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Today's Diverse Army: Changes in the System of Training and Career Preparation of Junior OfficersMilitary artPplk. Ing. Bohuslav Pernica, Ph.D., plk. gšt. Ing. Jaromír Zůna, MSc.Vojenské rozhledy / Czech Military Review Nr. 3/2009, Vol. XVIII. (L.): 43-48 The article elaborates local conditions that lead to the fundamental changes in recruitment and preparation system of new army officers. Traditionally, new career officers used to be graduates from military colleges (since 2004 University of Defence). Due to the changes aroused by the transition from conscription to all volunteer forces, Czech military is experiencing increased internal and external pressures on this traditional models of recruitment and preparation. At present, the most visible outcome of this development is severe shortage of junior officers. The combination of internal and external factors (competitive civilian job market) brings the need for expansion of the traditional recruitment models. One of the most promising ways of manning appears to be recruitment of graduates from civilian universities and their subsequent military training at Military Academy in Vyškov. |
Military Grade Structure During 1989-2009: How Many Officers Are Enough? (20 Years of Rank Structure Transformation)Opinions, controversyPplk. Ing. Bohuslav Pernica, Ph.D.Vojenské rozhledy / Czech Military Review Nr. 4/2009, Vol. XVIII. (L.): 114-123 The important part of the forces transformation deals with the problem reducing in numbers of officers, namely field officers and general corps in the Czechoslovak Armed Forces and lately the Army of the Czech Republic. The main cause of this reduction was new concept of military career, as before the transformation it used to be a lifelong profession. The downsizing started in 1990 and it ought to have been finished by the end of the first period of the Czech Armed Forces Reform, as of 2008/12/31/, but it appears that downsizing is endless. The author quotes figures concerning numbers of officers; several rank charts and tablets with corresponding NATO and Czech grades respectively are used to demonstrate veracity of his statements. According to Lt.Col. Pernica, the downsizing is going to continue but no one knows how many officers for the all-volunteer Czech armed forces will be enough. |
The Legacy of Sammuel Huntington (From the Prevalence ofIdeological Conflicts to the Clash of Cultures)Book reviewPhDr. Antonín Rašek.Vojenské rozhledy / Czech Military Review Nr. 2/2009, Vol. XVIII. (L.): 152-155 This essay is based up ideas summarized in Huntington's famous book The Clash of Civilizations. According to Mr. Huntington, there are seven or eight world civilizations. The West is "unique"-but its values are not universal. World politics is entering a new phase, in which the great divisions among humankind and the dominating source of international conflict will be cultural. The decline of the nation state from the conflicting pulls of tribalism and globalism, among others. The author of this essay introduces individual world's cultures and traces prognostic visions both from historical and topical point of view. He warns against intervening into civil wars, as we know very little about their cultural background which must be respected; our interventions might be disserviceable. |
Command and Control in EU OperationsMilitary artPplk. Ing. Jaroslav KulíšekVojenské rozhledy / Czech Military Review Nr. 3/2008, Vol. XVII. (XLIX.): 29-51 This article deals with the EU command and control functions and provides basic information on the structure and capabilities of the EU CCS in Battle Group EU operations. The author describes political and strategical levels CCS (COREPER, GAERC, COPS, CivCom, EUMC, EUMS, BDE HQ, prospective EU FHQ). Only US, EU and E3 (Britain, France, Germany) are capable to realize integrated expeditional operations. The ACR can work only with cooperation with them. The Czech Republic as a small EU member state is actively engaged in the building of the Battle Group EU. The Czech Army is going to increase its expeditionary capabilities as demanded and be prepared for a broader range of conflicts and crises in the vital area of the EU concerns. At present, the ACR is able to carry out a self-supported, integrated expedition operation only on the edge of all its strength. The political leaders must bear this fact in mind, as the army mustn't be overburdened, otherwise it might lose its credibility. All information and data for this paper were drawn from unclassified sources. |
Ten Years Since We Joined NATONonreviewedPhDr. Zdeněk BorkovecVojenské rozhledy / Czech Military Review Nr. 4/2009, Vol. XVIII. (L.): 23-28 This year we marked the 10th anniversary of our full membership in NATO. We've verified that the nation can become a "full fledged member" in eight or ten years at earliest. Signing the treaty, you became "only" a freshman. You must learn everything, from "consensus building" to forming informal coalition. The author of this article, Deputy of the Czech Permanent Representative to NATO, summarizes the history of fulfilling the membership's prerequisites and following difficult process of implementation of fundamentals and requirements, e.g. the so-called NATO legal acquis (Status of Forces Agreement), Planning and Review Process, setting Force Goals, fixing Identification Friend or Foe on Mi-21 aircraft assigned for Air Policing, problems with developing home infrastructure for Host Nation Support. We joined common security planning, took part in NATO Security Investment Programme and Conference of National Armaments Directors. But today's organization is quite different that used to be, the role and missions have changed. We must be prepared to meet them too. |
ABM a SALT I: Security Dilemma, Cooperation and Rational ChoiceInformational pagesMgr. Jan LudvíkVojenské rozhledy / Czech Military Review Nr. 3/2009, Vol. XVIII. (L.): 73-77 The SALT agreements seem to be outdated, nonetheless the current discussion on the U.S. missile defence systems must be perceived in its complexity and theoretical framework, with AMB treaty as a cornerstone. The article suggests that ABM treaty and Interim Agreement, forming together the outcome of SALT negotiations, demonstrate that rational decisions are fully compatible with arms control system and realist approaches to the international relations. The author supposes that cooperation and mutual trust can be achieved through negotiations and perception of other participants. He also takes into account the impact of Soviet nuclear build-up in 1960s is and its consequences. The important conclusion can be derived from this fact: arms control should be expected more in times of military balance rather that the domination of one world's actor. Key words: disarmament, arms control, mutual assured destruction, and antiballistic missile systems. |
Contemplations over Obama's Security PolicyReviewedPhDr. Antonín RašekVojenské rozhledy / Czech Military Review Nr. 3/2009, Vol. XVIII. (L.): 3-11 It is evident that Barack Obama diverges from Bush's pre-emptive strategy. There are changes in style and contents. Obama begins to direct American policy more towards diplomatic negotiations instead underlining military strength. It is evident namely in proposed negotiations with Iran and in case of Russia, where he wants to overcome cooling down after Russia-Georgia clashes and gas crisis. He insists on avoiding unnecessary conflicts and puts stress on good relations with allies and building new partnerships. He is going to withdraw soldiers from Iraq and in spite of problems in Afghanistan to reduce U.S. military budget. Even though Obama wants to maintain American world's leadership, there are some signs of partial changes in American foreign policy, e.g. his orientation towards Asia suggests first signs of multilateral approach of post-American era. The author also mentions the question of "American radar" in the Czech Republic, the fate of which depends on Iran's nuclear power programme. |
Testing and Validation in VTÚPV Vyškov, VOP-026 Šternberk, s.pMilitary professionalIng. Lubomír PřikrylVojenské rozhledy / Czech Military Review Nr. 1/2009, Vol. XVIII. (L.): 121-134 The Military Technical Institute of Ground Forces (VTÚPV) Vyškov was established in 1978 as a research authority and its activities have covered both requirements of the Army of the Czech Republic as well as the civilian sector. The VTÚPV Vyškov Division specializes in equipment, material and technologies of the ground forces. It solves tasks ranging from theoretical analyses and applied research and development to the prototype production phase, testing and validation, and small series production. It is an accredited testing laboratory for testing products and systems; it operates as an accredited certifying body for a large number of products. Since 2003 it is a part of the military repair shop VOP-026 Šternberk, s.p. (state enterprise) founded by the Ministry of Defence. The article enumerates its activities, namely just finishing semi-anechoic hall EMC (electromagnetic compatibility), the most important and most expensive investment project since the late 80s. |
Missions and Tasks of ACR Logistics Since its Establishment till PresentMilitary professionalProf. Ing. Petr Hajna, CSc.Vojenské rozhledy / Czech Military Review Nr. 4/2009, Vol. XVIII. (L.): 142-148 The author discusses the issues surrounding the construction of modern logistic support for the Czech Army as it transforms from a conscript to an all professional force of agile, light forces, with high reliability and low support requirements. The basic philosophy is to create comprehensive system that would offer complex service for a commander in the field of materiel, technology and medical services. The logistics reform must be supported by enhancing communication systems (Information Logistics System) and by seeking the ways of rationale savings, to reach the highest level of compatibility with logistics systems of other NATO nations. "Time Based Competition" and "Time Compression" must be accepted at all levels of logistics system both in peace and field conditions. In the future, the security problems will be managed more by civilian means than by hard force. The goals will be political, economical and cultural. Those changing threats will ask logistic support to be more flexible, mobile, integrated, compact and precise. |
Sovereignty, Integrity, Political Independence (Forming Strategical and Security Documents)ReviewedPhDr. Antonín RašekVojenské rozhledy / Czech Military Review Nr. 1/2009, Vol. XVIII. (L.): 3-22 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. |
New Tactical Publications of the ACR as a Contribution to Higher Effectivity of Tactical PerformancesMilitary professionalGenmjr. Ing. Jiří Halaška, Ph.D, plk. gšt. Ing. Tomáš RakVojenské rozhledy / Czech Military Review Nr. 4/2008, Vol. XVII. (XLIX.): 118-122 The overall trend set by NATO forming small, mobile, modern and highly capable units, prepared for combat deployment whenever and anywhere - determines fundamental changes both in military materiel, arms, technologies, but also those in structures of command and control, in the field of preparation and training soldiers. Small units, company, platoon, section are to be prepared for matching the task in the whole spectrum of operational and combat activities, so that they could immediately conduct warfare after being deployed. Supported by a wide range of Allied Publication, Joint Force HQ and Doctrine Committee, Training and Doctrine Directorate, prepared together a pack of tactical publications introducing principles to support above mentioned principles. At the end there is a list of individual chapters dealing with standard principles which will guide actions of company, platoon, and section. |
NEC-IV Conference ReportInformational pagesVojenské rozhledy / Czech Military Review Nr. 2/2008, Vol. XVII. (XLIX.): 129-130 In November 2007, under the auspices of Lieutenant-General Vlastimil Picek, Chief of the General Staff ACR, there was the 4th international conference held in Prague, dealing with command, control in Network Enabled Capability environment: NEC-IV. The conference was organized by the Institute for Strategical Studies, Defence University Brno, in cooperation with the Department Communications and Information Systems, DoD, and the Department of the Development of Forces-Operational Department, DoD, last but not least with a civilian Carolina Agency, as NEC principles could be utilized even in civil sector. The conference is regarded as a step from theory to practice, both in the field of education, preparation and practical exercises supported by simulators and trainers. In the immediate future, we must develop the integrated environment for EU Battle Groups, brigade task force, covering the whole operational spectrum, so that we could reach a synergy effect in education, pedagogy, science and research. |
Some Aspects of Command and Control of Bde TFin NEC SurroundingsMilitary artPplk. Ing. Jiří Černý, doc. Ing. Vítězslav Stodůlka, CSc.Vojenské rozhledy / Czech Military Review Nr. 4/2008, Vol. XVII. (XLIX.): 44-51 This article deals with the present state of command and control dilemma in brigade battle groups. It outlines the resources of the rationalization of organizational structures at HQs and it shows their impact on modular design of the command posts. The gradual introduction of NATO Network Enabled Capability (NEC) into Czech armed forces (Bde TF-Brigade Task Force), requires first, changes in the structure of individual components of command and control system; secondly, initiating basic changes oriented towards optimalization command and control structures; third, the preparation of commanders and staffs in the field of information technology, so that they could achieve knowledge and control dominance. At the same time organizational changes raise modification within command chains of separate groups. |
Wild Cards in the Future Development of Word's Security (Trends till the Year 2040)Nonreviewed - OtherPhDr. Miloš Balabán, Ph.D., PhD. Antonín RašekVojenské rozhledy / Czech Military Review Nr. 2/2008, Vol. XVII. (XLIX.): 3-17 This opening study is written by two authors, members of Centre for Social and Economic Strategies, Faculty of Social Sciences, Charles University Prague, which is an interdisciplinary research and education unit engaged in the development of theory, methodology and practice of exploring possible futures, and the application of analyses and forecasts in decision making. The authors propose to supplement prognostic scenarios by the so-called wild cards that represent something unpredictable, extra players or actors taking part in a global politics. They compare wild cards of 2001 with the present-day situation, and then predict state of affairs till 2040, among others, the islamisation of Europe and hispanisation of the United States. The purpose of this is to promote dialogues between military and security experts, politicians, civil servants, civil sector activists, as well as individual citizens. |
Europe and Radical Islam: Islamisation of EuropeInformational pagesPavel KrčílekVojenské rozhledy / Czech Military Review Nr. 3/2008, Vol. XVII. (XLIX.): 68-80 The major topic of this article is the problem of radical Islam in the context of contemporary as well as historical development in Europe. In the course of several chapters the author describes basic facts of the modern phenomenon of Islamisation, impending over Europe. His study is supported from several sources, e.g. Gadhafi M., Islam taking over Europe (2006); or reports issued by the Netherlands Security and Intelligence Service (2005); Swiss Country Report on Islamisation (2007), etc. There are over 50 million Muslims in Europe, if Turkey is added to the EU, Europe will have another 50 million Muslims. When terrorism can be considered as a danger, Islam should be considered as a risk to generate such a danger. The democratic state is fully entitled to diagnose any kind of "side effects" as a result of Islamic preaching. This is not judging the religion but its effects on the system. The solution is long-lasting: to support cultural integration, because only a few European Muslims are involved politically, or take part in terrorist attacks. |
The Security as a Dimension of Sustainability and Quality of Life in Czech Perspectives (Reflections for the Year 2008)Nonreviewed - OtherPhDr. Libor StejskalVojenské rozhledy / Czech Military Review Nr. 1/2008, Vol. XVII. (XLIX.): 3-14 The security is not very often mentioned in direct relation to the quality of life and sustainable development. The author introduces the security as their substantial element; he would like to offer an interesting approach towards examining mutual ties between both concepts. In fact, it is not a new idea; common knowledge that peace is more comfortable for life and culture, for economic development, is certainly older than quality of life concept. But, after an easygoing attitude to international background in the 90's, today we again pay our attention to the security problems, even in a wider spectrum, in varied contexts: from changes in world's climate, to differences between rich North and poor South, over international terrorism, efforts for integrated European position towards Common Foreign and Security Policy, NATO, security policy of the Czech Republic, till the individual feelings of safety. |
Fire Team-Basic Building Block of the Modern Infantry SquadMilitary professionalPrap. Dušan RovenskýVojenské rozhledy / Czech Military Review Nr. 4/2008, Vol. XVII. (XLIX.): 123-136 Supported by several historical examples, this article covers the past and contemporary development of both role and organizational structure of the infantry fire teams and squads. Fire team (or fireteam in British English) is an infantry grouping of four or less men (half of a section, GB); or one third of a squad (US). The fire team concept of the U.S. and British Army is shown as an example how to more effectively employ infantry in the all-volunteer military force. The author also shortly mentions Infantry Squad |
ACR Logistics: the 2nd Phase of ReformMilitary professionalProf. Ing. Petr Hajna, CSc.Vojenské rozhledy / Czech Military Review Nr. 2/2008, Vol. XVII. (XLIX.): 131-135 ACR Logistics: the 2nd Phase of Reform by Prof. Ing. Petr Hajna, CSc. In its opening part, the article enumerates a short summary of tasks that were met in 2007, in the period of the first phase of ACR reform. At the same time the author marks out the tasks for its second phase in 2008. Logistics involves obtaining, maintaining, and transporting military personnel, supplies, and equipment. Now, we lay emphasis on the preparation of a new logistics concept in frame of outsourcing system (concentrated on optimalization of the employment of civilian companies for appointed goods and services); development and reconstruction of Maintaining Material Base Štěpánov (depends on allocated financial sources); purchases of T-810 vehicles; unifying control activities in the field of material economy and the founding of Office for Economy Management, subordinated to Logistics Department of Defence Ministry. |
Reach-Back Concept as a Support to Construction Supervision in ACR Mission AbroadMilitary artMjr. Ing. Eva Zezulová, Ph.D., mjr. Ing. Jiří Štoller, Ph.D., pplk. doc. Ing. Pavel Maňas, Ph.D.Vojenské rozhledy / Czech Military Review Nr. 4/2008, Vol. XVII. (XLIX.): 52-59 The article is focused on applications of the Reach-Back concept as a procedural help to the technical supervision of the investor during peacekeeping missions abroad. The fourth part of the article describes the technical supervision of the investor based on KFOR mission lesson learned. Private local construction companies perform the majority of constructional works during KFOR missions. In fact, with the use of Reach-Back concept, there is no difference between the contents of work of technical supervision of investor in peace time in the Czech Republic and during the mission in Kosovo. The Reach-Back concept has several applications, Lotus Sametime, Lotus Quickr iProject (CAD systems). All applications are opened to wide use via field engineering address, http://ipzv. unob.cz. Supervision in ACR Mission Abroad OPINIONS, CONTROVERSY |
The Future Objectives of the Armed Forces of the Czech RepublicNonreviewed - OtherIng.Josef Procházka, Ph.D.Vojenské rozhledy / Czech Military Review Nr. 2/2008, Vol. XVII. (XLIX.): 31-38 The author of this article considers the prospective changes in the development, character, missions and tasks of the Army of the Czech Republic, Those changes are deduced from the changing security environment and long-term development trends. To meet new demands, we must continue in building interoperability and compatibility. The battlefield operations will be planned and controlled by the systems of "Network Centric Warfare" and "Reach Back Operations". It will not be necessary for a commander to be in physical contact with operational theatre. Electronical high speed intelligence, surveillance, target acquisition, reconnaissance will enable the high pace of military operations (together with common analyses, integration of collected data, evaluation of enemy's intents and activities). This will enable to build a credible defence, in the frame of collective security system, hand in hand with other NATO allies. |
Selected Elements of Fire Support at a Tactical LevelMilitary professionalKpt. Ing. Michal Sobarňa, Ph.D.Vojenské rozhledy / Czech Military Review Nr. 1/2008, Vol. XVII. (XLIX.): 127-132 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. |
Fourth Generation Warfare Evolves, Fifth EmergesNonreviewed - OtherJ. NastoupilVojenské rozhledy / Czech Military Review Nr. 1/2008, Vol. XVII. (XLIX.): 15-23 The key fact is that changes in the political, economic, social, and technical spheres are making it possible for a small group bound together by a cause to use new technologies to challenge nation-states. 4GW (Fourth Generation Warfare) uses all the shifts from a mechanical to an information/electronic society to maximize the power of insurgency. Fifth-generation warfare (5GW) will result from the continued shift of political and social loyalties to causes rather than nations. It will be marked by the increasing power of smaller and smaller entities and the explosion of biotechnology. The purpose of this article is to widen the discussion on what forms 4GW may take and to offer a possible model for the next generation of war: 5GW. Adapted from Military Review, May-June 2007. |
Centre of Gravity-the Decisive Operational Concept Part IMilitary artPlk. gšt. Ing. Ján SpišákVojenské rozhledy / Czech Military Review Nr. 3/2008, Vol. XVII. (XLIX.): 14-19 The Centres of Gravity (COG) are characteristics, capabilities, or localities from which a military force derives its freedom of action, physical strength, or will to fight. The COG belongs among the most important operational concepts. It is the main source of power and strength. Without dermining enemy's COG we are not able to carry out any quick and resolute action, to reach ordered tasks, desired objectives. The primary purpose of this article is to offer basic information about this subject. This first part is concentrated predominantly to Carl von Clausewitz's ideas. The article especially aims on disunity and heterogeneity of comprehension of the COG theory in confrontation with contemporary doctrinal publications and original Clausewitz's theory. It highlights coherences that can affect fulfilling political and military objectives in current and future military operations. |
Professional, or Professionalized NCO Corps?Military professionalDušan RovenskýVojenské rozhledy / Czech Military Review Nr. 2/2008, Vol. XVII. (XLIX.): 136-156 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. |
Transparency, Simplicity, Reduction Administration, Effectiveness: Proclamation and Reality in MoD DepartmentOpinions, controversyIng. Jiří DušekVojenské rozhledy / Czech Military Review Nr. 4/2008, Vol. XVII. (XLIX.): 60-69 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. |
Operation EUFOR RD CONGO-Part II (Deployment, Execution, and Re-deployment of Forces)Military artPplk. Ing. Jaroslav KulíšekVojenské rozhledy / Czech Military Review Nr. 2/2008, Vol. XVII. (XLIX.): 39-60 This operation was led by Germany, and made up of elements contributed by twenty EU nations; as well as Turkey and Switzerland. The EU deployed FHQ in Kinshasa and simultaneously kept the over-the-horizon force in Gabon, in order to ensure a deterrent capacity and to avoid unnecessary heavy military presence in Kinshasa. After Operation Althea in Bosnia and Herzegovina, the EUFOR RD Congo was a second EU largest military operation, involving a total of almost 3,000 soldiers and officers). The co-operation with MONUC was decisive in containing the potential spread of violence at a particularly sensitive moment in the election process. The operation demonstrated the EU ability to successfully conduct medium scale autonomous multinational operations within a planned time frame under the UN mandate. 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 Ministry of Defence. All information and data for this paper were drawn from unclassified sources. |
A New Task of Tactical Anti-Air DefenceMilitary professionalVojenské rozhledy / Czech Military Review Nr. 1/2008, Vol. XVII. (XLIX.): 133-137 This essay is based upon the article by Lt.Col. Peter Zillmer, German military journal Europäische Sicherheit, No. 8/2007. The point is as follows: anti-air defence faces qualitative new tasks, this new qualitative level is constituted by the fact that anti-air defence has only few second to prepare all elements for direct firing against attacks of undirected rockets, mortar mines, launched by asymmetric enemies. It is the question of reconnaissance, and early warning, command and control of fire. NATO's programme Defence Against Terrorism results were demonstrated at air firing range in spring 2007. Coalition forces in Iraq are exposed to permanent mass rocket attacks from the part of insurgents, so they use system Phalanx LPWS, originally developed for direct ship defence. The article further enumerates other systems in use: German FüWES, Swiss Skyshield, and so on. |
Urcovani polohy podle mapy, navigace GPS a souradnicove systemyIng. Drahomír Dušátko, CSc.Vojenské rozhledy / Czech Military Review Nr. 2/2003, Vol. XII. (XLIV.): 43-45 |
The Place and Role of Private Companies in Securing Defence Means in GermanyInformational pagesProf. PhDr. Miroslav Krč, CSc., por. Ing. Martin KlusáčekVojenské rozhledy / Czech Military Review Nr. 3/2008, Vol. XVII. (XLIX.): 85-106 The very modern trends in the forces of advanced countries are hiring private civilian companies, private enterprises, in everyday performance of armed forces. As this phenomenon is very frequent, the authors decided to go into its roots, to find a common cause of this fact. In the past, armies were closed societies, self-sufficient, independent from states. Today, gradually, soldiers became more concentrated on key military tasks and supporting functions are transferred to private companies. The German Armed Forces (Bundeswehr) takes over mechanics used in private sector: it integrates economy dimension. Above all, it is transparency of bookkeeping, which ought to give evidence on savings in everyday life of forces. The Bundeswehr uses the so-called Market Testing, as a means of practical cooperation for engaging private capital. All those fact are cited as thoughprovoking. |
Accrual Accounting in MoD ACR: Revolutionary Look at Accounting RecordsNonreviewed - OtherIng. Jana VodákovaVojenské rozhledy / Czech Military Review Nr. 1/2008, Vol. XVII. (XLIX.): 24-28 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. |

