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The Chinese word "尼尔森" is formed as a phonetic transliteration of the English name "Nielsen", with each character chosen to approximate the sound of the original: "尼" (ní) corresponds to "Ni", "尔" (ěr) to "el", and "森" (sēn) to "sen", primarily based on their pronunciation in Mandarin without regard for the literal meanings of the characters.
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