The video tutorial explains environment variables, their usage in shell scripts, and how they differ across user sessions. It covers accessing and setting these variables using commands like 'ECHO' and 'export'. The tutorial concludes with a challenge to create a new variable and a shell script to print a name.

Describe the process of creating a new environment variable in a shell.

What is the purpose of the 'export' command in relation to environment variables?

How do environment variables differ between different user sessions in a system?