This is a recent attempt at compromising the recipient's computer.
The e-mails range from notices from your bank to visit their site immediately to attachments from companies like UPS telling you that your recent parcel wasn't sent, and you should open up the file attachment.
I have a computer in today that has been infected with this kind of virus. The client had an e-mail message about their holiday being cancelled, and they were instructed to fill out the form attached to re-schedule the holiday. Unfortunately, it just so happened that the company that was in the "from" address was actually the company they used to book their holiday, and they actually do have a holiday booked for the end of October.
I like to view the virus to see what exactly they do when executed. The holiday one actually installs a mail server on the recipients computer and continually sends out the exact same e-mail (from the recipients IP address!) to even more poor punters.
Very slowly, there are new technologies coming out that are intended to prevent illicit e-mail messages being sent, and better technologies for detecting fraudulent ones. Until they're perfected though, the best way to stay secure is only to ever upload files that you know and trust!
Remember: Anything ending in .exe is an executable file!
Remember: If you have an anti-virus installed, make use of it! Don't assume that it'll pop up warning you all the time. If you have an inconspicuous file, right click on it and tell your Anti-Virus to scan it!