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The 12,000 KPMG staff in Britain who have not been promoted will not benefit from a pay rise this year as the firm tightens its belt in reaction to a fall in demand for its services. Senior partners at the Big Four firm have been informing teams in recent weeks that their pay will be frozen unless t

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The day after Thanksgiving is widely known as "Black Friday" for retailers and shoppers across the US, but plumbers said they refer to it as "Brown Friday" because they encounter an influx of sewage and dirty sink water.

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