Explain the four major nonmobile client operating systems and their functions
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The four major nonmobile client operating systems are Windows, Mac OS, Unix, and Linux.
1. The most popular operating system is Microsoft Windows. Some version of Windows resides on more than 85 percent of the world's desktops, and when considering just business users, the figure is more than 95 percent. The most recent client version of Windows is Windows 10, a major rewrite of prior versions.
2. Apple Computer, Inc. developed its own operating system for the Macintosh, Mac OS. The current version is Mac OS X El Capitan. Macintosh computers are used primarily by graphic artists and workers in the arts community.
3. Unix is an operating system that was developed at Bell Labs in the 1970s. It has been the workhorse of the scientific and engineering communities since then.
4. Linux is a version of Unix that was developed by the open source community. This community is a loosely coupled group of programmers who mostly volunteer their time to contribute code to develop and maintain Linux. The open source community owns Linux, and there is no fee to use it. Linux can run on client computers, but is by far most popular as a server OS.
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On a statement of cash flows prepared using the indirect method, the amount representing cash paid for interest would
a. be included in the net cash flows from financing activities section. b. not be shown. c. be included in the net cash flows from investing activities section. d. be included in the net cash flows from operating activities section.
With respect to a court, jurisdiction means:
a. the rule of justice in practice b. the right to command parties c. the authority to command parties d. the power to speak of the law e. none of the other choices are correct
For the calendar year, Elk Corporation, an S corporation, has book income of $55,000, which includes $45,000 from operations and a $10,000 net long-term capital gain. During the year, $22,500 is distributed to Elk's three equal shareholders, all of whom are calendar-year taxpayers. What are Elk's total ordinary income and capital gain pass-throughs for the year?
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Cambridge, Inc. conducts business in states X and Y. This year, its before-tax income was $150,000. Below is information regarding its sales, payroll, and property factors in both states. XYTotalGross receipts/sales$325,000 $75,000 $400,000 Payroll 90,000 10,000 100,000 Property 200,000 50,000 250,000 Both states apply an equally-weighted three-factor formula to apportion income. State X has a 10% corporate income tax and state Y has a 5% corporate income tax. Compute the state tax savings if Cambridge could relocate $100,000 of property and $50,000 of payroll from state X to state Y.
A. $2,250 B. $9,094 C. $11,532 D. $12,563