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CFOs' optimism regarding their companies' prospects has reached a level not seen for 15 months, according to Deloitte's Q2 2013 CFO Signals" survey. That optimism is translating into a bias toward investment over cash conservation and dividend forecasts that have risen to an almost three-year high. Year-over-year sales and earnings growth expectations, however, remain below their long-term averages, suggesting near-term growth will remain elusive.

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