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This parameter represents the percentage of SQL statements in V$SQL that are being parsed multiple times. Ideally, you want the statement parsed once and executed many times. This ratio shows the percentage of statements that may need further analysis. Usually, a SQL statement that is parsed many times is the result of not using bind variables in the application. These statements should be identified and tuned.
To identify the statements:
select * from v$sql
where parse_calls > 1
and executions > 0
and 100/ decode(executions,0,1,executions) * parse_calls > 10 ;