Question about JVM setting in R12.1.3

Hi Experts

Could you please share me your opinion on the following question.

R12.1.3 environment   1AP node +1 DB node

we have at max 100 users on this instance

Run the command below,we know we have 32 CPUs on AP Tier,and 24 CPUs on DB Tier

grep processor /proc/cpuinfo >> /tmp/`uname -n`_CPU_INFO.txt

I have reviewed JVM: Guidelines to setup the Java Virtual Machine in Apps Ebusiness Suite 11i and R12 (Doc ID 362851.1)

But I'm not sure if my understanding is correct.

Now in our context file,our setting are as following,could you please tell me whether it is ok for me to change s_oacore_nprocs to 12