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The Windows desktop provides a convenient location for storing files and folders. The desktop can contain shortcuts to applications and documents that you access frequently.
This is the Desktop. It is a folder just like any other and it can be manipulated to contain whatever the administrator requires for each user.
The My Documents Folder is the default destination for a user’s work. It can be placed, separately from the desktop, on any server in the network.
In this guise it can still appear to the user as what is known as a local resource!
In another course would-be administrators will move home folders to remote servers. They will also have a good reason for doing so.