set lines 200
col name for a40
col username for a10
col value for a40
 
select a.sid, c.username, a.name, a.value
  from v$ses_optimizer_env a
  join v$sys_optimizer_env b on a.id = b.id
  join v$session c on a.sid = c.sid
 where a.value <> b.value
   and c.username is not null
   and c.username not in ('SYS', 'SYSTEM', 'DBSNMP')
 order by a.sid, a.name;