Limited users cannot shut down the system if the admin sets it that way.
There is also a way to hide the shutdown option on the Welcome screen.
In Pro:
Go to Start/Run, and type secpol.msc double click "Shut down the system" at
Security Settings/Local Policies/User Rights Assignment
Remove "Users" group On Home Edition, edit the registry
[HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Windows\CurrentVersion\policies\system] "shutdownwithoutlogon"=dword:00000000
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