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An operating system (OS) is software that manages computer hardware resources and provides common services for computer programs. The operating system is an essential component of the system software in a computer system. Application programs usually require an operating system to function.
 Time-sharing operating systems schedule tasks for efficient use of the system and may also include accounting software for cost allocation of processor time, mass storage, printing, and other resources.
Below are Best Operating System: 

Ubuntu
Ubuntu is a popular linux based distribution , developed by canonical corporations. Designed to work beautifully on the latest laptops, desktops and touch screen devices, it looks incredible on high resolution screens — and with touch screen enhancements and interface refinements including individual menu bars in each application window, it’s now even easier to use.

Windows 8.1
Windows 8.1 is a version of Windows NT family of operating systems and an upgrade for Windows 8. Windows 8.1 is available free of charge for retail copies of Windows 8 and Windows RT users via Windows Store. Unlike service packs on previous versions of Windows, users who obtained 8 outside of retail copies or pre-loaded installations must obtain 8.1 through new installation media from their respective subscription or enterprise channel.

Macintosh
The Macintosh, marketed as Mac, is a line of personal computers (PCs) designed, developed, and marketed by Apple Inc. It was initially targeted mainly at the home, education, and creative professional markets. Since the introduction of the Macintosh, the computer has seen significant evolution, now making it one of the most powerful general purpose computers on the market. It now targets the business, science, and law markets as well.

Windows 7
Windows 7 is a personal computer operating system developed by Microsoft, a version of Windows NT. Development of 7 occurred as early as 2006 under the codename "Blackcomb". Windows 7 was released to manufacturing on July 22, 2009, and became generally available on October 22, 2009, less than three years after the release of its predecessor, Windows Vista. Windows 7's server counterpart, Windows Server 2008 R2, was released at the same time.

Fedora
Fedora is an operating system based on the Linux kernel, developed by the community-supported Fedora Project and owned by Red Hat. Fedora contains software distributed under a free and open source license and aims to be on the leading edge of such technologies.

Linux Mint
Linux Mint is an Ubuntu-based distribution whose goal is to provide a more complete out-of-the-box experience by including browser plugins, media codecs, support for DVD playback, Java and other components. It also adds a custom desktop and menus, several unique configuration tools, and a web-based package installation interface. Linux Mint is compatible with Ubuntu software repositories.

Debian
Debian is an operating system composed of free software mostly carrying the GNU General Public License. The operating system is developed by an internet collaboration of volunteers aligned with The Debian Project.
Debian GNU/Linux is one of the most popular Linux distributions for personal computers and network servers

OpenSuse
openSUSE is a free and Linux-based operating system for your PC, Laptop or Server. openSUSE is a general purpose operating system built on top of the Linux kernel, developed by the community-supported openSUSE Project and sponsored by SUSE and a number of other companies. After Novell acquired SUSE Linux in January 2004, Novell decided to release the SUSE Linux Professional product as a 100% open source project.

Sun Solaris
Solaris is a Unix operating system originally developed by Sun Microsystems. It superseded their earlier SunOS in 1993. Solaris is known for its scalability, especially on SPARC systems, and for originating many innovative features such as DTrace, ZFS and Time Slider. Solaris supports SPARC-based and x86-based workstations and servers from Oracle and other vendors, with efforts underway to port to additional platforms. Solaris is registered as compliant with the Single Unix Specification.

Mandriva
Mandriva Linux was launched in 1998 under the name of Mandrake Linux, with the goal of making Linux easier to use for everyone. At that time, Linux was already well-known as a powerful and stable operating system that demanded strong technical knowledge and extensive use of the command line; MandrakeSoft saw this as an opportunity to integrate the best graphical desktop environments and contribute its own graphical configuration utilities to quickly become famous for setting the standard in Linux ease of use. In February 2005, MandrakeSoft merged with Brazil's Conectiva to form Mandriva S.A., with headquarters in Paris, France. The company's flagship product, Mandriva Linux, offers all the power and stability of Linux to both individuals and professional users in an easy-to-use and pleasant environment.



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