select 
  po.profile_option_id,
  po.profile_option_name,
  pot.user_profile_option_name,
  level_id, 
  level_value, 
  profile_option_value,
  DECODE( LEVEL_ID,
     10001 , 'SITE',
     10002 , 'APPL',
     10003 , 'RESP',
     10004 , 'USER',
     10005 , 'SERVER',
     10006 , 'ORG',
     10007 , 'SERVRESP',
    'Unknown' ) as LEVEL_ID_NAME,
  DECODE( LEVEL_ID,
     10001 , '',
     10002 , appl.application_name,
     10003 , resp.responsibility_name,
     10004 , usr.user_name,
     10005 , '',
     10006 , '',
     10007 , '',
    'Unknown' ) as LEVEL_VALUE_NAME
from 
  fnd_profile_options_vl po
--
left join fnd_profile_option_values pv
on        po.profile_option_id=pv.profile_option_id
join      fnd_profile_options_tl pot
on        pot.profile_option_name = po.profile_option_name and pot.language='RU'
-- APPL
left join fnd_application_tl appl
on        appl.application_id = pv.level_value and 
          appl.language='RU' and pv.level_id =  10002 
-- RESP  
left join fnd_responsibility_tl resp
on        resp.responsibility_id = pv.level_value and
          resp.language='RU' and pv.level_id =  10003 
-- USER
left join fnd_user usr
on        usr.user_id = pv.level_value and
          pv.level_id =  10004 
)