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Cocoa is the heart framework for ios & OS X (it's called Cocoa Touch for ios and Cocoa for OS X)
Cocoa has two framwork package for both platform (ios + OS X)
1)Foundation (for both OS X + IOS)
2)AppKit (OS X)
3)UIKit (IOS)
each framwork (for each platform) includes core data framework)
the bottom layer of mac OS stack (OS X+IOS) is "Darwin"
Notice 1:
In localization IOS provide you event customization of UI in addition to strings
difference between IOS ,OS X
1)
a-in OS X , an app can access File System by path
b-In IOS an app access FileSystem by URL (similar URI in JAVA)
2) OS X supports Scripting on applications, OS X has the ability to execute some commandes by scripts and it gives that ability to apps as well that means apps for some supported action send or receive those commandes to/from other apps