Corporate social responsibility is an inevitable trend in the global context. It is the responsibility of the organizations to the community and society to ensure the fairness of the interests of stakeholders. This is an issue that deserves attention, not in the national or regional level, but as a global issue. The purpose of article is to examine the effect of corporate governance on corporate social responsibility disclosure of 155 samples of 31 Vietnamese commercial banks from 2015 to 2019. The data of this study is employing time-series data and used the ordinary least squares to test the model. The results show that there are three factors that positively affect corporate social responsibility disclosure, namely, board size, foreign members of board, and audit committee. Thereby, the article proposes that board of director in Vietnamese commercial banks needs to raise awareness about corporate social responsibility, and the Central bank of Vietnam should monitor the disclosure of information regularly with severe sanctions on commercial banks that do not comply with the regulations of corporate social responsibility disclosure. This contributes to improving the information quality of the banking sector to meet the trend of international economic integration.

In this study a series of the CuO-doped materials containing zeolite with varying CuO contents were synthesized from red mud (RM) and rice husk ash (RHA). The rice husk ash/ red mud with the molar ratio of SiO 2 /Al 2 O 3 , Na 2 O/SiO 2 and H 2 O/Na 2 O being 1.8, 2.5 and 60, respectively, were maintained during the synthetic process of materials. The characteristic structure samples were analyzed by x-ray diffraction (XRD), Fourier transformed infrared spectroscopy (FTIR), scanning electron microscopy (SEM), transmission electron microscope (TEM), Brunauer-Emmett-Teller (BET) surface area and H 2 temperature program reduction (H 2 -TPR). The catalytic activity of samples was evaluated in CO oxidation reaction in a microflow reactor at temperature range 200 °C-350 °C. The obtained results showed that all synthetic samples there exist the A-type zeolites with the average crystal size of 15-20 nm, the specific surface area of 21.3 − 54.3 m 2 g −1 , and pore volume of 0.073 − 0.130 cm 3 g −1 . The material synthesized from RM and RHA with the zeolite structure (ZRM, undoped CuO) could also oxidize CO completely at 350 °C, and its activity was increase significantly when doped with CuO. CuO-doped materials with the zeolite structure exhibited excellent catalytic activity in CO oxidation. The ZRM sample loading 5 wt% CuO with particle nanosize about 10-30 nm was the best one for CO oxidation with complete conversion temperature at 275 °C.

Disclosure level in interim financial reporting is important for information users to make business decisions. This has received much attention from the information users. The article is aimed at determining the factors of financial ratios, which impact on the disclosure level in interim financial reporting. The authors use the ordinary least squares to test. The sample consists of 418 VN100 over a 6-year period from 2014 to 2019. The results show that there are four factors that positively impact on the disclosure level in interim financial reporting: Enterprise size (SIZE); Liquidity (LIQI); Sales growth (GROW) and Profitability (ROE). The article proposes some policy recommendations to contribute to improving disclosure level in interim financial reporting. Accordingly, State Securities Commission of Vietnam should strengthen the regular inspection of VN100's disclosure level in interim financial reporting and also should enforce strict sanctions or may consider delisting in cases of listed enterprises with incomplete disclosure. The managers of VN100 need to raise the sense of responsibility of information providers to ensure adequate information in interim financial reporting. Investors should also pay attention to the financial ratios of VN100 such as firm size, return-on-equity, liquidity, and sales growth to get useful information and ensure sound business decisions.

Excessive application of animal manure to farmland leads to phosphorus (P) loss into the surrounding water. Manure is incinerated to convert it to P-rich ash as a slow-release P fertilizer. However, the potential P loss and P availability for plants from cattle manure ash (CMA) have not been fully understood. The aims of this study were to determine the P release mechanism from CMA and to propose appropriate application rates that mitigate P loss and increase available P to soil in Fukushima, where the soil is deficient in nutrients after the replacement of cesium-137-contaminated soil with sandy mountain soil. Different P fractions in CMA were sequentially extracted with H 2 O, 0.5 M NaHCO 3 , 0.1 M NaOH, and 1 M HCl. Phosphorus contents in different fractions of CMA were in the order of HCl-P > NaHCO 3-P > H 2 O-P > NaOH-P. Water-soluble P release of CMA was also determined by kinetic experiments for 120 h. Results showed that total water-soluble P accounted for a maximum of 2.9% of total P in CMA over 120 h due to recalcitrant P compounds formed through incineration. The Fukushima sandy soil amended with CMA at three application rates, 94, 157, and 314 mg P kg −1 (corresponding to 300, 500, 1000 kg P 2 O 5 ha −1) was incubated for 56 days. Cattle manure compost and KH 2 PO 4 were applied at 157 mg P kg −1 for comparison. Phosphorus release in water and CaCl 2 solution from ash-amended soil was significantly lower than those from compost and KH 2 PO 4-amended soil at the same P application rate of 157 mg P kg −1 (p < 0.05). Available P in ash-amended soil, determined by Fe-oxide impregnated strips, was not significantly different from those in compost-amended soil after day 7 and KH 2 PO 4-amended soil on day 56 at the same P application rate. Thus, CMA reduces P losses from soil to the surrounding water while it increases P availability for plants. In comparison of different rates of CMA, P release in water or CaCl 2 was significantly greater at 314 mg P kg −1 than at 94 or 157 mg P kg −1 , while the percentage of available P to total P was the lowest at the highest application rate (p < 0.05), suggesting that the best application rates were 94 and 157 mg P kg −1 in this experiment.

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