Concepts for AnalysisCA24.1 (LO 1, 2) (General Disclosures; .docx

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Concepts for Analysis CA24.1 (LO 1, 2) (General Disclosures; Inventories; Property, Plant, and Equipment) Koch Corporation is in the process of preparing its annual financial statements for the fiscal year ended April 30, 2021. Because all of Koch's shares are traded intrastate, the company does not have to file any reports with the Securities and Exchange Commission. The company manufactures plastic, glass, and paper containers for sale to food and drink manufacturers and distributors. Koch Corporation maintains separate control accounts for its raw materials, work in process, and finished goods inventories for each of the three types of containers. The inventories are valued at the lower-of-cost-or-market. The company's property, plant, and equipment are classified in the following major categories: land, office buildings, furniture and fixtures, manufacturing facilities, manufacturing equipment, and leasehold improvements. All fixed assets are carried at cost. The depreciation methods employed depend on the type of asset (its classification) and when it was acquired. Koch Corporation plans to present the inventory and fixed asset amounts in its April 30, 2021, balance sheet as shown below. Inventories $4,814,200 Property, plant, and equipment (net of depreciation) 6,310,000 Instructions What information regarding inventories and property, plant, and equipment must be disclosed by Koch Corporation in the audited financial statements issued to stockholders, either in the body or the notes, for the 2020–2021 fiscal year? .

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Instructions
What information regarding inventories and property, plant, and
equipment must be disclosed by Koch Corporation in the
audited financial statements issued to stockholders, either in the
body or the notes, for the 2020–2021 fiscal year?

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Tax return-problem 7: C corporation Instructions: Please complete the required federal corporation income tax return forms for Express Catering, Inc. for the 2012 tax year based upon the facts presented below. Also, if required information is missing, use reasonable assumptions to fill in the gaps. Ignore any Alternative Minimum Tax (AMT) calculations and do not prepare any AMT related forms. Express Catering, Inc. (EC) is organized in New York as a corporation and is taxed as a “C” corporation with a calendar year-end. EC operates a delicatessen/bakery in New York City, NY that specializes in mobile food catering for events and gatherings within the tri-state area. EC’s address, employer identification number (EIN), and date of incorporation are as follows: Express Catering, Inc. 257 West 55th Avenue New York City, NY 10027 EIN- 13-9823459 Date Incorporated- March 17, 2007 EC has been at the same address and has not changed its same since inception. EC has only common shares issued (no preferred stock). There are currently 10,000 shares of EC common stock issued and outstanding. EC is owned by four shareholders from the same family: Raphael Giordano (father) and his three children Silvia, Andrea, and Marco. Their personal information is provided below: Raphael Giordano 160 West 57th Avenue New York City, NY 10027 SSN-356-87-4322 Shares owned 5,500 Silvia Giordano Costa 250 South Main Hoboken, New Jersey 07030 SSN-284-58-4583 Shares owned 1,500 Andrea Giordano 65 East 55th Avenue New York City, NY 10027 SSN-423-84-2343 Shares owned 1,500 Marco Giordano 160 West 57th Avenue New York City, NY 10027 SSN-487-27-4797 Shares owned 1,500 EC uses the accrual method of accounting and follows GAAP. EC is not a subsidiary nor is it in an affiliated group with any other entity. EC is not audited by a CPA firm and has never had a restatement of its income statement. In addition, EC reported the following information for the current year: · EC did not pay dividends in excess of its current and accumulated earnings and profits. · None of the stock of EC is owned by non U.S. persons · EC has never issued publicly offered debt instruments. · EC is not required to file a Form UTP · EC made several payments in the current year that required the filing of federal Form(s) 1099. These Forms 1099 were filed timely by EC. · During the year, none of the shareholders of EC changed. · EC has never disposed of more than 65% (by value) of its assets in a taxable, non-taxable, or tax-deferred transaction. · EC did not receive any assets in Section 351 transfers during the year. · All of the questions on Schedule B, Form 1120 are no for the year. Additional information: EC has been expanding rapidly its catering business. This expansion has required a significant amount of new equipment purchases. EC sold some of its liquid investments in order to avoid having to take on debt to fund these purchases. Further, EC invested heav ...

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Selected information about income statement accounts for the Reed Company is presented below (the company's fiscal year ends on December 31): On July 1, 2024, the company adopted a plan to discontinue a division that qualifies as a component of an entity as defined by GAAP. The assets of the component were sold on September 30,2024 , for $52,000 less than their book value. Results of operations for the component (included in the above account balances) were as follows: In addition to the account balances above, several events occurred during 2024 that have not yet been reflected in the above accounts: 1. A fire caused $51,000 in uninsured damages to the main office bullding. The fire was considered to be an unusual event. 2 . Inventory that had cost $41,000 had become obsolete because a competitor introduced a better product. The inventory was written down to its scrap value of $5,000. 3. Income taxes have not yet been recorded. Required: Prepare a multiple-step income statement for the Reed Company for 2024, showing 2023 information in comparative format, including income taxes computed of 25% and EPS disclosures assuming 400,000 shares of outstanding common stock. Note: Round EPS answers to 2 decimal places. Total operating expenses.

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Compuware (Pty) Ltd is an established company within the technology industry specialising in the design, manufacture, and retail of electronic devices such as computers, computer accessories, and software. You have been provided with draft extracts from the entity's Statement of Profit or Loss and Other Comprehensive Income and the Statement of Financial Position for the financial year ended 31 December 2023. COMPUWARE (PTY) LTD DRAFT EXTRACT FROM THE STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2023 The following additional information has been provided which has not yet been considered during the preparation of the draft financial statements: - During December 2023, it was discovered that the cost of an item of inventory sold on 30 June 2021 costing R400 000, had been incorrectly debited to the equipment account at the time it was sold. - The taxable profit and tax base of equipment were correctly computed in all the financial years affected. - Compuware (Pty) Ltd depreciates all equipment at 20\% per annum on a straightline basis. The equipment has a Rnil residual value. The carrying value and tax base of the equipment are the same. Additional information: - The opening retained earnings balance on 1 January 2022 was R900 000. There were no dividends declared or paid as well as no transfers to or from retained earnings during 2022 and 2023. - There were no other movements in property, plant, and equipment other than that which is evident from the information provided. Other than the incorrect debit of inventory to the equipment account, all movements in the carrying amount of equipment since its date of acquisition are depreciation. - Consider all amounts to be material. - The income tax rate applicable for all three financial years ending on 31 March COMPUWARE (PTY) LTD DRAFT EXTRACT FROM THE STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2023 2.1) Calculate the effect of the prior period error on the statement of profit or loss and other comprehensive income and the statement of financial position for the financial year ending 31 December 2021 (i.e. the year in which the error occurred). (16 marks) 2.2) Disclose the prior period error in the notes to the annual financial statements of Compuware (Pty) Ltd for the year ended 31 December 2023 so as to comply with the IAS 8 of the International Financial Reporting Standards. (21 marks) 2.3) Prepare all the necessary general journal adjustments to account for the prior period error in the 31 December 2023 financial statements of Compuware (Pty) Ltd. Journal dates and narrations are not requird..

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C oncept of collection . Assume that An agency has focused its system development and critical infrastructure data collection efforts on separate engineering management systems for different types of assets and is working on the integration of these systems. In this case, the agency focused on the data collection for two types of assets: water treatment and natural gas delivery management facilities. Please identify what type of critical infrastructure data collection is needed for pavement and storm water management facilities. .

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Concept of Aesthetics OVERVIEW Aesthetics is defined as an appreciation for beauty and a feeling of wonder. Teachers can help develop children’s aesthetic senses by involving them in the arts through introduction to works of art, music, dance, and literature. Children’s aesthetic sensibilities are enhanced by allowing them to explore their environment in a manner that encourages divergent thinking. In discussing art with children, basic elements such as line, color, form, space, and design are all appropriate. Teachers can create aesthetic opportunities in the classroom by providing children with materials, supplies, room décor, objects, books, visiting artists, and varied activities to stimulate their aesthetic sense. There are three basic ways to provide young children with developmentally appropriate aesthetic experiences in the early childhood program: Provide many opportunities to create art. Provide many opportunities to look at and talk about art. Help children become aware of art in their everyday lives. Developing children’s aesthetic sensitivity is important because it improves the quality of their learning and encourages the creative process. KEY TERMS aesthetic development — Teaching young children to appreciate art through everyday experiences, play, and conversations aesthetic experiences — Experiences involving an appreciation of the beauty of nature, the rhythm and imagery of music or poetry, or the qualities of works of art. aesthetic learning — Joining what one thinks with what one feels Aesthetics Movement — Movement in the world beginning in early 1800 and lasting the decade, emphasizing the “science of the beautiful” or the “philosophy of taste.” aesthetics — An appreciation for beauty and a feeling of wonder. It is a sensibility that uses the imagination as well as the five senses. aesthetic sense — One’s own specific taste or preference. art appreciation — Seeing and appreciating good artwork; learning to look at and learning to create visual arts art elements — Basic factors of art that can be used to describe art. These elements include color, line, form or shape, space, and design. balance — The principle of design that deals with visual weight in a work of art color/hue — The color name pattern — When a particular shape, color, or motif is repeated in a rhythmic way intensity — The varied color when a hue’s complementary color, the color opposite it on the color wheel, is added to the original color language of art — Expansion of the language of the early childhood classroom. The words of the language are the elements of art. line — A continuous mark on a surface multicultural aesthetics — A worldview of art which honors heritage, community, and tradition multimedia artwork — Integration of art such as walk-in sculpture environments; mixes of live dance and films; and art exhibitions with drama, where actors move into the audience to engage in the drama primary colors — Red, blue, and yellow.

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Concept mapping, mind mapping and argument mapping: what are the differences and do they matter? Martin Davies Published online: 27 November 2010 � Springer Science+Business Media B.V. 2010 Abstract In recent years, academics and educators have begun to use software mapping tools for a number of education-related purposes. Typically, the tools are used to help impart critical and analytical skills to students, to enable students to see relationships between concepts, and also as a method of assessment. The common feature of all these tools is the use of diagrammatic relationships of various kinds in preference to written or verbal descriptions. Pictures and structured diagrams are thought to be more comprehensible than just words, and a clearer way to illustrate understanding of complex topics. Variants of these tools are available under different names: ‘‘concept mapping’’, ‘‘mind mapping’’ and ‘‘argument mapping’’. Sometimes these terms are used synonymously. However, as this paper will demonstrate, there are clear differences in each of these mapping tools. This paper offers an outline of the various types of tool available and their advantages and disadvantages. It argues that the choice of mapping tool largely depends on the purpose or aim for which the tool is used and that the tools may well be converging to offer educators as yet unrealised and potentially complementary functions. Keywords Concept mapping � Mind mapping � Computer-aided argument mapping � Critical thinking � Argument � Inference-making � Knowledge mapping Introduction In the past 5–10 years, a variety of software packages have been developed that enable the visual display of information, concepts and relations between ideas. These mapping tools take a variety of names including: ‘‘concept mapping’’, ‘‘mind mapping’’ or ‘‘argument mapping’’. The potential of these tools for educational purposes is only now starting to be realised. M. Davies (&) University of Melbourne, Parkville, VIC, Australia e-mail: [email protected] 123 High Educ (2011) 62:279–301 DOI 10.1007/s10734-010-9387-6 The idea of displaying complex information visually is, of course, quite old. Flow charts, for example, were developed in 1972 (Nassi and Shneiderman 1973) pie charts and other visual formats go back much earlier (Tufte 1983). More recently, visual displays have been used to simplify complex philosophical issues (Horn 1998). Formal ways of ‘‘mapping’’ complex information—as opposed to the earth’s surface, countries, cities and other destinations—began at least 30 years ago, and arguably even earlier. More recently, the use of information and computer technology has enabled information mapping to be achieved with far greater ease. A plethora of software tools has been developed to meet various information mapping needs. What do these tools do? What are their similarities and differences? What are their advantages and disadvantages? How precisely do t.

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COMS 040 AssignmentStudent Congress Bill Choose an argument a.docx

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computerweekly.com 10-16 September 2019 21 Industry experts believe blockchain is a technology that has the potential to affect the business of most IT profession-als in the next five years. Analyst Gartner has forecast that by 2023, blockchain will support the global movement and tracking of $2tn of goods and services. It is regarded by many industry watchers as a disrupting force in the financial world. A PwC global financial technology (fintech) survey found that 56% of respondents recognise the importance of blockchain. At the same time, however, 57% admit to being unsure about or unlikely to respond to this trend. Start witH tHe HaSH Blockchain is effectively a shared ledger between a group of people – for example, a group of companies that work together to produce a service or product. What makes blockchain different is the fact that the history of the changes – past transactions, for example – are immutable. Essentially, the historical entries become read-only and unchangeable. This is due to the fact that each blockchain entry relies on the hash – a computed value including part of a previous block as part of its hashing calculation for the current block. This means that if a previous block is somehow modified or corrupted, its hash value will change and therefore the values after that point become broken, making the tampering evident for all to see. One example where blockchain technology can be used is where several companies come together to provide or consume Blockchain: hype vs reality Regarded by many as a disruptive force in finance and beyond, blockchain technology presents a number of complex challenges that must be overcome before it can truly deliver on its promises. Stuart Burns reports BUYER’S GUIDE TO BLOCKCHAIN TECHNOLOGY | PART 1 OF 3 Home IU R IIM O TO V /A D O B E http://www.computerweekly.com https://www.computerweekly.com/resources/Blockchain https://www.computerweekly.com/ehandbook/Cutting-through-the-blockchain-hype https://www.computerweekly.com/ehandbook/Cutting-through-the-blockchain-hype https://www.techtarget.com/contributor/Stuart-Burns computerweekly.com 10-16 September 2019 22 Home News HMRC under fire over ‘scaremongering’ IR35 letters targeting GSK contractors Ransomware has evolved into a serious enterprise threat How Defra has been preparing its IT systems for any Brexit eventuality Editor’s comment Buyer’s guide to blockchain Chasing down hackers through security analytics How councils are using technology to support adult social care Downtime services, usually under long-term contracts. It can be complex and cumbersome to manage contracts involving several individuals, when multiple documents are involved and everyone needs to agree on the same contract versions and details. Over time, changes will occur that also need to be managed and agreed on. Managing contracts in blockchain, however, means that rather than p.

computerweekly.com 10-16 September 2019 21Industry experts.docx

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Computers in Human Behavior 39 (2014) 387–392 Contents lists available at ScienceDirect Computers in Human Behavior j o u r n a l h o m e p a g e : w w w . e l s e v i e r . c o m / l o c a t e / c o m p h u m b e h Five days at outdoor education camp without screens improves preteen skills with nonverbal emotion cues http://dx.doi.org/10.1016/j.chb.2014.05.036 0747-5632/� 2014 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/3.0/). ⇑ Corresponding author. Address: Department of Psychology, University of California, Los Angeles, 616 Via De La Paz, Pacific Palisades, CA 90272, United States. Tel.: +1 310 526 3316; fax: +1 310 230 7830. E-mail address: [email protected] (Y.T. Uhls). Yalda T. Uhls a,⇑, Minas Michikyan b, Jordan Morris c, Debra Garcia d,b, Gary W. Small e, Eleni Zgourou f, Patricia M. Greenfield a a Department of Psychology, University of California, Los Angeles, Children’s Digital Media Center @ LA, United States b Department of Psychology, California State University, Los Angeles, Children’s Digital Media Center @ LA, United States c Department of Social Welfare, University of California, Los Angeles, United States d Department of Education, University of California, Los Angeles, United States e Department of Psychiatry & Biobehavioral Sciences, University of California, Los Angeles, United States f Department of Education, University of North Carolina, Chapel Hill, Children’s Digital Media Center @ LA, United States a r t i c l e i n f o a b s t r a c t Article history: Available online 15 August 2014 Keywords: Social media Nonverbal communication Emotion Adolescent Social interaction Development A field experiment examined whether increasing opportunities for face-to-face interaction while elimi- nating the use of screen-based media and communication tools improved nonverbal emotion–cue recognition in preteens. Fifty-one preteens spent five days at an overnight nature camp where television, computers and mobile phones were not allowed; this group was compared with school-based matched controls (n = 54) that retained usual media practices. Both groups took pre- and post-tests that required participants to infer emotional states from photographs of facial expressions and videotaped scenes with verbal cues removed. Change scores for the two groups were compared using gender, ethnicity, media use, and age as covariates. After five days interacting face-to-face without the use of any screen-based media, preteens’ recognition of nonverbal emotion cues improved significantly more than that of the control group for both facial expressions and videotaped scenes. Implications are that the short-term effects of increased opportunities for social interaction, combined with time away from screen-based media and digital communication tools, improves a preteen’s understanding of nonverbal emotional cues. � 2014 The Authors. Publish.

Computers in Human Behavior 39 (2014) 387–392Contents lists .docx

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Computers in Human Behavior xxx (2012) xxx–xxx Contents lists available at SciVerse ScienceDirect Computers in Human Behavior j o u r n a l h o m e p a g e : w w w . e l s e v i e r . c o m / l o c a t e / c o m p h u m b e h Critical thinking in E-learning environments Raafat George Saadé a,⇑, Danielle Morin a,1, Jennifer D.E. Thomas b,2 a Concordia University, John Molson School of Business, Montreal, Quebec, Canada b Pace University, Ivan Seidenberg School of CSIS, New York, NY, USA a r t i c l e i n f o Article history: Available online xxxx Keywords: E-learning Critical thinking Assessment Information technology 0747-5632/$ - see front matter � 2012 Elsevier Ltd. A http://dx.doi.org/10.1016/j.chb.2012.03.025 ⇑ Corresponding author. Tel.: +1 514 848 2424; fax E-mail address: [email protected] (R.G. Sa 1 Tel.: +1 514 848 2424; fax: +1 514 848 2824. 2 Tel.: +1 212 346 1569; fax: +1 212 346 1863. Please cite this article in press as: Saadé, R. G., e 10.1016/j.chb.2012.03.025 a b s t r a c t One of the primary aims of higher education in today’s information technology enabled classroom is to make students more active in the learning process. The intended outcome of this increased IT-facilitated student engagement is to foster important skills such as critical thinking used in both academia and workplace environments. Critical thinking (CT) skills entails the ability(ies) of mental processes of discern- ment, analysis and evaluation to achieve a logical understanding. Critical thinking in the classroom as well as in the workplace is a central theme; however, with the dramatic increase of IT usage the mechanisms by which critical thinking is fostered and used has changed. This article presents the work and results of critical thinking in a virtual learning environment. We therefore present a web-based course and we assess in which parts of the course, and to what extent, critical thinking was perceived to occur. The course contained two categories of learning modules namely resources and interactive components. Critical thinking was measured subjectively using the ART scale. Results indicate the significance of ‘‘interactivity’’ in what students perceived to be critical-thinking-oriented versus online material as a resource. Results and opportunities that virtual environments present to foster critical thinking are discussed. � 2012 Elsevier Ltd. All rights reserved. 1. Introduction One of the primary aims of higher education in today’s information technology (IT) enabled classroom, is to make students more active in the learning process (Ibrahim & Samsa, 2009). The intended outcome of this increased IT-facilitated student engagement is to foster important skills such as critical thinking. Given the importance of information technology for critical thinking in learning, it is vital that we understand better the associated key factors related to: background of students, beliefs, perceptions and attitudes and associated anteceden.

Computers in Human Behavior xxx (2012) xxx–xxxContents lists.docx

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Computers can be used symbolically to intimidate, deceive or defraud victims. The basic law that protects our privacy is the Fourth Amendment to the United States Constitution, which mandates that people have a right to be secure in homes and against unreasonable search and seizure. What law(s) have been enacted to protect individuals at the state or federal government? Does these protection laws vary from state to state? .

Computers can be used symbolically to intimidate, deceive or defraud.docx

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Computers are often used to make work easier. However, sometimes computers can make work more difficult especially with poorly implementation. SOX is an important example of a poorly implemented database that has encountered. A database should have its specific intentions as much as data organization and management always exist as general functions. The SOX database implemented in 2011 was put in place to combat fraud by coming up with efficient accounting audit and management of financial records. I think the developers failed to include technical aspects of fraud control into the system. They instead targeted the visible crimes leaving very many holes for exploiting the SOX system (Anand et al., 2014). The database seems vague from IT perspective. The database constitutes only two sections of codes relating to IT. These two sections merely meet the standards for testing IT sufficient auditing compliance by organizations. The database seems to be far off the role of fostering sufficient auditing process for these organizations. Since inception, most audit companies struggle to figure out the IT protective aspects of the database. It seems that the developers mainly focused on the guidelines in using financial systems in preventing frauds but rather forgot the IT aspect if reducing the vulnerability of the system. For so many years, the database has failed to meet the technical roles of a database in system management and accounting regulation which are the critical reason why it was created. The SOX guidelines seem to forget about pertinent technical aspects of the system function (Cinarkaya et al., 2017). The solutions to the mistake that was done are conducting technical analysis and installing appropriate fixing. Ideally, the database should target electronic management and safety of data rather than physical data management. This mistake of poorly implemented gave a false impression of database management in many companies that adopted the type of database in early days. From physical outlook, one could see that things are alright yet some technical rot was brewing within the system. It is clear that the developers of the SOX database missed some point while deriving and implementing the database and this should be fixed to enhance the computer-based operations (Anand et al., 2014). References Anand, T. S., Wikle, G. K., Lindsay, M. P., Schubert, R. N., Lettington, D. T., & Ludwig, J. P. (2014). U.S. Patent No. 5,832,496. Washington, DC: U.S. Patent and Trademark Office. Cinarkaya, B., Tamm, S., Sureshchandra, J., Warshavsky, A., Bulumulla, I. U., Fry, B., ... & Brooks, D. (2017). U.S. Patent No. 9,825,965. Washington, DC: U.S. Patent and Trademark Office. .

Computers are often used to make work easier. However, sometimes c.docx

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Computers are part of our everyday lives. You are likely reading this assignment on a computer screen right now; you may have a smart phone sitting on your desk, and maybe you just came back from a business trip during which you made airline and hotel reservations online. Over the last several years, you may have noticed that computers are able to store more information and process that information more quickly. New research into the electron spin of atoms hints at a new computer revolution in the near future. Assignment For this project, you will be exploring the developments in material science that have allowed computers to become so fast. To do so, please address the following in 3–4 pages, not including title and reference pages: What are the 3 essential properties of every material? New materials often lead to new technologies that change society. Describe how silicon-based semiconductors revolutionized computing. What are microchips? How are they related to integrated circuits? One of the pressing questions about the increasing ability of computers to quickly process large amounts of information is whether a computer can be built that is considered "alive" or "conscious." What is artificial intelligence? What are 2 essential differences between human brains and the central processing unit of a computer? Click on the following link to review additional information in a video relevant to this assignment: Will Computers Out-think Us? .

Computers are part of our everyday lives. You are likely reading thi.docx

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Computerized Operating Systems (OS) are almost everywhere. We encoun.docx

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Computerized Operating Systems (OS) are almost everywhere. We encounter them when we use out laptop or desktop computer. We use them when we use our phone or tablet. Find articles that describes the different types of operating systems (Linux, Unix, Android, ROS, z/OS, z/VM, z/VSE, etc). Do not select MS WINDOWS . Write a scholarly review of comparing any two or more OS. It should be at least 10-15 pages with at least 5 APA citations & matching references. Formatting : Introduction; Image / Table; Conclusion; 12 TNR font; double space; clearly divided small paragraphs; bold & underline headings; .

Computerized Operating Systems (OS) are almost everywhere. We en.docx

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