The users that fails do not have access to the Business Area (BA) used by the worksheet

Cause
The users that fails do not have access to the Business Area (BA) used by the worksheet.
Solution
In Discoverer Administrator :
Use Tools / Security pull down menu.
Search for user(s) that fail, move required BA(s) from Available to Selected.
Select OK button (or Apply and then OK button)

or

Refer Note : Unable To Use EULAPI to Grant Privilege to Multiple Responsibilities [ID 430945.1]
Syntax Eg:$ORACLE_HOME/bin/eulapi -CONNECT eul4_us/eul4_us@PRDN -GRANT_PRIVILEGE -ROLE "All INV Super User" -PRIVILEGE all_user_privs -log /tmp/eul_14.log