How to find active connections via SQL?
If you want to find the number of active users, you can use the services API, or the relevant option in your favorite administration tool (Database -> Advanced -> Show Connected Users in Flamerobin). Please note that this only works on SuperServer, Classic would only return one user - yourself.
If you wish to do it from SQL, you need to use Firebird 2.1 at least, and it's monitoring tables. The relevant table is MON$ATTACHMENTS which provides a lot of useful information like user name, IP address, connection state, remote process name (so you can see which application user is using), etc.
If you use Services API, you should use the function isc_database_info with isc_info_user_names parameter, or the appropriate wrapper of your database connectivity library. For example, it's IB_Connection.Users with IBO, FIBDatabase.UserNames with FIB or Database->Users with IBPP.