The document discusses the structure of operating systems. It explains that operating systems can have either a simple or layered structure. A simple structure, like MS-DOS, splits the operating system into layers but the layers are not sharply defined and overlap. A layered structure clearly defines separate layers that interact as needed. There are six main layers in a layered operating system: hardware layer, CPU scheduling layer, memory management layer, process management layer, I/O buffer layer, and user programs layer. Each layer performs distinct functions that build upon the layers below.