“The modern context of the human development risks”

The article studies objective preconditions of development of the concept of ‘human development risks’; the most prominent works of sociological science and their contribution to the theory of social risks, with some alternative modern interpretations of the risks of social development, which find their expression in such social movements as ‘anti-consumerism’ and ‘de-growth’. The focus is made on interpretations formed at the junction of two global concepts including ‘human development’ and ‘sustainable development’, as well as their reflection in international documents and activities of international organizations. The results of activities regarding the determination of priorities of sustainable development for Ukraine are presented. The specific features of the risks’ manifestation and their interpretation for the human development of Ukraine on the background of unfavorable socioeconomic dynamics are presented, while the estimates of Ukraine’s human development indices and their dynamics at the regional level are introduced.

Introduction 
The risk of human development is related to the risks, associated with social interactions. The issues of risk evaluation and the search of opportunities for risk mitigation are particularly relevant in the periods of increased social tensions and crisis phenomena, when a society needs to make a choice regarding the ways of its future development, to make decisions and to assess their consequences. That is why the issues of social risks are very important for the present Ukrainian society, characterized by a deep socioeconomic crisis of internal character and, at the same time, experiencing a considerable external pressure.
The aim of the paper is to disclose the essence of the modern interpretations of social risks in the context of ideas of human development, as well as to form approaches to the assessment of risks at the national and subnational levels.
The history of the study of social risks is centuries-old. In the narrow and more pragmatic sense, this concept is used to deal with the need to insure from losses caused by the participation of people in the social production (wages, jobs, health, ability to work and so on), i.e. social insurance. The theory and practice of social insurance are well developed and successfully applied in practice, at least in all developed countries.
A wider interpretation of social risk is proposed by sociologists, who argue that such risks are associated This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International license, which permits unrestricted re-use, distribution, and reproduction in any medium, provided the original work is properly cited. with all dimensions of social life, not only with its social and labor aspects. In this regard, even bigger attention is paid to uncertainty and inability to make precise calculations.

Methodology
In this paper, the risks of human development are studied with regard to both sociology and economics. In the interpretations of risks, we have used the elements of the main methodological approaches to the sociological study of risks. In particular, the modernist approach is used, according to which the emergence of modern risks and dangers results from transformations of a society, caused by human activity as well as the scientific and technological progress. The approach of social management is used for evaluations, as it is more practical and which is associated with the interpretation of risks as deviations from 'normal' or 'desirable' course of events. With regard to human development, the theoretical foundations of the corresponding global concept are used. Regarding the assessment of the human development risks, the approaches to construction of integral indices for evaluation at the national and regional levels are proposed, being adjusted for local conditions.

Literature review
The most considerable contribution to the research of social risks was made by Ulrich Beck (1992), Niklas Luhmann (1991), and Anthony Giddens (1991). One of the most important and original works on the risks in society belongs to the German sociologist Ulrich Beck, who was the first to introduce the concept of 'risk society' into scientific use (Beck, 1992). One of his basic ideas was related to the principal inability of individuals to avoid risks in the modern world. As a result, it is impossible to consider separately the 'person and risk' concept or the 'society and risk' concept, but it is necessary to speak in terms of 'risk society', meaning that risks are generated by internal processes inherent to any type of social production.
A society constantly produces risks by itself, and every new stage of development actualizes new risks. For instance, industrialization of the 19-20 centuries, along with its technological growth, led to the problems of poverty of industrial workers in the cities of Europe (in particular, in the initial period), environmental pollution and outbreaks of infectious diseases. The development of the capitalist production was accompanied by increased exploitation of the working people. The conditions of workers were extremely hard till the 1860-70's. The length of a workday was about 14-16 hours, while the working and living conditions were inhuman; low wages, a wide use of women's and children's labor. As a result, working-class riots broke out, which significantly increased the risks of social and political instability. The desire to mitigate these risks forced politicians to initiate the development of social programs for the poor and state regulation of the relations between labor and capital. The legislation was developed, which regulated the workday and introduced some penalties, etc. Thus, the system of state social protection was established, which was able to mitigate the negative effects of the free market.
After the Second World War, a sharp economic boom took place, which was coupled with previously unseen growth in consumption in most European countries, the USA and Japan. Alain de Benoist said that the peak of the consumption era was reached in the ХХ century, resulting in the planet's devastation and, on the other hand, the emergence of environmental concerns (Benoist, 2012). However, along with the prosperity of the welfare states, the problems of intra-country inequality were not resolved, with the issues of security (military, environment) becoming increasingly prominent. According to Beck (1992), the society of income distribution is gradually turning into the society of risk distribution. The risks are becoming global in character.
The study of human development is also quite significant, although it does not have such a centurieslong history as the study of risks. The founders of its theoretical basics are considered to be two outstanding contemporary economists -Amartya Sen (2001) and Mahbub-ul- Haq (1995). Sen substantiated the statement that the process of development is associated not only with the growth in material or economic wellbeing, but also with the expansion of person's capabilities, meaning a larger freedom of choice. Ul-Haq was the initiator of the report prepared by independent researchers, which had to offer an alternative to the one-side orientation on the GDP growth, though it was common for international organizations and economists of that time. He was able to persuade the management of the UN Development Program (UNDP) in his ideas. As a result of realization of these efforts, the Human Development Report 1990 declared: 'Human development -or the human development approach -is about expanding the richness of human life, rather than simply the richness of the economy in which human beings live. It is an approach that is focused on people and their opportunities and choices' (Human Development Report 1990). Since then, the established concept of human development proceeds from the need to find a balance between economic efficiency and social justice.
Since 1990, the UNDP publishes annual global reports on human development; about 1,000 national reports have been published during this period. In this time, the world has achieved a substantial progress in the field of human development, however, it does not mean that the number of problems is diminishing as development itself produces new risks by itself.
The issues of risks in relation to human development remain understudied, although the authors of 2011 Human Development Report 'Sustainability and Equity: A Better Future for All' (Human Development Report 2011) came close to this topic, primary connecting the perspectives of further development with environmental risks and inequality problems: 'The forecasts suggest that continuous failures to reduce serious environmental risks and deepening social inequalities threatens to slow decades of sustained progress by the world's poor majority and even to reverse the global convergence in human development'.
In the Human Development Report 2014 'Sustaining Human Progress: Reducing Vulnerabilities and Building Resilience' the attention was focused on sustainability risks. In essence, there was a unification of the two global concepts of 'human development' and 'sustainable development'. The main idea of this unification is based on the idea that 'the real progress in human development, then, is not only a matter of enlarging people's critical choices and their ability to be educated, be healthy, have a reasonable standard of living and feel safe. It is also a matter of how secure these achievements are and whether conditions are sufficient for a sustainable human development. Evaluation of progress in human development is incomplete without exploring and assessing vulnerability' (Human Development Report 2014).

Development of the modern interpretations
Considering the risks of human development and relying on its classical interpretation proposed by the UN specialists at the beginning of the 1990's, the studies may be conditionally narrowed to three basic spheres of human life: 'welfare', 'education' and 'health'. Without doubt, these spheres do not exist independently, but create a complicated system of relations and interrelations, both between themselves and with external (in relation to them) environment. However, being focused on the current research aims, we would suppose that the risks of human development are placed within the boundaries of these three spheres. Recognizing that a human being is the initial and ultimate goal of development, the concept is based on the following principles: equality and justice, widening of opportunities, active participation of individuals in the development process. The principle of justice is considered to be the striving of people for equality before the law and the equality of opportunities: both material and non-material, both within one generation and between different generations -in this context it is possible to speak of 'sustainable human development', that is a merger of two concepts of 'human development' and 'sustainable development'. The concept of 'human development risk' (irrespectively of the variety of the risk interpretations) can be defined as a probability of some events, which cause losses in certain areas of human development, as well as the influence of these losses on the probability of risks in other spheres. For instance, in assessing the poverty risk for some groups among the population it is necessary to evaluate a further chain: risks for health, for getting an education, for participation in social life and cultural development, etc.
The modern discourse on the issues of human development pays more attention to the problems of 'sustainability' coming close to the unification of the two concepts of 'human development' and 'sustainable development'. The concept of sustainable development has its own history. It became very popular at the beginning of the 1980's, when the World Conservation Strategy was developed on the initiative of such organizations as the United Nations Environment Programme (UNEP), the International Union for Conservation of Nature and Natural Resources (IUCN) and the World Wildlife Fund (WWF) (World Conservation Strategy). The ideas of sustainable development were launched in 1992 after the Earth Summit in Rio-de-Janeiro and subsequent publication of the Report of the World Commission on Environment and Development 'Our Common Future' (the Brundtland Report).
The World Summit on Sustainable Development (WSSD) in Johannesburg in 2002 confirmed the commitment of the whole world community to the ideas of sustainable development for the long-term satisfaction of the main human needs with the preservation of the systems. Among different interpretations of sustainable development, two main approaches may be outlined. One of them insists on the priority of conservation of ecosystems and makes economic growth dependent on it, i.e. restricts economic growth. The second one prioritizes economic development, while considering environment conservation as a condition for ensuring long-term growth. The second approach corresponds to the ideas stated in the Brundtland Report, which speaks of the possibility of a new era of economic growth based on the policy of optimal use of natural resources. This idea is shared by many modern economists.
At the same time, among the modern scientists and public figures there are adherents of the first variant of interpretation. In the economically developed countries there is a growing understanding of the dangerous consequences of excessive consumption. Due to the development of consumer societies there is a growth of such problems as oniomania (compulsive buying disorder), as well as progressive deterioration of environment and social inequality.
In response to these problems, one sees the emergence of anti-consumerism movement and the concept of degrowth. The ideologues of these movements, like the adherents of the first two concepts, declare that economic growth does not always mean social progress. In their view, the world has achieved such levels of production and consumption that threaten to destroy people, and not only because of their impact on the environment, but also on the health of people (problems of obesity, hypodynamia, constant stress). One of the most fundamental works criticizing consumerism belongs to Jean Baudrillard 'The Consumer Society: Myths and Structures' (Fr.-La société de consommation: ses mythes et ses structures;) (Jean Baudrillard, 1998). According to the author, this is a self-delusion society, where neither real human feelings nor culture are possible. There is also an interesting book by such American authors as John de Graaf, David Wann, & Thomas H. Naylor 'Affluenza: The All-Consuming Epidemic', declaring that: '…if we don't begin to reject our culture's incessant demands to 'buy now', we will 'pay later' in ways we can scarcely imagine. The bill is already coming due. At its most extreme, affluenza threatens to exhaust the earth itself».
De-growth also criticizes the fixation of the modern world on consumption. In the opinion of the followers of the de-growth concept, consumerism usually becomes possible due to inequality, leading to environmental degradation and not providing a meaningful and happy life. The time released through the reduction in personal consumption and effective work management could be dedicated to arts, music, family, culture and society (Karl Paul Polanyi, 2001) 'The Great Transformation'. Giulietto Chiesa (modern Italian publicist and social worker) predicts that the coming wars will not be for territories, and not even for resources that bring profits, but for resources that make it possible for people to survive. First of all, he means the resources of clean water. These factors will primarily determine the processes of migrations. Actually, according to the UN data, about one billion people suffer from a shortage of drinking water, while water-related diseases become one of the main causes of death.
Though the ideas of 'de-growth' and 'anticonsumerism' are actively discussed in the modern world, they haven't got sufficient support and even are criticized, especially by the adherents of economic growth through the stimulation of consumer behavior. These ideas are not popular in the Ukrainian society. Suffering from constant economic crises and significant threats connected with the decline in living standards, most residents of Ukraine are not in the position to apply and evaluate the meaning of the risks of overconsumption.

Evaluation approaches
The developments in this sphere are limited to environmental protection policy measures (criteria of Organization for Economic Co-operation and Development (OECD)) or characteristics of separate development aspects. The most comprehensive system of indicators (more than 130) was proposed by the United Nations Commission on Sustainable Development. Also, the accounting standards on sustainable development were developed (RGI -The Global Reporting Initiative). This reporting is meant for providing stakeholders with balanced information about the results of organization's activity in terms of sustainable development, including both positive and negative contributions. However, this system of indicators does not have a universal character; therefore each involved country develops its own system of indicators. International accounting standard still needs to be developed. In the coming years a step forward in this direction should become a wide dissemination of non-financial reporting around the world, as well as the standards in the area of social responsibility (ISO 26000). As a positive step, the acceptance of the Millennium Declaration in 2000 should be emphasized, where the UN defined its global vision of the Millennium Development Goals (MDGs). Ukraine also joined these goals, becoming the first country in the postsoviet area, which adopted the MDGs in 2003, taking into account the national specifics. This document clearly defined aims, target indicators and timeframes for reaching these goals. According to the UN report, on the global scale it was possible to achieve good results in meeting the set goals, in particular, the world's extreme poverty rate declined two times, as well as the infant mortality rate, while the number of children attending schools also increased. About 2.6 billion people got access to the improved sources of drinking water. The target investments for eradication of malaria, HIV/AIDS and tuberculosis saved the lives of millions of people. Ukraine also achieved a definite success, in particular, with regard to the decreased infant mortality and improved maternal health (Tsili rozvytku tysiacholittia, 2015).
In 2015, the start was given to the Sustainable Development Goals (SDG) for the period after 2015, which were focused on the mitigation of the climate change, transition towards the low-carbon and climate resilient economy, and eradication of poverty. The working group on the Sustainable Development Goals, created by the United Nations General Assembly, proposed 17 goals and 169 tasks on sustainable development. At the moment (2016), the works on adaptation of these goals to the national specifics and development priorities are taking place in Ukraine. Among seventeen formulated goals, at least five goals directly relate to environmental problems, while the rest of goals are also associated with environment in some way.
In the process of SDG's adaptation in Ukraine in 2016 a series of public discussions were held, including on the regional level, as well as consultations with representatives of the state authorities, scientific, nongovernmental and international organizations. As a result of these discussions, consultations and surveys, we got the vision of Ukraine's development priorities by different social groups. The most important development goals in the regions (which got the maximum scores by regional participants) were associated with economic growth and health, including stimulation of economic growth, provision of viability of cities and communities, creation of sustainable infrastructure and assistance in industrialization and innovation; provision of a healthy lifestyle. At the same time, assessing the development priorities, regional experts emphasized the importance of building a peaceful and open society at the national level. The goals, which got the least scores, included those that had a more global character: mitigation of the climate change; conservation and rational use of oceans and seas; provision of access to cheap, reliable, sustainable and modern sources of energy, mitigation of inequality between and within the countries (Tsili staloho rozvytku, 2016).
The group of experts also defined 4 priorities associated with economic development and health, including: assistance in economic growth (4.27 scores from 5 possible); poverty reduction (4.17 scores); creation of a sustainable infrastructure and assistance in industrialization and innovations (3.095), and health (3.91). The goals deemed least important by the experts included: gender equality (2.96); conservation and rational use of oceans and seas (3.07); mitigation of the climate change (3.014), and strengthening of the means to carry out and activate work within the framework of the Global partnership (3.2). That is, we may point out that the perception of development risks in the Ukrainian society is associated with internal economic problems rather than with the problems of global character. The consequences of economic recession are becoming more evident. Even in the last five years, a significant drop in the GDP was observed in most economic areas. The volumes of construction declined more than twice (in comparable prices), while the volumes of manufacturing industry -three times, the volumes of mining industry -almost by one-fourth. The absolute poverty rate (a share of people, whose incomes are lower than the actual subsistence minimum 1 ) reached the level of 60%. Globally, based on the criteria of the World Bank, Ukraine belongs to the group of middle-income countries (per capita GNP in the range from 726 to 2,895 US dollars). When using the criteria of relative poverty for inter-country comparisons (such as 50% of the median income in the nominal terms without PPP), Ukraine finds itself among the poorest countries. Ukraine's per capita GDP barely reaches 30% of the median level (according to the IMF list). The negative effect that restricts any further possibilities for human development is the continuous growth of financial dependence of Ukraine. The state debt continues to grow; in the first half of 2016 only the expenditures for its repayment and servicing constituted a third of the total expenditures of the state budget 2 . 1 The subsistence minimum is the calculated value of the cost of living, obtained on the basis of actual prices for goods and services for a certain time period. It is estimated by the Ministry of Social policy of Ukraine. 2 Institute for budget and socioeconomic researches. Budget monitoring / http://www.ibser.org.ua/news/558/ The aggravated economic problems are reflected in the worsening crime situation. In 2015, on average Ukraine's crime rate increased by 100 crimes per 100,000 of the population, while it reached 400 crimes per 100,000 of the population in some regions (Zaporizhzhya, Lviv, Kyiv, Mykolayiv, Kharkivv oblasts), and exceeded 500 crimes per 100,000 of the population in the Chernihiv oblast.

Regional level
Regional studies have become particularly relevant for Ukraine because of the increased disproportions and contradictions between different regions of the country. Serious external challenges, social consequences of significant differentiation of economic development and imperfect regional policy provoke sociopolitical conflicts and create threats for the safety and integrity of the state. To monitor the level and the dynamics of human development, as well as to study its risks at the regional level, the experts of the IDSS NASU (Ptoukha Institute for Demography and Social Studies of the National Academy of Sciences of Ukraine) developed the methods of calculating a regional human development index (Metodyka vymiriuvannia regionalnoho liudskoho rozvytku). These methods are based on the three-level structure: the 1 st level -initial indicators, integrated into 6 different subindices at the 2-nd level, reflecting such aspects of human development as 'population reproduction', 'social environment', 'decent labor', 'education', 'welfare', 'comfort of living'. On the 3 rd level, sub-indices are integrated into one Regional Human Development Index (RHDI). Figure 1 presents the system of parameters for RHDI calculation.
The dynamics of indices by various aspects of development is presented in Figure 2. Here one can see a definite progress by all aspects until 2014, except in the field of labor. In the last two years (2014-2016), the situation has worsened for all aspects (except education). With regard to social environment (the lowest score among all aspects of human development), no substantial progress has been observed. Unfortunately, Ukraine remains the European leader according to the rate of HIV prevalence. According to the estimates of the UNAIDS experts, up to 250,000 persons live with HIV in Ukraine. And only every second person is aware on his/her diagnosis -as of April 1, 2016, there were 132,714 HIV-positive patients registered in Ukraine. The most HIVinfected regions are Dnipropetrivsk, Donetsk, Kyiv, Mykolayiv and Odesa oblasts, as well as the city of Kyiv.

Fig. 2. Dynamics of indices by various aspects of human development in the regions of Ukraine, 2008-2015
Source: figure is developed based on the methods of calculating a regional human development index [17].

Fig. 3. The lagging from the target parameters for certain aspects of the regional human development
Source: figure is developed based on the methods of calculating a regional human development index [17]. Figure 3 demonstrates the lagging of indicators of the regional human development from the ideal (or target) parameters.
In spite of some improvements, there is still a difficult situation with the epidemics of tuberculosis. Ukraine's burden of multiresistant tuberculosis significantly exceeds the same indicators in European countries. In the ranking of countries according to this indicator Ukraine is situated between Brazil and Somali (Global Health Estimates 2014).
In the field of labor, the situation deteriorated during the last economic crisis (2008), while the fall was even worse in 2014. A significant decline in the real wages had a large impact on the employment situation. As a result, the share of the employed people receiving a salary below the level of 1,5 subsistence minimum, has risen by more than 10 percentage points.
In spite of the relatively favorable situation in the field of education, some dangerous tendencies can be observed, which may cause serious problems for the formation and development of human capital in the future. Firstly, one can observe a devaluation of higher education, i.e. the reduction in the rate of material returns (expected wages). In spite of the retained positive influence of the received education on the level of wages, the results of the modeling for different time periods confirm a significant decline in the 'norm of return' (Makarova, O.V., 2014). Secondly, the immigration sentiments of the youth are increasing both in relation to education and working abroad. In 2014, according to the data of the Polish educational organization 'Perspektywy', almost 10 thousand Ukrainians entered the Polish educational institutions (in 2013 -5 thousands). Besides, the vast majority of young people going to get an education abroad intend to stay there forever at every opportunity. Both these factors form significant risks for preserving a high level of education as part of the human development in Ukraine.
With the exception of the mentioned socioeconomic problems, Ukraine has a wide range of unsolved environmental problems. In spite of the availability of the rich natural resources in the country, their use does not correspond to the principles of sustainable development. Waste utilization is a nation-wide problem. Members of the working group on the preparation of the first report on the Sustainable Development Goals for Ukraine note that the volumes of the produced waste keep increasing, and only a small part of this waste is recycled.
The practice of dumping the waste on overflowing landfills is a threat for environment increasing the risks for human health. There are also significant problems with land use, quality of drinking water, reduction in the diversity of flora and fauna.

Conclusions
The task of overcoming the deep economic crisis, which leads to the losses in human potential, is particularly acute for Ukraine. Both direct demographic losses (the prevailing of deaths rates over birth rates) and losses caused by labor migrations are taking place, leading to the continuous 'brain drain' and aggravation of 'social health' in the society (low levels of trust, increase in subjective poverty rate, the perception of the total unfairness in the distribution of resources). The negative social phenomena are exacerbated by unfavorable environmental situation. The military conflict taking place in the east of the country has permanent threats to life and safety of the population. Therefore, the risks to sustainable human development are increasing. The situation needs some urgent solutions aimed at developing a clear and consistent development strategy, as well as the implementation of meaningful actions, primary directed at eliminating the threats to human lives and realizing the policy of the growth recovery based on the principles of sustainability and fairness.


CAPITAL MANAGEMENT AND MEASURING INTANGIBLE ASSETS FOR PUBLIC ORGANIZATIONS, REVISITING THE LITERATURE

Public administration is not alien to knowledge society or to the "new economy". Thus, it is transforming itself to these new requirements, improving its processes to meet the needs of citizens. In this context intangible assets play an important role and become a source of competitive advantage, but only if they are properly managed. Therefore, it is necessary to previously identify intangible assets. This paper revisited the literature in order to comprehend intellectual capital model reflecting different capitals which make up institutions. This study aims to propose an intellectual capital model that enables measurement and management of intangible assets in public administration, including specific issues of public entities.

INTRODUCTION
We are immersed in a dynamic environment, complex, variable and uncertain (PRAHALAD; HAMEL, 1990) that affects all economic sectors, both in private and in public. In addition, it produced a transformation of the economy in which the intangible assets are the main factors of value creation and wealth (GRANT 1996;AMIT;SCHOEMAKER, 1993;BUENO, 1998).
This perspective leads to redefine the civil service and the public service from the new approach, which requires to know that assets related to information, knowledge, talent. Organizational learning has public authorities, seeking mechanisms to know and measure the value of knowledge and public intellectual capital, to learn how to create, transform and transmit, and thus to carry out an efficient and effective management of these resources.
These factors enable the performance of the public service and enable its management to provide the precise capabilities to achieve flexibility, responsiveness and quality to meet the demands of citizens and other social actors. Despite the actuality of these concepts, we have to be aware that ideas related to intellectual capital are not new, active immaterial always have existed in organizations. It happens that the interest increases as extending the new economy based on information technology, growing service businesses and appear more entities based on knowledge.
This study aims to review the literature on intangible capital and knowledge, highlighting the importance these resources have in the public sphere from the two main strands of thought on capital.

ROLE OF INTANGIBLE IN THE PUBLIC SECTOR
Intangible assets are having a growing importance for the company and supporting its competitive advantage as its specific characteristics make them have a strong potential differentiator respect amongst competitors (SALAS, 1996;BUENO, 1998). Factors such as the company's image, technological knowledge, human capital or brand are variable with a weight increasing in explaining business success (NAVAS; ORTIZ DE URBINA, 2002).
Thus, the private sector do not have estimated efforts to draw models of measurement and management of intangible capital or to find new indicators to http://www.ijmp.jor.br v. 8, n. 1, January -March 2017ISSN: 2236 evaluate more precisely organizations strategies. However, public authorities have provided very little interest as, registration and management of intangible assets or intellectual capital. Besides, despite its undoubtable interest, intangibility is more present in the public sector than in private companies (BOSSI et al., 2005).

INDEPENDENT JOURNAL OF MANAGEMENT & PRODUCTION (IJM&P)
In the public sector, intellectual capital has a greater range than private sector: first, because the objectives of public bodies are not profitable; secondly because the resources used more intensively are immaterial; and thirdly because the most frequent objective of management is to provide services and these are, in essence, intangible.
Nevertheless, public administration has faced with real delay compared to private companies, the importance of intangibles as critical to a proper strategic direction and as quality generators and competitive advantages. Finally, public sector looks forward to making less effort in studying, registration, management and measurement.

ECONOMIC AND ADMINISTRATIVE THESIS
But what kind of assets are we talking about? There are different concepts such as: "intangible assets", "intellectual capital", "human capital", "immaterial assets," "invisible assets", "knowledge capital", "intellectual assets", etc. It seems that we are before a lack of widespread basic agreement on any kind of research or publication (KNIGHT et al., 1993;SWAN;SCARBROUGH, 2001). In our work we use indistinctly the "intangible" and "intellectual capital" terminology, as numerous authors did (LEV, 2003;CAÑIBANO et al, 2004, SÁNCHEZ., 2008. Intellectual capital and knowledge (BONTIS 2002) are concepts that are closely related to the point that some authors believe they are synonymous (DARROCH; MCNAUGHTON, 2002). We state, as most scholars of this subject (PELUFFO; CATALAN, 2002;OLEA;SOLÉ, 2002;SANGUINO, 2003;VIEDMA, 2000), that they are different concepts -although there is subtle line between them.
Knowledge is the basis of intellectual capital, the most important component of intangible assets and the main source of innovation systems in the value creation process for organizations and competitive advantages. Intellectual capital is a broader concept which includes not only individual and organizational knowledge,
On the other hand, there are multiple classifications of intangible that have appeared since the nineties -the apex of intellectual capital theory. First classifications of these features are due to authors such as Brooking (1997), Sveiby (1997, Edvinson and Malone (1997).
Currently, among all existing classifications, the most used is the one which breaks down intellectual capital into three major components: human capital, structural capital and relational capital (EUROFORUM, 1998;ROOS;ROOS, 1997;BUENO, 1998), which are based the proposed Edvinsson and Malone (1997).
In the preparation of the public sphere models to measure intellectual capital, it is usually from three classic: human, structural and relational capital adding the appendix "public." The structural capital public is dismembered in public organizational capital, public technological capital, and relational capital, according to Intellectus model (BUENO et al., 2003).

It
presents briefly the contents of each of these cities: public human capital: The public human capital refers to the knowledge, either explicit or tacit, individual or social, that have members of the organization and groups, as well as its ability to generate, that is, the ability to learn and to share knowledge with others for the benefit of the organization, and that is of great use to achieve the mission of the entity. In turn the human capital is based on three groups: (i) values and attitudes, (ii) expertise and (iii) competition.
Public structural capital: is the set of knowledge and derivatives intangible assets of action processes that are owned by the organization and get it when people leave, unlike what happens with human capital (MERINO et al, 2004).
Public relational capital: includes the set of intangible derived from relationships that keeps the organization with the different agents linked to it (BUENO et al, 2003). It breaks down into two: public capital and relational capital of the entity.
The public capital collects organization utility to develop its role as a public service to citizens. The public entity relational capital refers to the value that have relations with the key players linked to the entity main activity.

OWNERSHIP/HOLDING THESIS
The new thesis on the forms of appropriation / exploitation of the worker's intellect, that is, those that are dominated today as a kind of immaterial production, this is the argument that knowledge would have grown in importance. This knowledge could not be reduced to its technical dimension, once formalized by the capital in traditional industries. With this, "the knowledge of experience, discernment, coordination capacity, self-organization and communication. In a nutshell, forms a living knowledge acquired in everyday traffic, which would form a resistance to capital appreciation logic.
The unfolding of capitalist productive forces would have created, with this, an exploration niche antagonistic labor to the capitalist valorization process. Knowledge, high central product in contemporary capitalism, would tend to establish itself as a "non-commodity". If, at the one hand, capitalist forces try to maintain access to this knowledge the goods, on the other, this task cannot be completed in its entirety, as it would be in dissonance with the capital expansion movement.
The extent of commodity production would not allow the restriction of the operation of certain works. For the same, the universalization the products of immaterial labor characterize the knowledge formalized and codified as a good of unrestricted access.
In terms of Gorz (2003), the radicalization of immaterial production would become therefore essence of the expression of a "communism of knowledge." This cognitive productive force, generated in interstices "of capitalist society, the daily experiences of individuals would, finally, the theory of value / work to excrescence, as would mark one contradiction between universalization logic of immaterial goods and forms to merchandise.
The redesign the historical form of capital appreciation today would base the non-operational character of Marxism as an analytical tool. So are structured are two closely related problems. The first is with respect to a new productive, synthesized by immaterial type of production. The second is linked to the operability of Marxist social theory and the analysis of immaterial production.
To immaterial work is adopted an 'autonomization process' regarding recovery processes and capital accumulation. Its immeasurability would become a matter of

INDEPENDENT JOURNAL OF MANAGEMENT & PRODUCTION (IJM&P)
http://www.ijmp.jor.br v. 8, n. 1, January -March 2017 ISSN: 2236-269X DOI: 10.14807/ijmp.v8i1.494 life or death for the recovery process. Once the capital can restrict immaterial production to the value of change, the logic of social reproduction would be guaranteed. In the meantime, the production of new information necessarily presupposes new knowledge accumulated and disseminated by the worker and, grin, grin, the tension would remain ever present.
It turns necessary to restrict, then the product knowledge to their own logic, limiting, the capital. The suggestion presupposes, first, a turn of the control of knowledge process could be sued for himself; and second, a reduction of the immediate job, causing a reduction of the payment and the amount of change of goods. With this, the monetary value of goods is tended to reduce, which would imply that the wealth and profits produced decrease at the point of disruption capitalist accumulation base.
Cognitive capitalism would be announced in the whole of this analysis, as anteroom of the "crisis of capitalism in its strictest sense". Such remark supports the idea of a ticket to socialism from capitalism interstices rather than overcoming it.
Finally, this reading is based overcoming the antagonism between social classes based on the prescription of a consensual alternative social conflicts, a kind of pact gentlemen Set up this way, an ambivalence, therefore, that the "knowledge capital" can enter the circulation, it must be converted into commodity capital, it should be associated with the traditional forms of capital, since "it is not capital in order usual, and does not have as a primary destination to serve the production of excess value, nor no value, in the usual sense. "not adjusting to the traditional standard of capital appreciation and at the same time, developing a central productive force, "knowledge capital" would present itself as a moment of negation of capitalism. Still, that "Wealth creation is separated from the creation of value", individuals should recognize their tendency on the basis of an awareness. With this, the market value would lead to a wealth that could not be regulated by capital.
On the one hand, a commodity production so that deepens the capitalist economic rationality, the other an immaterial mode of production in which would be the principles of social transformation articulating within the same logic, the same system. The output from the viewpoint of capitalist production, is transform

INDEPENDENT JOURNAL OF MANAGEMENT & PRODUCTION (IJM&P)
http://www.ijmp.jor.br v. 8, n. 1, January -March 2017 ISSN: 2236-269X DOI: 10.14807/ijmp.v8i1.494 "knowledge capital" in capital goods so that it can enter the circulation process. The knowledge capital takes the form of merchandize, it is characterized as capital. Its peculiarities are subject to capital as a social relation.

IMMATERIAL PRODUCTION AND SUBJECTIVITY
The There is, thus, an attempt to re-appropriation of Marx's theory as producing a "cycle" extended not only related to industrial production, but also the formation of a collective of workers interrelated for producing consumer knowledge, which would refer to the prospect of reconfiguration of the general intellect (general intellect).
Accordingly, the traditional industry, as an organization locus of political resistance, would give rise to large company, a factory society, (i.e. production / consumption / distribution) would become one and the same thing that synthesizes the immaterial production.
This production and exploitation of immaterial work goal as a central productive force would be radicalized to universalize the exploitation of the worker's subjectivity, making play the real assumption of their social status. As indicated Lazzarato: "It is immaterial work that activates and organizes social production / consumption ratio. The trigger both productive cooperation and the social relationship with the consumer, is materialized in this communication process (and, therefore, work and consumption).
Still, the appropriation of immaterial work concept ends up being mediated by the individual figure, or rather the isolated worker. There is, as a result, the
Accordingly, the craftsman, with the control of the work process is the figure to be rescued from the past. The only able to acquire a political awareness of its becoming. The consumer producer is therefore stuck in analogy to the artisan as a full employee, and is now referred to as potential political subject in the context of a producer society of immaterial goods.
In practice, the changing forms of labor exploitation would result in the restoration of the content of qualifications required to forms of commodity production.
However, today, these contents, forming a specific subjectivity, endow certain workers to form an anti-capitalist type of political struggle. To buy, to consume information within the production process, would create a process of political resistance. The political struggle was in these terms placed in retail.
The crowd, a central concept to define the policy Negri, is related not to the group of workers, but the consumer worker isolated, that the accession to the specialization of labor process, (i.e. retraining could contribute to the densification of The policy, for Negri, is defined then as a set of isolated actions, dispersed in "crowd." Each individual becomes a political subject at the time of production or consumption of goods information. Only at this time is that the individual could tune into the "global society". The policy on the market and the integration of politicians of all countries would be entangled by the conscious purchase of new products. So, here is a complete negation of the concept of social class and, therefore, an apology consumer producer citizen as a political subject.
In this new version of the Messiah, able to transform capitalist society, the relationship between the qualification and the subjectivity of the central becomes worker. With the transformation of labor skills, the formation of anti-capitalist http://www.ijmp.jor.br v. 8, n. 1, January -March 2017ISSN: 2236 struggle, marked by the incorporation of professional qualifications is taken, therefore, as a basic assumption of political intervention and social transformation.

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The extent of industrial logic to society would serve a social production no longer attached to the restricted universe of Taylorism-Fordism production, but immersed in total social relationship.
Consumption of information products, immaterial, enlarge social fabric, allowing the creation of a new anti-capitalist project. Would break the forms of domination activated by competition and finally the constituent power would manifest itself as a social power. With this, it would have more sense analytically characterize a separation between production and circulation. All would be to Negri, producers. In fact, all have specific functions and turn more functional would be the same as creating the foundation for a new society.
To illustrate his criticism, Lazzarato analyzes the formation of this new subjectivity based on the Japanese factory. Points out, at the expense of it, for a displacement of "content" of the skilled worker for the multipurpose worker.
In his words, "there is a shift from 'contents up', implementation of decisionmaking. Responsibility that is required to random automated plant management and the continuous improvement of the durability and quality of the product. " There would be, in the process, an internalization of Taylorist prescriptions to automatic machines, but a new professional framework become necessary to provide the command to this production line.

MEASURING INTANGIBLE CAPITAL
To enable companies to effectively manage the intellectual capital of the company and maximize its value creation potential is fundamental, not only identification and evaluation, but also its measurement that can be performed by a value share generated by capital intellectual within the company, or through the relationship between business variables that lead to a certain amount of intellectual capital.
Objectively, Kaplan and Norton (1997) argue that what cannot be measured cannot be managed, showing the importance of identifying and measuring intangible assets. If not rated, measured by indicators of an element, proper identification is not possible in your presence and will not be able to control its evolution. http://www.ijmp.jor.br v. 8, n. 1, January -March 2017ISSN: 2236 Companies always have employed methods to value their assets, traditionally financial measures have been the most used to achieve this purpose, however, the knowledge economy puts of relief that these methods were obsolete and insufficient to collect the value of assets intangible, therefore, there have been a large number of methods for the measurement of intangibles. The fact that there are multiple models indicates the difficulty and tenacity of the experts of this theme to reveal the value of intellectual capital as well as the importance awaking among academics the phenomenon of intangibles.

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Models for managing intellectual capital can be classified attend to different criteria, Luthy (1998) and Williams (2000) grouped in four categories are: methods of direct intellectual capital, market Capitalization methods, methods of back on assets, and Scorecard methods. All models have been developed for private company and several of them later applied to entities in public sector.
It is understood that almost any of the methods is likely to apply to the public sector, with the only saved to contemplate spare characteristics that differentiate to the public-private management. However, it must be borne in mind that the public sector is not at all homogeneous, the activities of the member organizations are multiple, virtually cover all economic sectors, legal forms that can adopt are different, may have a greater or lesser degree autonomy, funding formulas may also differ.
Although there is a big goal common to most public entities is to improve citizens' well-being, there are multiple generic and specific objectives as the efficient allocation of resources, income redistribution, promote development, improve people's health, improve safety, etc. Furthermore, the stakeholders (stakeholders) are different and have their own goals.
Therefore, would have to analyze the organization in question, determine what are the objectives to be achieved related to intangibles (see intangible, enhance intellectual capital, establish a culture of knowledge and learning, improve quality, achieve excellence, managing strategically, etc.), choose the model that best suits their characteristics and finally adapt the model to the organization due to the previously mentioned factors.
Of the different models, in a preliminary analysis the best suited to the public sector are the so-called "scorecard methods." In fact, according to the literature

INDEPENDENT JOURNAL OF MANAGEMENT & PRODUCTION (IJM&P)
http://www.ijmp.jor.br v. 8, n. 1, January -March 2017 ISSN: 2236-269X DOI: 10.14807/ijmp.v8i1.494 reviewed and published experiments, most of the models used in the administration belong to this group, although there are also many designs that are team own, company or people who have implemented the same way that It occurs in the private sector.
Internationally the three most popular models are the Scorecard Report, translated into Spanish as Frame Integral Command, the Intangible Asset Monitor and the Skandia Navigator. In this sense Chaminade and Cañibano (2004) show that among the most popular methods are the Framework for Comprehensive Control (BSC) Norton (1992, 2000), Intellectual Capital Assets Monitor (SVEIBY,1997) and Navigator (EDVINSSON; MALONNE,1997).
In turn, Viedma (2002) states that these three models symbolize the most representative methodology of regular theory of intellectual capital, according to Adrienssen (2001), and constitute the foundations of the current paradigm of intellectual capital. In many countries the majority of public organizations that have deployed some initiative to manage the intangible conducted from the perspective of excellence and quality, and therefore are based on quality systems.

FINAL CONSIDERATIONS
Public administration must respond to rights deriving from society transformation and citizen demands, standing in the center of their decisions. For this management should be more competitive, to increase the satisfaction of citizens and stakeholders, improving the provision of services by detecting what are the good management practices and hence aspects should be modified in order to obtain excellent results.
This perspective leads to redefine the civil service and the public service from the new approach, which requires to know that assets related to information, knowledge, talent and organizational learning have public authorities, seeking mechanisms to know and measure the value of knowledge and public intellectual capital, to learn how to create, transform and transmit, and thus to carry out an efficient and effective management of these resources.
It is important to note the difference of the characteristics theses of immaterial labor as the main productive force, that the logic of capital has, in aspects that are usually identified as economic, synthesis. Nevertheless, it is impossible to arrest a
The synthesis governed by capital in the figure of the economic, the relationship circulation production of goods, is the expression of a synthesis of different elements that gain economic representation. In this process it is basic to rely on an intellectual capital model that facilitates the measurement and management of intangible assets, which is why we present in this paper a proposal of model based on the methodology formulated by Scorecard balance and (MERITUM, 2002).

Thus, part of the mission model that proposed the organization and vision
about what you want to become to propose a set of strategic objectives. The terminology then to describe the different capital is adopted by Intellectus model, so that the components of intellectual capital (human capital, structural capital and relational capital) break down into elements and in turn they are divided into variables, which are measures, ultimately, by indicators.


Impact Analysis of Slovak- Hungarian Cross Border Cooperation Projects

Cooperation is the key to a better Europe. European Union supports territorial cooperation between borderregions, especially in the border settlements. Border regions, towns and districts promote cooperation as a tool for growth and change through policy development and strategic orientation within territorial cooperation and beyond regional development. Regional disparities in Slovakia are actually the highest among EU countries and the Cohesion policy tries to balance with European standards. The aim of the study is to analyze the impact of projects on disparity and economic growth in border areas mainly in the context of Slovak indicators. The comparative study also hypothesis whether the cross-border region in Hungary and Slovakia behave differently in terms of absorption in the 2007-2013 programming period. Besides, as for methodology, it was used various types such as statistical data, convergence analysis by disparities, comparative studies, absorptions maps of CBC projects, cohesion analysis of the region. Finally, it is focusing on future prognosis and possible trend of the current 2014-2020 period.

Introduction
Nowadays, the efficient development of regions is hard to imagine without utilization of opportunities from development funds and EU sources. This is especially typical for settlements in cross-border areas, which are located near to the state's border and relatively far from centralized industry and community centre of a country. It is particularly necessary to use allocation resources of the European Regional Development Fund in order to maximize their impact on achieving the target goals and to approach the EU's average, both in the terms of GDP and unemployment rate. In case of Slovakia and Hungary this resource is the Cross-Border Cooperation Programme between Hungary and Slovakia (hereafter as "CBC HU SK').
The research is conducting mainly on testing the hypothesis: "Realisation of CBC HU SK projects and its absorption positively influences the regional development of Slovakia ".
Finally, the perspectives and the current cross-border cooperation programmes in the period of 2014-2020 will be briefly introduced. Special focus is taken on the role of regions in Slovakia in terms of disparities and project absorption where it is also presented whether the numbers and amounts of approved CBC HU SK grants resulting the cohesion of regions in Slovakia.
Methods used: Statistical data analysis, Convergence analysis by disparities, Comparative studies, Absorption Maps of CBC projects, Cohesion analysis of the region tal fund of US$442 billion. In addition, non-main stream banks around the world which offers Islamic banking windows are 320 banks managing a fund of US$200 billion (Nasser and Muhammed, 2013). Companies enjoy with high growth rate and profits command high price earnings ratio and higher share price whereas companies slowing down or with fewer growth prospects are punished by lower price earnings ratios and stock prices (Singhania and Anchalia, 2013).

Theoretical background
In search for efficiency, effectiveness and fiscal sustainability of cross border territory projects, NUTS 3 regions gather more performance and information on funding than ever before. As many of them have thought to incorporate and use this kind of information in budgeting of local government and planning cooperation continuously and simultaneously with regards to EU Cohesion Policy.

Cohesion Policy of the EU
Economic, social and territorial disparities at regional and national level have increased in the enlarged European Union. In order to strengthen economic and social cohesion the Community is aiming at reducing these disparities between the levels of development of various regions and the declining of the least favored regions, including rural areas. Achieving the highest possible efficiency in the use of EU Funds for the development of education and employment in the Slovak border regions is a priority and one of the main objectives of the Commission, national governments and the regions themselves. Role of the European Regional Development Fund in Slovakia is mainly expressed with the main goal of European territorial cooperation. Cohesion Policy is helped by Cohesion Fund which is one of the five European Structural and Investment Funds. From 2014, these operate under a common framework and pursue complementary policy objectives. They are the main sources of investment at EU level to help Member States to restore and increase growth and ensure a job rich recovery while ensuring sustainable development, in line with the Europe 2020 objectives. (https://portal.cor.europa.eu) The number of projects is surprisingly very high in this area, however according to the public awareness whereas those towns where the Cohesion Policy rule of convergence criteria of GDP< 75 % is already fulfilled. (http://ec.europa.eu) In terms of the number of project we can find that there is higher amount of contracted amount in Southern regions of Slovakia in Operation Programmes (Pawera, R. Šmehýlová, 2015). In accordance with the new design of the European Cohesion Policy of 2014-2020 and the targets set in Europe 2020, the programs have been significantly reshaped to achieve greater impact and an even more effective use of investments. These regulations are contributing to the delivery of the Europe 2020 strategy for smart, sustainable and inclusive growth [4].

Cross-border territory and cooperation
"Europe without borders" has been always a slogan strengthening Europe's cohesion. Now and there, it is also disputable if borders still exist (Hagett, P, 2008). However, some publications from the beginning of millennium defined that Schengen control is looping on importance (Dimitrovova, B., 2008) this can be changed in the future after 2015. According to the research of Van Houtumn (Houtum, van H, 1998) the cross-border cooperation is influenced by creation of relations, networking, interactivity, transaction, success, long-term relation. Trust is also a key factor as sometimes borders mean border in mind. These borders can be caused for border inhabitants while the other part of the country seems to them far. Trust is a psychological factor, not an economic one, however in final output it can cause lack of cooperation, interaction and in long-term it can have impact on cross-border cooperation and economic indicators. On one side borders, can protect and filter dangerous threats, on the other side they can positively effects economy, interaction helps to join, organize groups of people together, even if they come from different cultural background (Leimgruber, W., 2005). The economic powers would like to make the borders without barriers, on the contrary political powers do not prefer this way (Kovács, A., 2010). Studies about the Hungarian-Slovak cooperation possibilities are expressing that the cross-border regions often belong to the most neglected and less developed places in Europe. This can be explained partially by the long-term pressure between nations due to history and sometimes also by wars (http://mek.oszk.hu). Regional development in Hungarian and Slovak cross-border territory has been always the place, where authorities neglected infrastructure, starting from the socialist era (Korec P., 2004). However, its agricultural potential is competitive advantage (Lelkes G., 2004) as the agricultural indicators are favourable.

Research
In this study, we concentrate on regions of NUTS 3 (county) level and we might find some regions behave homogenous we in terms of absorption CBC HUSK and economic growth.
The aim is to search for dependency (correlation) between the below mentioned economic indicators, number of projects and locations, where the funding of CBC HU SK goes. First, a situational analysis based on economic indicators as GDP and unemployment rate in both of the countries in order to examine their impact and compare with the trends in CBC project.

Regional disparities in economy
In general, we can measure the growth of regional development with following indicators; however, there are almost 3600 other indicators in the EU legislative (Domonkos. L., 2015). Measuring economic growth is a complex activity, comparing two countries is specific; especially border regions are subjects of macroeconomic comparisons with hard units to divide and compare with. We selected NUTS 3 in Slovakia to measure the impact of projects in cross border areas of Slovakia. In Figure 1 the graph describes that Slovakia (dark blue line) has been always higher with the rates of unemployment as Hungary the light blue line.

Figure 1: Comparison of Slovakia and Hungary in terms of unemployment rate
Source: own preparation according to www.ksh.hu and www.statistics.sk This section analyzes also the main indicators of macroeconomic values with Gross Domestic Product (GDP hereafter), however on NUTS 3 level their validity is questionable. From statistical analysis, we observe that unemployment rate was behaving differently in Hungary (growing up to 2010) as in Slovakia (decreasing before 2008 and growing after 2008 up to 2010) with a very relevant difference, but nowadays it is competitive. The Slovak Labor market shows the lowest level of unemployment rate in the capital city and its surroundings (Bratislavský kraj), the best result from other border regions with Hungary has Trnava and Nitra region, geographically they are in Western part of the country, which explains the presence of capital and Vienna-Bratislava-Budapest triangle, as well. With regard to the last 10 years of GDP amounts the comparison shows rapidly growing Slovak economy, but still very rough differences in regions between periphery and capita are appearing, almost the double rate of GDP still present. Figure 3 describes Bratislava as the fastest growing region and from border regions the second best is Trnava, but surprisingly not just Nitra follows, due to the increasing intraregional differences within region. Here we find relevant importance of Košice city agglomeration, too.
Summarizing the indicators of GDP and unemployment rate at border regions have not changed significantly comparing to Bratislava region. This can also be explained by the long-term effect of economic processes.

Result and discussion
Development of cross-border activities is defined by primarily encouraging entrepreneurship, in particular the economic development, tourism and also border-road and -bridge construction, culture, health cooperation and cross-border trade cooperation. In those 5 calls of Hungary-Slovakia Cross Border Programme 2007-2013 (Hakszer R., 2007 there were more than 300 joint cross-border projects accepted and the majority contracted and implemented (http://www.huskcbc.eu). In above mentioned projects there were involved more than 400 project partners from Slovakia The subject of the research selected direct border regions to analyze with the suggestion that their relevance will be higher, above there is a NUTS 4 map of regions which suggest the highest rate of absorption in the agglomeration of the capital Bratislava and Košice city. However, Košice and Bratislava as two major cities possess with agglomerations (marked as red in Figure 4) and they are absorbing in general a lot of funds, also because of the seats of many (primary all of governmental) organisation is centralized here. According to the analysis we can see the dependence of the size of the town or city, which is indicated by red logically the number is high.
The correlation analysis will be testing whether there is an existing relation between the economic indicators and regions of projects. The direct cross-border districts (NUTS 4 level regions) are 12 in Southern Slovakia in this case (in SK-HU border area). The figure 5 shows contracted amounts in EUR in HU-SK 2007-2013 CBC programme for each direct border district. The linear trend line (about regressions and trend lines see more (http://geogr.elte.hu)) is flat (R 2 is only 0,0026), but we can find, that the western and eastern districts are strong, in contrary with middle part (see districts of Veľký Krtíš, Rimavská Sobota and Revúca), where is very low number of projects  and contracted amount.
In case when we inserted a polynomial regression line, we can found the "bash", which clearly shows above, that the central regions (mainly examined border districts of Banskobystrický kraj) are weaker in absorption, than the eastern and also almost all of the western districts. Source: own processing based on IMIS (monitoring system for HU-SK CBC Programme 2007-2013) Summarizing the former using of amounts per capita ( Figure 6) shows also very similar results compared to figure 5, but the eastern part is a bit stronger, then by using absolute data, the linear trendline and also the polynomial trend line is more flat than trend lines in figure 5.  Finally, the goal is to reach supporting links between urban and rural areas and by establishment and development of cross-border co-operation, primarily on the following priority areas as innovation, environment, accessibility, sustainable urban development.

René Pawera, Lívia Bott Domonkos, Richard Hakszer Impact Analysis of Slovak-Hungarian Cross Border Cooperation Projects
However, the trend of absorption is rather characteristic of behavior so basically qualitative indicator, it can be deducted by the most common topics and popular success stories, or sustainable development and long-term project possibility.
Looking at the priorities of the calls in Cross-border Cooperation programme Hungary-Slovakia 2007-2013 was focused primary on "Economy and society" and it is planned to aim at actually promoting cooperation initiatives contributing to an integrated development these areas. Second major priority in this programming period was aiming to support environment, nature protection and accessibility incorporates interventions aimed at improving the physical conditions of cross-border co-operation, primarily in the fields of transport and communication, as well as interventions to improve the natural environment (Bott Domonkos, L., 2014). Taking into consideration applicant's legal status this calls are not specifically designed for SMEs. There is a new legal status from 2008 available for the cross-border cooperation the European Grouping of Territorial Cooperation .
Every country is economically and regionally diverse and unique in Central Europe; also, the employment rate differs even if they are neighboring, so absorption rate is usually higher in those which are less developed (http://www.palyazat.gov.hu).

Analysis of Pearson and Spearman correlation
With regard to the amount of project per capita, one knows about. In this statement, we examined whether the age has impact on the observation ability of the inhabitants and subjective impact of Cross Border projects on a sample of 180. Hypothesis 1: Awareness of Cross Border Cooperation projects is not dependent on the age of respondents. The 0.581 value is moderated negative correlation between the two variables, we can state there is the tendency of the growing age causes increase in the project information and awareness in cross border cooperation projects. Coefficient of determination 0.3376, practically means that the bigger the valuable X is, the smaller the valuable Y will get. The Hypothesis 1 resulted as correlation between the age and awareness.
The last test serves for the comparison of current and future expectations of the impact of the projects to the region. When we use Spearman test for setting the order of priorities in terms of Priority Axis and project topics, we set hypothesis.   , 28, 15, 21,4, 8, 5, 21 n/a, 7, 4, 5.5, 1, 3, 2, 5.5 n/a, 7, 4, -5.5, -1, -3, -2, -5.5 0,3444 Source: own preparation In conclusion impact of the project of previous and current programme period are slightly different and the region we examined is the "best" region for the Figure 5 of absorption rate, above with abbreviation KN, Komárno.

Impacts of HU-SK CBC Projects
The subject of this part is to summarize the previous facts about macroeconomic measures, correlation and convergence and analyse contracted project numbers, success rate, density and appearance and type of project.
Measuring convergence between regions where projects were realised: We found out that the correlation in the western and eastern part of Slovakia is higher in terms of CBC HU SK.
Measuring with success ratio of project by number of requested and approved projects divided, in percentages: Here we found the number of highest amount was Trnava and Nitra county with the districts of Dunajská Streda and Komárno.
The support under INTERREG V-A Slovakia-Hungary 2014-2020 CBC Programme will be directed towards the protection and improvement of the environment, building transport infrastructure (i.e. cross-border roads and bridges), strengthening of cross-border mobility, use of the river for freight and passenger transport and the construction of modern transport network of border regions. There is growing need of regional development, creation of jobs, work market, information people to people cooperation across borders and infrastructure (http://www.skhu.eu).
Generally, the impact cross border territory might be the highest, as geographically those regions are the furthest located from the capitals as Bratislava, Budapest (Mezei, I., 2010).
The new trends of 2014-2020 in the programming periods according to Strategic Framework of supports the fields such as environmental innovation, infrastructure, economic growth, development of human capital, sustainable and effective usage of nature sources, modern and professional public administration (Domonkos, L.-Pawera, R., 2013).
Although, it seems that available performance information is incorporated fairly well, measurement and effective usage as well as sustainable development and continuity are sometimes missing in long term plans. Considering the existing social and economic relationships of Southern Slovakia the key to the social and economic renewal of the subject region are the small-and middle enterprises (Lelkes, G., 2008).
Regional development, project evaluation activities along with the objectives and activities, priorities and programs of CBC HU-SK could be more effective in the next or current period. There is a future expectation that Hungarian-Slovak Border Strategy will be reducing isolation and expanding synergy through improved information change between actors, access to cross-border transport and communication networks and service by cycle-path and other infrastructural road enhances cooperation of various offices, public institution environmental, nature protection, promoting sustainable and quality employment. (http://www.husk-cbc.eu)

Conclusions
Summing up, the main goal of this article was to discover how the cross-border projects correlate to the regional growth of Slovakia.
We can partially reject the hypothesis according to which the CBC HU SK specifically creates economic and regional growth for Slovakia. Statistically, this cannot be observed, yet. This does not mean that the programme is not useful, just the opposite, it creates added value in networking, international cooperation and common use of the tools of EU.
In order to analyse the effectiveness of projects it is important to see the previous and current status, also analyse the economic indicators long-term. The numbers of projects in programming period 2007-2013 -in comparison with previous programmes -was relatively high and also amount of approved support, but it will be taken into the consideration that, the overall allocation for CBC HU SK programmes (and generally for all CBC programmes) is very small in comparison with available sources for "national programmes" founded by EU (Hakszer, R., 2016).
It can be concluded that measuring the effectiveness of economic indicators remains sometimes just an objective evaluation given that the macroeconomic indicators does not show any relevant grow, yet. However, budgeting in new period of 2014-2020 for regions offers interesting insights in the way this kind of distribution of allocation is practiced in EU funds located in cross border regions. Regions of Northern Hungary and South Slovakia are very different as it was showed in cohesion policy analysis they differ within countries (Bratislava, Komárno), both the priorities and stages of development are facing new development.
Changes in priorities for 2014-2020 as Integrated Territorial Cooperation will be more effective and he cross-border programs with improvement of concentration principle (reduction of number of priorities) and with respect to the creation of synergy or strengthening of a tangible result are places of social innovation, networking and soft development . They should show a best practice for central regions as Bratislava and Budapest and prove that peripheries can also be successful by developing collaboration, capacity building and joint use of infrastructure as the common cycle roads. This can be achieved by planning common projects in economic development the best practice remains in sharing in particular in sectors such as traffic, events, health, culture, tourism and education.