you can do this using Group Policy. Have you got Vista Business/Ultimate?
Press Windows-key + R -> gpedit.msc -> Enter .
In the left, open Computer Configuration -> Windows Settings -> Security
Settings -> Local Policies -> User Rights Assignment -> Shut down the
system: Double click this item -> add/remove users who may shut down the
computer.
No matter what you might be able to accomplish with various software
settings, there's no way to prevent them from hitting the power switch.
Perhaps you'll have to cut off their arms and legs. But then, do you really
want your office to be filled with people who look (and now probably will
whine) like the Black Night? ("It's just a flesh wound!")
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