view folders on other computers, sometimes called 'shares'. They are given a letter, W: perhaps, and as far as you are concerned they are simply an extension of your local hard disk as you can read and write to the folders as if they are on your own machine (as long as the admin has set up your file permissions to at least Read /Write) There may be many users making use of the same machine, so the operating system will create 'user folders' on the local hard disk to store their particular settings and application set-ups (not their files or documents). So when an user logs on to the computer, the operating system will read the settings from the correct username folder and set up the desktop to look just how they last left it along with all the settings or defaults they chose for various applications.