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To view a list of current JIRA user sessions:

atlassian-jira.log. It is possible to have "sessions" for computers that are not logged in. For example, when someone accesses JIRA without logging in, a unique session is created without a username (this is shown as 'Not Available' in the 'User' column).
To administer a user, click a username to go to the user's Profile, then select 'Administer User' from the 'Tools' menu.