They give mid and lower-level managers a good idea of the future plans for each department in an organization.

Thousands of Sunbeam factory workers and lower-level managers have fared even worse.

But in recent years, mass dismissals have included assistant vice presidents and other lower-level managers.

They were closely followed by the general counsel, the controller, the treasurer and assorted lower-level managers.

Fourteen were lower-level managers and the 15th a nonmanagement employee.

Supervisors and lower-level managers, not just presidents, have to be equally clear and open about what the rules are.

He is also trying to encourage lower-level managers to make more decisions.

Nor was it clear what would become of lower-level managers with duplicative responsibilities.

The top 10 executives have turned over twice in the last year, he said, adding that middle and lower-level managers may be the next targets.

No senior executives at the company were arrested, but officials filed criminal charges against seven current or former lower-level managers and a foreman.