This document discusses the concepts of line and staff authority relationships in organizations. It defines key terms like power, authority, line functions, and staff functions. Staff functions provide advice to help line managers accomplish organizational objectives, but staff have no direct authority over line. Principles of effective delegation are outlined, including defining expected results, functional roles, and maintaining a clear line of authority. Decentralization is the degree to which decision-making authority is delegated within an organization, based on factors like cost, uniformity, and managerial skills.