Survey says ... AICPA survey finds business and industry execs expecting to expand.

Despite the still-shifting sands beneath today's troubled economy, 40 percent of survey respondents are "optimistic" or "very optimistic" about the U.S. economic outlook for the next 12 months. This finding is a marked improvement, up from 25 percent for the first quarter of 2010 and the record-low of five percent for the first quarter of 2009.

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The news is even more positive for survey participants' prospects for their own organizations over the next 12 months--45 percent are "optimistic" and six percent are "very optimistic." This is the first time in more than two years...