SELECT

substr(pro1.user_profile_option_name,1,35) Profile,
decode(pov.level_id,
10001,'Site',
10002,'Application',
10003,'Resp',
10004,'User') Option_Level,
decode(pov.level_id,
10001,'Site',
10002,appl.application_short_name,
10003,resp.responsibility_name,
10004,u.user_name) Level_Value,
nvl(pov.profile_option_value,'Is Null') Profile_option_Value
FROM
fnd_profile_option_values pov,
fnd_responsibility_tl resp,
fnd_application appl,
fnd_user u,
fnd_profile_options pro,
fnd_profile_options_tl pro1
WHERE
pro1.user_profile_option_name like ('%ebu%')
and pro.profile_option_name = pro1.profile_option_name
and pro.profile_option_id = pov.profile_option_id
--and resp.responsibility_id in (69008)
and pov.level_value = resp.responsibility_id (+)
and pov.level_value = appl.application_id (+)
and pov.level_value = u.user_id (+)
order by 1,2;