>Right Terry i can understand that but the problem is that the users are not paying customers but users that are working in the same organisation where i'm working. So at the end there is only one group that are punished and that is the it department.

Maybe the company should outsource those pieces of data entry associated with the system re-boots. Data clerk time is a lot cheaper than IT time. Lets say you resolve a way around ctrl+alt+del. Do the "users" then start reaching for the power switch - as they did in my case?

Maybe if the "calculation" were redesigned so the user's could break out or did not feel the need to reset.

I only hope my billings are not going through your data entry department. It's bad business and the solution is an HR issue, not an IT issue, unless of course, the interface they are using when they "break" out is not well designed.

Sometimes - someone at those systems will need to look at the task manager to see what services are running - what happens then?

Why are the users pressing Ctrl+Alt+Del? The reason they are doing that is your problem - not what they are doing.