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all_users.sql

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col spid format 9999999 heading "Shadow|O/S|PID"
col username format a13 heading "Database|User"
col osuser format a10 heading "O/S|User"
col program format a28 heading "Program"
col machine format a10 heading "Machine"
select spid,
       s.username,
       osuser,
       s.program,
       machine
from v$process p, v$session s
where p.addr=s.paddr
and s.username is not null
and s.username <> 'SYS'
order by s.username
/