function CreateProcessWithLogonW; external 'advapi32.dll' name 'CreateProcessWithLogonW';



procedure ExecAsDifferentUser(const AUserName: string;
                              const ADomain: string;
                              const APassword: string;
                              const ACommand: string;
                              out AProcessInf: TProcessInformation);
var
   bSuccess       : boolean;
   recStartupInfo : TStartupInfoW;
begin
   FillChar(recStartupInfo, SizeOf(recStartupInfo), #0);
   recStartupInfo.cb:= SizeOf(recStartupInfo);
   recStartupInfo.dwFlags:= STARTF_USESHOWWINDOW;
   recStartupInfo.wShowWindow:= 1;

   FillChar(AProcessInf, SizeOf(AProcessInf), #0);

   SetLastError(0);

   bSuccess := CreateProcessWithLogonW(
      StringToOleStr(AUserName),       // lpUsername,
      StringToOleStr(ADomain),         // lpDomain,
      StringToOleStr(APassword),       // lpPassword: PWideChar;
      LOGON_WITH_PROFILE,              // dwLogonFlags: DWORD;
      StringToOleStr(''),              // lpApplicationName,
      StringToOleStr(ACommand),        // lpCommandLine: PWideChar;
      0,                               // dwCreationFlags: DWORD;
      nil,                             // lpEnvironment: pointer;
      StringToOleStr(''),              // lpCurrentDirectory: PWideChar;
      @recStartupInfo,                 // lpStartupInfo: PStartupInfoW;
      @AProcessInf                     // lpProcessInformation: PProcessInformation
      );

   if not bSuccess then
      RaiseLastOSError();
end;
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var
   sCmd                : string;
   recProcessInfo      : TProcessInformation;
const
   ANY_EXE_PATH        = 'C:\Windows\Notepad.exe';
   ANY_EXE_PARAM       = 'C:\Windows\System32\tsadmin.msc';
begin
   sCmd := '"'+ANY_EXE_PATH+'" "'+ANY_EXE_PARAM+'"';

   ExecAsDifferentUser('Administrator',
                       ......
                       ......,
                       sCmd,
                       recProcessInfo);