Reference Manual
CHAPTER 16. System Views
CREATE VIEW SYS.SYSUSEROPTIONS ( "user_name", "option", "setting" ) AS SELECT u.name, "option", isnull( ( SELECT "setting" FROM sys.sysoptions s WHERE s.user_name = u.name AND s."option" = o."option" ), "setting" ) FROM SYS.SYSOPTIONS o, SYS.SYSUSERAUTH u WHERE o.user_name = 'PUBLIC'
Presents permanent option settings that are in effect for each user. If a user has no setting for an option, this view displays the public setting for the option.