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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,

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.

The main theme of this extensive paper is ethical evaluation of the state of affairs in Iraq that would play greater role - directly or indirectly - in the decision-making of foremost politicians, more role then we might think. Although the author quotes various positive or negative attitudes towards the war, he does not intend to prove or refute presented theses. He broadly treats e.g. the so-called just-war, events when imminent threat might be a case for war, moral clarity in a time of war, situations when we consider that our aims might be achieved by peaceful means. Last but not least, he writes about attitudes of church leaders, the Holy See, lines of their reasoning. The armed forces are called upon to do their duty. The greater the threat, the grater is the risk of inaction, the more compelling the case for taking anticipatory actions. In such case, the governments make their final decisions. It is not the responsibility of church-leaders or military commanders. To obey it, it would not be in conflict with the churches teaching. In these circumstances, the troops could regard an order to go to battle as morally decent, in pursuit of a moral good purpose.

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.

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.

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