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The mobile devices, like smartphones and tablets, have evolved  considerably in last years in computacional terms. Despite advances in  their hardware, these devices have energy constraints regarded to their  poor computing performance. Therefore, on this context, a new paradigm  called Mobile Cloud Computing (MCC) has emerge. MCC studies new ways to  extend the computational and energy resources on mobile devices using  offloading techniques. A literature survey about MCC has shown that  there is no support heterogeneity on reported studies. In response, we  propose a framework called MpOS (Multiplatform Offloading System), which  supports the offloading technique in mobile application developing for  two mobile platforms (Android and Windows Phone). Two case studies were  developed with MPoS solution in order to evaluate our solution in each  mobile platform. These case studies show how the offloading technique  works on several perspectives. In the BenchImage experiment, the  offloading performance was analyzed, concerning to its execution on a  remote execution site (a cloudlet and public cloud) in the Internet. The  Collision application promotes the analysis of the offloading technique  performance on real-time application, also using different  serialization systems. In both experiments, results show some situations  where it was better  to run locally on the smartphone, than performing  the offloading operation and vice versa. 
