Compiler
A compiler is a computer program that transforms human readable code into machine code. Different operating systems have different compilers because native operating system's code will depend on the type of operating system which is in use.
Microsoft's .NET framework allow human readable code to be transformed to intermediate machine code that can run on multiple operating systems where that framework is installed.
Similar to .NET framework are Java applications which are cross-platforms and require Java runtime environment to be present in order to execute that code.
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