Vista has introduced new feature called UAC (User Account Control). In short it basically controls the way in which applications are executed by different users. Due to enforcement of this UAC, by default any application on Vista will run under the context of standard user instead of administrator. The consequence is that the application that requires administrator privilege will not function properly on Vista.
So VistaUACMaker is designed to address this problem by making any Windows XP based application compatible with Vista as well as Windows 7.
To make any application Vista UAC compliant one has to embed a manifest file specifying the privilege required by the application. Manifest file mainly contain 2 important information, privilege required by the application and UI interaction of application with other windows.