File sharing Group Policy settings
Group Policy settings associated with file sharing
Group Policy setting Purpose
Prevent users from sharing files within their profile
Determines whether users are allowed to share files within their profile to other users on their network. Sharing of any kind is enabled only when an administrator has turned on file sharing on that computer.
If you enable this policy, users will not be able to share files within their profile using the sharing wizard. Also, the sharing wizard will not create a share at %SystemRoot%\users and can only be used to create SMB shares on folders.
If you disable or do not configure this policy, then users will be able to share files out of their user profile after an administrator has turned on file sharing on that computer.
Source:
http://technet.microsoft.com/es-es/library/cc731655%28WS.10%29.aspx