More about Oracle sessions and processes.

     SESSIONS    VS     PROCESSES

SESSIONS specifies the maximum number of sessions that can be created in the system. Because every login requires a session, this parameter effectively determines the maximum number of concurrent users in the system. You should always set this parameter explicitly to a value equivalent to your estimate of the maximum number of concurrent users, plus the number of background processes, plus approximately 10% for recursive sessions.

Oracle uses the default value of this parameter as its minimum. Values between 1 and the default do not trigger errors, but Oracle ignores them and uses the default instead.

How do we calculate ?

      sessions=(1.5*processes)+22