SELECT nvl(S.OSUSER,S.type) OS_Usercode,
       S.USERNAME           Oracle_Usercode,
       S.sid                Oracle_SID,
       S.process            F_Ground,
       P.spid               B_Ground
FROM   V$SESSION S,
       V$PROCESS P
WHERE  nvl(upper(S.OSUSER),’?’)   like nvl(upper(‘&OS_User’),’%’)
And    nvl(upper(S.Username),’?’) like nvl(upper(‘&Oracle_User’),’%’)
And    s.paddr  = p.addr
order  s.sid