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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 article deals with the birth of a new concept in the field of the warfare-FORCE XXI, the long-terms vision that influenced all advanced militaries, among others the author introduces a list with names of programmes: USA (Land Warrior), Great Britain (FIST - Future Integrated Soldier Technology), Canada (ISSP - Integrated Soldier System Platform), Germany (IdZ - Infanterist der Zukunft), France (FELIN - Fantssin a Equipement et Liaison Intégrés), the Netherlands (SMP - Soldier Modernisation Programme), Norway (NORMANS - Norwegian Modular Artic Network Soldier), Denmark (Danish Soldier Modernisation), Belgium (BEST - Belgium Soldier Technology), Italy (Soldato Futuro), Portugal (Sodado do Futuro), Slovakia (PIBS - advanced combat individual system) Poland (Tytan). The author underlines fundamental changes within this course of study, both technical-implementation of new technologies and weaponry-and doctrinal. He also describes current situation within the Armed Forces of the Czech Republic.

The so-called Provincial reconstruction teams (PRTs) are a relatively new concept and element in coalition operations. Those teams have been operating in Afghanistan since the end of the year 2002. The evaluation and assessment of their work is very complicated and sometimes quite unambiguous. The main purpose of this article is to show to widest military community tasks and problems of PRTs; secondly to introduce main principles of work of PRTs under different conditions. Moreover, this article refers to fundamental problems that guide their PRTs development and work in countries that have some experiences with building and activities of PRTs. The author also describes the activities of 40 Czech military personnel PRT in Afghanistan (in the frame of German PRT, Badakshan Province, Fayzabad).

Similar to the Czech Republic, all NATO nations have their own military territorial administrative authorities that both execute tasks of state administration and at the same time fulfil assignments of territory defence. Their overall numbers differ and mostly depend upon the fact whether the country has compulsory military service, alternatively military service is voluntary (professional army). Or as in the case of Greece, the scheme of Military Territorial Authorities is influenced by security situation in neighbouring areas. The author deals with Slovakia, Poland, Germany, Greece, and Spain. Those authorities have basic influence on recruitment, and manning, which is especially important in time of crisis, as the authorities have prepared manning system to increase numbers to prescribed volume.

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.

English is one of official NATO languages, therefore at the Defence University belongs among very important subjects. The Centre of Language Preparation took over ELT (English Language Teaching) in all faculties of Defence University, so did at FEM (Faculty of Economics and Management). This paper is dealing with students' proficiency monitoring in ELT and the factors that could influence their results during their language preparation. The authoresses have been monitoring bachelor programme students from the very beginning to the final university terminology exam in English language. The teachers' teams from particular faculties of the University of Defence observe in their research the students' progress for which the questionnaires data were used. The recommendations provide guidance for improving and making more uniform procedures for screening and entrance testing prospective students of the Defence University

This essay is based upon the article by Lt.Col. Peter Zillmer, German military journal Europäische Sicherheit, No. 8/2007. The point is as follows: anti-air defence faces qualitative new tasks, this new qualitative level is constituted by the fact that anti-air defence has only few second to prepare all elements for direct firing against attacks of undirected rockets, mortar mines, launched by asymmetric enemies. It is the question of reconnaissance, and early warning, command and control of fire. NATO's programme Defence Against Terrorism results were demonstrated at air firing range in spring 2007. Coalition forces in Iraq are exposed to permanent mass rocket attacks from the part of insurgents, so they use system Phalanx LPWS, originally developed for direct ship defence. The article further enumerates other systems in use: German FüWES, Swiss Skyshield, and so on.

In his review of the "Phenomenon of Alternative Service: Do not Kill for a State, Nevertheless Serve the Nation" by Bohuslav Pernica, dr. Antonín Rašek evaluates positively the choice of discussed theme, which is not only historical, but it has an importance for the future, as performing social and other activities with the use of a citizen compulsory service is still necessary. Some people consider introducing this sort of general service, together with the so-called volunteerism, as it is in our neighbour-Austria. The book is concentrated on the theme of alternative service mostly from economic point of view, social problems are only hinting and the influence of alternative service on the performance of compulsory military service in the former Czechoslovakia and in the Czech Republic is overlooked. It was in the early 90's when conscripted soldiers were thinking up various reasons why to evade military service, which seriously violated the performance of military service.

He was born in 1910, during his military service he became a reserve officer. After 1938 he left the former Czechoslovakia, and after a long and complicated journey through the Balkan states, after being arrested for illegal crossing Palestinian borders, in 1940 he joined the Czechoslovak army in the Middle East. He was appointed the commander of a reserve officer platoon. He hold several positions, among others he led 12 patrols in enemy's areas. As the British Royal Air Force suffered heavy losses, Czech soldiers were called up to join the Air Force. He became a member of 311 bomber squadron, in 1943 he was transferred to the Royal Canadian Air Force, Newfoundland, to guard sea convoys, next he was transferred to the Bahamas, then back to 311 bomber sq in Scotland, where he patrolled around the seashores, till the end of war. He reached the rank of Flight Lieutenant (Captain). He was awarded the Military Cross and other orders and medals. As an airman from the West, because his wife was of German origin, he was forced to leave his native country again. Even though his beginnings were hard, he established his own company in the USA. He is still very busy and takes part in many projects tied with activities of Czech army abroad.

The authors depict the development of outsourcing methods in US armed forces, its origins, and sources. Collected data are accompanied by experiences from British and German armies. The American Office of Management and Budget (OMB) issued in 1966 Circular No A-76 (lately several times revisited) to define procedures how to set rules which commercial activities are to be done within the frame of armed forces or in private sector. Backed by a number of literatures, magazines and newspapers (Air Force Journal of Logistics, Air Force Magazine, Armed Forces Journal, Defense Nationale, Washington Technology, Wehrtechnik, etc.) authors analyse several outsourcing processes. They present both positive and negative results, including open or hidden problems of A-76 policy (e.g. business process outsourcing). For the Army of the CR they recommend to overcome above mentioned problems by creating the corrective authority, similar to the British PPPU (PublicPrivate Partnership Unit).

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).

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.

This second and closing part of this security study covers decades before the half of this century. The leading role in prevention and fight against armed conflicts will rest namely upon intelligence services. It is also expected the mass use of nonlethal weapons. The US will stay as the only leading superpower, minority expects a plurality model, i.e. the US will be only first among the equals. Some predicts the collapse of the EU. The Army of the Czech Republic ought to achieve full operational potential around the year 2012. It will take part in multinational missions. The Alliance armies should have 8 per cent of their capacities fully operable abroad. Under the preventive strategy, the regions of their prospective deployment will be in bordering countries around Europe, areas around the Eastern Mediterranean, or in the Far East. More or less, one problem remains still open: whether foreign deployments of the ACR really correspond to the interests and needs of the Czech Republic.

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.

On 13-17 March, 2006, the Directorate of Centre of Simulation and Trainer Technologies Brno ran experimental computer-aided exercise dealing with combat activities of a Battalion Task Force (BTF) in urban area. It was outlined as a double-sided opponent procedural exercise, with the use of computer potential, in attendance of staff and personnel from Special Force Command, Support and Training Force Command, Training Base Vyškov, Military Academy Vyškov, designated unit commanders from Special Force, namely 72 Mech Bt. This experimental exercise proved right some factors that are prepared in accordance with NATO operational concept USECT (Understand, Shape, Engage, Consolidate, Transition). In the first place, the experiment demonstrated the practicability of manoeuvre attack by BTF on fully prepared opponent's defences and subsequently occupying his positions and locations, even though at the cost of relatively higher losses of combat vehicles. The article is accompanied by the Table of Exercise Summary.

Antiballistic defence systems could be defined as a secondary defensive response to ballistic threats, against existing, projected or planned ballistic military hardware. In a way, it is a sort of deterrence weapon, because such defence discourages opponents form the development of offensive missiles. The author of this article, the former deputy defence minister, Maj-Gen. (ret), specifies three relevant antimissiles system: ALTBM-NATO Active Layered Theatre Ballistic Missile Defence; NATO MD-NATO Missile Defence; and USA MD-USA Missile Defence. The purpose of American antiballistic defence is to counterbalance potential strokes by limited numbers of ballistic missiles, blasted off from both enemy and rogue states and those launched by accident. Allegedly, the Iranians are developing ballistic missiles with the range of 4,000 km. With the reference to the fact that the distance Prague-Teheran is about 3,400 km, and such missiles could constitute an eminent danger even for the Czech Republic, not only for the continental United States, this issue is widely discussed in Czech mass media.

In today's conflicts, such as the Global War on Terrorism in Iraq and Afghanistan, the threat is more difficult to define; in fact, there are often multiple threats working against our forces concurrently. Our army lacks first-hand information from current battlefields, so that the author must make use of mediated experiences. The paper is therefore based upon articles from foreign military magazines, namely Intelligence Synchronization on a Nonlinear Battlefield (Military Intelligence Professional Bulletin 4/2004) and Intelligence in Peacekeeping Operation (International Journal of Intelligence and Counterintelligence 1/1997). It is not a mere translation or compilation, but ingenious summing up of discussed ideas. In this study, the author thinks over intelligence synchronization and proposes a new way of looking at it. Methodology heads from priority intelligence requirements towards specific information requirements, via indicators, and so on. The purpose of intelligence synchronization is to focus efforts to build, refine, or clarify the commander's understanding of the battlefield and the threat.

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.

The article presents the results of pedagogical experiment in shooting from smallarms at training on shooting trainers, as indispensable instruments for the preparation of military professionals in indoor and outdoor shooting. Computer-generated simulators enable to experience the practice of shooting both for beginners training, as well as for marksmen, and sharpshooters. The trainers we we've developed in our army are as follows: shooting trainer EVJ-91 (optical, infrared), EVJ-94 (advanced, computer aided), EVJ-94/M (five targets), UNIST-94 (screen 2x3 m, VCR, UNIST-97/L
(laser emitter, live shooting), optical shooting range OS-1, OS-3 (small arms practice, up to 50 m, computer-aided,
laser emitter), optical target range TOS-1 (combat fire arms practice, computer-aided evaluation), optical range POS-1 (target devices are replaced by a film screen, VCR), Minitos Duo (tested), combat video-system Dicrosec PSC (interactive), or SOT-1 (rotary targets). Even though those trainers save time and money, we must still bear in mind that live shooting can't be replaced by any trainer.

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.

This article informs readers about basic ISO standards (International Organization for Standardization), series 9000, and about terminology f lowing from ČSN EN ISO 9000:2001 standards. Fundamental part of the report is a relevant Army of Czech Republic specifics analysis and model implementing proposals of quality management system into a command and control structure of the army. It is favourable for the forces to use above mentioned systems (norms, terminology), especially in logistics. It enables us to follow suppliers/contractors to guarantee the highest quality and effectivity of products and services bought for military. NATO uses among others norms AQAP (Allied Quality Assurance Publications) that were introduced even in our country. Processes are identified in a way broader then in terms of mere ?quality?. Excellence model under EFQM (European Fund For Quality Management) is a voluntary system that can be used for the effective building of a ?small? army, reduced in size, structure, and personnel, in accordance with the approved concept of rebuilding the Czech Army.

After the communist coup détat in 1948, although formally independent, the Czechoslovak army was subordinated under the General Staff of the Soviet Army. Following the year 1960, its inner life was directed by the Central Committee of the Communist Party of Czechoslovakia (KSČ), in fact by the Military Commission, headed by the First Secretary KSČ. Overall militarization of Czech society was even higher than e.g. in Poland, because in case of military conflict, our territory was supposed to play the role of main European theatre of war. In time of the so-called reform movement in the late 60's, there were some trends to release close ties with the Soviet Union, but at the same time the leading political and military authorities tried to place Soviet forces in Czech territory to strengthen Russian position in arms reduction talks with the US, so that the Soviet Union could boost its units at the borders with People's China. The author compares those events with the recent ones, after November 1989, and following processes of introducing civil control in the forces, their reduction, transformation, and professionalization. He quotes names and works of authors occupied with this theme.

The purpose of this article is to get readers acquainted with new facts that are arising in the sphere of defence and security of state and at the same time they might influence defence economics research. This recent phenomena came into existence as a consequence of new world layout and events especially tied with massive terrorist attacks after September 2001.

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 Management by Ing. Svatopluk Kunc. The purpose of this article is to explain the essence of above mentioned economic categories, their linkage to cost accounts, accountancy, to characterize accounting items as an important signpost, to clear mutual ties between the so-called economic rationality and the position of a manager in armed forces. It is not easy task to find unifying point of view. For that purpose the author explains methods of controlling, outsourcing, process management, total quality management, balanced scorecard, value management, etc.

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 essay is practically the first public essay concerning the system of financial standards within the scope of the Czech Ministry of Defence. The author describes current system of financial standards in short-term a medium-term planning. He clarifies their creation, points at some absences and outlines areas suitable for further research. The document is based upon data collected in the specific research project SV05-VVŠ-K02-10-ING. The article is accompanied by several tablets of financial items and cost sheets for individual financial standards.

While evaluating spending activities of defence department, it is required to make an audit of results and outputs, besides ordinary accounting and documentation controls. This standard is defined by the European directive for the implementation of audit standards INTOSAI. The author, who is an expertmember in various economy commissions, can seriously declare that the Czech Army is a pioneer institution in the field of monitoring public expenses, namely in comparison with civilian spending ministries.