Some recent cases involved high-level executives who blamed subordinates for wrongdoing.

A large fraud case, involving senior executives at Waste Management, could encounter the same problem.

Although the use of external benchmarks is common in Britain, it is usually reserved for plans involving senior executives.

The Time Inc. magazine empire was engulfed in speculation yesterday that major executive changes involving several top executives were imminent.

"Most of the business involves corporate executives, and a lot of corporations have their own helipads."

Changes have occurred involving top executives at three agencies.

Changes involving executives have been made at three agencies in New York.

But others involved executives who decided to buy their companies because they felt that the post-crash stock market was undervaluing them.

Many of those sentences involved important executives who had declined to plea bargain and had challenged the Government in court.

Three agencies have announced changes involving creative executives.