On the details tab of a user record, in the miscellaneous section, it is possible to be mark the user as standard or administrator:
If a user is marked as an administrator they will be able to perform some additional tasks that standard users won't:
Assuming other users' identity
This is useful if you need to gain access to another user's account to either trouble shoot or perform abandoned tasks. You can do this while the other user is logged in without causing issues as you are assuming their identity. As an administrator you can go to File maintenance, Users, tick the box of a user and (via the actions button) Log in as user:
This Setting up new users
An administrator user can set up new users. For more information on this, please see our section on Creating new users.