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Topical problems of insufficient military budget, limited means are a drive force for searching unoccupied financial means to saturate set goals and ensure their unbiased reallocation and rational exploitation. The necessary prerequisite is control implementation and managerial accounting. This ought to create primary predispositions for introducing managerial accounting system, which would be oriented not towards financial, and property operations, but towards effective economy. The article describes phenomena tied with an army unit, together with the position of its commander in the process of gradual implementation of integrated informational system of state treasury, which is most manifested in the field of planning, budgeting and accounting.

The objective of this article is to analyse the security and foreign policy of the Russian Federation in 2008-2012, in terms of security culture. The article is based on the assumption that the Russian security and foreign policy during Medvedev's presidency was characterized by four features: promoting multilateralism, exaggeration Russian national security threats, emphasizing the possibility of the use of nuclear deterrence, and using energy as a political tool. The article is based on three Russian strategic documents, i.e. Foreign Policy Concept of the Russian Federation, National Security Strategy of the Russian Federation to 2020 and the Military Doctrine of the Russian Federation. It also examines some events of Russian internal and external policy, especially Russian-Georgian conflict, Medvedev's proposal to create new security architecture in Europe, or the security relations between Russia and the EU, NATO and the U.S.

The primary purpose of this research was to determine the successfulness in language examinations set by STANAG 6001 among future servicemen and prospective officer candidates. In comparison with 2006 their common knowledge was significantly higher. The authors assume they acquire better English capabilities as a result of participation in foreign study projects and increasing level of schools. The results are presented in several tablets and graphs.

During the past twenty years there have been many substantional changes in the field of language preparation. As more and more military professional take part in military missions abroad, we lay emphasis on language drills, so that military professionals could communicate with members of other armies. For teachers at the Centre of Language Preparation this situation constitutes necessity to find out new ways how to language schooling do more and more effective, how to motive students and learners. The article is accompanied by chart with the appraisal of language skills.

The term of "growing complex of threats" covers higher and higher probability of concatenation of various intercommoned, mutually tied factors reflecting structured technological and informational reality of global society, making their solving by traditional means of security system extremely difficult. "Crisis situation" represents more general problem of natural disasters or technology breakdowns that are influencing one another, that cause great distress or destruction, in an unexpected manner, activating subsequent threats of so far unforeseen threats. For that reason we must adapt Czech security system to new liquid, instant and indivisible complex threats.

On May 15, 2012, the Czech Defence Minister decided to establish the Centre for Security and Military Strategic Studies. The institution of this type has been long awaited, with great expectations. The author, director of this institute, presents the survey of similar scholarly institutions founded and finally cancelled in this country after 1989. This article introduces the original intent of its founders, namely Centre's future role in the development of strategic studies as a starting point for strategic management, its place in the system of Czech military education and training. The results reached by this institute ought to be truly utilized by MoD leaders and government officials.

After the year 1990 a total of 120 wars have taken place. The most appealing were those initiated by the USA, in which other friendly states´ve participated as well. No country has the right to invade its neighbour or over-run and annex another. There were many discussions in the world over the legacy of imposed interventions, under which conditions they are true and just. The study covers two dissimilar attitudes: the first one against Hussein's expansionist policy in 1991 and warfare after 9/11 2001. The legitimacy rests upon Resolutions of the United Nations Security Council that allow any nation to remove the aggressor by force. The author also mentions a series of wars, fought throughout the former Yugoslavia from 1991 to 1995, and then again from 1998 until 1999/2001.

This paper deals with theoretical and practical correlations of "additional" savings in defence sector. Referring to conclusions of White Paper of Defence, the author differencites between rational savings and irrational ones, i.e. the false savings. Rational savings lead us to higher economy, effecitivy and usefulness. Irrational savings present non-system measures when respective "cuts" are only for for appearance's sake, the savings are only for show. In reality, in terms of long-term prospects they will bring even higher social expenditures before those "cuts" were introduced. The author proposes several recommendations concerning effective saving to eliminate wasting defence sources.

The author summarizes present-day knowledge of this problem. Worms and viruses have transformed to serious security challenges and perfect instruments of cyber espionage. They have become a tool in information warfare. Cyberattacks transformed to risks calling only for technical responses. The growing awareness of the seriousness of the cyber-threat is enhanced by incidents, e.g. the malware "Stuxnet" attacking the Iranian nuclear programme. Actually, cyber space is regarded as a fifth dimension of military deployment, apart for land, air, water, and cosmos. Some nations are already investing massively in cyber capabilities that can be used for military purposes. Most Western nations have considerably stepped up their defences in recent years and are forming special units for cyber warfare.

It is the title of homonymous publication by Jan Eichler from the Institute of Foreign Relations. The author depicts basic characteristics of main features of security and strategic culture of present world. He tries to answer the following three questions: What are historical and political factors of security /strategical culture of respective actors, what are main features of their doctrinal documents, and their impacts on the development of global international relations in the early 21st century? He deduces that the participation of the CR in military interventions in third world countries could generate a risk of terrorist's attacks against not only members of armed forces abroad, but also installations in our state territory.

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.

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.

Many years ago, in our army we commenced to build simulators and trainers for the preparation of military specialists in various fields of military skills. Mechanized and armour units have two simulations centres. In Brno, there is the simulation centre for battalion level and above, at Vyškov, there is the centre up to company level. Simulators and trainers are devices or systems that simulate specific conditions or the characteristics of a real process for the purposes military training. Today, most vocational training occurs in simulators, which save both time and money. Different simulators can faithfully simulate nearly every element of a fight. During training, soldiers and instructors meet some problems, details of which are depicted in this article. The author proposes to introduce several variants of study procedures, skills, as well as proceedings of paper work. The article is accompanied by several charts dealing with today's and prospective variants of training on simulators, respective schedules and timetables. Therefore it is necessary to discuss those problems, so that our artillery could be used in most efficient way. The article is accompanied by several charts and pictures, showing schemes and tasks of artillery forces and standardized operational procedures.

Lowering numbers of humane resources and heavy armed vehicles, together with military materials, subsequent transition to light vehicles, with advanced technologies, being capable of quick, rapid movements-those are worldwide trends in the field of military that are reflected also in the Army of the Czech Republic. This new type of forces is able to reach high warfare effectivity-even with lowest numbers of servicemen-in combat and non-combat operations. Namely this article deals with some problem segments of the fire support of mechanized troops. The author describes individual elements of the system, their tasks and responsibilities. At the end of article he summarises the tasks we need for complex and effective fire support of mechanized troops, especially fire support to task forces.

In 1990 we expected that the Czechoslovak Army could be fully professional, around the year 2005. The process of professionalization was successfully finished after 15 years, by the successive state that replaced the former Czech and Slovak Federative Republic?the Czech Republic. This article follows the tracks of professionalization process. In accordance with the share of conscript soldiers, K. W. Haltiner divides armed forces into four types: (I) army fully dependent on conscripts; (II) nearly 2/3 conscripts; (III) less then one-half conscripts, army is not dependent on them; (IV), fully professional army. As the graph shows, the pace of professionalization was slow, for a very long time the ACR belonged to type II then the Czech army used to be type III. The author leaves the question ?whether the professionalization is forever? opened.

The article deals with the state of English e-learning on the premises of the University of Defence. The authoress introduces some pages of the electronic materials used for the General Staff Course as an example of modern methods of learning English. She explains the basic principles of the work with these exercises. There is also mentioned the military English interactive CD-Rom that was published last year and is used as the electronic support for learning military English; and also a new CD-Rom that is being developed now is mentioned because it will be used for the General Staff Course participants as well. Because of the fact that Czech military personnel are expected to serve in multinational operations, this interactive CD-Rom will make their language training easier. In the last part of the article, the opinions of the General Staff Course participants on using e-learning materials are given on the basis of questionnaires.

At present, artillery problems are rather neglected. Artillery brigade, which consists of two arty battalions, can form two division task forces, up to two brigade task forces, or several battalion task forces. This presupposes establishing unified chain of command points. At present, we may form three main command points of division, brigade and battalion task force. The author depicts tasks and missions of individual levels of task forces, their composition, main elements of command and control. Special attention is paid to centres of combat support, or places of combat support at battalion level. At present, commanders of combat units do not use fully potential of artillery support. Therefore it is necessary to discuss those problems, so that our artillery could be used in most efficient way. The article is accompanied by several charts and pictures, showing schemes and tasks of artillery forces and standardized operational procedures.

The author compares two scholarly books: World's Tension Epicentres by M. Šlachta (published in 2007) and Security Policy of the Czech Republic by the team of authors headed Jaroslav Janda. The latter study of 1996 uses different terminology: instead of today's favourite teams threat or security threats, they are civilizational risks, economical risks, military risks, environmental risks and so on. The special attention is paid to undemocratic, autocratic states, violating humane rights. Those who owned nuclear weapons are regarded as especially dangerous to peace. Those risks have multiplications effects, they could be solved only by collective effort of all interested states. The recent history confirms predictions made by the team of Jaroslav Janda. The analysis by Mojmír Šlachta contributes to deeper understanding present state of affairs, among others it covers rising Islamic word.

The Slovak author Štefan Volner wrote a book called The Wars of the 21st Century (Zvolen 2007). After the break-up of common Czechoslovak state we promised each other that the relations between Czechs and Slovaks will not change, but after fifteen years we see that we are really departed, when speaking about Slovak home policy, about Slovak security questions, its army. Štefan Volner who often publishes in the review Vojenské rozhledy helps to cover this gap and thus our military public can follow his scholarly works dealing with security and defence. In reviewed book he enumerates the causes of 21st century wars and analyses four basic paradigms: civilizational; Toffler's third wave; realistic approach; and finally thermodynamics, dealing with non-linear causes of war. Asymmetric wars came into existence as the roots of wars are asymmetric. It is not difficult to win the war, but more difficult is to guarantee post-war reconstruction.

Manning Czech armed forces in peace, in time of danger or war, are backed by law regulations and DoD internal normative acts. In fact, Czech legislature is still insufficient, so the author advises its revision. Laws concerning defence ought to be timeless, further amendments beg the questions concerning their correctness. When the institute of ?Conscientious Objector? was established in 1990, the figures of soldiers in their compulsory service were reduced by 15-20 % of planned numbers. The membership in an established sect, background as an active pacifist was not required for an objector to be eligible for exemption from military service. Greece (the Hellenic Republic) is one of a few European countries still preserving the compulsory military service for all Greek young men even in time of peace. As conscientious objectors are not regarded those who served in armed forces in the past, who are legally entitled to own a deadly weapon, or were prosecuted or sentenced for an offence tied with arms. The author suggests adopting similar arrangements like in Greece.

E. Mr. Knorr came from the family with pedagogical background, his father was a principal in a small Moravian town Ivančice. He acquired flawless knowledge of French and German, which was very useful after he emigrated in 1940. In France he became a personal adjutant to Division Commander. After the fall of France, in Britain, apart from other military occupations, he took a position of paratrooper drill instructor. In June 1944, his ship of the second invasion wave was hit by Germans and wrecked. No Czechoslovak soldier took part in invasion; in this second wave he was one of three. In Europe he interviewed captured German soldiers, dressed in English uniforms. He was decorated by the Order of the British Empire (MBE). In his second emigration after in 1948 he joined American CIC agency. In 1954 he left this service and started to work for the Insurance Company of North America. In 1995, by the order of the Czech president, he was promoted to the rank of Major General.

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.

Professional, or Professionalized NCO Corps by CSM Dušan Rovenský. This article covers the process of transition from conscript army to entirely professional, allvolunteer force (AVF). It deals with the role and responsibilities of NCOs generally, rank and grade structure, career rules, NCOs' training and education. The author identifies the problems of a rapid professionalization, discusses the possibilities for improvement and finally suggests the possible solutions to those problems. Among others, there is some sort of misunderstanding as far as Other Ranks/Enlisted corps is concerned. The Czech translations of those ranks do not always correspond to their general positions, ranks, responsibilities, command authority, the length of service of individual non-commissioned officers (NCOs), sergeants, or warrant officers (WOs). The author, Command Sergeant Major, Support and Training Forces Command (a graduate of U.S. Army Sergeants Major Academy Fort Bliss) puts forward several proposals to make those translations more precise.

The identification of security threats and subsequent risks is the base on which we form security and military strategies. It is also the core of all security scenarios. That's why we must welcome all books dealing with futurology predictions, like The Cognition of Future as a Challenge by Martin Potůček at al, Karolinum, Charles University. He summarizes knowledge and experiences done by CESES, the only scholarly lab dealing systematically with drafting up visions and strategies the Czech state might be confronted with. The CESES is a Czech acronym, which stands for the Centre for Social and Economic Strategies, at the Faculty of Social Sciences, Charles University, Prague.

Czech dailies and weeklies publicised their analyses of the diplomatic dispatches released by WikiLeaks. Some were concerned in world's politics, but higher attention was paid to 1,271 dispatches from Prague. According to the dispatches, the U.S. Navy wanted to purchase 23 Russian anti-ship missiles to obtain the weapons from Belarus through Ukraine, with a Czech arms dealer. However, the Czech government decided to derail the plan by not granting the Czech middleman the needed permission to export weapons from a dictatorship like Belarus. Various cables also detailed a dispute in the area of arms technology. Some observations from the dispatches dealing with characteristics of Czech prominent politicians are amusing. Overall, the United States evaluated the CzechRepublic positively, as an economically mature country and as an ally.

He graduated from Political and Social University and the Philosophical Faculty, Charles University Prague. From 1950 till 1970 he served in the army, he became a member of editorial staff of military magazine A-revue. After the invasion of Warsaw Pact to the former Czechoslovakia, he was separated from the Army. First, he worked as a storeman, later as an instructor in the Central House of Pioneers and Youth. After 1990 he was legally rehabilitated, promoted to the rank of retired colonel and became an advisor to Deputy Defence Minister for Social and Humanitarian Affairs. At this time he laid down foundation of Military Chaplaincy in the Army of the Czech Republic. After leaving defence department, he became a pedagogue at the Catholic Theological Faculty and cooperated with the Faculty of Social Sciences, Charles University.

This leading article deals with the sphere of strategy and defence policy. The essay is an output of scholarly work and therefore it is summarizing and evaluating problems in question with professional recommendations. First, the author draws our attention to various concepts of security and underlines national differences backed by national histories. Security concepts have their sources in deep analyses of potential threats and corresponding scenarios, with specific bias to Czech environment. He openly expresses his critical opinions on contemporary security documents, for lack of political security directions, as politicians in general have little knowledge of security and defence problems. In his opinion, the possible outcome lies in a partnership and cooperation with academics outside military and government structures, experts and members of security community, whose expert opinions could help namely to form long-term security concepts.

The article deals with the disintegration and erosion of originally cohesive Chechen resistance movement during the First Chechen War and following inter-war period. According to the author, the main reasons of this process are criminality and religious fundamental radicalisation. They together produced inner confl icts between fi eld commanders; some of them attacked Russian security forces in neighbouring regions (Dagestan, Ingushetia), even after war had ended. Disintegration processes were encouraged by social deprivation after the first war, by strategical position of Chechnya in relation to smuggling drugs and weapons, stealing rude oil, and fi nally activities of foreign Islamic solidarity fi ghters. All those factors signifi cantly contributed to the outbreak of the Second Chechnya War.

There are no military conflicts without deception, as it is among others a very cheap method how to contribute to the successful accomplishment of the assigned mission. Military deception (MILDEC) is applicable across a wide range of military operations. MILDEC can be conducted during all phases of military operations at strategic, operational, and tactical levels. It is defined as being those actions executed to deliberately mislead adversary decision makers as to friendly military capabilities, intentions, and operations, thereby causing the adversary to take specific actions (or inactions) that will contribute to the accomplishment of the friendly mission. According to he author, the operational deception is to be explained in more detail, basic rules are to be outlined, including fundamental principles and methods of deception for operational planning.

The NATO Washington Summit in 1999 discussed Defence Capability Initiatives to increase Alliance defence potential together with capacities for accelerated deployability and mobility of NATO forces. This fact was underlined during Prague Summit 2002. One of Prague Capabilities Commitments is the requirement of deployability and sustainability in operations. Among others, this requirement is met by Memorandum of Understanding and bilateral agreements. The Czech Republic is involved in activities of international organizations, enumerated in this article. We support a principle of specialization, the concentration to limited, part-time scale of transport capacities operating for Czech peacekeeping missions. Active participation in the Movement Coordination Centre Europe could be the leading pattern for synergic cooperation in the field of strategic transport.