file: /proc/sys/kernel/ctrlaltdel
variable: kernel.ctrlaltdel
Official reference

When the value in this file is 0, ctrl-alt-del is trapped and sent to the init(1) program to handle a graceful restart. When, however, the value is > 0, Linux’s reaction to a Vulcan Nerve Pinch (tm) will be an immediate reboot, without even syncing its dirty buffers.

Note: when a program (like dosemu) has the keyboard in ‘raw’ mode, the ctrl-alt-del is intercepted by the program before it ever reaches the kernel tty layer, and it’s up to the program to decide what to do with it.