For some people, migrating from Windows offers a few roadblocks to the user. Linux runs on a different philosophy then Microsoft's flagship product. One key difference is permissions and privileges for users and files.
Basics
Early in Windows history, mainly the 9x branch, Windows didn't fully separate users into groups or roles. Linux, being a Unix variant has since the beginning. Newer Windows systems, such as Windows NT, XP and Vista have implemented a user/group methodology to managing users. Each system is different and has it's pro's and con's.