LOS ANGELES (AFP): US film giant Paramount is to cut 110 employees, or about five per cent of its staff, according to an internal memo published Tuesday. The cuts will be made across the Viacom subsidiary, including in the finance, human resources, technical, legal and marketing departments, said Paramount chief operating officer Frederick Huntsberry. “Change is always difficult, and we never take these steps lightly,” he wrote in the memo cited by entertainment news website The Wrap.