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If you want to know who are the Users are using the E-Business Suites and what all the responsibility they have used so far, then use the following query.
This is tested in 11.5.10 Instance. This will work in all the 11i Instances.
select distinct ic.disabled_flag, fu.user_name User_Name,fr.RESPONSIBILITY_KEY Responsibility, fu.user_id, fu.description, fu.employee_id,
ic.responsibility_application_id, ic.responsibility_id, ic.org_id, ic.function_type, ic.counter, ic.first_connect, ic.last_connect,
ic.nls_territory, ic.time_out, fr.menu_id, fr.responsibility_key
from fnd_user fu,
fnd_responsibility fr, icx_sessions ic
where fu.user_id = ic.user_id AND
fr.responsibility_id = ic.responsibility_id AND
ic.disabled_flag='N' AND
ic.responsibility_id is not null AND
ic.last_connect > sysdate - (ic.time_out/60)/96