Here is the simple Trick :
1) Start >> Run >> type "regedit.exe" >> HKEY_CURRENT_USER\Software\Microsoft\Win dows\CurrentVersion\Policies\Explorer.
2) Now create a new dword value named NoClose by clicking Dword Value. Set its Value Data to 1 to Disable the ShutDown Option.
3) Now it is done. Have fun.
So it is a simple Trick to Disable ShutDown of any Computer