The joint provision of audit and non-audit services by audit firms to their audit clients has posed a threat to auditor independence. To mitigate the independence problem, the U.S. Securities and Exchange Commission (SEC) issued a regulation (SEC 2003) that prohibits audit partners from...

The security of both technical and trade credit factors becomes a serious bottleneck that affects the current development of e-business. Honest behavior is one of the important aspects of trade credit safety. It is a vital step to establish and maintain a safe credit system. In this paper, we...

Improper operating temperature will degrade the performances of electronic components, Li-ion batteries and photovoltaic (PV) cells, which calls for a good thermal management system. In this paper, specific attention is paid to the thermal management systems based on the phase change materials...

Customer satisfaction index (CSI) is an important concept for evaluating the quality of service in e-commerce. It permits to evaluate the validity of an e-commerce operation from the point of view of consumers. In this paper, we present a model of CSI in e-commerce using fuzzy techniques and...