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Incorporating HC 945-i, session 2008-09
The Culture Media and Sport Committee says that the main outcomes of the BBC Trust's strategic review do not move the BBC on to the extent required by current circumstances, and that the incoming Chairman will have much to get grips with. The new licence fee agreement was reached "unexpectedly" in October 2010 between the Department for Culture Media and Sport and the BBC, but without any time for wider consultation with viewers or Parliament. The Committee believes the agreement reached is a reasonable one, but the process undermined confidence in both the Government's and the BBC's commitment to transparency and accountability. On the partnership between BBC and S4C, it is unclear how S4C can retain its independence under the new arrangements. It is extraordinary that the Government and the BBC should agree such wide-ranging changes without consultation or giving S4C any notice or say at all. The Committee is particularly concerned that National Audit Office still does not have the promised access to conduct independent assessments of the BBC's value for money. The Committee is also disappointed that banded information on talent salaries is still not in the public domain. The BBC opened itself to predictable ridicule with the decision to hire a "migration manager" who had to commute from the United States to manage the transition to the new Salford site. The report concludes that big questions remain over how radically the BBC needs to reconfigure both content and delivery in the years ahead.
A Culture, Media and Sport Committee's oral evidence session on the BBC annual report and accounts 2006-07 was followed up with some written questions. The Committee has concerns about the structure and content of the BBC reply to those questions. In particular it is not clear why the BBC Trust takes different views on transparency of employee costs and on transparency of talent (presenters or actors etc) costs, and why grouping of payments in bands for one but not the other presents data protection or breach of confidence issues. The Committee also questions why viewing figures for BBC3 are given in three-minute reach figures rather than the standard 15-minute reach used throughout the annual report, and why the BBC3 figures excluding repeats of BB1 programmes were not provided. On Freesat, a joint venture to provide a national satellite-based free-to-view digital service, the failure to disclose the contribution of the licence-fee payer is held to be unreasonable. The Committee would like greater clarity about who speaks for the BBC: the Trust or Executive. Future responses should make clear where accountability lies for particular issues, and the BBC should take a more constructive approach to responding to Parliamentary scrutiny.
Channel 4 is a unique broadcaster in the UK. Publicly owned, it is a statutory corporation, without shareholders, established and regulated under successive Broadcasting and Communication Acts. It generates all of its revenues in the commercial marketplace but is not-for-profit, its principal focus being the fulfilment of its statutory public service broadcasting (PSB) remit. Channel 4 is required to lay before Parliament an Annual Report of its financial accounts and performance. However, concerns have been expressed that the channel lacks accountability and external scrutiny. This report covers the Committee's session in response to these concerns. The issues put forward included: the extent to which the channel is facing a crisis; preferences regarding possible partnerships; effects of market conditions; profitability of non-core, non -PSB channels; investment in the now abandoned Project Kangaroo; headcount, redundancies and remuneration; children's and educational programming; investment in the nations and regions; and succession of the Chairman and Chief Executive. The Committee plans to hold these sessions examining the Channels Annual reports annually.
With correction slip dated June 2016. Dated May 2016 Web ISBN=9781474131681
As the world's most famous media brand faces the greatest PR crisis in its history, Robin Aitken gives an insider's view.
The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously analyse the fundamental aims and rationales for the taxation of multinationals' profit, and in particular where profit should be taxed. As this project nears its completion, it is becomingincreasingly clear that the fundamental structural weaknesses in the system will remain. This book, produced by a group of economists and lawyers, adopts a different approach and starts from first principles in order to generate an international tax system fit for the 21st century. This approach examines fundamental issues of principle and practice in the taxation of business profit and the allocation of taxing rights over such profit amongst countries, paying attention to the interests and circumstances of advanced and developing countries. Once this conceptual framework is developed, the book evaluates the existing system and potential reform options against it. A number of reform options are considered, ranging from those requiring marginal change to radically different systems. Some options have been discussed widely. Others, particularly Residual Profit Split systems and a Destination Based Cash-Flow Tax, are more innovative and have been developed at some length and in depth for the first time in this book. Their common feature is that they assign taxing rights partly/fully to the location of relatively immobile factors: shareholders or consumers.
The Committee's report on the BBC's Charter review focuses on four inter-related issues: i) the scope and remit of the BBC in the context of the growth of digital TV and on-going technological developments in audiovisual communications; ii) its funding mechanism; iii) its governance and regulation; and iv) whether a Charter provides the most appropriate means of establishing the Corporation in a rapidly-changing communications environment. Key aspects considered include the role, definition and scope of public service broadcasting, the growth of multichannel television, the on-going roll-out of broadband networks, and the Government's plans to switch off the analogue television signal. The report makes 38 conclusions and recommendations, including i) the BBC should be placed on a statutory basis by Act of Parliament at the earliest opportunity, with allowance for pre-legislative scrutiny by a joint Committee of both Houses; with a five year Charter to cover the interim period, between the date the current Charter expires at the end of 2006 and the passing of the recommended legislation; and ii) fundamental changes in the governance system of the BBC, with responsibility for corporate governance separated from maintenance and regulation of its independence.