<P> Single - user operating systems have no facilities to distinguish users, but may allow multiple programs to run in tandem . A multi-user operating system extends the basic concept of multi-tasking with facilities that identify processes and resources, such as disk space, belonging to multiple users, and the system permits multiple users to interact with the system at the same time . 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 to multiple users . </P> <P> A distributed operating system manages a group of distinct computers and makes them appear to be a single computer . The development of networked computers that could be linked and communicate with each other gave rise to distributed computing . Distributed computations are carried out on more than one machine . When computers in a group work in cooperation, they form a distributed system . </P> <P> In an OS, distributed and cloud computing context, templating refers to creating a single virtual machine image as a guest operating system, then saving it as a tool for multiple running virtual machines . The technique is used both in virtualization and cloud computing management, and is common in large server warehouses . </P> <P> Embedded operating systems are designed to be used in embedded computer systems . They are designed to operate on small machines like PDAs with less autonomy . They are able to operate with a limited number of resources . They are very compact and extremely efficient by design . Windows CE and Minix 3 are some examples of embedded operating systems . </P>

Which one of the following is not the function of operating system