SYSUSEROPTIONS system view

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'

Displays effective permanent option settings for each user. If a user has no setting for an option, this view will display the public setting for the option.