SELECT distinct SUBSTR(e.profile_option_name, 1, 25) PROFILE,
       DECODE(a.level_id,
              10001,
              'Site',
              10002,
              'Application',
              10003,
              'Resp',
              10004,
              'User') L,
       DECODE(a.level_id,
              10001,
              'Site',
              10002,
              c.application_short_name,
              10003,
              b.responsibility_name,
              10004,
              d.user_name) LValue, d.description,
       NVL(a.profile_option_value, 'Is Null') Value
  FROM fnd_profile_option_values a,
       fnd_responsibility_tl     b,
       fnd_application           c,
       fnd_user                  d,
       fnd_profile_options       e
 WHERE e.profile_option_name ='INV_debug'

   AND e.profile_option_id = a.profile_option_id
   AND a.level_value = b.responsibility_id(+)
   AND a.level_value = c.application_id(+)
   AND a.level_value = d.user_id(+)
 ORDER BY profile_option_name;

SELECT distinct SUBSTR(e.profile_option_name, 1, 25) PROFILE,
       DECODE(a.level_id,
              10001,
              'Site',
              10002,
              'Application',
              10003,
              'Resp',
              10004,
              'User') L,
       DECODE(a.level_id,
              10001,
              'Site',
              10002,
              c.application_short_name,
              10003,
              b.responsibility_name,
              10004,
              d.user_name) LValue, d.description,
       NVL(a.profile_option_value, 'Is Null') Value--,e.*
  FROM apps.fnd_profile_option_values a,
       apps.fnd_responsibility_tl     b,
       apps.fnd_application           c,
       apps.fnd_user                  d,
       apps.fnd_profile_options_vl    e

 WHERE e.USER_PROFILE_OPTION_NAME ='aaaaa'
   AND e.profile_option_id = a.profile_option_id
   AND a.level_value = b.responsibility_id(+)
   AND a.level_value = c.application_id(+)
   AND a.level_value = d.user_id(+)
 ORDER BY USER_PROFILE_OPTION_NAME