An Investigation into the Reorganization of the Big Four and the Consolidation of the Accounting Industry

The Big Four is the name given to the top four professional consultancy firms of the world namely Pw C(Price Waterhouse Coopers), KPMG, Ernst and Young and Deloitte. These firms provide audit, accounting, taxation, financial and other professional consultancy to the clients(being businesses and companies). The paper discusses the reasons for the formation of the Big Four and the future aspects of the big four. It was found that the current market structure and the existing status of the Big Four will not change in the near future and there is near to impossible chances of new entrants in the auditing and accounting markets because of barriers to entry established by the Big Four in the existing market.

The Big Data Challenge:How to Develop a Winning Strategy

Developing a winning Big Data strategy is challenging because it is as much about getting ahead of the trend and acquiring talent as it is about investing in new technology.To be successful you will need Data Scientists on your team,professionals who are adept with the analytical and visualization tools required to process and recognize patterns in data and who are equally comfortable with business concepts and operations.EMC's Howard Elias recommends three steps to help ensure your organization has the people it needs.

Application of Relevance Theory in Subtitle Translation—A Case Study of The Big Bang Theory

Audiovisual production,as social media,plays a considerable role in cultural exchanges around the world,for it is one of the ways for people to know more about exotic cultures.At the same time,due to language barriers,the importance of subtitle trans⁃lation is gradually recognized.The subtitle translation can go beyond the limits of time and space to faithfully reproduce the story plot and skillfully convey the feelings.From the perspective of relevance theory,the subtitle translation of The Big Bang Theory is chosen as a case in this paper to analyze the inferential process in the following three relevant aspects:relevance in context,rele⁃vance in culture,and relevance in the audience.

Marie's Suffering in A Road to the Big City from the Perspective of Feminism

Some scholars concerns about the conflicts between Marie and Lilla, but few of them studies the conflicts between femaleand male in the novel. In the novel, Marie's suffering is not only from the fraudulence of her sister, but also from the oppression ofmale by the perspective of feminism.In the family, it implies that she is oppressed by male, which can be understood from the differ-ence of their jobs and the traditional image of her mother, while in the society, she suffers a lot from Jansen, which can be seen fromthe descriptive perspective of appearance of Marie, the dialogue between waitress and Jansen, the dialogue between Marie and Jan-sen as well as Jansen's decision to the leaving of Marie. The double oppression of Marie's suffering both reflects the unequal posi-tion of male and female.By this analysis, it can impulse female to improve themselves and it also calls on female to get along wellwith male by the appropriate way.

The Big Five

IT is impossible not to have strong views when it comes to the debate on Africa＇s rise： despite solid economic growth and progress in poverty alleviation. people＇s views on the region＇s outlook remain stub- bornly polarized. Let me state up front that I am cautiously opti- mistic that Africa is taking off. This year the World Economic Forum （WEF） is marking 25 years of change in Africa. Looking back, there is no denying that Africa has made remarkable progress over the past two dec- ades. Here are five reasons why I am optimistic.

An Analysis of Verbal Humor in the Dialogues of the American Sitcom The Big Bang Theory from the Perspective of Relevance Theory

Abstract:Humor,as an art of language,reflects the wisdom of the speaker and positive attitude towards life,and brings joy to both speaker and listener.Based on relevance theory of Sperber and Wilson,this paper analyzes the verbal humor in the Dialogues of the American sitcom The Big Bang Theory from the perspective of cognitive pragmatics,selects 5 specific cases of verbal humor to probe into its generation process and expression effects.The research is significant to the discovery of humor,application of relevance theory and research in pragmatics.It studies the generation process and expression effect to help people better understand humor in daily life,improve the ability of applying humor and feel the artistic charm of language.Meanwhile,the research provides a latest corpus to help English lovers and learners with their English language proficiency.

Making the Big Move

So, you＇re moving to China and can＇t pack your life into the 20kg suitcases allowed by airlines？ You may want to consider shipping your personal belongings by air or by sea. Here is a guide to help you prepare for the big move and avoid any unhappy surprises when you arrive.

The Big Tree

There is a big tree in our school.Whenever I see it,I will be lost inthought——it is not a common tree. It is the image of our teachers.It tells ushow great our teachers are.

The Big Sleep in the Woods

Now it's the time of the bigsleep for the bees and the bears.Even the buds of the plantswhose leaves fall off share in it.But the intensity of this wintersleep, or hibernation, dependson who's doing it.The big sleepof the bears, for instance, wouldprobably be thought of as amighty bad case of inability

Chinese Flock to the Big Screen

Shaping up to become the world’s second largest movie market CHINA’S film market moved to overcome its inertia with boxoffice receipts in excess of 10 billion yuan($1.49 billion) at the end of 2010.Most popular imported film was the Oscar winning science fiction epic Avatar,which has grossed 1.38 billion yuan ($206 million) in China since its release on January 4.Another science fiction drama,Inception,had movie-goers shelling out almost 500 million yuan($74.63 million) in just four months.

The Three Little Pigs and the Big Friendly Wolf

Once upon a time there were three little pigs who lived with their mother and father on a farm．One day the youngest pig thought that he would go and build himself a home．When he had only gone one kilome－ter he found a pile of straw（稻草）．It took him a whole day to build the house，but when it was finished it didn't look like a house，so he fixed it up．About a week later，the other pigs decided that they would go and build houses too．The second oldest pig made his house of

The Big Three’s New Hope

The U.S.-based automakers are counting on greater sales growth in emerging markets for survival The chief executives of the Detroit-based

The Big Three

Hyundai, LG Electronics and Samsung lead South Korean investment in China When China adopted policies in the late 1970s to open the coun-

Looking at the Big Picture

Xiong Guangkai’s International Situation and Security Strategy was published in Chinese by the Junshi Yiwen Press and in English by the Foreign Languages Press in March catching the attention of researchers on international strategic studies and military affairs at home and abroad Xiong, former Deputy Chief of the General Staff of the People’s Liberation Army (PLA), currently heads the China Institute for International Strategic Studies. The book’s English editionwas edited by Lin Wusun, former President of the China International Publishing Group. It aims to introduce China’s national security strategy to interested readers around the world. In a book review for Beijing Review, Sa Benwang and Wang Wei, researchers with the China Institute for International Strategic Studies, speak highly of Xiong’s academic achievements as a scholar and his devotion as a retired army general.

Making the Big Bucks

Allowing more foreign investors into China will require more regulation and supervision Adecade ago, United Bank of Switzerland (UBS AG) grabbed the financial spotlight by becoming one of the first qualified foreign institutional investors (QFIIs) approved by the

THE BIG DIPPER GUIDE

China has high expectations for its domestically produced global positioning system When a catastrophic earthquake measuring 8.0 on the Richter scale rocked Wenchuan County in China’s