, gradually, soldiers became more concentrated on key military tasks and supporting functions are transferred to private companies. The German Armed Forces (Bundeswehr) takes over mechanics used in private sector: it integrates economy dimension. Above all, it is transparency of bookkeeping, which ought to give evidence on savings in everyday life of forces. The Bundeswehr uses the so-called Market Testing, as a means of practical cooperation for engaging private capital. All those fact are cited as thoughprovoking.

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.

Intelligence activity is an essential part of psychological operations (PSYOPS). Intelligence data are collected, treated, and assessed by intelligence officers together with analytical specialists in cooperation with intelligence authorities from other services. Two basic documents are made. First, in British Army, it is called Country Area Study; in US forces it is labelled as PSYOP Basic Study. The second type of studies represents the assessment of target audience, called in British Army Basic Psychological Study, in US Special PSYOP Assessment. Gathered information are integrated into special electronic bases, e.g. SOCRATES (Special Operations Command, Research, Analysis and Threat Evaluation Data System), or POADS (Psychological Operations Automated Data System) used by the US Army. The rating of effectiveness of psychological campaigns is extremely difficult and consists of several phases. Even enemy's propaganda is analyzed. This process is of specific structure, categorized as SCAME (Source, Content, Audience, Media, and Effect). For PSYOPS operations is extreme important their precise timing. Legal Aspects of "Consciousness and Religion"

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.

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).

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.

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 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.

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.

China's premier intelligence services are as follows: the Ministry of Public Security (MBS), the Ministry of State Security (MSS), and the Military Intelligence Department (MDI) of the People's Liberation Army/General Staff Department. Last but not least, the central institution of the Chinese intelligence community is the Communist Party of China (CPC) having its own intelligence and security bodies. The operational methods of the China's intelligence services are nothing new to espionage. They run aggressive surveillance and recruitment programs against visiting foreign businessmen, scholars, government officials, and scientists. It is a normal to debrief the returning Chinese delegates to determine whether useful information was acquired by simple observation. However, the MSS and military intelligence services further exploit these opportunities by co-opting a number of these travellers to carry out specific operational activities. Chinese intelligence services can count on state ministries, people's friendship societies, academic institutions, and the militaryindustrial complex to support activities such as agent recruitment and information collection as well as to provide cover jobs to their operatives. Main source: Alain Rodier, Raids, No. 234/2005 (nas).

In our forces, similarly like in those of Slovakia, Poland, Hungary, and Lithuania, we assess the scope of damages in numbers showing overall labour needed for repair, necessary for restoration complete combat capacity. Now we put into test another method, by means of the so-called S-M-C-A code (Shoot, Mobility, Communication, Armour); e.g. numbers 0-0-0-0 represent fully combat-ready main battle tank, whereas 0-4-0-4 shows immobile armoured vehicle, with perforated armour. To adapt commanders? decisionmaking process and introduce this method into forces, mechanised units, up the battalion level, we perform exercises on ModSAF trainer (Modular Semi-Automated Forces). This method enables us to plan the application of military repair depots, fully recover combat potential of military vehicles as soon as possible. Nowadays, ModSAF methodology is successfully exploited in the Centre for Simulation Technologies in Brno and Vyškov. The Army of the Czech Republic stands at the very same place as modern forces of Alliance, the US, Great Britain, Germany and others, in the 90?s of the last century.

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.

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.

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.

Even though many activities related to intelligence and intelligence network after the end of Cold War were released and have become commonplace, classified matters are still in the centre of public's interest. In discussions, experts use various terms tied with espionage or counter-intelligence, but real differences are not too high. In the armed forces (in the frame of NATO) this question was solved by issuing the manual AJP-2, Allied Joint Intelligence, CounterIntelligence and Security Doctrine (NATO 2003). This article summarises key and basic terms used in intelligence services, including new theoretical concepts from this field. As the author writes in the introductory chapter, many experts, namely in civilian and academic fields use the same terminology, but their explanation differs. They use different definitions reflecting diverse circumstances under which they came into existence. The article was written namely as a contribution to interagency communication, among civilian and professional experts, in time when the overall security concept is changing, when military power is not the only tool to avert wide spectrum of security threats of 21st century.

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.

In essence, the world is organizing itself in a series of interconnected networks. The information revolution will cause shifts, both in how societies may come into conflict and how their armed forces may wage war. Cyber war is coming. Its concept refers to information-related conflict both at a grand level, between nations or societies, and at low levels of international subgroups, e.g. terrorists of any kind, e.g. Al Qaeda, etc. The concept may involve public diplomacy measures, political and cultural subversion, deception or interference with local media, infiltration of computer networks and databases, and efforts to promote dissident or opposition movements across computer networks. Terrorists may build mutual connections, shape opinions in target groups, and conduct intense propaganda and psychological operations campaigns. Guerrilla warfare in cyberspace can use those networks to maximize their political, economic, and social power while minimizing the military aspects until the final offensive. The source: T. Hammes, Jane's Defence Weekly, 5/2005 (nas).

It is an age-old problem, how to identify someone or something, to prevent from incidents, in which friendly forces fire on their own troops or vehicles by mistake, because of tiredness, exhaustion, psychological stress, technological defects, unforeseen circumstances, etc. Although there exists a technology carried specifically in an aircraft, combat vehicles, that utilizes coded radio signals to identify other friendly units, adopted measures are not always successful. In NATO, we have standardized systems for such identification: BTID-Battlefield Target Identification Device (for identification of vehicles and helicopters, STANAG 4579); and DSID-Dismounted Soldier Identification Device (for identification soldiers, STANAG 4630). At present, Germany (together with the United States) is in the lead of development system IFF. Systems are conceptually, technologically and tactically synthesized into ZEFF (ZielErkennung Freund-Feind), common for vehicles, helicopters, soldiers, as well as vehicles beyond the area of forces deployment. Source: Europäische Sicherheit magazine, 4/2006.

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.

The return of Russia as a power that begins again to partake in political agenda of present-day world raises the necessity to reflect its inner developments in the background of its recent history. There are six key factors that substantionally influence the position of Russia in the world: large sources of raw materials (pipelines); outstanding military capacities (the world's second nuclear potential); high level of general education; wide scientific and research base; permanent membership in UN Security Council and in the Group of Eight (G-8); deciding influence in the near neighbourhood. The study comes to the conclusion that Russia-in the horizon of 2020-will belong among world's leading actors, together with the US, the EU, China, and Islamic world. Russia will be able to of enforce its foreign and security goals, both in post-Soviet areas and in key regions in Europe, Asia and in the Great Near East. As such, it will probably get into conflict with the US. The priority tasks of the Armed Forces of the Russian Federation will rest on maintaining nuclear parity with the US and building capacities for asymmetrical operations.

Mentioned Balanced Scoredcard-BSC is an ef f icient tool that helps to the of f icial management to transform vision and strategy into reality, by means of monitoring key efficiency indicators and their transformation into action plans: BSC covers the package of strategy maps enabling to consider mutual connections. Owning to the transparency cause-consequence relation, we can implement cohesive strategy into all level of the organization.