That depends on what OS you're working on ... Do you want users to be able to access the directories and files?
You can name them in russian, klingon, by Stardate, expletives(porn world), etc ...
Generally, you'd name your files something that indicates what's inside of it ... AND you'd do the same for your directories.
Ex:
Eat->
Sh*t->
And->
Die->
Mo**erF***ker
