For certain users, you want to set the following:
Show lists of owners at various files.
Don't show the menu item 'Users' at 'Management'
You can set this:
Log in as Administrator
Go to 'Management' | 'User roles'
Open the concerning role
Select the checkbox at 'Users'
Choose at 'See' for 'All'
Deselect the checkbox at 'Users'
Then click [Save]