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Android 4.3 comes with a bunch of improvements but most of them are under-the-hood and a normal Android user is very less likely to notice them.
First of the improvements in Android 4.3 is the introduction of restricted profiles in multi-user support. So, on Android 4.3, parents can restrict part of the app or the actions you can perform in app to some users – like, no access to in-app purchases to children or limited access to options in a kiosk.
Among under-the-hood changes, Android 4.3 adds support for Bluetooth Smart Technology, OpenGL ES 3.0 for better graphics, new set of DRM APIs, dial-pad autocomplete and faster user-switching.
The new version also includes more languages support – Africaaans, Amharic, Hindi, Swahili and Zulu.
As you can see, Android 4.3 is mainly a maintenance release for Android and it is the Android 5.0 aka Key Lime Pie, which is going to bring major new features.
New Nexus 7 is going to be the first device to come with Android 4.3 pre-loaded. Other manufacturers already have or will soon get access to the Android 4.3 code, so news about Android 4.3 updates to existing devices will be coming in the upcoming weeks.