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In the anime, when Kisuke Urahara founded the Shinigami Research and Development Institute (Shinigami Technological Research Bureau - anime) in the 12th Squad's Captain Chambers, I thought he assigned 3rd Seat Mayuri Kurotsuchi as Lieutenant of the Shinigami Research and Development Institute and Lieutenant Hiyori Sarugaki as the Head Researcher.
I remember fondly that Hiyori kept arguing with Mayuri over the fact that she was Lieutenant and Mayuri was 3rd Seat of the 12th Squad, so she had higher authority over him, but Mayuri states that in the Shinigami Research and Development Institute, that because he holds the Lieutenant position and Hiyori is only the Head Researcher, so he had greater authority whilst in the institute.
Can someone please clear up this misunderstanding of mine?
Thank you very much! :D
P.S. I'm taking my knowledge from: Episode 209 of Bleach Anime