(Image source: joystiq.com) Shares of the electronics giant Sony Corp (ADR) (NYSE:SNE) are spiraling downward in the early session of trading on another forecast loss. For this fiscal year, the company is forecasting another loss. This is the second consecutive year that Sony has done this. Sony is having problems competing with their Asian counterparts. As a result, Sony is indicating that it will accelerate its restructuring initiatives. The focus for Sony this year will be on restructuring. Maybe this new renewed focus will finally yield a turnaround.