SELECT osuser,
       username,
       o.object_name,
       '  ALTER SYSTEM KILL SESSION ''' || s.sid || ',' || s.SERIAL# || '''' KILL_SESSION_BY_SID_SERIAL
  FROM v$lock l, v$session s, dba_objects o
 WHERE l.SID = s.SID
   AND o.object_id = l.ID1
   AND OSUSER <> 'SYSTEM'