Solution : https://service.sap.com/sap/support/notes/702023 (SAP Service marketplace login required)
Key words : 
terms ace object change, interface method get_actors_from_objects exists, ace actor determination, simple actor calculation, function module handle_changed_objects_guid, actor determination, method refresh_acl_objects, cl_crm_ace_activation~refresh_acl_objects, class cl_crm_ace_activation, solution implement
Related Notes : 
       
| 696262 | CRM 4.0 SP Stack 1/2004 (SAPKU40004): Release & Info. Note |