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

Some of the published critiques dealing with midterm planning are not true, as they were created without detailed knowledge of practice and methods how our midterm plan was created. Nevertheless, there are some real faults in midterm planning. According to the author, they are divided into two groups: external-they depend on quality of assignment; and internal-they are connected to the application of theory. Main external fault is the absence of long-term plan. In fact, it was introduced by the Order of Defence Minister, but it has not been worked up thoroughly. We lack adjusting main goals, tasks and priorities for MoD. Next problem are unstable and lacking financial sources. Internal mistakes are as follows: absence of mechanism for balanced changes between cycles of planning; implementation of life cycle cost and level of education of staff preparing data for planning.

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.

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.

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.

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.

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.

Established methods of warfare are out of use in urbanized regions, western technological and arms potential must be amended by new equipments, materials and weapons of XXIst Century WarriorCity Guerrilla Fighter. Urbanized areas are divided into separated sectors with changed dimensions: dominating tall buildings, impenetrable barriers. Reinforced concrete, narrow streets, fight inside buildings prevent us from using global position systems. So, dismounted infantry are being equipped by inertial movement units, portable lasers, noctovisors, and bolometers (i.e. instruments used to measure tiny amounts of radiant energy). Bolometers in combination with low light level videos enable to identify friends of foes, to set risky targets. The socalled reconnaissance hand grenade to get image and sounds of enemy soldiers are being developed, it is anticipated the wide employment of unmanned aerial and ground vehicles. Many arrangements are done to prevent "collateral damages", unintentional killing of civilians as a result of military action.

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.

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 forward-thinking and respond to the challenges of today's dynamic operational environment demands as necessary: first, to attract and develop young people to become adaptative leaders possessing enhanced skills, i.e. we must align leader-development programmes for the new operating environment; second, to respond to the forces' needs in meeting the challenges of the operational environment-the forces have to undergo a transformation. Adaptability is critical to urban stability and support operations, as these operations present complex challenges to commanders for which no prescribed solutions exist. Warfare and technology are rapidly evolving; doctrine lags behind the need for ready solutions. Officers are confronted by many situations outside the doctrinal framework. No amount of technology can offset the effects of chaos theory ...169 Clearly, there is a need to quickly learn knowledge/skill sets, coupled with a new operating frame that might be radically different from the skills and knowledge developed through classical training (Military Review, January/February 2006, Tomáš Weiser, What is the Chaos? Dějiny a současnost, 5/2002).

In view of the fact of recent transitions in the Czech Republic, the Czech military must satisfy a large set of new requirements, including those tied with military defence intelligence. The article examines the key legislative changes under Acts No. 153/1994, No. 289/2005, No. 290/2005 and their actual implementation, linked with various stages of political and strategical management. There is no flawless pattern for military intelligence community. It is influenced by many circumstances: history, traditions, state of affairs. The author does not want to criticize today's model, organizational changes. Present-day establishment is integrated, which has certain advantages and some benefits, e.g. after 9/11 2001 American intelligence services were criticized for their insufficient integration. Adopted laws and rules, instruments for optimalization of present security system of the Czech Republic, are outlined on the basis of Table Supplement "Information on the Results of Czech Security System", www.mvcr.cz.

Answering the commander's intelligence and decision needs is an uneasy task for any person responsible for intelligence. PIR information help the commander to keep knowledge on relevant environment during peacekeeping, stability and supporting operations, which are different from PIR in offensive and defensive operations. In combat operations, PIR focuses on enemy's military capability and intentions. Intelligence collection in stability and support operations may adjust to the people and their cultures, politics, religions, economics and related factors. The commander must have information telling on current enemy's threats, fighters, as well as on information ranging from standard of living of local population, supplies of electric power, to building a municipal school. Shortly, to have information behind the traditional scope of PIR. But the current Czech regulation MO/VZS 2003 does not explain similar situations, the only examples we can find are those in US Army Field Manual 3-07 Stability Operations and Support Operations.

Since the 90's of the last century we have witnessed the discussions over extended concept of security, under which no national state is the only privileged security subject. The classical military concept is extended both "above", towards international, global and regional problems covering economy, social, environmental or humane issues and "down", in the direction of local communities, NGOs, private subjects and even individual citizens. Even though several important constitutional laws reflecting EU criteria were adopted, we still miss constituting and complete overall concept Czech security system. Of course, we have a document "Optimalization of Security System of the Czech Republic", but it is not the genuine concept, but a mere summary of practical measures dealing with temporary problems, namely after the Floods 2002. The author dares the public to open debate about priorities and goals of security politics of our country, in order to lay down, under general consensus, realistic security system, able to face the whole range of security threats and risks, explicitly in the broad international frame of NATO and EU.

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.

For many years we have been talking about simulators/trainers. The first phase of this process ended in 1998 by publishing "The Concept of Introducing Simulation and Trainer Technology". This year, in 2005, two simulation centres, in Brno and Vyškov, are opened. We elaborated new programmes for the preparation of mechanised and armour units. In these days the Instruction Book is printed and very soon it will be distributed into respective units and institutions of ACR. The author is a strong supporter of exploiting simulators. He knows from his own experiences that the quality of training is much better and soldier's skills grow in high speed. To understand this question better, the author enumerates several time-schedules for simulator training and recommends few time-tested procedures and methods of exercises. He believes that once you try to use simulators, you will see how advantageous this method is. The simulators can be used not only for practicing combat situations, but also for operations other than war. But this theme will be treated next time.

At present, the current reform of our armed forces is oriented towards qualitative changes. The Brigade of Logistics Support is going to be the unit designated for transportation, maintenance and repair, technological control of arms and vehicles, it must be capable of fluent supplying advances positions, namely by propellants, ammunitions, and further dozens of tasks in frame of joint task groups (National Support Element) or as a HNS (Host National Support). All units will be connected by multifunctional logistics informational system. Logistics system must fulfill its tasks even in time of peace, and thus be prepared for time of crises. The operational engagement in the early 21st century will require light expeditional forces capable of easy and rapid deployment. The logistics support ought to be more mobile, more integrated, more compatible and more precise, with the quick accession to spare parts and maintenance support.

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.

The China's impact on world affairs is growing and will grow further in decades to come. Those years will be critical for Taiwan, and for its relationship with other states. Three related factors determine the texture of this interaction: the policies evolving in Beijing, internal developments on Taiwan, and the international environment. Beijing has offered Taipei several proposals for reunification. The proposals, including the recent "one state, two systems" proposal, allow Taipei to maintain its social and economic system, its armed forces and its unofficial ties with foreign countries. China's grand strategy is to make war while avoiding the battle. Therefore, Taiwan is to be persuaded that the acceptance of "One China" principle is vitally important for preventing the Taiwanese independence. Otherwise, People's Armed Forces will open an invasion to Taiwan by three successive attacks: (1) high precise medium-range ballistic missiles DF-21C with the aim to suppress air defence; (2) the second stroke would be massive attack with short-range precise missiles; (3) the last stroke ought to be done by cruise missiles. This essay is adapted from articles by Mary C. Fitzgerald and Eric A. McVadon, Armed Forces Journal 11/2005.