SummaryThis study considers the impact of related parties’ trading (RPTs) on the listed company’s earnings management level (EM) in Vietnam’s securities market, of which EM is measured according to the modified Jones model by Dechow and Associates (1995). Through using 5 more control variables as public. How auditing firm, firm size, financial leverage, revenue growth and operating cash flow affect EM, The research results show that RPTs impact the same dimension on EM level. The study provides empirical evidence of the impact of RPTs on the EM level of companies listed on Vietnam’s securities market. Among its results to science is that it indicated with evidence, the higher the RPTs are, the greater its EM level becomes. We also identify practical contributions and limitations showin in the conclusion section.

The design freedom provided by Additive Manufacturing (AM) enables the part consolidation (PC) of sophisticated mechanical assemblies. However, PC has been mainly performed for static components in assemblies with nonmoving parts. In this regard, a new approach to assembly-level Design for Additive Manufacturing (A-DfAM) considering an industrial lifeboat hook assembly with a functionally dynamic system is proposed. The methodology comprises steps starting from inputting the Computer-Aided Design (CAD) files for the 3D printing of the final assembly and evaluation. Throughout the design stages, opportunistic and restrictive natures of DfAM within our methodology direct engineers and designers to manufacture optimized products. In addition, a comparative assessment of the original and final assemblies is also illustrated. Consequently, a significant part-count reduction after PC was achieved, and the prototype of the lifeboat hook components was printed via laser-powder bed fusion (L-PBF). This shows that by incorporating the suggested A-DfAM framework, it can serve as a potential guide to whoever intends to manufacture dynamic assemblies.

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