Today, corporate executives regard technology as simply a tool - though a crucial one, if used wisely.

Much may hinge upon points that the typical executive might understandably regard as irritating technicalities.

And the company's executives regard winning the eBay business as a significant step.

Earlier this year, executives of the Dow Chemical Company regarded the legal storm over silicone breast implants with a certain level of calm.

Some executives regard the development surge as a success for the Koch administration.

Some executives even regard these new indications not as marketing tools, but as significant advances in science.

Financial analysts say the company's executives regard themselves as stewards of the housing market who have to fend off critics who might otherwise disrupt its sensitive operations.

Procter's executives regard their company as a master at marketing to women, given its long history in household, hygiene and food products.

Many executives regarded the shift as a foolish and risky decision, but the store found that sales jumped 12 percent.