An operating system (OS) is a computer program that manages the hardware and
software resources of a computer. An operating system rationally processes
electronic devices in response to approved commands. At the foundation of all
system software, an operating system performs basic tasks such as controlling
and allocating memory, prioritizing system requests, controlling input and
output devices, facilitating networking, and managing files. It also may provide
a graphical user interface for higher level functions. It forms a platform for
other system software and for application software.
Source: wikipedia.org
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