Ohms are just a rating of the amount of resistance the speaker will create when introduced to the circuit. Circuits need a certain amount of resistance otherwise you would have a short (things get hot, burning and melting ensues). Speakers are rated on the resistance that is created by the voice coil (the electromagnet or big heavy part on the back of your speakers) or multiple voice coils as the case may be.
As resistance drops, current and voltage increase (wattage being a function of all three), however that's not necessarily a good thing. Most stereo amplifiers (including amps built into the deck) are stable from 4 ohms up to around 16 I believe. Below that can cause parts to get too hot and fail and above that sound output is too diminished. Manufacturers usually rate at their most efficient so if they say "100 watts at 4 ohms" that means if you hooked up a 4 ohm speaker you would get 100 watts of power. It would follow then, that if you hooked up an 8 ohm load to the same line you would get "50 watts at 8 ohms" Keep in mind that even though it's only 1/2 of the effective wattage the difference will be fairly negligible. You won't lose 1/2 of your sound output.
Anyway, sorry if that doesn't make any sense. It's been quite a few years since i've studied electrical theory. If you really want to see it, check out
Ohm's Law. If you're interested, look into
calculating watts as well and you can see how arbitrarily ridiculous the numbers are when the manufacturers cram them down our throats.