At QMUC, we are currently reviewing our resource allocation model and together with wanting to introduce drivers which better incentivise and promote growth, we want to review how overheads are treated and specifically how to allocate resources to and across support areas (currently they are allocated a proportion based on historical cost totally approx. 40% of total income). Any comments on how successfully other institutions have handled this would be appreciated. With thanks. Ilona Mair Head Strategic Planning & Policy Unit Queen Margaret University College Ph: 0131 317 3290 email: [log in to unmask]