The CComment plugin
The ccomment plugins are located in administrator/components/com_comment/plugins/ . In this folder each plugin is placed in its own folder that follows the following shema com_nameofcomponent - for example com_content, com_k2, com_docman (basically the joomla option variable). Each plugin has 2 files -> settings.php & nameofcomponent.php (for com_content -> content.php ; for com_k2 -> k2.php). The settings.php file is being executed only in the backend when the user creates a configuration. The nameofcomponent.php file is being executed both in the backend and frontend.