v$session for oracle and sql server

select * from sys.sysprocesses

can be used for sql server instead of v$session in oracle

If you work with SQL Server or Oracle you at some point probably will need to determine your unique connection identifier. For SQL Server, the connection identifier is called a Server Process ID or SPID. It can be obtained from the global @@SPID as:
SELECT @@SPID
Once the SPID is determined, it can be used to query various system tables (e.g., sysprocesses, sysobjects, etc.) to obtain process information.
For Oracle, the connection identifier is called a Session ID or SID. To get the Session ID, the V$SESSION view must be queried as:

SELECT sid from v$session where audsid = userenv('sessionid');
When the SID is determined, it can be used to find out session information using other Oracle provided system views such as V$SQL.