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Dead computer after system shutdown.

Selected shutdown from the window manager and the operating system turned off the computer as usual. Tried to restart the computer from the switch on the desktop box but it was totally dead.

Where to look for the failure? CPU, motherboard, power supply or mechanical switch?

I never thought before about how the operating system shuts down the computer. I know there are two wires from the power supply which the desktop switch connects to turn on the power supply. How does the operating system turn it off?