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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.

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.

Management by objectives (MBO), first outlined by Peter Drucker in the 1950s, is a systematic and organized approach that allows management to focus on achievable goals and to attain the best possible results from available resources. The tasks are delegated to subordinates without dictating a detailed roadmap for implementation. Everybody within the organization has a clear understanding of the aims, or objectives, as well as awareness of their own roles and responsibilities in achieving those aims. In the U. S. Army, MBO was implemented into The Army Plan FY 2000-2015, with 789 operational capabilities, divided into 1,248 operational standards, but without demonstrable success, as the system worked rather formally; it was too complicated. The same was true in the Czech Army, where e.g. The Set of Objectives till 2005 came into existence in 1991. The author tries to explain why. He concludes that MBO can be a useful management tool in the army environment, but it should not be realized without proper understanding this process.

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.

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.

Summary of Security Com174 munity Views - Part One. Despite the fact that most of the predictions made in the early 20th century did not realized, there are still plenty of arguments for drawing security prognoses as the only method assessing synthetic alternatives of future progress. The future is not unequivocally determined, as the all comprising development is strongly influenced by subjective motives. We must have scenarios upon which we can act, operate, namely in the field of security. The government ought to set clearly our security agenda, where and why we are going to make possible military engagement. All further actions are developing from those prognoses, i.e. buying tanks, helicopters, parachutes, armoured vehicles, etc. The first part of this security study covers several predictions containing even some controversial visions. They are based upon the opinion survey done among members of Czech military community. The field of investigation comprises EU, US, North Korea, Iran, Iraq, Africa, Asia, even hypothetic Russia-China conflict, terrorism, weapons of mass destruction, and the like.

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.

This essay is practically the first public essay concerning the system of financial standards within the scope of the Czech Ministry of Defence. The author describes current system of financial standards in short-term a medium-term planning. He clarifies their creation, points at some absences and outlines areas suitable for further research. The document is based upon data collected in the specific research project SV05-VVŠ-K02-10-ING. The article is accompanied by several tablets of financial items and cost sheets for individual financial standards.

From economic point of view, the army of every nation spends immense sources from the state budget. To spent sources economically, the officers - managers economists have to be educated in economic science, i.e. they ought to acquire proper economic knowledge, systematically, during his military studies, in army college, or defence university. One of many things the ACR is missing is an economic course explaining army officials above all how to find adequate proportion between costs and incomes, not to make decision only intuitively.

This piece of writing is a polemic with the article by Maj. Pernica "System of Planning, Programming, Budgeting (and Flogging a Dead Horse)? in Vojenské rozhledy 4/2005. Allegedly, the criticized article quoted some misleading statements, based on financial records, inappropriate for this purpose. Ing. Dušek does not agree with its general idea, introduced out of contexts. The Planning, Programming and Budgeting System was introduced by leading economy experts (e.g. university professor Mr. Ochrana, School of Economy, Prague). Some deficiencies and shortages are inevitable, but as a whole, the PPB system works. Statistics is a dynamic science and statistical data are to be judged only in connection with statistical methods used in years in concern. For example, in answering the Defence Planning Questionnaire, we were asked by NATO authorities to transfer entries for leasing Grippen aircrafts from modernization and development items to the operational item. Consequently, the percentage of investment purchases decreased. The same goes for the percentages of National Gross Domestic Product spent for military budget, and so on. Moreover, MoD financial department put several useful proposals how to make financial flows more clear, but the were refused by the government.

The subject of this comprehensive study: the main features of global risk society can be embodied by ecology crises, global financial crises, threat of terrorism. The article is presented as a report to military community and audience, with the underlying focus on terrorism. The author is mapping the global future in the first two decades of this century. As a small country we must pay attention to the developments in the worlds leading powers: the U.S., China, Russia, last but not least, within the EU. Those themes also present individual headings of this study. He treats energy, demography, peace, security, good neighbourly relations, cooperation between states that are most desirable goals we want to reach. In a way, as the main actor of worlds security situation till 2020 is identified Islamist terrorism (radical Islamists, Al Qaeda). At the end Mr. Balabán recalls the former "Security Policy of the Czech Republic" released ten years ago, reminding us the necessity to be prepared for the worst scenarios.