ALMA is a hack by Pokeytax that allows the user to define attributes, much like item attributes, and link them to different characteristics. However, beyond item attribute functionality, you can create attributes that grant or forbid innate abilities, equipment usability, elemental affinities, stat changes, and more.
Characteristics that these attributes can be linked to include items, identities, jobs, support abilities, and more. ALMA also has the power to grant extra skillsets based on certain conditions.
ALMA also has a feature called ALMAscripts, which allows the user to grant attributes based on logical statements.
ALMA is a massive hack (in size and power), and has been known to conflict with other hacks and cause bugs or crashes. Be sure to back up your iso before editing with ALMA. It may also require a certain spreadsheet program to function correctly.
For more information, read this thread: