Fulltext search in archive

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.

This article covers the EUFOR RD Congo operation preparation phase and provides information on Military Strategic Planning Process, Military Operational Planning, Collaborative Planning, EU OHQ Potsdam activation and Force Generation Process. It describes planning period to highlight a pivotal role of training and education. Operation EUFOR RD CONGO was the EU second military intervention in the RDC, following Operation Artemis in 2003. The EUFOR RD CONGO mission was to support MONUC during running election process, in accordance with the UN Security Council Resolution 1671, authorizing the temporary deployment of an EU force in the RDC. The views expressed in this assessment are those of the author and do not reflect the official policy or position of EU Military Structure or the Czech MoD. All information and data for this paper were drawn from unclassified sources.

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).

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.

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.

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).

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.

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).

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.

Security system is an institutional frame for the creation and implementation of Czech security policy. It is closely tied with NATO, the EU, and other international institutions, which enables its compatibility and interoperability within European security systems. The Czech government prepared The Concept of Security System of the Czech Republic that put emphasis on its effectivity and simplified cooperation and coordination among individual components of security structures. The concept was based upon the analysis of Czech security system, covering events after 11/9 2001, NATO Summit 2002, the Floods 2002, etc. Presented principles of the optimalization of current security system of the CR incorporate key proposals of legislative character that ought to be processed in two years; partial measures will be implemented step by step. The author proposes to incorporate mentioned steps into amendments to defence and recruitment laws, laws dealing with emergency or crisis situations. Such amendments are to be offered till the end of 2007.

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

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 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.

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.

Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization to accomplish its objectives by bringing a systematic, disciplined approach, so that we are able to evaluate and improve the effectiveness of risk management, command and control, or other processes. Internal auditing is a tool of Ministry of Defence management that is used for increasing effectiveness both in departmental and public sector administration. The article is supplemented by two schemes of the position of audition authorities within the Slovak MoD.

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.

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.

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.

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.

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.

It is extraordinary important decisionmaking, because of fered products determine the successfulness of arranged contracts. For evaluating suppliers we use the so-called scoring model, in which we specify evaluating criteria and assign the weights. To prevent challenging accepted resolution, our decision ought to be supported by the analysis of the third party. This method is called S.P.A. - Supplier Potential Analysis.

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 world is full of unsolvable problems. Every key problem has turned now into multinational one; in fact, this can be handled only if it becomes a transnational problem. Security development is multifaceted process tied with the whole globe. The author recapitulates several models or paradigms that influenced a lot our global strategical thinking. The Grand Chessboard: American Primacy and Its Geostrategic Imperatives by Zbigniew Brzezinski; The Choice: The Global Domination or Global Leadership of by the same author; The Clash of Civilizations by Samuel P. Huntington; Avin Toffler's The Third Wave; Kauffman's Fourth Law: Prolegomenon to General Biology (Investigations); Order Out of Chaos by I. Prigogine and I. Stengers. Dr. Volner says that the contemporary humankind has its last chance to push such a solution that might lead us out the world of dangers and threats to start building up a balanced and lasting security, but he warns against waging "small preventive wars", as the only way to safeguard the peace.

The concept of development of professional army and mobilization of armed forces of the CR in conditions of a new framework source frame presupposes to introduce "process management" with the Ministry of Defence. Although this tendency is not new, mentioned concept is not generally known, so the author would like to make clearer its roots and reasons its introduction. The success of economic management lies in managing time, quality tied with costs of running processes, evaluating indicators of accountancy, activity-based costing and activity-based management. Our goal is not to evaluate costs, effectivity, but our objective is to constitute departmental economy system with the aspiration to guarantee continually economical rationality (overall economy, effectivity, usefulness) of its processes, activities and performances.