This document discusses processes and threads in operating systems. It defines a process as a program under execution with its own virtual CPU and state. Processes are created through system initialization, forking, or by user request. Processes transition between running, ready, blocked, and terminated states. A process control block stores process information. Context switching involves saving one process's state and restoring another's. Threads are lightweight processes within a process that share the process's resources. Threads provide concurrency and efficient communication compared to processes.