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The fundamental purpose of the nuclear forces that remain is political: to preserve peace and prevent coercion. The Alliance has taken far-reaching steps to adapt its overall policy and defence posture to the new security environment. NATO?s nuclear strategy and force posture were among the first areas to be reviewed. The Alliance?s 1999 Strategic Concept set forth the essential principles for the role and characteristics of NATO?s Nuclear Forces. This article provides an account of the most significant changes to NATO?s nuclear policy. As a first major step of relaxation, the readiness posture of dual-capable aircraft was greatly reduced, in 2002, the readiness requirements for these aircraft were further reduced and are now being measured in months. The author also writes about problems discussed at informal meeting of NATO defence ministers at Taormina, Italy, 2006.

The author summarizes and consequently generalizes security histories of war, peace, military, based upon the events of the last century. Recent moves towards a common European defence and security policy and European defence capabilities have sparked off considerable debate. Concerns have been voiced that this could lead to a decoupling of Europe's security from that of its other NATO allies, or a duplication of effort or capabilities. Above all, there is an urgent need for Europe to boost its capabilities, if it is not to be confined in future to a useful, but limited, reactive defence and security role. It is expected that the US, in a medium-term outlook, to say in the 2020 horizont, will be in a position of the only world's superpower; the People's China will remain only a regional power. All prognostic considerations must be therefore deduced from the position of the United States in the world. The American policy of multilateralism has proved to be most successful in history. As far as the position of our republic is concerned, to improve our defence capabilities we must use the EU as a framework ...242

At present, MoD department prepares a new method of economic control: budgeting by objectives. The process has two levels. The fi rst level covers all sources control, the second one is restricted to budgeting methods. Our defence department is under the pressured of continual budget cuts, so the leading defence representatives should welcome this new technique which will clearly and distinctly present results of limited defence budgets, both for the army by itself and for country defence. Targeted budgeting will be oriented towards outward institutions (parliament) and inside activities (within defence department). Departmental objectives are to be taken as integrative, supported by IT system linked up with state treasury, offering reliable data about costs and expenses within the Chapter of the Ministry of Defence.

The article familiarizes readers with theoretical assumptions of planning and strategical decisionmaking in Defence Department and Czech armed forces. The author finds connections and similarities among others with public sector and civilian structures tied with budget spending. The strategical level of planning is a highly complicated and expert procedure. At present, planning process in defence department, within MoD sector, is specifi ed by the Order of Defence Minister No. 33, 2004. In this document, there are highly elaborated principles and rules of planning of activities and development implemented in defence sector. The article is based upon papers and reports presented at the Defence Sources Course, MIDMC 2001-06, Resources Management Institute, USA, held at the Military Academy Brno in 2001, and documents dealing with managerial problems.

The aim of this work was to make an analysis of current state of catering services in the forces, to define risks of possible harms, damages, losses, or another prospective disasters, in order to propose a systematic approach to the risk management. Identified risks are being completely analysed. Author's team drafted a risks catalogue to make their identification easier. Among others, upon this analysis, they compiled the chart of risks in catering process within the section of the Ministry of Defence of the Czech Republic. A user manual for monitoring and risk control was created, so that we can adopt suitable procurement measures for avoiding or minimizing risks, their occurrences, eventually lowering unwanted results generated by the above mentioned analysed risks.

Relations between NATO and the Russian Federation are one of key factors influencing overall policy of the whole North Atlantic Alliance. They are complicated and sophisticated questions still predisposed by the heritage of the Cold War.But there are mutual fears, common security problems they both have to counter. NATO policy must be established upon present-day reality. It is self-evident that there are common fields of common interests in which mutual balance must be reached. There are among others: armament, preventing arms proliferation, halting proliferation of nuclear, biological and chemical agents, antimissiles defence, counter-terrorism, drugs smuggling, open sea security, common peace operations. After two years the Russian-Georgia war started, military cooperation between Russia and NATO was re-established. Separate problem in midterm prospects presents the solving of conflict in Afghanistan.

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.

The change of security situation in the world, international ties and last but not least changes in operational environment, exploitation of new technologies are reflected by changes in defence planning, military organization, forces engagement and operational assessment. Time, flexibility, cooperation in coalition operations, interoperability in technology spheres play incommutable roles together with trained personnel. Command and control (C2) is self-contained system depending on many factors provided by the so-called System of Communication and Information. At present it is the very base for information collection, decision-making process, preparing variants of operation for both commander and his staff. Among others the author writes about Network Enabled Capability system introduced into Czech armed forces. C2 programme is also a part of educational curriculum at Defence University Brno.

This paper discusses the methods of integrated risk management during evaluating the risk rates of military activities. Risk management is an important tool for effective implementation of secure surroundings. And vice versa, the level of security determines requirements concerning the transformation of armed forces, because this security level plays one of key roles in its implementation. The authors depict individual phases of integrated risk management that ought to be applied not only at the level of military units and groupings, but also during the whole process of security evaluation of acquisitions for missions or regions. The acceptation of subsidiarity principle means that this sort of risk management is a starting base for safeguarding global security. At the end the authors enumerate fundamental principles to be fulfilled first.

The administrative culture is something like "mind set" of "software" of organization, its philosophy, a part of which is the so-called economization. The process of economization of defence sphere will lead to further decrease in numbers, cutting down redundant materiel, supplies. Such economy measures should produce savings in terms of hundred millions Czech crowns, side by side with the increased potential of the whole military organization. The authors introduce Activities in Defence Sector the CAF model (Common Assessment Framework), based upon the Model Excellence of the European Foundation for Quality Management, expressed by the following formula: factors involved equals personnel times activities (education) times facilities (investments). There are some similarities between army management and business administration, so the economy instructions ought to be part of overall military education and training.

Department by Ing. Jiří Dušek. The purpose of this article is to provoke discussion among military public dealing with economy in order to improve economy management in the forces. The author would like to point out the gap between officially proclaimed principles and true economy development in MoD department. Why proclaimed principles remain only on a sheet of paper and are not introduced in practice? In three theses are summarized the main problems to be resolved. The article is not conceived as a mere critique, it also features several proposals how to improve, optimalize, economy behaviour of the ACR. Among others he proposes to make us of 3E indicator (Economy, Effectiveness and Expediency), SWOT analysis, etc. Last but not least, he underlines the importance of economy education for army officers and leading civilian officials.

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.

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.

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.

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).

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