The ceo of a company tells her employees that the organization "is going to be restructuring each department" rather than saying that there will be layoffs in each department. this is an example of

It is an example of euphemism, where in a person says something alternatively in a way that is not professional or unpleasant to hear. The substitution usually occurs on either an expression or words being said. It is shown in the scenario given above for the ceo had told her employees something that could be in a professional way but she said it in a blunt or more unpleasant to hear.