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- With their expectations for economic growth tempered by a slow-burning economic recovery, CFOs around the world are planning to invest judiciously this year, even tapping their long-accumulating cash reserves. In the fifth annual American Express/CFO Research Global Business and Spending Monitor, based on a survey of 541 senior finance executives at large companies across a wide range of industries, CFOs share their plans for making investment decisions with an eye on long-term returns, viewing their decisions through the lens of "value discipline"---extracting and delivering the most value from every dollar.