By Daniel Hunter
Microsoft has announced plans to cut 7,800 jobs.
The job cuts will come in its mobile phone business and is part of a major reorganisation following the acquisition of Nokia last year for €5.44 billion ($7.5bn; £4.5bn).
Microsoft last year cut 18,000 jobs, the largest in the company's history.
The tech giant also said it will write down the value of the Nokia purchase by $7.6 bn (£4.95 bn).