Files are sequences of data organized in a structure defined by their creator. They have attributes like a name, size, and permissions. There are different file structures - text files are sequences of characters organized into lines, while object files contain machine-readable blocks. Files are stored in a directory and accessed using methods like sequential, direct, or indexed sequential access. The operating system allocates disk space to files using allocation methods like contiguous, linked, or indexed allocation and provides protection through access controls and permissions.
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