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This book offers a quantitative and qualitative look at the much-discussed BRICS—Brazil, Russia, India, China and South Africa—and explores how their economic ascent might cause global economic realignments in the 21st century. Providing a Chinese perspective on how the global realignment might impact strategic choices and a data-driven approach to the similarities and differences within the so-called BRICS group, this book will be of great interest to economists, international banking professionals, and political forecasters. Yao Ouyang, Ph.D. in Economics, is the 19th President-elected of the International Schumpeter Society, vice president of the Hunan Normal University, China, professor at the School of Business, and director of the Large Economies Research Center, China. Xianzhong Yi, Ph.D. in Economics, is a professor at the School of Economics in Nanjing Audit University, China. Lingxiao Tang, Ph.D. in Economics, is a professor at the Hunan Normal University, China, and director of the International Finance Research Center, China.

BRIC countries --- Economic conditions. --- Big Four countries --- BRICS countries --- Asia—Economic conditions. --- Globalization. --- Markets. --- Asian Economics. --- Emerging Markets/Globalization. --- Public markets --- Commerce --- Fairs --- Market towns --- Global cities --- Globalisation --- Internationalization --- International relations --- Anti-globalization movement

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Along with the fast growing economy, the term "BRICs" was coined to represent the newly emerging countries - Brazil, Russia, India and China. The enhanced economy in these countries has largely improved people's life; at the same time, it has also strongly influenced the transformation of social structure, norms and values. However, as the world's attention centers on their economic development at the micro level, the social changes at the micro level have often been neglected, and a specific comparative study of these four countries is even more rare.This handbook's contributing authors are l

Social stratification --- Social change --- Stratification, Social --- Equality --- Social structure --- Social classes --- Change, Social --- Cultural change --- Cultural transformation --- Societal change --- Socio-cultural change --- Social history --- Social evolution --- BRIC countries --- Big Four countries --- BRICS countries --- Economic conditions --- Social conditions

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Always on the move, the economic world follows a dynamic process over time. It seems that recent years have been particularly full of developments. In order to support this steady evolution but also to address some of the weaknesses highlighted by the financial crisis of 2008, the legal framework has also had to be amended at a very high rhythm. In addition, other societal trends, such as the increasing need for a work-life balance or the rise of digital technologies, have contributed to changing many of the benchmarks of corporate life. As economic actors, auditors in Belgium are not immune to changes of all kinds which affect their direct environments but also those of their clients. 
The aim of this thesis is to understand the recent evolution of the constraints to which the Belgian auditor is exposed and to assess the impacts on its organisation, workload and responsibility as well as the possible consequences on the audit market overall in the long run. 
In order to carry out the most relevant analysis possible, we have selected constraints arising from ones of the main and the most representative areas of the auditor's environment. Those selected areas are quality control, compliance, auditing standards, matters requiring in-depth technical skills, human resources and digitalisation. Based on regulations and literature, these analyses were also supported as much as possible by interviews with professionals and case studies. 
It results from our investigations that all the analysed constraints tend towards a structural change in the organisation of the Belgian auditor's work, an increase in his workload and a higher level of responsibility. Mainly as a consequence of the technical nature of some specific areas and a more restrictive formalism, there might be observed in the long run a strengthening of the dominant position held by the Big Four and a gradual increase in the portfolios of medium-sized audit firms within the mid-market segment. Smaller audit firms would rely more heavily on mandates in small-scale businesses and special assignments. In order to reach a critical size enabling them to better face all the new constraints, it would appear reasonable to expect some of these smaller audit firms to group together or be absorbed and thereby contribute to a sector consolidation.

Financial Auditor --- Belgian Auditor --- Ultimate Beneficial Owner --- audit quality --- audit standards --- financial crisis --- auditing qualifications --- audit recruitment --- digital auditing --- Big Four --- ISA --- IFRS --- FSMA --- CSR --- IRE --- Sciences économiques & de gestion > Comptabilité & audit

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Law --- Law. --- BRIC countries. --- General and Others --- Acts, Legislative --- Enactments, Legislative --- Laws (Statutes) --- Legislative acts --- Legislative enactments --- Big Four countries --- BRICS countries --- law --- BRICS --- BRICS countries --- international treaties --- national legislation --- jurisprudence --- Jurisprudence --- Legislation --- Regions --- Law, General & Comparative --- brics --- brics countries --- Dret. --- Països emergents.

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For the almost 40 years of its existence, ANPOCS has contributed to introducing or consolidating new thematic areas in the academic agenda of debates in the Brazilian social sciences. Commensurate with this history, at the 37th Annual meeting, hosted in Águas de Lindoia, São Paulo, in 2013, we organized a large International Symposium, The BRICS and their social, political and cultural challenges on the national and international levels. There were six sessions of debates, gathered under the umbrella of "Development and public policies," "Social inclusion and social justice," and "Emerging powers and transformations in the international system," followed by a final plenary session. Around 30 anthropologists, political scientists, sociologists and researchers in international relations from Brazil, Russia, India, China and South Africa, met over three highly productive days. As might be expected at ANPOCS, the encounter was marked not only by the diversity of countries and disciplines, but also by the theoretical and political diversity of the participants, something already apparent in the composition of the Brazilian coordinators of the Symposium. This book is just one tangible outcome of the papers and dialogues emerging from this encounter. Like the Symposium, the volume is divided into three sections. Looking to address an international readership, it is published in Portuguese and English.

World politics --- BRIC countries --- Developing countries --- Economic conditions --- Foreign relations. --- Emerging nations --- Fourth World --- Global South --- LDC's --- Least developed countries --- Less developed countries --- Newly industrialized countries --- Newly industrializing countries --- NICs (Newly industrialized countries) --- Third World --- Underdeveloped areas --- Underdeveloped countries --- Big Four countries --- BRICS countries --- E-books --- Politics and government. --- Social conditions.