When Allow remote Restart is checked, the owner of the server has the option of restarting the server remotely. When the server is restarted, the effect is the same as choosing Restart from the Special menu in the Finder.

Similarly, when Allow remote Shut Down is checked, the owner of the server has the option of shutting the server Macintosh down remotely. When the server is shut down, the effect is the same as choosing Shut Down from the Special menu in the Finder.

Only the server owner has this option - no other users or Guests are allowed to do this.