Supporting Internet Applications Beyond Browsing: Trigger Processing and Change Notification

Author(s):  
Ling Liu ◽  
Calton Pu ◽  
Wei Tang
2001 ◽  
Vol 20 (1) ◽  
pp. 29-43 ◽  
Author(s):  
Michael L. Ettredge ◽  
David B. Smith ◽  
Mary S. Stone

The AICPA SEC Practice Section (SECPS) notification rule requires a member firm to notify its former client and the Chief Accountant of the SEC in writing within five business days of the date it determines the client-auditor relationship has ended. The rule is unique because it was developed and is enforced by a private organization (the AICPA) to assist a public organization (the SEC) in fulfilling its charge of ensuring full and timely disclosure. An SECPS educational effort to make members aware of their notification responsibilities recently ended. Our paper evaluates the effectiveness of the SECPS educational effort and the SECPS notification letter. It shows that registrant as well as auditor compliance and timeliness increased during the time the notification rule has been in effect, and that the improved registrant performance is likely due in part to improved auditor performance. One implication of our study is that a disclosure requirement auditors impose upon themselves can be effective in helping the SEC monitor client behavior.


2021 ◽  
Vol 8 (1) ◽  
Author(s):  
Fu Jie Tey ◽  
Tin-Yu Wu ◽  
Chiao-Ling Lin ◽  
Jiann-Liang Chen

AbstractRecent advances in Internet applications have facilitated information spreading and, thanks to a wide variety of mobile devices and the burgeoning 5G networks, users easily and quickly gain access to information. Great amounts of digital information moreover have contributed to the emergence of recommender systems that help to filter information. When the rise of mobile networks has pushed forward the growth of social media networks and users get used to posting whatever they do and wherever they visit on the Web, such quick social media updates already make it difficult for users to find historical data. For this reason, this paper presents a social network-based recommender system. Our purpose is to build a user-centered recommender system to exclude the products that users are disinterested in according to user preferences and their friends' shopping experiences so as to make recommendations effective. Since there might be no corresponding reference value for new products or services, we use indirect relations between friends and “friends’ friends” as well as sentinel friends to improve the recommendation accuracy. The simulation result has proven that our proposed mechanism is efficient in enhancing recommendation accuracy.


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