Resource allocation is one of the most complicated managers' concerns, which forces them to seek novel methods and approaches. The fixed-cost (FC) allocation among different decision-making units is one such problem. That has led to considerable research in this regard. Numerous methods have been proposed, that the most important of them is Data Envelopment Analysis (DEA). Fixed-Cost allocation problem is more reflected in project portfolio management. The management has to allocate a common cost between several different projects. However, due to the nature of the project, the previously proposed methods are insufficiently adapted to the project execution realities. In this research, a novel method is proposed to allocate FC aligned with project management methods. For this purpose, the current situation of projects is first evaluated using the Earned Values Management method. Then projects which are out of scope are identified. Inverse Data Envelopment Analysis estimates the required costs to keep them back into their scope on the assumption that the project's efficiency remains constant. Finally, by using non-linear programming, the fixed-cost allocates optimally. In order to illustrate the proposed method, a real case example is presented. Manuscript profile

This study examines trading strategies based on trading systems by analyzing the performance of 11 technical indicators. The data used for analysis were financial data of all firms listed on the Teh-ran Stock Exchange in the period from 2010 to 2020. Excluding the firms whose data were not available for the period under study, 135 firms were selected as the research sample. The results showed that the signals containing three indicators of moving average, exponential moving average, and relative strength over a weekly up to six-month period to buy or sell stocks (as a strategy) could be used more confidently compared to other indicators to achieve higher returns and profitability. As a result, investors can use the signals that these three indicators in weekly (EMA) and monthly (MA, RSI) periods and the quarterly (MA) and six-month (RSI, EMA) periods to determine buying and selling strategies with the lowest investment risks. It is also recommended that investors use a combination of these three indicators to invest, and extend their investment period over a longer period of time to bear less risk, and more returns. Manuscript profile