Documentation for JIRA 4.0. Documentation for other versions of JIRA is available too. 
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If you are using Linux/UNIX: A dedicated user should be created to run JIRA, as JIRA runs as the user it is invoked under and therefore can potentially be abused. Here is an example of how to create a dedicated user to run JIRA in Linux:
$ sudo /usr/sbin/useradd --create-home --home-dir /usr/local/jira --shell /bin/bash jira