I do not see a power switch anywhere on it.
On page 14 of the user's manual, they show a close-up of the location of the power button on your Acer L100 Desktop PC.
If you're missing your user's manual, Here's a link to the PDF version from their website (for the PDF, check page 24): http://www.acerpanam.com/synapse/data/7117/documents/AcerSFF.pdf
I've also uploaded it to the Manuals section of the Aspire L100 series section of this website.
Hope this helps,
-Nick F.
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