What are user profiles?
A user profile is a set of changeable options that affects the way Oracle Applications look and behave. A System Administrator can set user profile values at the site, application, responsibility, and user levels.
User is top most level. If we set profile value as user & user having access to site application responsibility user, then user will overwrite site application responsibility.
If we set the profile value as responsibility that will applicable to the users who are having access to the specific responsibility. If user having access to site application responsibility, then responsibility will overwrite the site application.
If we set the profile value as application it will applicable to the user who r having access to that specific application. If user is having both accesses to site and application level, application will overwrite site level.
If we set the profile at site level that will applicable all the users.