higher-up:
(plural: ‘higher-ups‘)
a more important and higher official in rank, position, status, etc. than others in any office, company, organisation or in military,

an underling (standing) before his higher-up (sitting high above)
In an office, to an office-assistant, the section-head, supervisor or section chief is a higher-up; to the section-head, the manager is a higher-up; to the manager, the general manager is a higher-up, and to the general manager, the director or CEO is the higher-up!
The higher-ups in an organisation enjoy more powers and benefits than the underlings; however, in times of a financial disaster or fraud, the underlings are far more safer from the repercussions, such as dismissals, penalties or even arrests by the law, than the higher-ups.
It is customary in the Military units that the lower cadres are expected to stand and salute whenever they see their higher-ups, and keep in ‘attention/alert position’ until they are told to ‘stand at ease’.
It is not uncommon to experience a kind of mean treatment of the lower ranks by their higher-ups in the police force.

higher-ups (R) accusing a low level employee (L)
for a blog post American higher-ups in wars, please click here,
for an article about higher-ups at one’s work place, please click here,
for a blog post about getting one’s higher-ups attention, please click here
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