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AbstractThere are legal requirements for a bank to be officially listed on the Vietnam stock exchange; hence by the end of 2020, Vietnam’s banking industry had 43% of banks officially listed on the stock exchange and 57% of banks not officially listed. Accordingly, the difference between these two groups of banks is clear. This study aims to find empirical evidence for a one-way relationship between corporate social responsibility expenditure (CSRE) and the financial performance of Vietnamese commercial banks. In addition, the study also looks for the influence of each component of CSRE, including Community, Government, and Employee Responsibility, on the financial performance of listed and unlisted banks. Using the Generalized Method of Moments (GMM) controlling for heteroscedasticity, serial correlation, and endogeneity effects, the research results of the study show that CSRE as a cost reduces the bank’s financial efficiency; however, social responsibility spending with the community is a positive factor that increases the bank’s financial efficiency through creating an image and good impression with society and customers. Especially significantly stronger for commercial banks that have been officially listed on the stock exchange. Research results show the need to strengthen CSR implementation in the banking industry.

The study aims to provide empirical evidence for a one-way relationship between corporate environmental responsibility (CER) and financial performance (FP) in the banking industry, with special consideration into the moderating role of legal regulations and ownership structures. Net interest margin (NIM), return on assets (ROA), return on equity (ROE) are selected to measure FP while the content analysis method is adopted to examine CER. The study used regression analysis with the two-step system generalised method of moments (Sys-GMM) on a sample of 29 Vietnamese commercial banks from 2012 to 2019, and the positive impacts of CER on banks’ FP were identified. Analysis of these data revealed that listed banks have a higher level of information disclosure than unlisted banks, but the positive relationship between CER and FP is weaker in listed banks. Similarly, while state-owned banks have a higher degree of disclosure than privately-controlled banks, the relationship between their CER and FP is weaker. The paper also provides some recommendations and suggests future research implications.

In this study, we propagate shoots ofFragaria ananassa L.in vitrofrom seed by some kinds of cytokinin including BA (0.2-1.2 mg/L) or 2-ip (0.2-1.2 mg/L) or kinetin (0.2-1.2 mg/L). After 4 weeks, shoots are changed into root medium as MS ½ with IAA 0.5 mg/L and activated carbon 2.0 g/L in vitroor Kelp fertilizer (0-1.5 %) ex vitro. The maximum number of shoots is obtained in the basal MS supplemented with BA 0.6 mg/L. In in vitroculture, formation of roots are grown on MS ½ with IAA 0.5 mg/L, activated carbon 2.0 g/L. In ex vitroculture, formation of roots are the best on Kelp fertilizer 0,5%.