Abstract: The purpose of this study is to provide some empirical evidence about implementing Activity-Based Costing (ABC) in the hospitality industry in Iran. For this purpose, we consider the Tabriz International Hotel as our sample hotel and then gather the relevant data from its cost accounting system in 2012. Then, we use ABC as our costing method and compare the cost of each service unit with that cost which had been extracted for the traditional costing method. The results show a different cost per unit for two methods. Also, because of its more precise and detailed provided information, an ABC system facilitates the decision-making process for managers on decisions related to profitability analysis, budgeting, pricing, and so on.
Abstract: Car accident is one of the major causes of death in many countries. Many researchers have attempted to design and develop techniques to increase car safety in the past recent years. In spite of all the efforts, it is still challenging to design a system adaptive to the driver rather than the automotive characteristics. In this paper, the adaptive car safety system is explained which attempts to find a balance.