Ya lo hace monoswim,
UAC:
"When logging into Vista as a standard user, a logon session is created and a token containing only the most basic privileges is assigned. In this way, the new logon session is incapable of making changes that would affect the entire system. When logging in as a user in the Administrators group, two separate tokens are assigned. The first token contains all privileges typically awarded to an administrator, and the second is a restricted token similar to what a standard user would receive.
User applications, including the Windows Shell, are then started with the restricted token, resulting in a reduced privilege environment even under an Administrator account. When an application requests higher privileges or "Run as administrator" is clicked, UAC will prompt for confirmation and, if consent is given, start the process using the unrestricted token."