30. Vu Thi Hanh (2012), Assessment of natural potential for sustainable development in coastal areas and islands of Quang Ninh province , PhD thesis, Hanoi National University of Education.
31. Tran Son Hai (2010), Human resource development in the tourism industry in the South Central Coast - Central Highlands region , PhD thesis, National Academy of Public Administration.
32. Luong Thanh Hai (2013), Sustainable management of natural resources: Guidelines for sustainable management of natural resources in Kien Giang province and specifically for the Ha Tien - Dong Ho area, Agriculture Publishing House, Ho Chi Minh City.
33. Tran Thi Minh Hoa (2013), 'Improving the relationship between stakeholders to develop tourism in Vietnam' , Journal of Social Sciences and Humanities, VNU, No. 3, Volume 29, pp. 19-28.
Maybe you are interested!
-
State management of Thanh Hoa province for sustainable tourism development - 2 -
Viewpoints, Goals of Tourism Development and Issues for State Management of Hoa Binh Province for Tourism Development -
Criteria Factors for Evaluating State Management Content of Thanh Hoa Province for Ptdlbv. -
Pre-tax Profit of Bidv Tien Giang in the Period 2011-2015
zt2i3t4l5ee
zt2a3gsnon-credit services, joint stock commercial bank
zt2a3ge
zc2o3n4t5e6n7ts
At that time, the Branch had to set aside a provision for credit risks, which reduced the Branch's income.
Chart 2.2. Pre-tax profit of BIDV Tien Giang in the period 2011-2015
Unit: Billion VND
140
120
100
80
60
40
20
0
63.3
80.34
89.29
110.08
131.99
2011 2012 2013 2014 2015
Profit before tax
(Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24])
However, through chart 2.2, it can be seen that BIDV Tien Giang's profit is still increasing continuously, and its operating efficiency is currently leaking. This is a contribution of non-credit services, and this service segment will be increasingly focused on growth by BIDV Tien Giang to ensure the highest profit safety because credit activities have many potential risks. At the same time, focusing on developing non-credit services is consistent with one of the contents of restructuring the financial activities of credit institutions in the project "Restructuring the system of credit institutions in the period 2011-2015" approved by the Prime Minister in Decision No. 254/QD-TTg dated March 1, 2012 [14]: "Gradually shifting the business model of commercial banks towards reducing dependence on credit activities and increasing income from non-credit services".
2.2. Current status of non-credit service development at BIDV Tien Giang.
2.2.1. BIDV Tien Giang has deployed the development of non-credit services in recent times.
Along with the development of the Head Office, BIDV Tien Giang's products and services are constantly improved and deployed in a diverse manner to ensure provision for many different customer groups in the area: individual customers, corporate customers, and financial institutions. Typical services are as follows: Payment services, treasury services, guarantee services, card services, trade finance, other services: Western Union, insurance commissions, consulting services, foreign exchange derivatives trading, e-banking services,...
2.2.1.1. Payment services:
In accordance with the Prime Minister's Project to promote non-cash payments in Vietnam [15], banks in Tien Giang province have continuously developed payment services to reduce customers' cash usage habits through card services and electronic banking services such as: salary payment through accounts, focusing on developing card acceptance points, developing multi-purpose cards, paying social insurance by transfer, paying bills through banks, etc.
Chart 2.3. Net income from payment services in the period 2011-2015
Unit: Million VND
6000
5000
4000
3000
2000
1000
0
3922 4065
4720 5084 5324
2011 2012 2013 2014 2015
Net income from payment services
(Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24])
Along with the technological development of the entire system, BIDV Tien Giang has a payment system with a fairly stable transaction processing speed, bringing many conveniences to customers. The results of observing chart 2.3 show that the income from payment services that the Branch has achieved has grown over the years but the speed is not high and the products are not outstanding compared to other banks. Domestic payment products such as: Online bill payment, electricity bills, water bills, insurance premiums, cable TV bills, telecommunications fees, airline tickets, etc. bring many conveniences to customers. Regarding international payment, this is an indispensable activity for foreign economic activities, BIDV Tien Giang is providing international payment methods for small enterprises producing agriculture, aquatic food and seafood that have credit relationships with banks in industrial parks in Tien Giang province such as: money transfer, collection, L/C payment.
2.2.1.2. Treasury services:
BIDV Tien Giang always focuses on ensuring treasury safety and currency security, always complies with legal regulations, and minimizes risks in operations such as: counting and collecting money from customers, receiving and delivering internal transactions, collecting from the State Bank (SBV) or other credit institutions, receiving ATM funds, bundling money, etc. BIDV Tien Giang's treasury service management department is always fully equipped with modern machinery and equipment such as: money transport vehicles, fire prevention tools, money counters, money detectors, magnifying glasses, etc. to ensure absolute safety in treasury operations, immediately identifying real and fake money and other risks that may affect people and assets of the bank and customers. In addition, implementing regulation 2480/QC dated October 28, 2008 between the State Bank of Tien Giang province and the Provincial Police on coordination in the fight against counterfeit money, in the 3-year review of implementation, BIDV Tien Giang discovered, seized and submitted to the State Bank of Tien Giang province 475 banknotes of various denominations and was commended by the Provincial Police and the State Bank of Tien Giang province [17].
Chart 2.4. Net income from treasury services in the period 2011-2015
Unit: Million VND
350
300
250
200
150
100
50
0
105 122
309 289 279
2011 2012 2013 2014 2015
Net income from treasury services
(Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24])
However, as shown in Figure 2.4, income from treasury operations is not high and fluctuates. Specifically, in the period 2011-2013, net income increased and increased most sharply in 2013, then in the period 2013-2015, there was a downward trend. This fluctuation is due to the fact that fees collected from treasury services are often very low and can even be waived to attract customers to use other services.
2.2.1.3. Guarantee and trade finance services:
BIDV Tien Giang, thanks to the advantages of the province and the favorable location of the Branch, has continuously focused on developing income from guarantee services and trade finance.
Chart 2.5. Net income from guarantee and trade finance services in the period 2011-2015
Unit: Million VND
14000
12000
10000
8000
6000
4000
2000
0
5193 5695
2742 3420
8889
3992
11604 12206
5143 5312
2011 2012 2013 2014 2015
Net income from guarantee services Net income from Trade Finance
(Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24])
Through chart 2.5, we can see that BIDV Tien Giang's income from guarantee services and trade finance has grown over the years. The reason is: Among BIDV Tien Giang's corporate customers, the construction industry is the industry with the highest proportion of customers after the trading industry, this is a group of customers with potential to develop guarantee services. The second group of customers is corporate customers in the fields of agricultural production, livestock and seafood processing with high import and export turnover in the area.
are the target of trade finance development. In addition, BIDV Tien Giang also focuses on continuously developing these customer groups to increase revenue for many other products and services in the future.
2.2.1.4. Card and POS services:
As a service that BIDV Tien Giang has recently developed strongly, it can be said that this is a very potential market and has the ability to develop even more strongly in the future. Card services with outstanding advantages such as fast payment time, wide payment range, quite safe, effective and suitable for the integration trend and the Project to promote non-cash payments in Vietnam. Cards have become a modern and popular payment tool. BIDV Tien Giang early identified that developing card services is to expand the market to people in society, create capital mobilized from card-opened accounts, contribute to diversifying banking activities, enhance the image of the bank, bring the BIDV Tien Giang brand to people as quickly and easily as possible. BIDV Tien Giang is currently providing card types such as: credit cards (BIDV MasterCard Platinum, BIDV Visa Gold Precious, BIDV Visa Manchester United, BIDV Visa Classic), international debit cards (BIDV Ready Card, BIDV Manu Debit Card), domestic debit cards (BIDV Harmony Card, BIDV eTrans Card, BIDV Moving Card, BIDV-Lingo Co-branded Card, BIDV-Co.opmart Co-branded Card). These cards can be paid via POS/EDC or on the ATM system. In addition, with debit cards, customers can not only withdraw money via ATMs but also perform utilities such as mobile top-up, online payment, money transfer,... through electronic banking services.
In order to attract customers with card services, BIDV Tien Giang has continuously increased the installation of ATMs. As of December 31, 2015, BIDV Tien Giang has 23 ATMs combined with 7 ATMs in the same system of BIDV My Tho, so the number of ATMs is quite large, especially in the center of My Tho City, but is not yet fully present in the districts. Basic services on ATMs such as withdrawing money, checking balances, printing short statements,... BIDV ATMs accept cards from banks in the system.
Banknetvn and Smartlink, cards branded by international card organizations Union Pay (CUP), VISA, MasterCard and cards of banks in the Asian Payment Network. From here, cardholders can make bill payments for themselves or others at ATMs, by simply entering the subscriber number or customer code, booking code that service providers notify and make bill payments.
Chart 2.6. Net income from card services in the period 2011-2015
Unit: Million VND
3500
3000
2500
2000
1500
1000
500
0
687
1023
1547
2267
3104
2011 2012 2013 2014 2015
Net income from card services
(Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24])
Through chart 2.6, it can be seen that BIDV Tien Giang's card service income is constantly growing because the Branch focuses on developing businesses operating in industrial parks, which are the source of customers for salary payment products, ATMs, BSMS. Specifically, there are companies such as Freeview, Quang Viet, Dai Thanh, which are businesses with a large number of card openings at the Branch, contributing to the increase in card service fees [25].
Table 2.6. Number of ATMs and POS machines in 2015 of some banks in Tien Giang area.
Unit: Machine
STT
Bank name
Number of ATMs
Cumulative number of ATM cards
POS machine
1
BIDV Tien Giang
23
97,095
22
2
BIDV My Tho
7
21,325
0
3
Agribank Tien Giang
29
115,743
77
4
Vietinbank Tien Giang
16
100,052
54
5
Dong A Tien Giang
26
97,536
11
6
Sacombank Tien Giang
24
88,513
27
7
Vietcombank Tien Giang
15
61,607
96
8
Vietinbank - Tay Tien Giang Branch
6
46,042
38
(Source: 2015 Banking Activity Data Report of the General and Internal Control Department of the Provincial State Bank [21])
Through table 2.6, the author finds that the number of ATMs of BIDV Tien Giang is not much, ranking fourth after Agribank Tien Giang, Dong A Tien Giang, Sacombank Tien Giang. The number of POS machines of BIDV Tien Giang is very small, only higher than Dong A Tien Giang and BIDV My Tho in the initial stages of merging the BIDV system. Besides, BIDV Tien Giang has a high number of cards increasing over the years (table 2.7) but the cumulative number of cards issued up to December 31, 2015 is still relatively low compared to Agribank, Vietcombank, Dong A (table 2.6).
div.maincontent .content_head3 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 14pt; }
div.maincontent .p { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; margin:0pt; }
div.maincontent p { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; margin:0pt; }
div.maincontent .s1 { color: black; font-family:"Courier New", monospace; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; }
div.maincontent .s2 { color: black; font-family:"Times New Roman", serif; font-style: italic; font-weight: normal; text-decoration: none; font-size: 13pt; }
div.maincontent .s3 { color: black; font-family:"Times New Roman", serif; font-style: italic; font-weight: bold; text-decoration: none; font-size: 14pt; }
div.maincontent .s4 { color: black; font-family:"Times New Roman", serif; font-style: italic; font-weight: normal; text-decoration: none; font-size: 14pt; }
div.maincontent .s5 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; }
div.maincontent .s6 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 14pt; }
div.maincontent .s7 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 13.5pt; }
div.maincontent .s8 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 9pt; }
div.maincontent .s9 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 9pt; vertical-align: -2pt; }
div.maincontent .s10 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 9pt; vertical-align: 5pt; }
div.maincontent .s11 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 9pt; vertical-align: -5pt; }
div.maincontent .s12 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 9pt; vertical-align: -3pt; }
div.maincontent .s13 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 9pt; vertical-align: -4pt; }
div.maincontent .s14 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 7.5pt; }
div.maincontent .s15 { color: black; font-family:"Times New Roman", serif; font-style: italic; font-weight: normal; text-decoration: none; font-size: 14pt; }
div.maincontent .s16 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; }
div.maincontent .s17 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 9.5pt; }
div.maincontent .s18 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; vertical-align: -1pt; }
div.maincontent .s19 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; vertical-align: -5pt; }
div.maincontent .s20 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; vertical-align: -2pt; }
div.maincontent .s21 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10pt; }
div.maincontent .s22 { color: black; font-family:Calibri, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; }
div.maincontent .s23 { color: black; font-family:Calibri, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; vertical-align: -3pt; }
div.maincontent .s24 { color: black; font-family:Calibri, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; vertical-align: -5pt; }
div.maincontent .s25 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; }
div.maincontent .s26 { color: black; font-family:Calibri, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; vertical-align: -4pt; }
div.maincontent .s27 { color: black; font-family:Calibri, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; vertical-align: -6pt; }
div.maincontent .s28 { color: black; font-family:Calibri, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; vertical-align: -1pt; }
div.maincontent .s29 { color: black; font-family:Calibri, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 11.5pt; }
div.maincontent .s30 { color: black; font-family:Calibri, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 11pt; }
div.maincontent .s31 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 11pt; }
div.maincontent .s32 { color: black; font-family:.VnTime, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; }
div.maincontent .s33 { color: black; font-family:Cambria, serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; }
div.maincontent .s34 { color: black; font-family:Cambria, serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; vertical-align: -4pt; }
div.maincontent .s35 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 11.5pt; }
div.maincontent .s36 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 14pt; }
div.maincontent .s37 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 13pt; }
div.maincontent .s38 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 13pt; }
div.maincontent .s39 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 15pt; }
div.maincontent .s40 { color: black; font-family:"Times New Roman", serif; font-style: normal; fo -
Directions for Improving State Management of Tourism Activities in Dak Nong Province
34. Tran Thi Hoa (2016), 'Improving the content of state management of PTDLBV in Da Nang city', presentation at the International Scientific Conference on PTDLBV in the South Central Coast of Vietnam , Da Nang, July 2016.
35. Nguyen Dinh Hoa, Vu Van Hien (2001), Sustainable tourism , Hanoi National University Publishing House.

36. National Academy of Public Administration (2011), State Administrative Management Textbook - Volume 1 , Labor Publishing House, Hanoi.
37. Ho Chi Minh National Academy of Politics (2016), Economic Management Textbook , Volume 12, Hanoi.
38. Publishing Council of Complete Works of C.Mac and F.Engels (2002), C.Mac and F.Engels , National Political Publishing House Truth, Hanoi.
39. Nguyen Van Hop (2014), Solutions for managing and exploiting ecotourism in Vietnam's national parks towards sustainable development (Cuc Phuong National Park case study) , PhD thesis in Economics, Hanoi National Economics University, Hanoi.
40. Tran Quoc Hieu (2018), State management of human resource development in military garment enterprises in the context of international economic integration , PhD thesis, Central Institute for Economic Management.
41. Le Hoang Ba Huyen (2015), Research on solutions to attract non-state budget capital to invest in Thanh Hoa tourism development until 2025, Provincial level project.
42. Duong Hoang Huong (2017), Phu Tho Provincial People's Committee , PhD thesis, Ho Chi Minh National Academy of Politics.
43. Nguyen Lan Huong (2020), Experience in ecological tourism development in Sabah, Malaysia - Institute of Tourism Development Research , Institute of Tourism Development Research, accessed April 20, 2020, <http://itdr.org.vn> .
44. Nguyen Thi Hong Lam (2013), Tourism economy in the North Central provinces in international economic integration , PhD thesis, Ho Chi Minh National Academy of Politics.
45. Ngo Thang Loi (2010), Development and maintenance of the Northern key economic region to 2020 , Key scientific research project at the ministerial level.
46. Ngo Thang Loi, Phan Thi Nhiem (2008), Development Economics Textbook , Labor - Social Publishing House, Hanoi.
47. Ngo Thang Loi, Vu Thanh Huong (2015), Sustainable Development in Vietnam in the new context of globalization, international integration and climate change , National Political Publishing House - Truth, Hanoi.
48. Nguyen Tu Luong (2016), Sustainable tourism development strategy of Nghe An province to 2020 , PhD thesis in Economics, Hanoi University of Commerce, Hanoi.
49. Pham Trung Luong (Head) (2002), Scientific basis and solutions for tourism development in Vietnam, State-level independent science and technology project , Ministry of Science, Technology and Environment, General Department of Tourism, Hanoi.
50. Pham Trung Luong (2005), Sustainable tourism development , Training document on State management of tourism, General Department of Tourism, Hanoi.
51. Tran Thi Xuan Mai (2019), State management of tourism in the Mekong Delta , PhD thesis, National Academy of Public Administration.
52. Ho Ky Minh and authors (2011), Sustainable tourism development in Da Nang city to 2020 , Da Nang City Institute for Socio-Economic Research and Development.
53. Tran Ngoc Nam, Tran Huy Khang (2001), Tourism Marketing , Ho Chi Minh City Publishing House.
54. Nguyen Trong Nhan (2015), 'Factors affecting the development of Floating Market tourism in Can Tho city and surrounding areas', Can Tho University Science Journal , No. 01 (2015) Pages: 50-59.
55. Nguyen Thi Trang Nhung, Do My Hanh, Nguyen Quoc Oanh Khoa (2015), 'Factors affecting the quality of ecological tourism services at Ba Vi National Park, Hanoi', Journal of Science and Development 2015 , vol. 13, no. 4: 675-686.
56. Vo Thi Thu Ngoc (2017), State management of tourism in Thua Thien Hue , Hue University Journal of Science: Economics and Development, accessed April 20, 2020, <http://jos.hueuni.edu.vn>.
57. Nguyen Hong Phu (2018), State management of investment in urban housing development in Vietnam , PhD thesis, Central Institute for Economic Management.
58. Ngo Nguyen Hiep Phuoc (2018), State management of tourism in Can Tho city , PhD thesis, Ho Chi Minh National Academy of Politics.
59. Phutsady Phanyasith (2016) , State management by law for labor contracts in the Lao People's Democratic Republic , PhD thesis, Ho Chi Minh National Academy of Politics, Hanoi.
60. Ho Duc Phoc (2010), Perfecting state management of Vietnam's urban tourism infrastructure , PhD thesis in Economics, National Economics University.
61. National Assembly of the Socialist Republic of Vietnam (2014), Law on Environmental Protection, Hanoi.
62. National Assembly of the Socialist Republic of Vietnam (2017), Law on Tourism , National Political Publishing House, Law No. 09/2017/QH14, June 19, 2017.
63. Le Thi To Quyen, Ly My Tien, Dao Ngoc Canh and Nguyen Trong Nhan (2018), 'Factors affecting the development of coastal forests in Nam Du archipelago, Kien Hai district, Kien Giang province', An Giang University Journal of Science, 20(2): 97-109.
64. Nguyen Phuoc Quy Sang (2018), Can Tho City's Sustainable Development Strategy to 2020 , PhD thesis, Academy of Social Sciences.
65. Department of Information, Culture and Tourism of Luang Pra Bang Province (2017), Report on organization of activities in 2012-2016 and plan for 2017-2018 .
66. Thanh Hoa Department of Culture, Sports and Tourism (2016), Official Dispatch 2077/SVH-TT&DL-NVDL dated August 26, 2015 on the implementation of Thanh Hoa tourism development projects in 2016 .
67. Department of Culture, Sports and Tourism of Thanh Hoa (2019), Report on tourism activities in 2019, key tasks in 2020 .
68. Nguyen Thi Tam (2018), State management of tourism accommodation business activities in Hai Phong, PhD thesis, University of Commerce.
69. Trinh Dang Thanh (2004), State management by law for labor contracts in Vietnam today , PhD thesis in law, Hanoi University.
70. Le Van Thang, Tran Anh Tuan and Bui Thi Thu (2004), Tourism and Environment Textbook , National University Publishing House, Hanoi.
71. Nguyen Nam Thang (2015), Research on provincial competitiveness model in tourism sector , PhD thesis, Hanoi University of Science and Technology.
72. Truong Dien Thang (2010), 'State management of tourism', Da Nang Electronic Newspaper , accessed September 16, 2019, <https://baodanang.vn/>.
73. Nguyen Quyet Thang (2012), Research on potential and solutions for ecological tourism development , PhD thesis in economics, University of Agriculture, Hanoi.
74. Nguyen Dinh Tho (2011), Scientific research methods in business , Labor - Social Publishing House.
75. Truong Tri Thong (2019), 'Solutions for sustainable development of sea and island tourism in Kien Hai district, Kien Giang province', Sustainable Development of Tourism Products and Human Resources , August 23, 2019, Da Lat City, Information and Communications Publishing House, Hanoi, 515-521.
76. Truong Tri Thong and Nguyen Trong Nhan (2019), 'Tourists' assessment of sustainable island tourism development in Kien Hai district, Kien Giang province', Proceedings of the National Geographic Science Conference - Vietnamese Geographic Science serving sustainable development in the period of industrial revolution 4.0 , April 22, 2019, University of Sciences - Hue University, Thanh Nien Publishing House, Thua Thien Hue, 323-332.
77. Prime Minister (2002 ), Decision No. 97/2002/QD-TTg approving Vietnam Tourism Development Strategy 2001 - 2010, Hanoi.
78. Prime Minister (2004), Decision No. 153/2004/QD-TTg on promulgating the Strategic Orientation for Sustainable Development in Vietnam (Vietnam Agenda 21 ), Hanoi.
79. Prime Minister (2009), Decision No. 114/2009/QD-TTg dated September 28, 2009 approving the Master Plan for Socio-Economic Development of Thanh Hoa Province to 2020, Hanoi.
80. Prime Minister (2011), Decision No. 2473/QD-TTg approving Vietnam's Tourism Development Strategy to 2020, vision to 2030 , Hanoi.
81. Prime Minister (2012), Vietnam Sustainable Development Strategy for the period 2011 - 2020, Hanoi.
82. Prime Minister (2013), Decision No. 201/QD-TTg approving the Master Plan for Vietnam's Tourism Development to 2020, with a vision to 2030 , Hanoi.
83. Prime Minister (2020), Decision approving the Vietnam Tourism Development Strategy to 2030, No. 147/QD-TTg , dated January 22, 2020.
84. Prime Minister (2015), Decision No. 872/QD-TTg dated June 17, 2015 approving the Adjustment of the Master Plan for Socio-Economic Development of Thanh Hoa Province to 2020, with a vision to 2030, Hanoi.
85. Prime Minister (2020), Decision approving "Vietnam tourism development strategy to 2030", No. 147/QD-TTg, dated January 22, 2020.
86. Nguyen Thi Thuc (2014), Cultural heritage of Ham Rong area in Thanh Hoa province,
PhD thesis in cultural studies, Vietnam National Institute of Culture and Arts.
87. Thanh Hoa Provincial Party Committee (2016), Decision on promulgating the Thanh Hoa Tourism Development Program for the period 2016-2020, which identifies the goal of developing tourism to become a spearhead economic sector, becoming one of the key tourism areas of the country by 2020 , No. 290-QD/TU, dated May 27, 2016.
88. Do Hoang Toan, Mai Van Buu (2008), Textbook of State Management of Economics , Education Publishing House.
89. Le Ha Trang (2019), State management of business activities of non-life insurance enterprises in Vietnam , PhD thesis, University of Commerce.
90. Hoang Trong and Chu Nguyen Mong Ngoc (2008), Analyzing research data with SPSS, Hong Duc Publishing House.
91. Nguyen Quoc Tuan (2015), State management of logistics services at Hai Phong Port, PhD thesis, Central Institute for Economic Management.
92. Nguyen Duc Tuy (2014), Current status of PTDLBV in the Central Highlands , PhD thesis, Vietnam Academy of Social Sciences.
93. Bui Thi Anh Tuyet (2020), State management of developing highly qualified medical human resources in Son La , PhD thesis, University of Commerce.
94. Nguyen Anh Tu (2015), State management of publishing activities , PhD thesis, National Economics University.
95. Nguyen Thi Tu (2018), State management of spiritual tourism in Vietnam , Ministry-level scientific research project, Ministry of Education and Training.
96. Nguyen Hoang Tu (2016), Local State management of PTDLBV , PhD thesis, University of Commerce.
97. Thanh Hoa Provincial People's Committee (2009), Decision No. 2218/QD-UBND dated July 16, 2009 on adjusting the master plan for tourism development in Thanh Hoa province to 2020.
98. Thanh Hoa Provincial People's Committee (2011), Human resource development planning of Thanh Hoa province for the period 2011 - 2020 , No. 3542/QD-UBND, dated October 16, 2011.
99. Thanh Hoa Provincial People's Committee (2013), Decision approving the adjustment of the Human Resources Development Plan of Thanh Hoa province to 2020, with a vision to 2030 , No. 3173/QD-UBND, dated September 11, 2015.
100. Thanh Hoa Provincial People's Committee (2014), Plan No. 45/KH-UBND dated April 25, 2014 on tourism development in Thanh Hoa province until 2020 , implementing the National Action Program on tourism.
101. Thanh Hoa Provincial People's Committee (2014 - 2017), Summary reports on tourism development work in Thanh Hoa province.
102. Thanh Hoa Provincial People's Committee (2015), Decision approving the Tourism Development Strategy of Thanh Hoa province to 2025, vision to 2030 , No. 492/QD-UBND, dated February 9, 2015.
103. Thanh Hoa Provincial People's Committee (2015), Decision No. 1287/QD-UBND on approving the Project "Building a training program to improve the quality of tourism enterprise management according to international standard model for the period 2016-2020" dated April 13, 2015.
104. Thanh Hoa Provincial People's Committee (2015), Decision approving "Plan to implement Thanh Hoa tourism development projects in 2016", No. 3892/QD-UBND, dated October 6, 2015.
105. Thanh Hoa Provincial People's Committee (2015), Decision approving the Action Plan to implement the Green Growth Strategy of Thanh Hoa province to 2020 , with a vision to 2030, No. 359/QD-UBND, dated June 17, 2015.
106. Thanh Hoa Provincial People's Committee (2015), Plan 13/KH-UBND dated February 6, 2015 on implementing Resolution No. 09-NQ/TU dated November 14, 2014 of the Thanh Hoa Provincial Party Committee on tourism.
107. Thanh Hoa Provincial People's Committee (2015), Decision approving "Thanh Hoa Province Tourism Development Strategy to 2025, vision to 2030", No. 492/QD-UBND, dated February 9, 2015.
108. Thanh Hoa Provincial People's Committee (2015), Decision approving "Plan to implement Thanh Hoa tourism development projects in 2016", No. 3892/QD-UBND, dated October 6, 2015.
109. Thanh Hoa Provincial People's Committee (2016), Plan to propagate and raise social awareness of tourism development and promote tourism promotion activities in Thanh Hoa province in the period of 2016-2020 , No. 29/KH-UBND, dated March 2, 2016.
110. Thanh Hoa Provincial People's Committee (2016), Decision No. 290/QD-UBND dated May 27, 2016 of the 18th Provincial Party Executive Committee on promulgating the Thanh Hoa Tourism Development Program for the period 2016-2020.
111. Thanh Hoa Provincial People's Committee (2016), Decision No. 492/QD-UBND dated February 9, 2016 approving the Tourism Development Strategy of Thanh Hoa province to 2025, with a vision to 2030.
112. Thanh Hoa Provincial People's Committee (2016), Regulations on investment incentive and support policies in the province , No. 39/2016/QD-UBND, dated September 21, 2016.
113. Provincial People's Committee (2017), Decision No. 1554/QD-UBND on promulgating the action plan to implement Resolution No. 08-NQ/TW dated January 16, 2017 of the Politburo on developing tourism into a spearhead economic sector, dated May 11, 2017.
114. Thanh Hoa Provincial People's Committee (2018), Decision on approving the Project on tourism development in Thanh Hoa city, Thanh Hoa province to 2025, with a vision to 2030, No. 441/QD-UBND, dated January 31, 2018.
115. Thanh Hoa Provincial People's Committee (2018), Decision to promulgate the Regulation on coordination of environmental protection in cultural, festival, sports and tourism activities in Thanh Hoa province , No. 27/2018/QD-UBND, dated September 14, 2018.
116. Standing Committee of the National Assembly (2019), Resolution on the arrangement of administrative units at district and commune levels in the period 2019 - 2021 , No. 653/2019/UBTVQH14, dated March 12, 2019.
117. Thanh Hoa Provincial People's Committee (2019), Plan to implement the project to restructure the tourism industry to meet the requirements of developing it into a spearhead economic sector in Thanh Hoa province, No. 114/KH-UBND, dated May 3, 2019 .
118. La Nu Anh Van (2012), Tourism development in Binh Thuan province from the perspective of sustainable development , PhD thesis in geography, Ho Chi Minh City University of Education, Ho Chi Minh City.
119. Nguyen Tan Vinh (2008), Perfecting state management of tourism in Lam Dong province , PhD thesis, National Economics University.
120. Le Duc Vien (2017), Sustainable tourism development in Da Nang city , PhD thesis, Da Nang University.
121. Mai Anh Vu (2021), PTBVDL in Thanh Hoa, PhD thesis, Hanoi University of Business and Technology.
122. Bui Thi Hai Yen (2009), Tourism planning , Education Publishing House, Hanoi.
English Documents
123. Anderson, JC, & Gerbing, DW (1988), Structural equation modeling in practice: A review and recommended two-step approach , Psychological Bulletin , Retrieved December 2, 2019, <https://doi.org/10.1037/0033 -2909.103.3.411>.
124. Boullón RC (1985), “Planificacion del Espacio Turisico, Editorial Trillas, Mexico” , Guidelines: Development of national parks and protected areas for tourism, JA McNeely, JW Thorsell and H. CeballosLascurain, WTO, UNEP.
125. Buhalis Dimitrios (2000), 'Marketing the competitive destination of the future', Tourism management, 21 (1), 97-116.
126. Díaz, MR, & Espino-Rodríguez, TF (2016), 'Determining the sustainability factors and performance of a tourism destination from the stakeholders' perspective', Sustainability (Switzerland), 8(9).
<https://doi.org/10.3390/su8090951>.
127. Fatmagul Cetinel & Medet Yolal (2009), Public Policy and Sustainable Tourism in Turkey , Anadolu University, Volume 4, Number 3, Spring 2009, 35-50.
128. Faulkner Bill (2003), 'Tourism development options in Indonesia and the case of agro-tourism in central Java', In Embracing and Managing Change in Tourism, Routledge, New York, 237-256.
129. Freeman RE (1984), Strategic management: A stakeholder approach , Pitman, Boston.
130. Hair, JF, Black, WC, Babin, BJ, Anerson, RE & Tatham, RL (1998),
Multivariate data analysis , 5 (3), 207-219
131. Hens L.(1998), Tourism and Environment , M.Sc. Course, Free University of Brussels, Belgium.
132. Hunt. L. & Haider. W (2001), 'Fair and effective decision making in forest management planning', Society of Natural Resources, 14, 873-887.
133. IUCN (1980), 'World Conservation Strategy, Living Resource Conservation for Sustainable Development', accessed May 20, 2019, https://portals.iucn.org/library/efiles/documents/wcs-004.pdf .
134. Jamal TB (1995), 'Collaboration theory and community tourism planning', Annals of Tourism research, 22 (1), 21-32.
135. Jamal TB and Donald Getz (1995), 'Collaboration theory and community tourism planning', Annals of Tourism research, 22 (1), 186-204.
136. Kim Kyoung Bae (2013), The Perceived role of Key Stakeholders' Involvement in Sustainable Tourism Development , PhD thesis, Nottingham.
137. Larry Dwyer, Peter Forsyth, Wayne Dwyer (2010), Tourism Economics and Policy , Channel View.
138. Machado A. (2003), Tourism and Subtainable Development, Capacity Building for Tourism Development in VietNam, VNAT and FUDESO, VietNam.
139. Manning ET & Dougherty D (2000), 'Planning sustainable tourism destinations', Tourism Recreation Research, 25(2), 3-14.
140. Manning EW (1996), Carrying Capacity and Environmental Indicators , WTO News.Jine.
141. Manuel Rodríguez Díaz & Tomás F. Espino Rodríguez (2016), Determining the Sustainability Factors and Performance of a Tourism Destination from the Stakeholders Perspective in Gran Canaria, Spain.
142. Martin Mowforth, Ian Munt (2001), Tourism and Sustainability: New Tourism in the Third World , Routledge, NY.
143. Maythawn P. (2014), The survey of factor influencing sustainable tourism at Patong beach, Phuket sland , Thailand.
144. Mechthild K. (2007), Economic Success of Tourism , Muenster University, Germany.
145. Nunnally, J. & Berstein, I.H. (1994), Pschychometric Theory , 3rd ed., New York: McGraw-Hill.




![Pre-tax Profit of Bidv Tien Giang in the Period 2011-2015
zt2i3t4l5ee
zt2a3gsnon-credit services, joint stock commercial bank
zt2a3ge
zc2o3n4t5e6n7ts
At that time, the Branch had to set aside a provision for credit risks, which reduced the Branchs income.
Chart 2.2. Pre-tax profit of BIDV Tien Giang in the period 2011-2015
Unit: Billion VND
140
120
100
80
60
40
20
0
63.3
80.34
89.29
110.08
131.99
2011 2012 2013 2014 2015
Profit before tax
(Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24])
However, through chart 2.2, it can be seen that BIDV Tien Giangs profit is still increasing continuously, and its operating efficiency is currently leaking. This is a contribution of non-credit services, and this service segment will be increasingly focused on growth by BIDV Tien Giang to ensure the highest profit safety because credit activities have many potential risks. At the same time, focusing on developing non-credit services is consistent with one of the contents of restructuring the financial activities of credit institutions in the project Restructuring the system of credit institutions in the period 2011-2015 approved by the Prime Minister in Decision No. 254/QD-TTg dated March 1, 2012 [14]: Gradually shifting the business model of commercial banks towards reducing dependence on credit activities and increasing income from non-credit services.
2.2. Current status of non-credit service development at BIDV Tien Giang.
2.2.1. BIDV Tien Giang has deployed the development of non-credit services in recent times.
Along with the development of the Head Office, BIDV Tien Giangs products and services are constantly improved and deployed in a diverse manner to ensure provision for many different customer groups in the area: individual customers, corporate customers, and financial institutions. Typical services are as follows: Payment services, treasury services, guarantee services, card services, trade finance, other services: Western Union, insurance commissions, consulting services, foreign exchange derivatives trading, e-banking services,...
2.2.1.1. Payment services:
In accordance with the Prime Ministers Project to promote non-cash payments in Vietnam [15], banks in Tien Giang province have continuously developed payment services to reduce customers cash usage habits through card services and electronic banking services such as: salary payment through accounts, focusing on developing card acceptance points, developing multi-purpose cards, paying social insurance by transfer, paying bills through banks, etc.
Chart 2.3. Net income from payment services in the period 2011-2015
Unit: Million VND
6000
5000
4000
3000
2000
1000
0
3922 4065
4720 5084 5324
2011 2012 2013 2014 2015
Net income from payment services
(Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24])
Along with the technological development of the entire system, BIDV Tien Giang has a payment system with a fairly stable transaction processing speed, bringing many conveniences to customers. The results of observing chart 2.3 show that the income from payment services that the Branch has achieved has grown over the years but the speed is not high and the products are not outstanding compared to other banks. Domestic payment products such as: Online bill payment, electricity bills, water bills, insurance premiums, cable TV bills, telecommunications fees, airline tickets, etc. bring many conveniences to customers. Regarding international payment, this is an indispensable activity for foreign economic activities, BIDV Tien Giang is providing international payment methods for small enterprises producing agriculture, aquatic food and seafood that have credit relationships with banks in industrial parks in Tien Giang province such as: money transfer, collection, L/C payment.
2.2.1.2. Treasury services:
BIDV Tien Giang always focuses on ensuring treasury safety and currency security, always complies with legal regulations, and minimizes risks in operations such as: counting and collecting money from customers, receiving and delivering internal transactions, collecting from the State Bank (SBV) or other credit institutions, receiving ATM funds, bundling money, etc. BIDV Tien Giangs treasury service management department is always fully equipped with modern machinery and equipment such as: money transport vehicles, fire prevention tools, money counters, money detectors, magnifying glasses, etc. to ensure absolute safety in treasury operations, immediately identifying real and fake money and other risks that may affect people and assets of the bank and customers. In addition, implementing regulation 2480/QC dated October 28, 2008 between the State Bank of Tien Giang province and the Provincial Police on coordination in the fight against counterfeit money, in the 3-year review of implementation, BIDV Tien Giang discovered, seized and submitted to the State Bank of Tien Giang province 475 banknotes of various denominations and was commended by the Provincial Police and the State Bank of Tien Giang province [17].
Chart 2.4. Net income from treasury services in the period 2011-2015
Unit: Million VND
350
300
250
200
150
100
50
0
105 122
309 289 279
2011 2012 2013 2014 2015
Net income from treasury services
(Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24])
However, as shown in Figure 2.4, income from treasury operations is not high and fluctuates. Specifically, in the period 2011-2013, net income increased and increased most sharply in 2013, then in the period 2013-2015, there was a downward trend. This fluctuation is due to the fact that fees collected from treasury services are often very low and can even be waived to attract customers to use other services.
2.2.1.3. Guarantee and trade finance services:
BIDV Tien Giang, thanks to the advantages of the province and the favorable location of the Branch, has continuously focused on developing income from guarantee services and trade finance.
Chart 2.5. Net income from guarantee and trade finance services in the period 2011-2015
Unit: Million VND
14000
12000
10000
8000
6000
4000
2000
0
5193 5695
2742 3420
8889
3992
11604 12206
5143 5312
2011 2012 2013 2014 2015
Net income from guarantee services Net income from Trade Finance
(Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24])
Through chart 2.5, we can see that BIDV Tien Giangs income from guarantee services and trade finance has grown over the years. The reason is: Among BIDV Tien Giangs corporate customers, the construction industry is the industry with the highest proportion of customers after the trading industry, this is a group of customers with potential to develop guarantee services. The second group of customers is corporate customers in the fields of agricultural production, livestock and seafood processing with high import and export turnover in the area.
are the target of trade finance development. In addition, BIDV Tien Giang also focuses on continuously developing these customer groups to increase revenue for many other products and services in the future.
2.2.1.4. Card and POS services:
As a service that BIDV Tien Giang has recently developed strongly, it can be said that this is a very potential market and has the ability to develop even more strongly in the future. Card services with outstanding advantages such as fast payment time, wide payment range, quite safe, effective and suitable for the integration trend and the Project to promote non-cash payments in Vietnam. Cards have become a modern and popular payment tool. BIDV Tien Giang early identified that developing card services is to expand the market to people in society, create capital mobilized from card-opened accounts, contribute to diversifying banking activities, enhance the image of the bank, bring the BIDV Tien Giang brand to people as quickly and easily as possible. BIDV Tien Giang is currently providing card types such as: credit cards (BIDV MasterCard Platinum, BIDV Visa Gold Precious, BIDV Visa Manchester United, BIDV Visa Classic), international debit cards (BIDV Ready Card, BIDV Manu Debit Card), domestic debit cards (BIDV Harmony Card, BIDV eTrans Card, BIDV Moving Card, BIDV-Lingo Co-branded Card, BIDV-Co.opmart Co-branded Card). These cards can be paid via POS/EDC or on the ATM system. In addition, with debit cards, customers can not only withdraw money via ATMs but also perform utilities such as mobile top-up, online payment, money transfer,... through electronic banking services.
In order to attract customers with card services, BIDV Tien Giang has continuously increased the installation of ATMs. As of December 31, 2015, BIDV Tien Giang has 23 ATMs combined with 7 ATMs in the same system of BIDV My Tho, so the number of ATMs is quite large, especially in the center of My Tho City, but is not yet fully present in the districts. Basic services on ATMs such as withdrawing money, checking balances, printing short statements,... BIDV ATMs accept cards from banks in the system.
Banknetvn and Smartlink, cards branded by international card organizations Union Pay (CUP), VISA, MasterCard and cards of banks in the Asian Payment Network. From here, cardholders can make bill payments for themselves or others at ATMs, by simply entering the subscriber number or customer code, booking code that service providers notify and make bill payments.
Chart 2.6. Net income from card services in the period 2011-2015
Unit: Million VND
3500
3000
2500
2000
1500
1000
500
0
687
1023
1547
2267
3104
2011 2012 2013 2014 2015
Net income from card services
(Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24])
Through chart 2.6, it can be seen that BIDV Tien Giangs card service income is constantly growing because the Branch focuses on developing businesses operating in industrial parks, which are the source of customers for salary payment products, ATMs, BSMS. Specifically, there are companies such as Freeview, Quang Viet, Dai Thanh, which are businesses with a large number of card openings at the Branch, contributing to the increase in card service fees [25].
Table 2.6. Number of ATMs and POS machines in 2015 of some banks in Tien Giang area.
Unit: Machine
STT
Bank name
Number of ATMs
Cumulative number of ATM cards
POS machine
1
BIDV Tien Giang
23
97,095
22
2
BIDV My Tho
7
21,325
0
3
Agribank Tien Giang
29
115,743
77
4
Vietinbank Tien Giang
16
100,052
54
5
Dong A Tien Giang
26
97,536
11
6
Sacombank Tien Giang
24
88,513
27
7
Vietcombank Tien Giang
15
61,607
96
8
Vietinbank - Tay Tien Giang Branch
6
46,042
38
(Source: 2015 Banking Activity Data Report of the General and Internal Control Department of the Provincial State Bank [21])
Through table 2.6, the author finds that the number of ATMs of BIDV Tien Giang is not much, ranking fourth after Agribank Tien Giang, Dong A Tien Giang, Sacombank Tien Giang. The number of POS machines of BIDV Tien Giang is very small, only higher than Dong A Tien Giang and BIDV My Tho in the initial stages of merging the BIDV system. Besides, BIDV Tien Giang has a high number of cards increasing over the years (table 2.7) but the cumulative number of cards issued up to December 31, 2015 is still relatively low compared to Agribank, Vietcombank, Dong A (table 2.6).
div.maincontent .content_head3 { color: black; font-family:Times New Roman, serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 14pt; }
div.maincontent .p { color: black; font-family:Times New Roman, serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; margin:0pt; }
div.maincontent p { color: black; font-family:Times New Roman, serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; margin:0pt; }
div.maincontent .s1 { color: black; font-family:Courier New, monospace; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; }
div.maincontent .s2 { color: black; font-family:Times New Roman, serif; font-style: italic; font-weight: normal; text-decoration: none; font-size: 13pt; }
div.maincontent .s3 { color: black; font-family:Times New Roman, serif; font-style: italic; font-weight: bold; text-decoration: none; font-size: 14pt; }
div.maincontent .s4 { color: black; font-family:Times New Roman, serif; font-style: italic; font-weight: normal; text-decoration: none; font-size: 14pt; }
div.maincontent .s5 { color: black; font-family:Times New Roman, serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; }
div.maincontent .s6 { color: black; font-family:Times New Roman, serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 14pt; }
div.maincontent .s7 { color: black; font-family:Times New Roman, serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 13.5pt; }
div.maincontent .s8 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 9pt; }
div.maincontent .s9 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 9pt; vertical-align: -2pt; }
div.maincontent .s10 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 9pt; vertical-align: 5pt; }
div.maincontent .s11 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 9pt; vertical-align: -5pt; }
div.maincontent .s12 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 9pt; vertical-align: -3pt; }
div.maincontent .s13 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 9pt; vertical-align: -4pt; }
div.maincontent .s14 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 7.5pt; }
div.maincontent .s15 { color: black; font-family:Times New Roman, serif; font-style: italic; font-weight: normal; text-decoration: none; font-size: 14pt; }
div.maincontent .s16 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; }
div.maincontent .s17 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 9.5pt; }
div.maincontent .s18 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; vertical-align: -1pt; }
div.maincontent .s19 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; vertical-align: -5pt; }
div.maincontent .s20 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; vertical-align: -2pt; }
div.maincontent .s21 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10pt; }
div.maincontent .s22 { color: black; font-family:Calibri, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; }
div.maincontent .s23 { color: black; font-family:Calibri, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; vertical-align: -3pt; }
div.maincontent .s24 { color: black; font-family:Calibri, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; vertical-align: -5pt; }
div.maincontent .s25 { color: black; font-family:Times New Roman, serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; }
div.maincontent .s26 { color: black; font-family:Calibri, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; vertical-align: -4pt; }
div.maincontent .s27 { color: black; font-family:Calibri, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; vertical-align: -6pt; }
div.maincontent .s28 { color: black; font-family:Calibri, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; vertical-align: -1pt; }
div.maincontent .s29 { color: black; font-family:Calibri, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 11.5pt; }
div.maincontent .s30 { color: black; font-family:Calibri, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 11pt; }
div.maincontent .s31 { color: black; font-family:Times New Roman, serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 11pt; }
div.maincontent .s32 { color: black; font-family:.VnTime, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; }
div.maincontent .s33 { color: black; font-family:Cambria, serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; }
div.maincontent .s34 { color: black; font-family:Cambria, serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; vertical-align: -4pt; }
div.maincontent .s35 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 11.5pt; }
div.maincontent .s36 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 14pt; }
div.maincontent .s37 { color: black; font-family:Times New Roman, serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 13pt; }
div.maincontent .s38 { color: black; font-family:Times New Roman, serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 13pt; }
div.maincontent .s39 { color: black; font-family:Times New Roman, serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 15pt; }
div.maincontent .s40 { color: black; font-family:Times New Roman, serif; font-style: normal; fo](https://tailieuthamkhao.com/uploads/2022/06/06/dich-vu-phi-tin-dung-tai-ngan-hang-thuong-mai-co-phan-dau-tu-va-phat-8-1-120x90.png)
