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18

answers:

1

not using WTS (Terminal Services is not running...)

+1  A: 

You may take a look at this CodeProject article. It outlines a .NET solution but as you haven't specified what language/program you are using, if this is not your case, you could see the unmanaged Win32 functions used there.

Darin Dimitrov
Process Owner of a run-as process is the same user that under his token the process is running.
vdk