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A quote from the Clarke article, In this Roundtable, veteran healthcare executives offer advice and best practices on how hospitals can overcome some of the common issues concerning capital allocation. Of the suggestions offered by the health care executives, Be sure to identify which article or executive you are referencing. Resources- Clarke, R. L., et. Al., (2004). Inside the real world of capital allocation. Healthcare Financial Management, 58 (12), 81. Anonymous. (2006). Capital planning: how strategic is your organization? Healthcare Financial Management, 60 (7), H1.