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The recent public poll "Transatlantic Trends" indicates descending popularity of NATO among new member nations. The author (among others, the former deputy to the Slovakian National Assembly and the Council of Europe) calls upon discussion on this topic. He reminds that the primary purpose of the so-called Visegrad Group (V4-the Czech Republic, Hungary, Poland, Slovakia) was to join the North Atlantic Treaty Organization. He offers his views on such a diverse and stimulating array of Euro-Atlantic defence and security related issues, related to the building of new European security architecture. We must bear in mind that no one can expect any single nation, even including the only remaining world superpower, to address all the diverse and transnational risks of the 21st century alone. Therefore, the EU/ V4 need to keep ties with NATO as NATO links US global power to the regional capabilities of the European allies.

At the beginning, the authors introduce modern history of chemical weapons, starting with the deployment of chlorine on April 22, 1915. In the early 70s, the US opened the project BLWS (Binary Lethal Weapons Systems) with the aim to replace old chemical arsenal and eliminate risks tied with the storage of chemical weapons, so did the Russians. Today, new generation of chemical weapons come into being, with higher toxicity, prepared by very simple procedures and means, very heavily degraded. We are proud that the Army of the Czech Republic belongs to those few armies oriented to building chemical-warfare units, specialized and trained to detect the presence of chemical weapons and to decontaminate persons, equipment and vehicles which have been affected by weapons of mass destruction (NBC).

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.

After the end of Cold War, all Europe abandons the system of obligatory conscription in time of peace. Advancing European integration changes the configuration of threats, which is reflected in changed structure of armed forces. As Charles de Gaulle said in 1934 (which is also the motto of German book Wehrpflicht oder Freiwilligenarmee? Wehrstrukturentscheidungen im europäischen Vergleich, 2006): "We should not maintain an army we are used to, but we should build the army we really need." They are the structural changes in defence sector that could provide necessary means for common security and defence policy in being. The supporters of professional/obligatory military service differ according to their political beliefs. Surprisingly, in Germany, liberal, green or communist oriented parties prefer voluntary/ professional military service. The same discussions took place in our country after 1990.

This year, the Defence University published the book titled Risk Management, by Brig. Prof. Ing. Rudolf Urban, CSc., and Prof. Ing. Rudolf Božek, CSc., as a textbook offering comprehensive glance at topical questions of impending risks and responses to match them. Risks are in fact part of our everyday life, out aspiration must be not to create unnecessary risks, constituted risks as fast as possible eliminate. The authors give a definition of many terms, together with their English counterparts. Especially they draw our attention to terms used wrongly in newspapers or magazines. This reviewed monograph is of highest quality and the peer reviewer recommends it to all qualified readers, not only to those who are professionally interested in security problems. Security Forum '08 by PhDr. Antonín Rašek. 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.

Terrorism threatens to attack and destroy the open democracy, but what is terrorism? The main aim of this essay is to formulate some proposals of a minimal operational definition tied with terrorism, as well as a definition of terrorist attack with the ambition to surpass a possibility of an ambiguous construction in the field of semantical research. Terrorism is usually described as unlawful violent activism targeted against civilians or against civilian targets with the aim of achieving political, religious, ideological and other goals. It presents wellconsidered ways of production and fructification of fear that are applied on civilian targets. A terrorist attack communicates devastatingly as a pure act of violence inside the psychosomatic structure of its recipients (victims). The new terrorism after 9/11 attacks could be characterized by fanaticism and the impending danger of arms of mass destruction. It is a culture of death.

It might be logical to occupy the main posts of enemy's command, but to take over the school? The Military Political Academy (MPA KG) constituted natural background of the so-called reformed forces, arising after the January 1968, at the beginning of the Prague's Spring. The MPA teachers and scholars outlined new prospects of European security development, among others with minor role of the Warsaw Pact, i.e. with the demand to rethink key principles of party's military policy, to reassess communist military doctrine. That's why the invaders regarded this university more dangerous then the then MoD. The review, eyewitness of those historic events, recollects prominent names not to be forget: Milan Ždímal, Vojtěch Mencl, Václav Prchlík, and shortly describes their following personal history.

In NATO, here are many common items in welfare benefits, and there are different ones. Authoress depicts military social welfare in the CR, Slovakia, Germany, France, Poland, Hungary. The final part of this article compares systems of military benefits of mentioned countries. The authoress enumerates various conditions to be fulfilled, so that soldiers were entitled for welfare or retirement benefits. In nearly all countries, veteran?s pensions are regarded as the substitute for deferred, postponed pay. Retirement pays have its source in the last soldier?s salary. In the Czech Republic, retirement pays are based upon serviceman?s average best income in a calendar year, before he leaves the army, the time he served in the army, and its real income. Czech veteran?s social security scheme is separated from general (civil) social security system, as there some special military benefits that can?t be taken over by civil authorities.

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.

The author follows the mainstream economics, i.e. leading economics of defence policy, ranging from economics of defence in the nuclear age, via economics of Iraq conflict, to current fight against terrorism. New paradigm must be drawn, taking into account source management, the distribution of economics weight of individual national economies of all countries participating in the fight against global terrorism.

In Czechoslovakia, the "labour camps" came into existence under the Act 247 of October 25, 1948. They were camps for those who had not committed any crime, but ought to have been isolated from other civilian public. The sentences: "... the said person has no positive attitude to current regime" or "shows no interest in joining the Communist Party" constituted the reasons for 10 to 24 months of imprisonment. "Offenders" were not sent to labour camps by courts, but only under the prescription issued by "prescription committee", at the level of local and regional "national authorities". A total of 23,000 people went through those camps, as a cheap labour force, taken from among "class enemies". The special position among those camps had military camp of hard labour Mírov, designated for the former commissioned and warrant officers who fought during WWII not only on western but also on eastern fronts. In 1949-1950, there were six roundups (Action D) in which the former "bourgeois" officers were arrested by mixed teams of State Security and Military Intelligence guards; in fact, many times even in the contradiction with the then effective laws and regulations.

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,

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.

One of key attributes of the military professional is fitness. This article would like to open a discussion over women' physical potential. Are physical qualities of man and women equal? Is it possible to set those norms in military rules and tables? What about the risks factors for training-related injuries among men and women in combat training? Can we compare muscular strength of man and women? Does women's strength/power affect the occupational performance? The Committee on Women in NATO Forces (CWINF) asks to create the equal conditions for occupational performance both for men and women. The same was introduced by the Order of the Czech Minister of Defence No 29/2002, MoD Bulletin; similar annotations can be found also in US Army Field Manual 21-18. For us, it is necessary to specify unbiased profiles, entrance tests for woman soldiers, taking into account physical capacities but disregarding gender.

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.

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.

The main aim of this essay is more to open the way for solving methodological problems, point to directions defence economics ought to follow, rather than to find easy answers to all of them. That is the ver y theme of Economy Depar tment of Facult y of Economics and Management, Defence University Brno. It is the base for defence economy, constituted as a science discipline.

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 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.

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 professional base for tactical and operational levels of US ground forces and German Federal Armed Forces are the following manuals: US Army Field Manual 100/5 "Operations", since 2001 being labelled as "Field Manual 3-0", and German HDv 100/100 "Truppenfuhrung 2000". Both manuals were drafted in a closed cooperation. The basic principles of German manual Truppenfuhrung 2000 were imitated and copied by the Netherlands armed forces and partly, to a certain measure, also by other NATO nations. Rules of Field Manual 3-0 were tested in peace operations, in the fight against international terrorism in Afghanistan and during the first phase of Second War in Iraq. In fact, the operations of US forces indirectly proved practicability and effectiveness of nearly identical German field rules and manuals, consequently command principles, including those of the so-called nation building. Based upon an article by MG Christian E.O. Millotat in 3/2006 Osterreichische Militärische Zeitschrift, No 3/2006.

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.

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).

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.

As the EU is conducting its third military operation, the EUMS has become a key player in the development of the European Security and Defence Policy. In order to provide political control and strategic direction in a crisis, the European Council (Nice, December 2000) decided to establish new permanent political and military structures within the Council of the European Union: PSC-Political and Security Committee, EUMC-European Union Military Committee, EUMS-European Union Military Staff. The EUMS is responsible for peacekeeping tasks, tasks of combat forces in crisis management (including peacemaking), and further tasks identified in the European Security Strategy, such as joint disarmament operations, support for third countries in combating terrorism and security sector reform. As the only permanent integrated military structure of the EU, the EUMS has become the military linchpin of the EU. (Truppendienst, Bundesheer,

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.

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.

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.