Today's managers, unlike those emerging from previous recessions, have no end of fancy technology to help them.

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Beijing, Shanghai and Guangzhou have more than their fair share of luxury restaurants, high-end shops and fancy restaurants.

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If you can't get receipts from the previous owner, take pictures to document the high-end appliances or fancy shrubs you're writing off.

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To some companies, at the top end of the Mittelstand, Deutsche's corporate bankers can expect to sell fancy products.

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Schwartz, senior product manager at Gateway, says manufacturers lose money on the low-end machines but can make a gross profit of 20% to 30% on the fancy ones.

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