Well today’s Spam/Malware email appear to be coming from a company called JPS Projects Ltd, who it seems are indeed a legitimate company, however it’s not them sending the email, its probably a Russain/Serbian/Ukrainian based criminal organisation (As is the case with most of these faked emails)
Attached to the email is a Word Doc that contains a malicious payload that is intended to infect your PC with malware.
Do not open the attachment on this email, instead just delete the whole thing and be sure to also delete it from your Trash.
Always a good idea to run Malwarebytes or SuperAntiSpyware afterwards, just to be sure there is nothing lurking behind.