The first thing which should be clarified in connection with administration that in the United States, it means what government refers to in the United Kingdom. Secondly, administration and management differ in various aspects. Administration is rather about setting up objectives, while management means the act of putting into practice the policies decided upon by the administration. Administration has determinative function whereas management has an executive one. The decisions of administration are shaped by public opinion, government policies, social or religious factors, and the decisions of management are formed by the beliefs, values and the opinions of the managers. Administration is about planning and organizing, while in management, motivating and controlling functions are the key factors. So management is a subset of administration, thus administration is above management.