This document discusses the concepts of line and staff authority relationships in organizations. It defines line functions as those directly responsible for achieving objectives, while staff functions support the line. There is sometimes confusion between line and staff due to differing authority relationships within roles. The document also covers delegation of authority through decentralization. Key principles of delegation discussed include unity of command, absoluteness of responsibility, and parity between authority and responsibility. Factors like decision cost and uniformity determine the appropriate level of decentralization.