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To make a show funny there is nearly always someone to be laughed at. Someone who is the brunt of the joke.
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Whilst I agree with the overall sentiment of most of these arguments, I
personally think that American humour is based on embarrasment, whereas
Anglo humour is based on wit. This often makes American humour seem
'dumber' and Anglo humour seem more 'intelligent'.
Whilst I can't stand "Big Bang Theory" (or most other American humour),
my wife and a number of my friends, who are highly intelligent people, love
the show.
Cheers,
Jason.