rstr/accept_remote_trace is a SAP Parameter attribute which is used to control SAP trace: pass trace to RFC server information. This is available within R/3 SAP systems depending on the version and release level.
Below is the standard documentation available and a few details of the attributes values .
For performance analysis in scenarios that run distributed across
multiple systems the SAP trace can be inherited with RFC to the RFC
server.
You control this behavior with this parameter. If the parameter is not
specified in the profile or is set to 0, the trace is not copied from
inbound RFC requests. This should prevent the performance from suffering
in the productive system under massive tracing.
If the trace is to be inherited by the RFC server for analyses, the
profile parameter must be specified and be set to one of the values "1",
"TRUE", or "true".
See SAP Parameter Documentation for full SAP documentation for this profile parameter.